Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 17 : Criminal Offences

Purchase

A person who—

(a)	submits a return or other document to SARS under a forged signature;

(b)	uses an electronic or digital signature of another person in an electronic communication to SARS without the person's consent and authority; or

(c)	otherwise submits to SARS a communication on behalf of another person without the person's consent and authority,

is guilty of an offence and, upon conviction, is subject to a fine or to imprisonment for a period not exceeding two years.

[Section 237 substituted by section 79 the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]