Mineral and Petroleum Resources Royalty (Administration) Act, 2008
R 385
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsE-FilingRegulations issued in terms of Section 28(7) of the Value-added Tax Act, 1991, prescribing procedures for submitting returns in electronic format and requirements for electronic signatures3. Registration, submission of electronic return, payments and termination |
(1) | For purposes of registering a vendor or tax practitioner as an electronic filer- |
(a) | that vendor or tax practitioner must- |
(i) | apply for registration as an electronic filer with SARS; and |
(ii) | accept the conditions of use of the e-filing service; |
(b) | SARS must confirm the e-filing activation if the information supplied is complete and valid, or notify the vendor or tax practitioner to re-submit correct information if any information supplied is incomplete or invalid; and |
(c) | SARS must provide the vendor or tax practitioner with a user-ID and access code after obtaining positive proof of identity of that vendor or tax practitioner. |
(2) | A user-ID and access code contemplated in regulation 3(1)(c) must be- |
(a) | uniquely linked to the vendor or tax practitioner; |
(b) | capable of identifying that vendor or tax practitioner; |
(c) | capable of being maintained under the sole control of that vendor or tax practitioner; and |
(d) | based on the identification of the vendor or tax practitioner as contemplated in regulation 3(1)(c). |
(3) | A vendor or tax practitioner may only gain access to the e-filing service by using his or her user-ID and access code. |
(4) | SARS must provide a procedure to be followed- |
(a) | by a vendor or tax practitioner to gain access to information relating to the e-filing service transactions of that vendor or tax practitioner; or |
(b) | if a vendor or tax practitioner wishes to terminate his or her e-filing service. |