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

Chapter 17 : Criminal Offences

237. Criminal offences relating to filing return without authority


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)]