National Health Act, 2003
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 19 : General Provisions247. Company address for notices and documents |
| (1) | SARS may serve, deliver or send the company a notice or other document provided for under a tax Act to an address provided by the company as referred to in section 23 or 249. |
[Section 247(1) substituted by section 23 of the Tax Administration Laws Amendment Act, 2026, Notice No. 7343, GG54447, dated 1 April 2026]
| (2) | Every notice, process, or proceeding which under a tax Act may be given to, served upon or taken against a company referred to in section 246(1), may be given to, served upon, or taken against its public officer, or if at any time there is no public officer, any officer or person acting or appearing to act in the management of the business or affairs of the company or as agent for the company. |
