Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 3 : Registration
24. Taxpayer reference number
|(1)||SARS may allocate a taxpayer reference number in respect of one or more taxes to each person registered under a tax Act or this Chapter.|
|(2)||SARS may register and allocate a taxpayer reference number to a person who is not registered.|
|(3)||A person who has been allocated a taxpayer reference number by SARS must include the relevant reference number in all returns or other documents submitted to SARS.|
|(4)||SARS may regard a return or other document submitted by a person to be invalid if it does not contain the reference number referred to in subsection (3) and must inform the person accordingly if practical.|
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