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

Chapter 19 : General Provisions

251. Delivery of documents to persons other than companies


If a tax Act requires or authorises SARS to issue, give, send, or serve a notice, document or other communication to a person (other than a company), SARS is regarded as having issued, given, sent or served the communication to the person if—

(a) handed to the person;
(b) left with another person over 16 years of age apparently residing or employed at the person's last known residence, office or place of business;
(c) sent to the person by post to the person's last known address, which includes—
(i) a residence, office or place of business referred to in paragraph (b); or
(ii) the person's last known post office box number or that of the person's employer; or
(d) sent to the person's last known electronic address, which includes—
(i) the person's last known email address;
(ii) the person's last known telefax number; or
(iii) the person's electronic address as defined in the rules issued under section 255(1).

[Paragraph (d) substituted by section 70(1) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]