Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 20 : Transitional Provisions
258. New taxpayer reference number
If a person has been allocated a taxpayer, tax or other reference number for purposes of a tax Act before the promulgation of this Act, the number remains in force until the time that SARS allocates a taxpayer reference number to the person under section 24 for purposes of the relevant tax type.