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

Chapter 4 : Returns and Records

Part A : General

30. Form of records kept or retained


(1) The records, books of account, and documents referred to in section 29, must be kept or retained—
(a) in their original form in an orderly fashion and in a safe place;
(b) in the form, including electronic form, as may be prescribed by the Commissioner in a public notice; or
(c) in a form specifically authorised by a senior SARS official in terms of subsection (2).


(2) A senior SARS official may, subject to the conditions as the official may determine, authorise the retention of information contained in records, books of account or documents referred to in section 29 in a form acceptable to the official.