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


Rules for Electronic Communication Prescribed under section 255(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)

2. General


(1) An electronic communicator must submit returns or generate and deliver notices, documents or other communications in electronic form as provided for in these rules.


(2) A document in electronic form must be capable of being accepted by the computers or equipment forming part of the information system of SARS.


(3) Whenever an electronic communicator uses the services of an intermediary in order to send, receive, store, log or process electronic communications with SARS, the communicator is liable for every act or omission of the communicator.