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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)

7. Electronic signature


(1) Other than the use of a user ID and access code for the signing of electronic filing transactions, if a provision of a tax Act requires a document to be signed by or on behalf of an electronic communicator, that signing may be effected by means of an electronic signature if the electronic signature is—
(a) uniquely linked to the signatory;
(b) capable of identifying the signatory and indicating the signatory's approval of the information communicated;
(c) capable of being accepted by the computers or equipment forming part of the information system of SARS; and
(d) reliable and appropriate for the purpose for which the information was communicated.


(2) When considering the use of an electronic signature an electronic communicator must specifically consider the level of confidentiality, authenticity, evidential weight and data integrity afforded by the signature.