Medical Schemes Act, 1998
R 385
"e-reporting"
means the process of electronically submitting tax data, for purposes of this Act, extracted from an e-invoice, e-debit note, or e-credit note, to—
| (a) | SARS; |
| (b) | a supplier or service provider of the supplier; and |
| (c) | a recipient or service provider of the recipient, where applicable, within the interoperability framework in the form and manner as the Minister may prescribe by Regulation; |
[Definition inserted by section 11(b) of the Tax Administration Laws Amendment Act, 2026, Notice No. 7343, GG54447, dated 1 April 2026]
