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Value-Added Tax Act, 1991 (Act No. 89 of 1991)



Regulations issued in terms of Section 28(7) of the Value-added Tax Act, 1991, prescribing procedures for submitting returns in electronic format and requirements for electronic signatures

1. Definitions


For the purposes of these regulations, unless the context otherwise indicates, any word or expression to which a meaning has been assigned in the Value-Added Tax Act, 4991 , bears the meaning assigned thereto, and-


"access code"

means the secret series of numeric or alphabetic characters associated with an individual user-ID by the owner or user of the individual user-



means the status where authorised users have access to information and services when required;


"disaster recovery"

means the process of planning, developing, testing, maintaining and activation of a recovery plan in the information technology environment relating to any natural or other disaster resulting in the loss of resources due to an unforeseen disruption that may result in major business losses;


"e-filing service"

means the provision of an internet website and software which is available 24 hours per day, 365 days per year (subject to time required for maintenance or disaster recovery), where vendors and tax practitioners can electronically complete and submit to SARS any returns specified by the Commissioner, and where a vendor or a tax practitioner on behalf of a vendor can make payments to SARS;



means the status of accuracy and completeness of information, processing methods and computer software;



means the process of assuring that a sender cannot deny being the source of the message;



means the South African Revenue Service, established in terms of the South African Revenue Service Act, 1997 (Act No. 34 of 1997); and



means the identification provided to a vendor or tax practitioner for utilisation in the sign-on process in order to access the e-filing service.