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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

2. Provision of e-filing service


For purposes of enabling vendors and tax practitioners to make use of the e-filing service, SARS must—

(a) provide an internet based application where vendors and tax practitioners can electronically complete tax returns;
(b) provide a data transfer facility, payment facility and a secure and reliable processing environment where SARS and vendor information is preserved, secured and protected against unauthorised access, manipulation and destruction;
(c) ensure information security including confidentiality, integrity, availability and non-repudiation;
(d) provide a complete database facility to retain a history of returns submitted and payments made by a vendor or tax practitioner by way of the e-filing service for a period of at least five years;
(e) secure information in a method and in a format that ensures the integrity and reliability of the data and ensures that the information can be reproduced when required as permissible evidence in a court of law; and
(f) provide call center and helpdesk facilities.