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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

3. Registration, submission of electronic return, payments and termination

 

(1) For purposes of registering a vendor or tax practitioner as an electronic filer-
(a) that vendor or tax practitioner must-
(i) apply for registration as an electronic filer with SARS; and
(ii) accept the conditions of use of the e-filing service;
(b) SARS must confirm the e-filing activation if the information supplied is complete and valid, or notify the vendor or tax practitioner to re-submit correct information if any information supplied is incomplete or invalid; and
(c) SARS must provide the vendor or tax practitioner with a user-ID and access code after obtaining positive proof of identity of that vendor or tax practitioner.

 

(2) A user-ID and access code contemplated in regulation 3(1)(c) must be-
(a) uniquely linked to the vendor or tax practitioner;
(b) capable of identifying that vendor or tax practitioner;
(c) capable of being maintained under the sole control of that vendor or tax practitioner; and
(d) based on the identification of the vendor or tax practitioner as contemplated in regulation 3(1)(c).

 

(3) A vendor or tax practitioner may only gain access to the e-filing service by using his or her user-ID and access code.

 

(4) SARS must provide a procedure to be followed-
(a) by a vendor or tax practitioner to gain access to information relating to the e-filing service transactions of that vendor or tax practitioner; or
(b) if a vendor or tax practitioner wishes to terminate his or her e-filing service.