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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

4. Electronic signature


(1) When an electronic return submitted by means of the e-filing service is received on the e-filing website, the electronic signature of the vendor or tax practitioner is electronically attached to that return.


(2) An electronic signature of a vendor or tax practitioner as contemplated in regulation 4(1) consists of the user-ID of that vendor or tax practitioner together with the date and time that the return was received on the e-filing website.


(3) An electronic signature attached to a return as contemplated in regulation 4(1), is deemed to have been attached to that return by the person who submitted that return by way of the e-filing service.