Housing Development Agency Act, 2008
R 385
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsE-FilingRegulations 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 signatures4. 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. |
