64E.11
| (1) |
The holder of an accredited client status may not later than 30 calendar days before expiry of the status in terms of rule 64E.09(1)(b) apply for renewal of the status. |
| (2) |
All the provisions applicable to an application in these rules apply with the necessary changes for purposes of an application for renewal of accredited client status, provided that in the case of a SARS systems breakdown, the 30 day period will automatically be shortened by the duration of the breakdown. |
[Rule 64E(64E.11)(2) substituted by section 5 of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]
| (3) |
If consideration of an application for renewal of accredited client status is not finalised before the expiry of the status, the Commissioner may extend the validity period of the status until the renewal application is finalised. |
| 64E.11A |
Communication through eFiling or another electronic communicative system for receipt of applications |
| (a) |
The rules for electronic communication published in terms of section 255 of the Tax Administration Act by Government Notice No. 644 dated 25 August 2014, apply for purposes of electronic communication contemplated in these rules, subject to paragraph (b). |
| (b) |
The rules for electronic communication referred to in paragraph (a) apply with any necessary changes as the context may require, and in such application any reference in those rules to— |
| (i) |
a tax Act must be read as including a reference to the Customs and Excise Act or the rules thereunder; |
| (ii) |
an electronic filing system must be read as including a reference to eFiling or another electronic communicative system administered by SARS for purposes of submission of applications in terms of these rules; |
| (iii) |
an electronic filing transaction must be read as including a reference to an electronic communication permitted in terms of the rules under these rules; |
| (iv) |
an electronic communicator or registered electronic user must be read as including a reference to a person registered in terms of section 59A as an electronic user; |
| (v) |
a registered tax practitioner must be read as including a reference to a person registered in terms of section 59A as an electronic user and who submits applications electronically as a clearing agent, registered agent or other representative on behalf of another; and |
| (vi) |
a taxpayer must be read as including a reference to the holder of accredited client status. |
| (c) |
In the event of any inconsistency between a provision of these rules and the rules for electronic communication referred to in paragraph (a), the provision of the former prevails. |
[Rule 64E(64E.11A) inserted by section 6 of Notice No. R.4135, GG49792, dated 1 December 2023 - effective 8 December 2023]
Older Persons Act, 2006
