| (a) |
obliged to apply to; or |
register with SARS under a tax Act must do so in terms of the requirements of this Chapter or, if applicable, the relevant tax Act.
| (2) |
A person referred to in subsection (1) must— |
| (a) |
apply for registration within the period provided for in a tax Act or, if no such period is provided for, 21 business days of so becoming obliged or within the further period as SARS may approve in the prescribed form and manner; |
| (b) |
apply for registration for one or more taxes or under section 26(3) in the prescribed form and manner; and |
| (c) |
provide SARS with the further particulars and any documents as SARS may require for the purpose of registering the person for the tax or taxes or under section 26(3). |
[Section 22(2) substituted by section 37(a) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
| (3) |
A person registered or applying for registration under a tax Act may be required to submit biometric information in the prescribed form and manner if the information is required to ensure— |
| (a) |
proper identification of the person; or |
| (b) |
counteracting identity theft or fraud. |
| (4) |
A person who applies for registration in terms of this Chapter and has not provided all particulars and documents required by SARS, may be regarded not to have applied for registration until all the particulars and documents have been provided to SARS. |
| (5) |
Where a person that is obliged to register with SARS under a tax Act fails to do so, SARS may register the person for one or more tax types as is appropriate under the circumstances or for purposes of section 26(3). |
[Section 22(5) substituted by section 37(b) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
Administration of Estates Act, 1965
