Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesReturns to be submitted by a Person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)6. Manner of submission of income tax returns |
| (1) | Income tax returns must— |
| (a) | in the case of a company, be submitted electronically by using the SARS eFiling platform; |
| (b) | in the case of natural persons or trusts be submitted electronically— |
| (i) | by using the SARS eFiling platform, provided the person is registered for eFiling; or |
| (ii) | through the assistance of a SARS official at an office of SARS; |
| (c) | in the case of institutions, boards or bodies be— |
| (i) | submitted electronically by using the SARS eFiling platform, provided the person is registered for eFiling; |
| (ii) | submitted electronically through the assistance of a SARS official at an office of SARS; |
| (iii) | forwarded by post to SARS; or |
| (iv) | delivered to an office of SARS, other than an office which deals solely with matters relating to customs and excise. |
| (2) | Returns for turnover tax must be forwarded by post to SARS or delivered to an office of SARS, other than an office which deals solely with matters relating to customs and excise. |
| (3) | SARS may agree that a person, who is required to submit a return in the manner prescribed in subparagraph (1) or (2), may submit the return in an alternative manner. |
