In these rules, unless the context indicates otherwise, a term which is assigned a meaning in the Act, has the meaning so assigned, and the following terms have the following meanings—

'access code'

means a series of numeric characters, alphabetic characters, symbols or a combination thereof, associated with an individual user ID;

'data'

means electronic representations of information in any form;

'data message'

means data generated, sent, received or stored by electronic means;

'digital signature'

has the meaning assigned to an electronic signature;

'electronic address'

means a series of numeric characters, alphabetic characters, symbols or a combination thereof, which identifies a destination, including the electronic filing page of a registered user, for an electronic communication;

'electronic communication'

means a communication by means of a data message and includes a document required under a tax Act;

'Electronic Communications and Transactions Act'

means the Electronic Communications and Transactions Act, 2002 (Act No. 25 of 2002);

'electronic communicator'

means a person that—

(a)        is a registered user; or

(b)        is obliged to or has elected to communicate with SARS in electronic form;

'electronic filing page'

means a secure data message which—

'electronic filing transaction'

means an electronic communication, generated and delivered through the use of a SARS electronic filing service including—

'electronic signature',

in relation to—

'information system'

means a system for generating, sending, receiving, storing, displaying, or otherwise processing a data message;

'intermediary'

means a service provider who, on behalf of another person sends, receives or stores data messages or who provides other services with regard to such messages or the information system of that person;

'registered user'

means a person, including a registered tax practitioner or a person referred to in section 240(2)(d) of the Act, registered under rule 5;

'SARS electronic filing service'

means a software application, available on a SARS web site, which enables SARS and registered users to generate and deliver electronic filing transactions;

'SARS web site'

means a secure location in the information system of SARS which contains and from which a SARS electronic filing service is accessible;

'the Act'

means the Tax Administration Act, 2011 (Act No. 28 of 2011); and

'user ID'

means the unique identification—