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Tax Administration Act, 2011 (Act No. 28 of 2011)

Rules

Rules for Electronic Communication Prescribed under section 255(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)

3. Delivery and receipt of an electronic communication

 

(1) Where an electronic communicator and a SARS official have not agreed that an acknowledgment of receipt for a communication be given in a particular form or by a particular method, an acknowledgment may be given—
(a) through a communication from a SARS official or the communicator pertaining to that communication, whether automated or otherwise; or
(b) by conduct that indicates that the communication has been received.

 

(2) Delivery of an—
(a) electronic communication, excluding an electronic filing transaction, is regarded to occur when the complete communication—
(i) enters the information system of SARS, the electronic communicator or the intermediary of the communicator; and
(ii) is capable of being retrieved and processed by SARS or the communicator; and
(b) electronic filing transaction is regarded to occur when the complete transaction enters the information system of SARS and—
(i) is correctly submitted by the registered user in order to be processed in the appropriate SARS electronic filing service; or
(ii) is correctly submitted by SARS to the electronic filing page of the registered user.

 

(3) Except for an electronic filing transaction, if an acknowledgment of receipt for the electronic communication in accordance with subrule (1) is not received, the communication must be regarded as not delivered.

 

(4) If an electronic communication is delivered in accordance with this rule, the communication is regarded as sent from and delivered to the usual place of business or residence of SARS or the electronic communicator.

 

(5) Where an electronic communication is delivered to SARS from the electronic address of an electronic communicator the communication is regarded as sent by the communicator personally.