Older Persons Act, 2006
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules for Electronic Communication Prescribed under section 255(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)4. Provision of SARS electronic filing services |
| (1) | SARS must provide effective, secure and reliable SARS electronic filing services. |
| (2) | A SARS electronic filing service must— |
| (a) | provide a registered user with the ability to— |
| (i) | create a user ID and access code; |
| (ii) | use the user ID and access code to access, conclude, deliver, receive and read electronic filing transactions on the user's electronic filing page; and |
| (iii) | cancel the user's SARS electronic filing service; and |
| (b) | ensure that all electronic filing transactions on a user's electronic filing page remain complete and unaltered except for the addition of endorsements and changes which arise in the normal course of communication, storage and display, for the period required by a tax Act. |
| (3) | A SARS electronic filing service may— |
| (a) | provide a taxpayer with the ability to— |
| (i) | authorise a registered user, who is a registered tax practitioner or a person referred to in section 240(2)(d) of the Act, to perform an electronic filing transaction on behalf of the taxpayer; and |
| (ii) | at any time thereafter, terminate such authority; |
| (b) | provide the registered user, authorised under paragraph (a)(i), with the ability to terminate the authority provided by the taxpayer; and |
| (c) | limit the amount of data that can be submitted by the registered user on the electronic filing page. |
