General and Further Education and Training Quality Assurance Act
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)5. SARS electronic filing service registration |
| (1) | For purposes of utilising a SARS electronic filing service, a person must— |
| (a) | apply for registration on a SARS web site and provides SARS with the particulars and documents as SARS may require for the registration; |
| (b) | create and secure the person's own user ID and access code in compliance with the security requirements of the SARS electronic filing service; and |
| (c) | accept and abide by the general conditions of use set out in these rules. |
| (2) | SARS must— |
| (a) | confirm the SARS electronic filing service activation if the particulars supplied are complete and valid; or |
| (b) | notify the person to re-submit correct particulars if any of the particulars supplied are incomplete or invalid. |
| (3) | SARS may refuse an application for registration or cancel or suspend a registration for a specified period, if the person applying for registration contravenes or fails to comply with the requirements for registration contained in these rules. |
| (4) | When SARS cancels or suspends the registration, the cancellation or suspension will take effect from the day on which the notice thereof is delivered to the registered user. |
| (5) | Upon registration and while using a SARS electronic filing service, a registered user is liable for all activities and electronic filing transactions performed using that user ID and access code. |
