Administration of Estates Act, 1965
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)9. Record retention by an electronic communicator |
| (1) | An electronic communicator must keep records of all electronic communications— |
| (a) | that must be retained under a tax Act; |
| (b) | in compliance with— |
| (i) | section 16 of the Electronic Communications and Transactions Act; and |
| (ii) | the electronic form of record keeping prescribed in the public notice issued under section 30(1)(b) of the Act; and |
| (c) | for the period and for the purpose required by a tax Act. |
| (2) | An electronic communication made by SARS or an electronic communicator in the ordinary course of business is on its production in proceedings under a tax Act admissible in evidence against a person and rebuttable proof of the facts therein contained. |
| (3) | Where a copy or printout of, or an extract from, the communication referred to in subrule (2) is used, such copy, printout or extract must be certified to be correct by SARS or the representative taxpayer of the communicator. |
| (4) | The certification by the representative taxpayer of the communicator under subrule (3) must include the particulars specified in rules 3 to 6 of the public notice issued under section 30(1)(b) of the Act. |
