77H.01A
| (1) | When for purposes of these rules a document or communication, including a decision as contemplated in section 77A, is sent by SARS to a person to whom it is addressed by way of— |
| (a) | e-mail, rule 3(2)(a) of the Rules for Electronic Communication applies and delivery of the document or communication is regarded to occur as set out in that rule; |
| (b) | eFiling, rule 3(2)(b)(ii) of the Rules for Electronic Communication applies and delivery of the document or communication is regarded to occur as set out in that rule; or |
| (c) | post, to that person’s last known postal address, delivery of the document or communication is regarded to occur at the time when it would, in the ordinary course of post, have arrived at that address. |
| (2) | When in terms of these rules a person required or permitted to submit a document to SARS in a prescribed manner, submits the document or communication— |
| (a) | by way of e-mail, rule 3(2)(a) of the Rules for Electronic Communication applies and delivery of the document or communication is regarded to occur as set out in that rule; |
| (b) | by way of eFiling, rule 3(2)(b)(i) of the Rules for Electronic Communication applies and delivery of the document or communication is regarded to occur as set out in that rule; or |
| (c) | by hand, delivery of the document is regarded to occur when the document is date stamped and signed at the Office indicated in the relevant rule. |
| (3) | A document or communication delivered as contemplated in this rule is for purposes of these rules regarded as having been received by the person to whom it is addressed, unless— |
| (a) | in the case of a delivery referred to in subrule (1), the Commissioner is satisfied that the document or communication was not received, or was received at another time; or |
| (b) | a court decides that the document or communication was not received or was received at another time. |
[Rule 77H.01A inserted by section 2 of Notice No. R. 4110, GG49759, dated 24 November 2023]
