| (1) | A person required in terms of these rules to submit a reporting document must, notwithstanding being registered or licensed under any other provision of the Act, apply for registration, in accordance with subrule (2), as a person submitting reporting documents. |
| (2) | An application referred to in subrule (1) must— |
| (aa) | eFiling or another electronic communicative system administered by SARS, as may be applicable; or |
| (bb) | branch front end capturing, by visiting a Customs and Excise Office where this service is available, as indicated on the SARS website; or |
| (ii) | in paper format to the Commissioner on form DA 8, DA 8A, DA 8B or DA 8C, as may be applicable, and the appropriate annexure to the relevant form, at a Customs and Excise Office as indicated on the SARS website for receipt of such applications; and |
| (b) | comply with all the requirements specified on the electronic application, the relevant form or the annexure. |
| (3) | An application referred to in subrule (2)(a)(ii) must, in the case of an applicant intending to act as a registered agent of a carrier not located in the Republic for purposes of submitting reporting documents on behalf of that carrier as contemplated in rule 8.05, be supported by form DA 185.D. |
(4)
| (a) | No supporting document that must in terms of a requirement referred to in subrule (2)(b) be submitted to the Commissioner in support of an application, needs to be submitted in respect of a subsequent application for registration or licensing, unless the information has subsequently changed or the Commissioner specifically requests that the document must be submitted. |
| (b) | A supporting document submitted electronically in accordance with subrule (2)(a)(i) may for purposes of this rule be regarded to be the original of the relevant document required unless the Commissioner determines otherwise. |
| (5) | For purposes of this rule “branch front end capturing” as referred to in subrule (2)(a)(i)(bb), means the electronic capturing by an officer at a Customs and Excise Office as indicated on the SARS website, of information provided by the applicant as may be required for the application, on the SARS electronic system used for purposes of processing applications. |
[Rule 8.04 substituted by section 1 of Notice No. R.473, GG43245, dated 24 April 2020]
