For purposes of enabling taxpayers and tax practitioners to make use of the e-filing service, SARS must—
| (a) | provide an internet based application where taxpayers and tax practitioners can electronically complete tax returns; |
| (b) | provide a data transfer facility, payment facility and a secure and reliable processing environment where SARS and taxpayer information is preserved, secured and protected against unauthorised access, manipulation and destruction; |
| (c) | ensure information security including confidentiality, integrity, availability and non-repudiation; |
| (d) | provide a complete database facility to retain a history of returns submitted and payments made by a taxpayer or tax practitioner by way of the e-filing service for a period of at least five years; |
| (e) | secure information in a method and in a format that ensures the integrity and reliability of the data and ensures that the information can be reproduced when required as permissible evidence in a court of law; and |
| (f) | provide call center and helpdesk facilities. |
