Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 3 : Registration24. Taxpayer reference number |
| (1) | SARS may allocate a taxpayer reference number in respect of one or more taxes to each person registered under a tax Act or this Chapter. |
| (2) | SARS may register and allocate a taxpayer reference number to a person who is not registered. |
| (3) | A person who has been allocated a taxpayer reference number by SARS must include the relevant reference number in all returns or other documents submitted to SARS. |
| (4) | SARS may regard a return or other document submitted by a person to be invalid if it does not contain the reference number referred to in subsection (3) and must inform the person accordingly if practical. |