If a tax Act requires or authorises SARS to issue, give, send, or serve a notice, document or other communication to a person (other than a company), SARS is regarded as having issued, given, sent or served the communication to the person if—
| (b) | left with another person over 16 years of age apparently residing or employed at the person's last known residence, office or place of business; |
| (c) | sent to the person by post to the person's last known address, which includes— |
| (i) | a residence, office or place of business referred to in paragraph (b); or |
| (ii) | the person's last known post office box number or that of the person's employer; or |
| (d) | sent to the person's last known electronic address, which includes— |
| (i) | the person's last known email address; |
| (ii) | the person's last known telefax number; or |
| (iii) | the person's electronic address as defined in the rules issued under section 255(1). |
[Paragraph (d) substituted by section 70(1) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
