If a tax Act requires or authorises SARS to issue, give, send or serve a notice, document or other communication to a company, SARS is regarded as having issued, given, sent or served the communication to the company if—
[Paragraph (a) substituted by section 87 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
| (b) | left with a person older than 16 years apparently residing or employed at— |
| (i) | the place appointed by the company under section 247; or |
| (ii) | where no such place has been appointed by the company, the last known office or place of business of the company; |
| (c) | sent by post addressed to the company or its public officer at the company or public officer's last known address, which includes— |
| (i) | an office or place referred to in paragraph (b); or |
| (ii) | the company or public officer's last known post office box number or that of the public officer's employer; or |
| (d) | sent to the company or its public officer's last known electronic address, which includes the— |
| (i) | last known email address; |
| (ii) | last known telefax number; or |
| (iii) | electronic address as defined in the rules issued under section 255(1). |
[Paragraph (d) substituted by section 71(1) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
