Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesReturns to be submitted by a person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)6. Manner of submission of income tax returns |
| (1) | Income tax returns must— |
| (a) | in the case of a company, be submitted electronically by using the SARS eFiling platform; |
| (b) | in the case of natural persons or trusts be submitted electronically— |
| (i) | by using the SARS eFiling platform, provided the person is registered for eFiling; or |
| (ii) | through the assistance of a SARS official at an office of SARS; |
| (c) | in the case of institutions, boards or bodies be— |
| (i) | submitted electronically by using the SARS eFiling platform, provided the person is registered for eFiling; |
| (ii) | submitted electronically through the assistance of a SARS official at an office of SARS; |
| (iii) | forwarded by post to SARS; or |
| (ii) | delivered to an office of SARS, other than an office which deals solely with matters relating to customs and excise. |
| (2) | Returns for turnover tax must be delivered to an office of SARS, other than an office which deals solely with matters relating to customs and excise. |
| (3) | SARS may agree that a person, who is required to submit a return in the manner prescribed in subparagraph (1) or (2), may submit the return in an alternative manner. |