Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesReturns to be submitted by a person in terms of section 25 in terms of the Tax Administration Act, 2011 (Act No. 28 of 2011)6. Manner of submission of income tax returns |
Income tax returns must—
| (a) | in the case of a company, be submitted electronically by using the SARS eFiling platform; and |
| (b) | in the case of all other persons (which include natural persons, trusts and other juristic persons, such as institutions, boards or bodies), be— |
| (i) | submitted electronically by using the SARS eFiling platform, provided the person is registered for eFiling, or electronically through the assistance of a SARS official at an office of SARS; |
| (ii) | forwarded by post to SARS; |
| (iii) | delivered to an office of SARS, other than an office which deals solely with matters relating to customs and excise; or |
| (iv) | delivered to such other places as designated by the Commissioner from time to time. |