Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part A : General provisions2. Prescribed form and manner and date of delivery |
| (1) | A document, notice or request required to be delivered or made under these rules must be— |
| (a) | in the form as may be prescribed by the Commissioner under section 103 of the Act; |
| (b) | in writing and be signed by the relevant party, the party's duly authorised representative, the clerk or the registrar, as the case may be; and |
| (c) | delivered to the address that— |
| (i) | the taxpayer or appellant must use or has selected under these rules; |
| (ii) | SARS has specified under these rules or, in any other case, the Commissioner has specified by public notice as the address at which the documents must be delivered to SARS; or |
| (iii) | is determined under rule 3 as the address of the clerk or the registrar. |
| (2) | For purposes of these rules, the date of delivery of a document— |
| (a) | in the case of delivery by SARS, the clerk or the registrar, is regarded as the date of delivery of the document in the manner referred to in the definition of "deliver" in rule 1, but subject to section 253; and |
| (b) | in the case of delivery by the taxpayer, appellant or applicant (other than SARS), is regarded as the date of the receipt of the document by SARS, the clerk or the registrar. |