Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules for Electronic Communication Prescribed under section 255(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)6. User ID and access code |
| (1) | A user ID and access code must be— |
| (a) | uniquely linked to a registered user; and |
| (b) | capable of identifying only that user. |
| (2) | The registered user— |
| (a) | must gain access to a SARS electronic filing service by using only that user's own user ID and access code; |
| (b) | must ensure that adequate measures have been introduced, and must continually exercise utmost care, to retain control over and confidentiality of the user ID and access code; |
| (c) | must prevent disclosure of the user ID and access code to an unauthorised person; and |
| (d) | may not under circumstances share an access code in any manner with anyone, including a SARS official. |
| (3) | If the user ID or access code has been compromised or is suspected of being compromised in any manner, the registered user must inform SARS accordingly and must reset the access code without delay. |
| (4) | An applicant for a SARS electronic filing service or a registered user who is required to change an access code must create a code that meets the minimum security requirements of the SARS electronic filing service and cannot easily be surmised. |