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)7. Electronic signature |
| (1) | Other than the use of a user ID and access code for the signing of electronic filing transactions, if a provision of a tax Act requires a document to be signed by or on behalf of an electronic communicator, that signing may be effected by means of an electronic signature if the electronic signature is— |
| (a) | uniquely linked to the signatory; |
| (b) | capable of identifying the signatory and indicating the signatory's approval of the information communicated; |
| (c) | capable of being accepted by the computers or equipment forming part of the information system of SARS; and |
| (d) | reliable and appropriate for the purpose for which the information was communicated. |
| (2) | When considering the use of an electronic signature an electronic communicator must specifically consider the level of confidentiality, authenticity, evidential weight and data integrity afforded by the signature. |