Rules for Electronic Communication Prescribed under section 255(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
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Notice No. 644 of 2014

1. Definitions

2. General

3. Delivery and receipt of an electronic communication

4. Provision of SARS electronic filing services

5. SARS electronic filing service registration

6. User ID and access code

7. Electronic signature

8. Security

9. Record retention by an electronic communicator