Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsE-FilingRegulations issued in terms of Section 28(7) of the Value-added Tax Act, 1991, prescribing procedures for submitting returns in electronic format and requirements for electronic signatures |
Notice No. R. 312
12 March 2004
South African Revenue Service
By virtue of the power vested in me by section 28(7) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), I , Trevor Andrew Manuel, Minister of Finance, hereby make the following regulations, as set out in the Schedule hereto, prescribing the procedures for submitting a return in electronic format and the requirements for an electronic signature as contemplated in section 28(6).
T A Manuel
Minister of Finance