Page 176 - Juta's Indirect Tax

s 246 TAX ADMINISTRATION ACT 28 OF 2011 s 251
(ii) if no senior of cial resides in the Republic, may be another suitable person;
[Para. (a) substituted by s. 84 (a) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(b) appointed by the company or by an agent or attorney who has authority to appoint such a representative for the purposes of a tax Act;
(c) called the public of cer of the company; and
(d) appointed within one month after the company begins to carry on business or acquires an of ce in
the Republic.
(3) If a public of cer is not appointed as required under
this section, the public of cer is the director, company secretary or other of cer of the company that SARS designates for that purpose.
[Sub-s. (3) substituted by s. 84 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(4) A company that has not appointed a public of cer is subject to a tax Act as if a tax Act did not require the public of cer to be appointed.
[Sub-s. (4) substituted by s. 86 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(5) A public of cer is responsible for all acts, matters, or things that the public of cer’s company must do under a tax Act, and in case of default, the public of cer is subject to penalties for the company’s defaults.
(6) A public of cer’s company is regarded as having done everything done by the public of cer in the of cer’s representative capacity.
(7) If SARS is of the opinion that a person is no longer suitable to represent the company as public of cer SARS may withdraw its approval under subsection (2) (a).
247 Company address for notices and documents
(1) A company referred to in section 246 (1) must, within the period referred to in section 246 (2) (d), appoint a place within the Republic approved by SARS at which SARS may serve, deliver or send the company a notice or other document provided for under a tax Act.
(2) Every notice, process, or proceeding which under a tax Act may be given to, served upon or taken against a company referred to in section 246 (1), may be given to, served upon, or taken against its public of cer, or if at any time there is no public of cer, any of cer or person acting or appearing to act in the management of the business or affairs of the company or as agent for the company.
248 Public of cer in event of liquidation, winding-up or business rescue
[Heading substituted by s. 62 (1) (a) of Act 44 of 2014 – date of commencement: 20 January 2015.]
(1) In the event of a company referred to in section 246 (1) being placed in voluntary or compulsory liquidation, the liquidator or liquidators duly appointed are required to exercise in respect of the company all the functions and assume all the responsibilities of a public of cer under a tax Act during the continuance of the liquidation.
[Sub-s. (1), previously s. 248, renumbered by s. 62 (1) (b) of Act 44 of 2014 – date of commencement: 20 January 2015.]
(2) In the event of a company referred to in section 246 (1) being subject to a business rescue plan referred to in Part D of Chapter 6 of the ‘Companies Act’, the business rescue practitioner as de ned in that Chapter is required to exercise, in respect of the company, all the functions and assume all the responsibilities of a public of cer under a
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tax Act for the period that the company is subject to the business rescue plan.
[Sub-s. (2) added by s. 62 (1) (b) of Act 44 of 2014 – date of commencement: 20 January 2015.]
249 Default in appointing public of cer or address for notices or documents
(1) No appointment is deemed to have been made under section 246 (2) until notice thereof specifying the name of the public of cer and an address for service or delivery of notices and documents has been given to SARS.
(2) A company must—
(a) keep the of ce of public of cer constantly lled and must
at all times maintain a place for the service or delivery of
notices in accordance with section 247 (1); and
(b) notify SARS of every change of public of cer or the place for the service or delivery of notices within 21
business days of the change taking effect.
250 Authentication of documents
(1) A form, notice, demand or other document issued or given by or on behalf of SARS or a SARS of cial under a tax Act is suf ciently authenticated if the name of SARS or the name or of cial designation of the SARS of cial is stamped or printed on it.
(2) A return made or purporting to be made or signed by or on behalf of a person is regarded as duly made and signed by the person affected unless the person proves that the return was not made or signed by the person or on the person’s behalf.
(3) Subsection (2) applies to other documents submitted to SARS by or on behalf of a person.
251 Delivery of documents to persons other than companies
If a tax Act requires or authorises SARS to issue, give, send, or serve a notice, document or other communication to a person (other than a company), SARS is regarded as having issued, given, sent or served the communication to the person if—
(a) handed to the person;
(b) left with another person over 16 years of age
apparently residing or employed at the person’s last
known residence, of ce or place of business;
(c) sent to the person by post to the person’s last known
address, which includes—
(i) a residence, of ce or place of business referred
to in paragraph (b); or
(ii) the person’s last known post of ce box number
or that of the person’s employer; or
(d) sent to the person’s last known electronic address,
which includes—
(i) the person’s last known email address;
(ii) the person’s last known telefax number; or
(iii) the person’s electronic address as de ned in the
rules issued under section 255 (1).
[Para. (d) substituted by s. 70 (1) of Tax Administration Laws Amendment Act, 2015 – date of commencement deemed to have been 25 August 2014.]
Prelex
Wording of para. (d) in force from 1 October 2012 until its retrospective substitution by s. 70 (1) of the Tax Administration Laws Amendment Act, 2015, which is deemed to have come into operation on 25 August 2014 (d) sent to the person’s last known electronic address,
which includes—
(i) the person’s last known email address; or
(ii) the person’s last known telefax number.
Juta’s IndIrect tax 2016