Page 177 - Juta's Indirect Tax

s 252 TAX ADMINISTRATION ACT 28 OF 2011 s 256
252 Delivery of documents to companies
If a tax Act requires or authorises SARS to issue, give, send or serve a notice, document or other communication to a company, SARS is regarded as having issued, given, sent or served the communication to the company if— (a) handed to the public of cer of the company;
[Para. (a) substituted by s. 87 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(b) left with a person older than 16 years apparently residing or employed at—
(i) the place appointed by the company under section 247; or
(ii) where no such place has been appointed by the company, the last known of ce or place of business of the company;
(c) sent by post addressed to the company or its public of cer at the company or public of cer’s last known address, which includes—
(i) an of ce or place referred to in paragraph (b); or (ii) the company or public of cer’s last known post of ce box number or that of the public of cer’s
employer; or
(d) sent to the company or its public of cer’s last known
electronic address, which includes the— (i) last known email address;
(ii) last known telefax number; or
(iii) electronic address as de ned in the rules issued
under section 255 (1).
[Para. (d) substituted by s. 71 (1) of Tax Administration Laws Amendment Act, 2015 – date of commencement deemed to have been 25 August 2014.]
(ii) has been received by that person considerably later than it should have been received; and
(b) the person has in consequence been placed at a material disadvantage,
the notice, document or other communication must be withdrawn and be issued, given, sent or served anew.
254 Defect does not affect validity
(1) A notice of assessment or other notice or document issued to a person under a tax Act is not to be considered invalid or ineffective by reason of a failure to comply with the requirements of section 251 or 252 if the person had effective knowledge of the fact of the notice or document and of its content.
(2) A notice of assessment or other notice or document issued under a tax Act is not to be considered invalid or ineffective by reason of defects if it is, in substance and effect, in conformity with this Act, and the person assessed or affected by the notice or document is designated in it according to common understanding.
255 Rules for electronic communication
(1) The Commissioner may by public notice* make rules prescribing—
(a) the procedures for submitting a return in electronic
format, electronic record retention and other electronic communications between SARS and other persons;
(b) requirements for an electronic or digital signature of a return or communication; and
(c) the procedures for electronic record retention by SARS.
[Sub-s. (1) substituted by s. 88 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(2) SARS may, in the case of a return or other document submitted in electronic format, accept an electronic or digital signature of a person as a valid signature for purposes of a tax Act if a signature is required.
[Sub-s. (2) substituted by s. 63 of Act 44 of 2014 – date of commencement deemed to have been 1 October 2012.]
(3) If in any proceedings under a tax Act, the question arises whether an electronic or digital signature of a person referred to in subsection (2) was used with the authority of the person, it must be assumed, in the absence of proof to the contrary, that the signature was so used.
256 Tax compliance status
(1) A taxpayer may apply, in the prescribed form and manner, to SARS for a con rmation of the taxpayer’s tax compliance status.
(2) SARS must issue or decline to issue the con rmation of the taxpayer’s tax compliance status within 21 business days from the date the application is submitted or such longer period as may reasonably be required if a senior SARS of cial is satis ed that the con rmation of the taxpayer’s tax compliance status may prejudice the ef cient and effective collection of revenue.
(3) A senior SARS of cial may provide a taxpayer with con rmation of the taxpayer’s tax compliance status as compliant only if satis ed that the taxpayer is registered for tax and does not have any—
(a) outstanding tax debt, excluding a tax debt contemplated in section 167 or 204 or a tax debt that has been suspended under section 164 or does not exceed the amount referred to in section 169 (4); or
169
Prelex
Wording of para. (d) in force from 1 October 2012 until its retrospective substitution by s. 71 (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 company or its public of cer’s last
known electronic address, which includes the— (i) last known email address; or
(ii) last known telefax number.
253 Documents delivered deemed to have been received
(1) A notice, document or other communication issued, given, sent or served in the manner referred to in section 251 or 252, is regarded as received by the person to whom it was delivered or left, or if posted it is regarded as having been received by the person to whom it was addressed at the time when it would, in the ordinary course of post, have arrived at the addressed place.
(2) Subsection (1) does not apply if—
(a) SARS is satis ed that the notice, document or other
communication was not received or was received at
some other time; or
(b) a court decides that the notice, document or other
communication was not received or was received at
some other time.
(3) If SARS is satis ed that—
(a) a notice, document or other communication (other than a notice of assessment) issued, given, sent or served in a manner referred to in section 251 or 252 (excluding paragraphs (a) and (b) thereof)—
(i) has not been received by the addressee; or
* See GN 644 in GG 37940 of 25 August 2014. Juta’s IndIrect tax 2016
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