Page 568 - Juta's Indirect Tax

Electronic Electronic communication TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES communication
RULES FOR ELECTRONIC COMMUNICATION PRESCRIBED UNDER
SECTION 255(1) OF THE TAX ADMINISTRATION ACT, 2011 (ACT NO. 28
OF 2011)
Promulgated under
GN 644 in GG 37940 of 25 August 2014
I, Visvanathan Pillay, Acting Commissioner for the South African Revenue Service, hereby prescribe, in the Schedule hereto, the rules for electronic communication in terms of section 255(1) of the Tax Administration Act, 2011.
(Signed)
V PILLAY
ACTING COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
SCHEDULE
TABLE OF CONTENTS
1. De nitions
2. General
3. Delivery and receipt of an electronic communication 4. Provisions of SARS electronic ling services
5. SARS electronic ling services registration
6. User ID and access code
7. Electronic signature
8. Security
9. Record retention by an electronic communicator
1. De nitions
In these rules, unless the context indicates otherwise, a term which is assigned a meaning in the Act, has the meaning so assigned, and the following terms have the following meanings–
‘access code’ means a series of numeric characters, alphabetic characters, symbols or a combination thereof, associated with an individual user ID;
‘data’ means electronic representations of information in any form;
‘data message’ means data generated, sent, received or stored by electronic means;
‘digital signature’ has the meaning assigned to an electronic signature;
‘electronic address’ means a series of numeric characters, alphabetic characters, symbols or a combination thereof,
which identi es a destination, including the electronic ling page of a registered user, for an electronic communication; ‘electronic communication’ means a communication by means of a data message and includes a document
required under a tax Act;
‘Electronic Communications and Transactions Act’ means the Electronic Communications and Transactions
Act, 2002 (Act No. 25 of 2002);
‘electronic communicator’ means a person that–
(a) is a registered user; or
(b) is obliged to or has elected to communicate with SARS in electronic form;
‘electronic ling page’ means a secure data message which–
(a) is generated by a SARS electronic ling service in the information system of SARS;
(b) is accessible from a SARS web site, through the use of a registered user’s user ID and access code; and (c) contains electronic ling transactions of that registered user;
‘electronic ling transaction’ means an electronic communication, generated and delivered through the use of a SARS electronic ling service including–
(a) a return, the submission of which is supported by a SARS electronic ling service;
(b) a document in support of the return;
(c) a communication in relation to payment made to SARS;
(d) a notice of assessment issued by SARS; and
(e) any other electronic communication that is capable of generation and delivery in a SARS electronic ling service;
‘electronic signature’, in relation to–
(a) an electronic communicator, excluding a registered user, means data attached to, incorporated in, or logically
associated with other data which is intended by the electronic communicator to serve as a signature; or (b) a registered user means–
(i) the user ID and access code of the user; and
(ii) the date and time that the electronic ling transaction was received by the information system of SARS;
‘information system’ means a system for generating, sending, receiving, storing, displaying, or otherwise processing a data message;
560 Juta’s IndIrect tax 2016