Page 569 - Juta's Indirect Tax

Electronic Electronic communication TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES communication
‘intermediary’ means a service provider who, on behalf of another person sends, receives or stores data messages or who provides other services with regard to such messages or the information system of that person;
‘registered user’ means a person, including a registered tax practitioner or a person referred to in section 240(2)(d) of the Act, registered under rule 5;
‘SARS electronic ling service’ means a software application, available on a SARS web site, which enables SARS and registered users to generate and deliver electronic ling transactions;
‘SARS web site’ means a secure location in the information system of SARS which contains and from which a SARS electronic ling service is accessible;
‘the Act’ means the Tax Administration Act, 2011 (Act No. 28 of 2011); and
‘user ID’ means the unique identi cation–
(a) created in compliance with the requirements of rule 6; and
(b) used by a registered user in order to access the user’s electronic ling page.
2. General
(1) An electronic communicator must submit returns or generate and deliver notices, documents or other communications in electronic form as provided for in these rules.
(2) A document in electronic form must be capable of being accepted by the computers or equipment forming part of the information system of SARS.
(3) Whenever an electronic communicator uses the services of an intermediary in order to send, receive, store, log or process electronic communications with SARS, the communicator is liable for every act or omission by the intermediary as if the act or omission was the act or omission of the communicator.
3. Delivery and receipt of an electronic communication
(1) Where an electronic communicator and a SARS of cial have not agreed that an acknowledgment of receipt for a communication be given in a particular form or by a particular method, an acknowledgement may be given–
(a) through a communication from a SARS of cial or the communicator pertaining to that communication, whether automated or otherwise; or
(b) by conduct that indicates that the communication has been received.
(2) Delivery of an–
(a) electronic communication, excluding an electronic ling transaction, is regarded to occur when the complete
communication-
(i) enters the information system of SARS, the electronic communicator or the intermediary of the communicator;
and
(ii) is capable of being retrieved and processed by SARS or the communicator; and
(b) electronic ling transaction is regarded to occur when the complete transaction enters the information system of SARS and–
(i) is correctly submitted by the registered user in order to be processed in the appropriate SARS electronic ling service; or
(ii) is correctly submitted by SARS to the electronic ling page of the registered user.
(3) Except for an electronic ling transaction, if an acknowledgement of receipt for the electronic communication in
accordance with subrule (1) is not received, the communication must be regarded as not delivered.
(4) If an electronic communication is delivered in accordance with this rule, the communication is regarded as sent from
and delivered to the usual place of business or residence of SARS or the electronic communicator.
(5) Where an electronic communication is delivered to SARS from the electronic address of an electronic communicator
the communication is regarded as sent by the communicator personally.
4. Provision of SARS electronic ling services
(1) SARS must provide effective, secure and reliable SARS electronic ling services.
(2) A SARS electronic ling service must–
(a) provide a registered user with the ability to–
(i) create a user ID and access code;
(ii) use the user ID and access code to access, conclude, deliver, receive and read electronic ling transactions on
the user’s electronic ling page; and
(iii) cancel the user’s SARS electronic ling service; and
(b) ensure that all electronic ling transactions on a user’s electronic ling page remain complete and unaltered except for the addition of endorsements and changes which arise in the normal course of communication, storage and display, for the period required by a tax Act.
(3) A SARS electronic ling service may–
(a) provide a taxpayer with the ability to–
(i) authorise a registered user, who is a registered tax practitioner or a person referred to in section 240(2)(d) of the Act, to perform an electronic ling transaction on behalf of the taxpayer; and
(ii) at any time thereafter, terminate such authority;
(b) provide the registered user, authorised under paragraph (a)(i), with the ability to terminate the authority provided by
the taxpayer; and
(c) limit the amount of data that can be submitted by the registered user on the electronic ling page.
Juta’s IndIrect tax 2016 561