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Scholarships INCOME TAX ACT: REGULATIONS ANd NOTICES Electronic communication 3.4 SARS may not remove a facilitator once he or she has commenced with the ADR process, save by the request of
the Facilitator or by agreement between both parties.
4 Con dentiality
4.1 Information disclosed to the Facilitator in con dence by a party during the course of the facilitation should be kept by facilitators in the strictest con dence and should not be disclosed to the other party unless authority is obtained for such disclosure from the party that disclosed the information.
4.2 The proceedings and outcome of all processes and related documentation will remain con dential, unless all the parties to the process agree otherwise or disclosure is allowed by any law.
5 Conclusion of facilitation
Facilitators should reduce all agreements, settlement or a recommendation (if requested by both parties) to writing in a clear and concise format.
6 Quality control
6.1 The SARS has the right to request parties to submit evaluations of the facilitation process, including an assessment of the Facilitator, from any party, which evaluations the SARS is entitled to treat con dentially.
6.2 SARS may remove a facilitator from the list of facilitators for good reason, which includes the incompetence of the facilitator.
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
TABLE OF CONTENTS
SCHEDULE
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;
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