Page 33 - SAIT Compendium 2016 Volume2

Electronic communication INCOME TAX ACT: REGULATIONS ANd NOTICES Electronic communication
(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.
5. SARS electronic ling service registration
(1) For purposes of utilising a SARS electronic ling service, a person must–
(a) apply for registration on a SARS web site and provide SARS with the particulars and documents as SARS may
require for the registration;
(b) create and secure the person’s own user ID and access code in compliance with the security requirements of the
SARS electronic ling service; and
(c) accept and abide by the general conditions of use set out in these rules.
(2) SARS must–
(a) con rm the SARS electronic ling service activation if the particulars supplied are complete and valid; or (b) notify the person to re-submit correct particulars if any of the particulars supplied are incomplete or invalid.
(3) SARS may refuse an application for registration or cancel or suspend a registration for a speci ed period, if the person applying for registration contravenes or fails to comply with the requirements for registration contained in these rules.
(4) When SARS cancels or suspends the registration, the cancellation or suspension will take effect from the day on which the notice thereof is delivered to the registered user.
(5) Upon registration and while using a SARS electronic ling service, a registered user is liable for all activities and electronic ling transactions performed using that user ID and access code.
6. User ID and access code
(1) A user ID and access code must be– (a) uniquely linked to a registered user; and (b) capable of identifying only that user.
(2) The registered user–
(a) must gain access to a SARS electronic ling service by using only that user’s own user ID and access code;
(b) must ensure that adequate measures have been introduced, and must continually exercise utmost care, to retain
control over and con dentiality of the user ID and access code;
(c) must prevent disclosure of the user ID and access code to an unauthorised person; and
(d) may not under any circumstances share an access code in any manner with anyone, including a SARS of cial.
(3) If the user ID or access code has been compromised or is suspected of being compromised in any manner, the registered user must inform SARS accordingly and must reset the access code without delay.
(4) An applicant for a SARS electronic ling service or a registered user who is required to change an access code must create a code that meets the minimum security requirements of the SARS electronic ling service and cannot easily be surmised.
7. Electronic signature
(1) Other than the use of a user ID and access code for the signing of electronic ling transactions, if a provision of a tax Act requires a document to be signed by or on behalf of an electronic communicator, that signing may be effected by means of an electronic signature if the electronic signature is–
(a) uniquely linked to the signatory;
(b) capable of identifying the signatory and indicating the signatory’s approval of the information communicated;
(c) capable of being accepted by the computers or equipment forming part of the information system of SARS; and (d) reliable and appropriate for the purpose for which the information was communicated.
(2) When considering the use of an electronic signature an electronic communicator must speci cally consider the level of con dentiality, authenticity, evidential weight and data integrity afforded by the signature.
8. Security
(1) SARS may take whatever action necessary to preserve the security of its data, as well as the security and reliable operation of its information systems, a SARS web site and a SARS electronic ling service.
(2) A person who obtains information regarding another person or information that the person obtaining the information reasonably believes is not intended for that person must–
(a) notify SARS accordingly without delay and disclose the circumstances under which the information was obtained; (b) follow the processes that SARS prescribes to destroy or remove the information from the information system of the
person;
SAIT CompendIum oF TAx LegISLATIon VoLume 2 25