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.

 

(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.

 

(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.