264. Continuation of tax board, tax court and court rules
(1) A tax board or tax court that was established under a tax Act and exists immediately before the commencement date of this Act, is regarded as established under section 108 or 116, respectively, of this Act.
(2) Rules of court issued by the Minister under a tax Act that are in force immediately before the commencement date of this Act continue in force as if they were issued under section 103.
CHAPTER 18
REGISTRATION OF TAX PRACTITIONERS AND REPORTING OF UNPROFESSIONAL CONDUCT
250. Authentication of documents
(1) A form, notice, demand or other document issued or given by or on behalf of SARS or a SARS official under a tax Act is sufficiently authenticated if the name of SARS or the name or official designation of the SARS official is stamped or printed on it.
(2) A return made or purporting to be made or signed by or on behalf of a person is regarded as duly made and signed by the person affected unless the person proves that the return was not made or signed by the person or on the person’s behalf.
(3) Subsection (2) applies to other documents submitted to SARS by or on behalf of a person.
265. Continuation of appointment to a post or office or delegation by Commissioner
(1) A person appointed to a post or office or delegated by the Commissioner under the SARS Act or a tax Act, which appointment or delegation is in force immediately before the commencement date of this Act, is regarded as appointed or delegated under this Act.
(2) Subsection (1) applies until the person is so appointed or delegated under this Act or the appointment or delegation is withdrawn.
239. Definitions
In this Chapter, unless the context otherwise indicates, the following terms, if in single quotation marks, have the following meanings:
251. Delivery of documents to persons other than companies
If a tax Act requires or authorises SARS to issue, give, send, or serve a notice, document or other communication to a person (other than a company), SARS is regarded as having issued, given, sent or served the communication to the person if-
(a) handed to the person;
(b) left with another person over 16 years of age apparently residing or employed at the person’s last known residence, office or place of business;
(c) sent to the person by post to the person’s last known address, which includes-
(i) a residence, office or place of business referred to in paragraph (b);or
(ii) the person’s last known post office box number or that of the person’s employer; or
(d) sent to the person’s last known electronic address, which includes-
(i) the person’s last known email address;
(ii) the person’s last known telefax number; or
(iii) the person’s electronic address as defined in the rules issued under section 255(1).
[Paragraph (d) substituted by section 70 of Act 23 of 2015 effective on 25 August 2014]
266. Continuation of authority to audit
If a SARS official was issued a letter authorising the official to audit under a tax Act, and the letter is in force immediately before the commencement date of this Act, the letter is regarded as issued to the official under section 41.
‘controlling body’ means a body established, whether voluntarily or under a law, with power to take disciplinary action against a person who, in carrying on a profession, contravenes the applicable rules or code of conduct for the profession; and
252. Delivery of documents to companies
If a tax Act requires or authorises SARS to issue, give, send or serve a notice, document or other communication to a company, SARS is regarded as having issued, given, sent or served the communication to the company if-
(a) handed to the public officer of the company;
(b) left with a person older than 16 years apparently residing or employed at-
(i) the place appointed by the company under section 247; or
(ii) where no such place has been appointed by the company, the last known office or place of business of the company;
(c) sent by post addressed to the company or its public officer at the company or public officer’s last known address, which includes-
(i) an office or place referred to in paragraph (b);or
(ii) the company or public officer’s last known post office box number or that of the public officer’s employer; or
(d) sent to the company or its public officer’s last known electronic address, which includes the-
(i) last known email address;
(ii) last known telefax number; or
(iii) electronic address as defined in the rules issued under section 255(1).
[Paragraph (d) substituted by section 71 of Act 23 of 2015 effective on 25 August 2014]
267. Conduct of inquiries and execution of search and seizure warrants
(1) If the Commissioner authorised an inquiry under a tax Act and a judge granted an order designating a person to act as presiding officer in the inquiry before the commencement date of this Act, the inquiry is regarded as authorised under sections 50 and 51.
(2) If a judge issued a search and seizure warrant under a tax Act that has not been executed before the commencement date of this Act, the warrant is regarded as issued under section 60.