23.    Communication of changes in particulars

 

A person who has been registered under section 22 must communicate to SARS within 21 business days any change that relates to-

 

(a)     postal address;

 

(b)     physical address;

 

(c)     representative taxpayer;

 

(d)     banking particulars used for transactions with SARS;

 

(e)     electronic address used for communication with SARS; or

 

(f)      such other details as the Commissioner may require by public notice.