24.    Taxpayer reference number

 

(1)     SARS may allocate a taxpayer reference number in respect of one or more taxes to each person registered under a tax Act or this Chapter.

 

(2)     SARS may register and allocate a taxpayer reference number to a person who is not registered.

 

(3)     A person who has been allocated a taxpayer reference number by SARS must include the relevant reference number in all returns or other documents submitted to SARS.

 

(4)     SARS may regard a return or other document submitted by a person to be invalid if it does not contain the reference number referred to in subsection (3) and must inform the person accordingly if practical.