247.    Company address for notices and documents

 

(1)     SARS may serve, deliver or send the company a notice or other document provided for under a tax Act to an address provided by the company, as referred to in section 23.

[Subsection (1) substituted by section 32(a) of Act 43 of 2024]

 

(2)     Every notice, process, or proceeding which under a tax Act may be given to, served upon or taken against a company referred to in section 246(1), may be given to, served upon, or taken against its public officer.

[Subsection (2) substituted by section 32(b) of Act 43 of 2024]