249.    Default in appointing public officer or address for notices or documents

 

(1)     No appointment is deemed to have been made under section 246(2) until notice thereof specifying the name of the public officer and an address for service or delivery of notices and documents has been given to SARS.

 

(2)     A company must-

 

(a)     keep the office of public officer constantly filled and must at all times maintain a place for the service or delivery of notices in accordance with section 247(1); and

 

(b)     notify SARS of every change of public officer or the place for the service or delivery of notices within 21 business days of the change taking effect.