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]