250.    Authentication of documents

 

(1)     A form, notice, demand or other document issued or given by or on behalf of SARS or a SARS official under a tax Act is sufficiently authenticated if the name of SARS or the name or official designation of the SARS official is stamped or printed on it.

 

(2)     A return made or purporting to be made or signed by or on behalf of a person is regarded as duly made and signed by the person affected unless the person proves that the return was not made or signed by the person or on the person’s behalf.

 

(3)     Subsection (2) applies to other documents submitted to SARS by or on behalf of a person.