252.    Delivery of documents to companies

If a tax Act requires or authorises SARS to issue, give, send or serve a notice, document or other communication to a company, SARS is regarded as having issued, given, sent or served the communication to the company if-

(a)     handed to the public officer of the company;

(b)     left with a person older than 16 years apparently residing or employed at-

(i)      the place appointed by the company under section 247; or

(ii)     where no such place has been appointed by the company, the last known office or place of business of the company;

(c)     sent by post addressed to the company or its public officer at the company or public officer’s last known address, which includes-

(i)     an office or place referred to in paragraph (b);or

(ii)     the company or public officer’s last known post office box number or that of the public officer’s employer; or

(d)     sent to the company or its public officer’s last known electronic address, which includes the-

(i)      last known email address;

(ii)     last known telefax number; or

(iii)    electronic address as defined in the rules issued under section 255(1).

[Paragraph (d) substituted by section 71 of Act 23 of 2015 effective on 25 August 2014]