South Africa: Published Notice on Electronic Form of Record Keeping under the Tax Administration Act
Description
Published Notice on Electronic Form of Record Keeping under the Tax Administration Act
On 1 October 2012, the South African Revenue Service (SARS) published a Notice on Electronic Form of Record Keeping under the Tax Administration Act. The Notice establishes that the records, books of account or documents retained in an electronic fo…
Scope
Policy Area
Data governance
Policy Instrument
Data localisation requirement
Regulated Economic Activity
other service provider
Implementation Level
national
Government Branch
executive
Government Body
other regulatory body