Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 3 : Registration

A person who has been registered under section 22 must communicate to SARS within 21 business days any change that relates to—

(a)	postal address;

(b)	physical address;

(c)	representative taxpayer;

(d)	banking particulars used for transactions with SARS;

(e)	electronic address used for communication with SARS; or

(f)	such other details as the Commissioner may require by public notice.