Section 128A: Use of computer system

128A. Use of computer system (1) Notwithstanding this Act, the Director-General may authorise a return, document and payment of income tax or any act or thing which is required to be done in relation thereto, to be made, submitted or done electronically through such computer system as he may approve. (2) A person who submits a return or document and pays income tax in the manner specified in subsection (1) shall continue to submit returns or documents and pay tax in that manner unless the Director-General otherwise authorises. (3) Where, before 11 August 2001, a person has been submitting a return or document and has been paying income tax electronically, the computer system of that person shall be deemed to have been approved by the Director-General for the purpose of subsection (1). (4) — [S. 128A inserted by s. 11 (m) of Act 23 of 2001 w.e.f. 11 August 2001; amended by s. 27 (10) (i) of Act 33 of 2004 w.e.f. 1 July 2006.] PART X – ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS [Heading repealed and replaced by s. 11 (n) of Act 23 of 2001 w.e.f. 11 August 2001.]