Section 155: Service of documents

155. Service of documents (1) Any return, Statement of Income, payment, or other document required or authorised to be served on, or given or made to, the Director-General shall be forwarded so as to reach the office of the Director-General not later than the due date. (2) — (3) Any notice of assessment, determination or other notice required to be served on or given to any person by the Director-General may be served or given by— (a) delivering it personally to him; or (b) leaving it at, or sending it to, his usual or last known business or private address; or (c) transmitting it electronically or through any other mechanical or electronic device. (4) Where a person— (a) refuses to accept delivery of a letter addressed to him; or (b) fails to take delivery of such a letter which he has been informed awaits him at a post office, the document shall be deemed to have been served on him on the date on which he refused to accept the letter or was informed that the letter was at the post office. [S. 155 amended by s. 11 (t) of Act 28 of 2004; s. 15 (q) of Act 18 of 2008 w.e.f. 19 July 2008; s. 9 (q) of Act 26 of 2013 w.e.f. 1 January 2014 in respect of the income year commencing on 1 January 2014 and in respect of every subsequent income year.]