Section 30: Use of computer system

30. Use of computer system (1) Notwithstanding the other provisions of this Act, the Director-General may authorise— (a) an application for registration under Part IV; (b) a return under section 22 or a statement under section 23; (c) a payment or repayment of tax under this Act; or (d) an act or thing which is required to be done under the Act, to be made, submitted or done electronically through such computer system as may be approved by him. (2) With effect from such date as may be notified in the Gazette, the Director-General may direct that a matter, act or thing referred to in subsection (1) shall be made, submitted or done electronically or otherwise. (3) A certificate of registration under section 17, an assessment of tax under section 37, or an act or thing which is required to be done by the Director-General under this Act, may be issued, made or done electronically through computer or other mechanical or electronic device. (4) A person who submits a return and pays tax in the manner specified in subsection (1) shall continue to submit returns and pay tax in that manner unless otherwise authorised by the Director-General. (5) Where, immediately before the commencement of this section, a person has been submitting a return and has been paying tax electronically, the computer system of that person shall, for the purpose of subsection (1), be deemed to have been approved by the Director-General. [S. 30 amended by s. 22 (d) of Act 23 of 2001 w.e.f. 11 August 2001.] V4 – 26 (3) [Issue 9] Value Added Tax Act