Section 68: Service of documents

68. Service of documents (1) A return, statement or other document or a payment required authorised to be served on, given or made to the Director-General shall be forwarded to him so as to reach the office of the Director-General not later that the due date. (2) A notice of assessment or other notice or other document required to be served on, or given to, a person by the Director-General may be served or given by— (a) delivering it personally to him; (b) leaving it at, or sending it by post to, his usual or last known place of business or residence; or (c) transmitting it electronically or through any other electronic or mechanical device. (3) 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 letter 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. 68 amended by s. 30 (l) of Act 26 of 2013 w.e.f. 21 December 2013.]