{"id":1917,"date":"2023-11-24T13:53:47","date_gmt":"2023-11-24T11:53:47","guid":{"rendered":"http:\/\/www.ezfreight.co.za\/index.php\/2023\/11\/24\/record-retention-authorisation\/"},"modified":"2023-11-24T13:53:47","modified_gmt":"2023-11-24T11:53:47","slug":"record-retention-authorisation","status":"publish","type":"post","link":"https:\/\/www.ezfreight.co.za\/index.php\/2023\/11\/24\/record-retention-authorisation\/","title":{"rendered":"Record retention authorisation"},"content":{"rendered":"<p>24 November 2023 &#8211; Taxpayers are obliged to retain records, books of account and documents in order to fulfil the requirements of the Tax Administration Act No. 28 of 2011 (TAA).\u00a0 These records can be kept electronically as prescribed by the Commissioner by public notice.<\/p>\n<p>In the following instances, taxpayers must request authorisation from SARS to deviate from the legislated requirements:<\/p>\n<ul>\n<li>Where records are to be kept in a different form than required by TAA; and\/or<\/li>\n<li>Where the electronic records are kept at a place physically located outside of South Africa.<\/li>\n<\/ul>\n<p>In both instances, in accordance with section 30(2) of TAA, a senior SARS official may, subject to conditions authorise the form of record keeping or its location outside South Africa if acceptable.<\/p>\n<p>A new external policy has been published to clarify the requirements for taxpayers.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.sars.gov.za\/wp-content\/uploads\/Ops\/Policies\/GEN-GEN-23-POL02-Manage-taxpayer-record-retention-authorisation-External-Policy.pdf\">GEN-GEN-23-POL02 \u2013 Manage taxpayer record retention authorisation \u2013 External Policy<\/a><\/li>\n<\/ul>\n<p>For more information, see the <a href=\"https:\/\/www.sars.gov.za\/client-segments\/record-keeping\/\">Record Keeping<\/a> webpage.<\/p>\n<p>Source: SARS Tariffs<br \/>\n<a href=\"https:\/\/www.sars.gov.za\/latest-news\/record-retention-authorisation\/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=record-retention-authorisation\" target=\"_blank\" rel=\"noopener\">Record retention authorisation<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>24 November 2023 &#8211; Taxpayers are obliged to retain records, books of account and documents in order to fulfil the requirements of the Tax Administration Act No. 28 of 2011 (TAA).\u00a0 These records can be kept electronically as prescribed by the Commissioner by public notice. In the following instances, taxpayers must request authorisation from SARS &hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"false","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[1],"tags":[24],"class_list":["post-1917","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-shipping"],"jetpack_publicize_connections":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Record retention authorisation - Easy Freight<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ezfreight.co.za\/index.php\/2023\/11\/24\/record-retention-authorisation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Record retention authorisation - Easy Freight\" \/>\n<meta property=\"og:description\" content=\"24 November 2023 &#8211; Taxpayers are obliged to retain records, books of account and documents in order to fulfil the requirements of the Tax Administration Act No. 28 of 2011 (TAA).\u00a0 These records can be kept electronically as prescribed by the Commissioner by public notice. 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