S.L. 517.2 ст. 9Limitations of the powers of the Commissioner.

Nothing in these rules shall be construed as empowering the Commissioner:

(a) to impose a time limit for the submission of the electronic format of a statutory document that is shorter than that provided for in the relative law for the submission of that statutory document;

(b) to require a person to provide information that he is not required to provide in terms of any revenue Act or any other law except as may be reasonably necessary for the management and the security of the electronic communication system.