In a letter dated 24 November 2010, Sars advises that in order to initiate the second phase of the data clean up initiative, which was previously communicated in letters dated 08 December 2009 and 01 March 2010, an electronic (e-filing) facility is required. The letter indicates that due to other year-end priorities the completion of this facility and therefore the second phase of the data cleanup has been postponed from the initial date of 08 November 2010.