FAQ: Is there any particular reason why the customers would have to use Connect Direct to perform this function, or is this just a recommendation by SARS?

SARS has decided on CD for submission of bulk data for now. For certain data types using the CD technology is a specific requirement, however, SARS also allows submission on the other channels if the taxpayer does not wish to make use of the CD technology. SARS is however considering other options as well for the submission of bulk data that may be introduced at a later stage.