If SARS directs a taxpayer to provide $$relevant material$$ and certain materials were lost during a house robbery, SARS may verify such material for a specific year of assessment or for the purposes of revenue estimations by $...$

a$.$

an oath or solemn declaration by a taxpayer to a senior SARS official.

b$.$

providing any other material to a SARS official during a reserved discussion.

c$.$

a letter of confirmation from the taxpayer.

d$.$

the taxpayer requesting a third party to provide such information.