Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute SettlementPart A : Internal Administrative Appeal77A. Definitions |
| (1) | For the purposes of this Chapter— |
"Commissioner" includes, depending on the context, the delegated officer who made the decision in dispute against which an appeal is lodged;
"day" means any day other than a Saturday, Sunday or a public holiday: Provided that the days between 16 December of a year and 15 January of the following year, both inclusive, shall not be taken into account in determining days or the period allowed for complying with any provision in this Part or the rules;
"decision" includes—
| (a) | any determination or other act of an administrative nature for the purposes of this Act; |
| (b) | any amendment or withdrawal or withdrawal and making of a decision; and |
| (c) | any refusal to take a decision; |
"dispute" means a disagreement on the interpretation of either the relevant facts involved or the law applicable thereto, or both the facts and the law;
"officer" includes, depending on the context, an officer who is delegated by the Commissioner and acts on behalf of the Commissioner as contemplated in section 3(2);
"SARS" means the South African Revenue Service;
"tax" or "taxation" includes any duty leviable under this Act.
| (2) | Any decision made by the Commissioner or an officer under the provisions of this Act, including any amendment or withdrawal thereof, shall be deemed to be effective from the date any notice or communication in respect of such decision is issued in writing or the date specified in such notice or communication. |