Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute SettlementPart A : Internal Administrative AppealRules for Section 77H of the ActPart A l : General provisionsDefinitions |
| 77H.01 | In this Chapter, unless the context otherwise indicates— |
"aggrieved person" or "person aggrieved", in relation to a decision, means a person affected by the decision that has a right to institute judicial proceedings should that person elect to do so;
"amount to which the appeal relates" means the amount appealed against by the appellant as specified in a notice demanding payment issued by SARS;
"appellant" means an aggrieved person that submits or has submitted an internal appeal, whether personally or through a representative;
"Customs and Excise Branch Office Appeal Committee" means an appeal committee established in terms of rule 77H.11(1)(a) for a Branch Office or for a number of Offices, irrespective of whether—
| (a) | both customs and excise functions are performed by that Branch Office or those Offices; |
| (b) | only customs functions are performed by that Branch Office or those Offices; or |
| (c) | only excise functions are performed by that Branch Office or those Offices; |
[Definition substituted by section 1(a) of Notice No. R. 4110, GG49759, dated 24 November 2023]
"Customs and Excise National Appeal Committee" means an appeal committee established in terms of rule 77H.11(1)(c);
"eFiling" means a SARS software application available on the SARS website which enables SARS and registered electronic users to generate and deliver electronic filing transactions;
“person responsible for managing internal appeals at Head Office” means an official at Head Office to whom the management of internal appeals is assigned by the person entrusted with overall responsibility for Customs and Excise appeals;
[Definition inserted by section 1(b) of Notice No. R. 4110, GG49759, dated 24 November 2023]
"Head Office" means the Head Office of SARS;
"Office" means a SARS Office where, depending on the circumstances—
| (a) | customs and excise functions are performed; |
| (b) | customs functions are performed; or |
| (c) | excise functions are performed; |
"person in charge", in relation to a Branch Office, means the officer or SARS official entrusted with the overall managerial responsibility of that Branch Office;
“person entrusted with overall responsibility for Customs and Excise appeals” means the SARS official to whom the Commissioner has entrusted such responsibility by specific written authority;
[Definition inserted by section 1(c) of Notice No. R. 4110, GG49759, dated 24 November 2023]
“Rules for Electronic Communication” means the rules published in terms of section 255 of the Tax Administration Act, 2011 (Act No. 28 of 2011) by Government Notice No. 644 dated 25 August 2014;
[Definition inserted by section 1(c) of Notice No. R. 4110, GG49759, dated 24 November 2023]
"SARS taxpayer reference number" means a taxpayer number contemplated in section 24 of the Tax Administration Act, 2011 (Act No. 28 of 2011); and
"Tariff, Valuation and Origin Appeal Committee" means an appeal committee established in terms of rule 77H.11(1)(b); and
“these rules” means the rules under section 77H.
[Definition inserted by section 1(e) of Notice No. R. 4110, GG49759, dated 24 November 2023]