77H.02
| (1) | A request for reasons contemplated in section 77D(1)(a) must be submitted in accordance with any instructions issued by SARS in the written communication informing the person of the decision, to the Office that communicated the decision or, in the case of a decision relating to the declaration process, to the Office indicated on form SAD 500 as the “office of destination or departure”. |
| (2) | A request referred to in subrule (1) must reflect— |
| (a) | the name and customs and excise client number or SARS taxpayer reference number of the person requesting reasons or, if that person does not have such a client number or SARS taxpayer reference number, the following information: |
| (i) | If that person is a natural person, his or her— |
| (bb) | identification document or passport document number; |
| (cc) | physical and postal addresses; and |
| (ii) | if that person is a juristic entity— |
| (aa) | the registered or official name of the entity; |
| (bb) | its registration number or the number of its founding document, indicating whether the entity is incorporated, registered or recognised in terms of the laws of the Republic or another country, and if another country, the name of that country; |
| (cc) | its physical and postal addresses; |
| (dd) | its contact details; and |
| (ee) | the name and contact details of a contact person; |
| (b) | if the request is submitted by a clearing agent, registered agent or other duly authorised representative on behalf of the person referred to in paragraph (a), the following information: |
| (i) | If the request is submitted by a clearing agent or a registered agent, the name and customs and excise client number of the clearing agent or registered agent; or |
| (ii) | if the request is submitted by another duly authorised representative, the name of the representative, and— |
| (aa) | if the representative is a natural person— |
| (A) | his or her identification document or passport document number; and |
| (B) | his or her contact details and any physical and postal addresses in the Republic; or |
| (bb) | if the representative is a juristic entity— |
| (A) | its registration number or the number of its founding document, indicating whether the entity is incorporated, registered or recognised in terms of the laws of the Republic or another country and, if another country, the name of that country; |
| (B) | its contact details and any physical and postal addresses in the Republic; and |
| (C) | the name and contact details of a contact person; |
| (c) | the physical or electronic address to which reasons and any documents relating thereto must be sent, if applicable; |
| (d) | particulars of the decision for which reasons are requested in sufficient detail to enable SARS to identify the decision, including any case reference number indicated in the communication referred to in subrule (1); and |
| (e) | the date of the request. |
| (a) | A person that requested reasons is entitled to a written acknowledgement of receipt from SARS indicating the date of receipt of the request, subject to paragraph (b). |
| (b) | Paragraph (a) does not apply if the person requesting reasons, in the case of request submitted otherwise than through eFiling, did not comply with subrule (2)(c). |
| (4) | A person that requested reasons must within 45 days from the date of acknowledgement of receipt referred to in subrule (3)(a) be notified in writing— |
| (b) | that any written reasons already provided, are confirmed. |
[Rule 77H.02(4) substituted by section 3(a) of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (5) | If an aggrieved person intends to submit an appeal against a decision in terms of rule 77H.04 and wishes to request reasons for such decision, a request referred to in subrule (1) must be submitted within 30 days from the date the decision was received in terms of rule 77H.01A(3). |
[Rule 77H.02(5) substituted by section 3(b) of Notice No. R. 4110, GG49759, dated 24 November 2023]
[Rule 77H.02 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
