[Rule 77H.03 heading substituted by section 4 of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (1) | If a person aggrieved by a decision intends to submit an appeal against a decision in terms of rule 77H.04 and wishes to apply for the suspension of a disputed or affected payment pending conclusion of the appeal proceedings, that person must submit an application for suspension within the relevant timeframe for submission of an appeal as set out in rule 77H.04(2). |
| (2) | An application referred to in subrule (1) must be submitted— |
| (a) | electronically through— |
| (i) | eFiling, if this mode of submission is available for such applications; or |
| (b) | by delivering the document by hand. |
| (3) | Details for submission of an application in terms of subrule (2)(a)(ii) or (b) are the following: |
| (a) | If sent through e-mail, the e-mail must be directed to the e-mail address indicated on the SARS website for the Office— |
| (i) | that communicated the decision to the aggrieved person; or |
| (ii) | specified on form SAD 500 as the “office of destination or departure”, in the case of a decision relating to the declaration process; or |
| (b) | if delivered by hand, the application must be submitted to the Office referred to in paragraph (a)(i) or (ii), depending on the circumstances. |
| (4) | An application referred to in subrule (1) must state the following information: |
| (a) | The applicant’s name and customs and excise client number or, if the applicant does not have such a client number, the information specified in rule 77H.02(2)(a)(i) or (ii); |
| (b) | if the application is submitted by a clearing agent, registered agent or other duly authorised representative on behalf of the applicant, the information specified in rule 77H.02(2)(b)(i) or (ii); |
| (c) | particulars of the decision in respect of which the suspension of payment is requested in sufficient detail to enable SARS to identify the decision, including any case reference number indicated in the communication informing the applicant of that decision; |
| (d) | particulars of the disputed or affected payment which the applicant seeks to have suspended, including the case reference number indicated in the notice demanding payment; and |
| (e) | the reason why suspension of the payment is sought. |
| (5) | The following documents must support an application referred to in subrule (1): |
| (a) | The applicant’s bank statements for a period of three months preceding the application, certified by the bank; |
| (b) | if the applicant is a juristic entity, a certified copy of the document authorising the person who submitted the application on behalf of the entity, to act on behalf of the entity; |
| (c) | a certified copy of the identification document or passport of an authorised person referred to in paragraph (b); and |
| (d) | a certified copy of the document authorising a person contemplated in subrule (4)(b) to act as the representative of the applicant. |
| (6) | An applicant is entitled to a written acknowledgement of receipt from SARS, indicating the date of receipt of the application. |
| (7) | The factors to be taken into consideration when deciding an application referred to in subrule (1) are the following: |
| (a) | The amount of the disputed payment; |
| (b) | the compliance history of the applicant; |
| (c) | the risk of dissipation of assets by the applicant during the period of suspension; |
| (d) | the reasons for suspension as submitted by the applicant; |
| (e) | the risk of the applicant abusing the application to postpone payment without having the intention to institute an appeal; |
| (f) | whether the applicant has provided or is able to provide adequate security for the payment of the amount; |
| (g) | whether payment of the amount would result in irreparable financial hardship to the applicant; |
| (h) | whether sequestration or liquidation proceedings are imminent; and |
| (i) | whether fraud is involved in the origin of the dispute. |
| (8) | A suspension of payment granted to a person pursuant to an application in terms of this rule may at any time be withdrawn— |
| (a) | if eventual recovery of the disputed payment is compromised by the actions of that person; |
| (b) | if that person abuses the appeal proceedings, including by— |
| (i) | unreasonably delaying institution or conclusion of the proceedings; |
| (ii) | consistently raising frivolous, vexatious or irrelevant issues in the proceedings; or |
| (iii) | employing any dilatory tactics in the proceedings; |
| (c) | if on further consideration of the factors referred to in subrule (7), the suspension should not have been granted; |
| (d) | if there is a material change in any of the grounds on which the suspension was granted; or |
| (e) | on any other good ground. |
(9)
| (a) | The amount suspended or in respect of which a suspension has been applied for in terms of this rule remains due and payable as specified in the notice demanding payment if— |
| (i) | the suspension granted is withdrawn in terms of subrule (8); or |
| (ii) | the application for suspension is refused. |
| (b) | Interest on an amount referred to in paragraph (a) shall be payable as provided for in section 105. |
[Rule 77H.03 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
