77H.04
| (1) | An appeal against a decision must within the timeframe referred to in subrule (2) be submitted— |
| (a) | electronically through— |
| (i) | eFiling, if this mode of submission is available for submission of an appeal; or |
| (b) | by delivering the document by hand. |
(2)
| (a) | An appeal referred to in subrule (1) must be submitted within 30 days from the date when the appellant received as contemplated in rule 77H.01A(3)— |
| (ii) | the reasons for the decision, if reasons were requested for the decision in terms of rule 77H.02. |
[Rule 77H.04(2)(a) substituted by section 5 of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (b) | A timeframe referred to in paragraph (a) may on application in terms of rule 77H.05 be extended by the Commissioner by no more than 20 days. |
| (3) | An appeal submitted in terms of subrule (1)(a)(ii) or (b), must— |
| (a) | be on Form DA 51; and |
| (b) | be submitted by making use of the details specified in subrule (4). |
| (4) | Details for submission of an appeal in terms of subrule (1)(a)(ii) and (b) are the following: |
| (a) | If sent through e-mail, the appeal must be directed to the e-mail address indicated on the SARS website for the Office— |
| (i) | that communicated the decision to the appellant; or |
| (ii) | indicated on form SAD 500 as the “office of destination or departure”, in the case of an appeal relating to the declaration process; or |
| (b) | if delivered by hand, the appeal must be submitted to the Office referred to in paragraph (a)(i) or (ii), depending on the circumstances. |
| (5) | An appeal referred to in subrule (1) must reflect— |
| (a) | the name and customs and excise client number or SARS taxpayer reference number of the appellant or, if the appellant does not have such a client number or SARS taxpayer reference number, the information specified in rule 77H.02(2)(a)(i) or (ii), with the necessary changes; |
| (b) | if the appeal is submitted by a clearing agent, registered agent or other duly authorised representative on behalf of the appellant, the information specified in rule 77H.02(2)(b)(i) or (ii), with the necessary changes; |
| (c) | particulars of the decision appealed against in sufficient detail to enable SARS to identify the decision, including any case reference number indicated in the written communication informing the applicant of the decision; |
| (d) | the grounds upon which the appeal is based; |
| (e) | any new information which may impact the decision on appeal which was not available at the time when the decision was taken; |
| (f) | the physical or electronic address to which the decision on appeal and any documents or communications relating thereto must be sent; |
| (g) | the date and signature of the appellant or the appellant’s authorised representative; and |
| (h) | any other information that may be required for purposes of the appeal. |
| (6) | An appeal referred to in subrule (1) must be supported by the following documents: |
| (a) | If the appellant is a juristic entity— |
| (i) | a certified copy of the document authorising the person who submitted the appeal on behalf of the entity, to act on behalf of the entity; and |
| (ii) | a certified copy of the identification document or passport of an authorised person referred to in subparagraph (i); |
| (b) | a certified copy of the document authorising a person contemplated in subrule (5)(b) to act as the representative of the appellant; |
| (c) | any documentary evidence substantiating— |
| (i) | the grounds for appeal on which the appellant relies; and |
| (ii) | any new information referred to in subrule (5)(e); and |
| (d) | any other documents as may be required for purposes of considering the appeal. |
(7)
| (a) | An appellant is entitled to a written acknowledgement of receipt from SARS indicating the date of receipt of the appeal, subject to paragraph (b). |
| (b) | Paragraph (a) does not apply if the appellant, in the case of appeals submitted otherwise than through eFiling, did not comply with subrule (5)(f). |
[Rule 77H.04 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
