| (1) | An appellant that requires an extension of the period within which an appeal must be submitted, must before expiry of the timeframe referred to in rule 77H.04(2)(a) apply for extension in terms of this rule. |
| (2) | An application referred to in subrule (1) must be submitted— |
| (a) | electronically through ̶ |
| (i) | eFiling, if this mode of submission is available for submission of such applications; or |
| (b) | by delivering the document by hand. |
| (3) | An application in terms of subrule (2)(a)(ii) and (b) must— |
| (a) | if sent through e-mail, 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, be submitted to the Office referred to in paragraph (a)(i) or (ii), depending on the circumstances. |
[Rule 77H.05(3) substituted by section 6 of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (4) | An application referred to in subrule (1) must reflect the following particulars: |
| (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 application 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 to be appealed against 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; and |
| (d) | the reason why an extension is required. |
[Rule 77H.05 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
