| (1) | An appellant that requires an extension of the timeframe contemplated in rule 77H.06(3)(a), must 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 referred to in subrule (1) must— |
| (a) | be submitted in accordance with any instructions issued by SARS in the notification of outstanding requirements in terms of rule 77H.06(1); and |
| (b) | reflect the following particulars: |
| (i) | 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; |
| (ii) | 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; |
| (iii) | the reference number of the notification relating to outstanding requirements in terms of rule 77H.06(1); and |
| (iv) | the reason why an extension is required. |
[Rule 77H.07 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
