| (1) | If an appellant wishes to withdraw an appeal submitted in terms of rule 77H.04 the appellant must submit a notification of withdrawal— |
| (a) | electronically through— |
| (i) | eFiling, if this mode of submission is available for such notifications; or |
| (b) | by delivering the document by hand. |
| (2) | A notification in terms of subrule (1)(a)(ii) or (b) must be submitted by making use of the details specified in rule 77H.04(4). |
| (3) | A notification referred to in subrule (1) must reflect the following information: |
| (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 request 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| (c) | particulars of the appeal withdrawn; and |
| (d) | the date and signature of the appellant or the appellant’s authorised representative. |
[Rule 77H.09 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
