| (1) | An internal appeal committee established in terms of rule 77H.11 must— |
| (a) | keep a register of all appeals referred to such committee in which the relevant particulars of each appeal is recorded; |
| (b) | ensure that the appellant is notified of an incomplete appeal in accordance with rule 77H.06, if applicable; |
| (c) | consider any appeal referred to it; |
| (d) | make a decision on the appeal within the timeframe contemplated in rule 77H.08 and ensure that the appellant is notified in writing of the outcome; |
| (e) | keep record of all proceedings and decisions of the committee; and |
| (f) | ensure, in the case where a decision necessitates changes to SARS operational procedures, that the matter is brought to the attention of the appropriate line function head within SARS for appropriate action. |
| (2) | Terms of reference referred to in rule 77H.14 may set out powers or duties in addition to those referred to in subrule (1) in relation to the operation of an appeal committee. |
[Rule 77H.12(2) inserted by section 12(b) of Notice No. R. 4110, GG49759, dated 24 November 2023 - paragraphs have been renumbered (section 12(a))]
[Rule 77H.13 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
