Tax Administration Act, 2011 (Act No. 28 of 2011)

Notices

Notice of Addresses at which a document, notice or request is to be delivered or made for purposes of Rule 2(1)(c)(ii) and Rule 3(1) read together with Rule 2(1)(c)(iii) of the Rules promulgated in terms of Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

2. Dispute process
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Delivery of any document, notice or request made with regards to requests for reasons, objections and appeals, must be made in the following manner:

 

2.1 To the taxpayer’s electronic filing page through www.sarsefiling.co.za; or

 

2.2 Where—
2.2.1 the taxpayer is a trust; or
2.2.2 the dispute relates to estate duty, donations tax or paragraph 13(1) of the First Schedule to the Income Tax Act,

delivery of the relevant document (including the ADR1 (Notice of Objection) and / or ADR2 (Notice of Appeal)), notice or request or must be made to [email protected].

 

2.3 If www.sarsefiling.co.za or [email protected] is unavailable, the delivery of any document, notice or request can be arranged at a SARS branch office after making an appointment through www.sars.gov.za/contact-us/make-an-appointment.