Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesNotice 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)3. Tax board appeals |
After delivery of a notice of appeal, delivery of any document, notice or request relating to that appeal, must be made in the following manner:
| 3.1 | Electronically to the address listed for the applicable area closest to the residence or place of business of the taxpayer, alternatively to the clerk of the tax board at the physical address listed for the applicable area namely: |
Applicable Area: |
Electronic Address: |
Physical Address: |
KwaZulu-Natal:
Durban Umhlanga Pinetown Newcastle Pietermaritzburg Port Shepstone Richards Bay |
The clerk of the tax board at:
61/62 Margaret Mncadi Avenue Durban |
|
Free State & Northern Cape:
Bloemfontein Bethlehem Kroonstad Welkom Kimberley Upington |
The clerk of the tax board at:
SARS Building 88 Zastron Street Bloemfontein |
|
Eastern Cape:
East London Gqeberha Mthatha Uitenhage |
The clerk of the tax board at:
SARS Main Revenue Building Corner Govan Mbeki Avenue and John Kani Road St Mary's Terrace Gqeberha |
|
Western Cape:
Beaufort West Bellville Cape Town Mitchells Plain Paarl Worcester George |
The clerk of the tax board at:
SARS Sanlam P166 Building 22 Hans Strydom Avenue Cape Town |
|
Gauteng South:
Springs Vereeniging Germiston Alberton Benoni Boksburg Standerton Brakpan Nigel Randfontein Krugersdorp |
The clerk of the tax board at:
SARS Alberton Campus 28 St Austell Street McKinnon Crescent New Redruth Alberton |
|
Gauteng North:
Pretoria |
The clerk of the tax board at:
SARS 7 Protea Street Doringkloof Centurion Pretoria |
|
Gauteng South - (JHB)
Johannesburg Roodepoort |
The clerk of the tax board at:
SARS 25 Hill Street Ferndale Randburg |
|
Mpumalanga:
Mbombela Witbank |
The clerk of the tax board at:
SARS Old Game Building 31 Sitrus Crescent Mbombela |
|
Limpopo:
Sibasa Lebowakgomo Giyani Polokwane |
The clerk of the tax board at:
SARS 40 Landdros Maree Street Old Government Building Polokwane |
|
Northwest:
Klerksdorp Rustenburg Mabatho |
The clerk of the tax board at:
SARS 39 Heysek Avenue Rustenburg |
| 3.2 | Notwithstanding the provisions of paragraph 3.1, if the taxpayer is a taxpayer registered with the SARS Large Business and International unit or the High Net-Worth Individuals unit, the document, notice or request must be made electronically, to the applicable addresses below, alternatively to the physical address listed: |
Electronic Address: |
Physical Address: |
The clerk of the tax board at:
Woodmead North Office Park 54 Maxwell Drive Johannesburg |
|
The clerk of the tax board at:
Woodmead North Office Park 54 Maxwell Drive Johannesburg |