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)

7. Exclusions
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This notice does not apply to the delivery of any notice or court proceeding made in respect of—

 

7.1 customs and excise legislation as defined in section 1 of the Act. Any notice of the intention to institute legal proceedings in terms of customs and excise legislation should be given in strict compliance with the provisions of section 96 read with rule 96 to the Customs and Excise Act, 1964 (Act No. 91 of 1964).

 

7.2any cause of action against SARS that does not arise from the administration of any tax Act.