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

Notices

Notice of Address of Service specified by the Commissioner in terms of Section 11(5) of the Tax Administration Act, 2011 (Act No. 28 of 2011) with regard to any Notice or Process by which Legal Proceedings are instituted

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The notice or any process, by which legal proceedings are instituted in terms of the Tax Administration Act, 2011 (“TAA”), must be served as follows:

 

1. SERVICE OF NOTICES OF INTENTION TO INSTITUTE LEGAL PROCEEDINGS OR SUBSEQUENT LEGAL PROCESS OTHER THAN LIQUIDATIONS OR SEQUESTRATIONS

 

All notices of the intention to institute legal proceedings in terms of section 11(4) of the TAA and any process subsequently instituted, other than liquidations and sequestrations, must be served on the South African Revenue Service (SARS) in the following manner:

 

1.1 Electronically to the following address:

 

Email: [email protected], alternatively

 

1.2 Physically to the following address:

 

SARS: Centralised Litigation

Khanyisa Building

271 Bronkhorst Street

Nieuw Muckleneuk

PRETORIA

 

2. SERVICE OF NOTICE OR PROCESS IN RELATION TO LIQUIDATIONS OR SEQUESTRATIONS

 

Service of notices and applications in relation to liquidations or sequestrations, will also be accepted by SARS in the following manner:

 

2.1 Electronically to the following address:

 

Email: [email protected], alternatively

 

2.2 Physically to the following address:

 

SARS: Debt Management

Khanyisa Building

271 Bronkhorst Street

Nieuw Muckleneuk

PRETORIA

 

3. Exclusions

 

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

 

3.1 customs and excise legislation as defined in section 1 of the TAA. Any notice of the intention to institute legal proceedings in terms of the 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).

 

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