There are two different Acts in terms of which the institution of legal proceedings against the Commissioner for SARS is governed and although they have a similar purpose, the requirements are not identical.
The processes in terms of the Customs and Excise Act, 1964 and the Tax Administration Act, 2011, are set out, including the relevant contact details for the different regions for the submission of documents or notices or appeals, whether to the Tax Court or Tax Board or SARS.
An overview of the SARS dispute resolution process and the functioning of the different courts can be accessed on the navigation pane above. Contact details for the submission of documents for the Tax Court Registrar have been added.
Judgments have been categorised according to the four different court categories in South Africa, each of which can be accessed through the navigation pane above.
The enhancement of this part of the website is an ongoing project and more judgments will be made available in due course. If there is any particular judgment not available, you are welcome to contact us via the Legal Counsel dedicated mailbox at [email protected] for assistance.