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What is it?
The institution of legal proceedings is a process whereby a taxpayer delivers court papers to SARS requiring the Commissioner for SARS to appear and defend a matter in the High Court. Prior notice to SARS before the institution of the proceedings is required, unless the court otherwise directs, for example on the basis of urgency.
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, their requirements are not identical.
Why is it necessary?
Experience has shown that most parties to a dispute would generally prefer resolution over litigation and it is, therefore, necessary to have these measures in place for the following reasons:
- To avoid unnecessary and costly litigation.
- If SARS receives prior notice of an intended court application, it will ensure that the matter is brought to the attention of an appropriate senior official.
- The senior official can then use the prior notice period productively to investigate or review the merits of the intended application and, if appropriate, resolve the dispute before formal court proceedings.
- The compulsory prior notice is mitigated by the ability of a court on application by the intended applicant to waive formal compliance in urgent cases, but the applicant bears the burden of proving urgency.
- The prior notice requirement will ensure that resolution is sought timeously, which would lessen the burden on the court system.
How does it work under the Customs and Excise Act, 1964?
Section 96 prescribes the process by which any legal proceedings against the State, the Minister, the Commissioner or an officer are instituted. This may not be instituted before one month after the delivery of a notice informing the Commissioner of the intended legal proceedings in the specific format and manner as prescribed by rule.
- Here you can access the Act: Customs and Excise Act, 1964
- Here you can access the Rules: Customs & Excise Rules, 1995
The rules for section 96 indicate that a notice in terms of section 96 must be delivered (refer to the definition in rule 96.01) in a particular manner.
Therefore, any notice or process by which legal proceedings are instituted in terms of the Customs and Excise Act, 1964, must be as follows:
| What? | How? | Where? | ||
|---|---|---|---|---|
Duly completed and signed by the litigant:
| Any of these methods of delivery –
| Mrs L Odendaal The Manager: Litigation (Customs) Physical Address:
Tel: +27 12 422 5113 |
How does it work under the Tax Administration Act, 2011?
There are different places where documents, notices, applications or requests are to be filed, depending on the authority in the Act and prescribed procedures in the rules thereto.
- Here you can access the Act: Tax Administration Act, 2011
Tax Court or Tax Board or High Court?
The rules issued under section 103 (ADR rules) provide for taxpayers to, after the ADR process has been finalized, make an application to either the Tax Board or the Tax Court as well, depending on the amount involved.
- Here you can access the ADR rules [Part C of the DR Rules]: Public Notice 3146 (GG 48188 of 10 March 2023)
- Here you can access the Notice in relation to the addresses where documents, notices or requests are to be delivered: Public Notice 3135 (GG 48187 of 10 March 2023)
The different addresses at which documents, notices or requests must be delivered in the different circumstances, are listed below:
a. Delivery to SARS under Rule 2(1)(c)(ii)
Where a document, notice or request is required to be delivered and no specific address is listed under the Rules, the addresses listed in this paragraph must be used.
It can also be handed in to SARS at any SARS branch office.
Contact details per region:
| Region | Postal Address | Physical Address | |
|---|---|---|---|
Region 1: Taxpayers residing in Gauteng South; the Greater Johannesburg area; East Rand; West Rand and Mpumalanga | Private Bag x15 Alberton 1450 | St Austell Street Mackinnon Crescent New Redruth Alberton 1449 | Taxpayers: [email protected] Registered Tax Practitioners: [email protected] |
Region 2: Taxpayers residing in Gauteng north (including Centurion and Pretoria), North West, and Limpopo | PO Box 436 Pretoria 0001 | 7 Protea Street
| Taxpayers: [email protected] Registered Tax Practitioners: [email protected] |
| Region 3: Taxpayers residing in Kwa-Zulu Natal and the Eastern Cape | PO Box 921 Durban 4000 | 201 Dr Pixley KaSeme Street Durban 4001 | Taxpayers: [email protected] Registered Tax Practitioners: [email protected] |
| Region 4: Taxpayers residing in the Western Cape, the Free State and Northern Cape | Private Bag x11 Bellville 7530 | Corner of Teddington & De Lange Road Bellville 7530 | Taxpayers: [email protected] Registered Tax Practitioners: [email protected] |
b. Registrar of the Tax Court in terms of Rule 3(1) read with Rule 2(1)(c)(iii)
The Tax Court hears tax appeals involving tax in dispute under the ADR rules of section 103. Appeals are lodged after the taxpayer has already gone through the ADR process, but still wants to pursue the matter further.
All documents, notices or requests intended for the Registrar of the Tax Court, must be delivered at this address:
| Name of Section | Physical Address for Service | Contact Details |
|---|---|---|
Office of the Registrar: Tax Court | Chief Registrar: Tax Court Office of the Registrar: Tax Court First Floor Khanyisa Building 271 Bronkhorst Street Nieuw Muckleneuk 0181 | Fax: +27 12 422 5012 Email: [email protected]a |
c. Clerk of the Tax Board
The Tax Board hears tax appeals involving tax in dispute that does not exceed the amount determined by the Minister under section 109(1)(a). This amount has been increased to R1 000 000 for any notice of appeal noted on or after 1 January 2016.
- Here you can access the Notice on the amount: Public Notice 1196 (GG 39490 of 22 December 2015)
- Here you can access the ADR rules [Part C of the DR Rules]: Public Notice 3146 (GG 48188 of 10 March 2023)
- Here you can access the Notice in relation to the addresses where documents, notices or requests are to be delivered or made for purposes of rule 2(1)(c)(ii) and rule 3(1) read together with rule 2(c)(iii) of the rules promulgated in terms of section 103: Public Notice 3135 (GG 48187 of 10 March 2023)
All documents, notices or requests intended for the Clerk of the Tax Board, must be delivered at these addresses:
| SARS Region | Physical Address | Electronic Addresses |
|---|---|---|
| Head Office | 271 Bronkhorst Street Khanyisa Building Ground Floor Nieuw Muckleneuk Pretoria 0001 | Fax: +27 12 647 2719 Email: [email protected] |
| Limpopo, North West, and Mpumalanga | SARS – Legal Delivery, Support & Partnership (LDS&P) 40 Landdros Maree Street Polokwane 0699 | Fax: +27 86 575 2630 Email: [email protected] |
| Gauteng North | SARS – Legal Delivery, Support & Partnership (LDS&P) Riverwalk Office Park Matroosberg Road Pretoria 0001 | Fax: +27 10 208 3067 Email: [email protected] |
| Gauteng South | SARS – Legal Delivery, Support & Partnership (LDS&P) Alberton Campus Saint Austell Road New Redruth Alberton 1450 | Fax: +27 86 612 1643 Email: [email protected] |
| Gauteng Central | SARS – Legal Delivery, Support & Partnership (LDS&P) Megawatt Park – LBC Office Maxwell Drive Sunninghill | Fax: +27 86 513 1758 Email: [email protected] |
| Enforcement | SARS – Legal Delivery, Support & Partnership (LDS&P) Megawatt Park – LBC Office Maxwell Drive Sunninghill | Fax: +27 86 611 3615 Email: [email protected] |
| Western Cape | SARS – Legal Delivery, Support & Partnership (LDS&P) 18th Floor Sanlam Building Project 166 22 Hans Strydom Avenue Cape Town 8001 | Fax: +27 10 208 1961 Email: [email protected] |
| KwaZulu-Natal | SARS – Legal Delivery, Support & Partnership (LDS&P) 7th Floor Albany House 61/62 Margaret Mncadi Avenue (previously Victoria Embankment) Durban 4001 | Fax: +27 86 617 7595 Email: [email protected] |
| Free State | SARS – Legal Delivery, Support & Partnership (LDS&P) Fedsure Building 49 Charlotte Maxeke Street Bloemfontein 9301 | Fax: +27 501 3201 Email: [email protected] |
| Eastern Cape | SARS – Legal Delivery, Support & Partnership (LDS&P) Revenue Building Corner St Mary’s Terrace and Whyte’s Road Central Port Elizabeth 6001 | Fax: +27 10 208 3053 Email: [email protected] |
d. High Court (Section 11)
Section 11 of the Tax Administration Act provides that –
“unless the court otherwise directs, no legal proceedings may be instituted in the High Court against the Commissioner unless the applicant has given the Commissioner written notice of at least one week of the applicant’s intention to institute the legal proceedings. The notice or any process by which the legal proceedings referred to in subsection (4) are instituted, must be served at the address specified by the Commissioner by public notice”.
- Here you can access the Notice on section 11, of address of service specified by the Commissioner in terms of section 11(5), with regard to any notice or process by which legal proceedings are instituted: Public Notice 3136 (GG 48187 of 10 March 2023)
Any notice or process that is instituted under section 11 –
- must be served electronically via email to [email protected] or via facsimile to (+27) 10 208 2092; or
- may also be served at the physical or electronic address in the applicable regions at the offices of the Clerk of the Tax Board indicated above. It will be routed from there to the High Court Litigation Unit
- must be served electronically via email to [email protected] or via facsimile to (+27) 10 208 2092; or
| SARS Region | Physical Address for service | Contact Person Position | Tel / Fax / Email |
|---|---|---|---|
Head Office Gauteng North Gauteng Central Gauteng South LBC matters TCEI matters | SARS – High Court Litigation Unit, Dispute Resolution 1st Floor | Zweli Nyikiza Administrative Assistant, High Court Litigation Unit | Tel: +27 12 422 6963 Fax: +27 10 208 2092 Email: [email protected] |
