The notice specifies addresses for delivering documents, notices and requests for purposes of dispute resolution under the Tax Administration Act, 2011. It sets out different delivery routes for requests for reasons, objections, appeals, tax board appeals, tax court applications and tax court appeals. The notice replaces Government Notice No. 5114 published in Government Gazette No. 51022 dated 8 August 2024, with effect from the date of publication.
It may be relevant to taxpayers and practitioners dealing with SARS dispute resolution, tax board matters or tax court processes.
Evidence from source
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)
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Delivery of any document, notice or request made with regards to requests for reasons, objections and appeals, must be made in the following manner
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This public notice replaces, with effect from date of publication, Government Notice No. 5114 published in Government Gazette No. 51022 dated 8 August 2024.
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