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.
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:
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.
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.
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Here you can access the Notice in relation to the addresses where documents, notices or requests are to be delivered:
Public Notice 295 (GG 38666 of 31 March 2015)
New!
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:
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Region
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Postal Address
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Physical Address
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Email
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Region 1: Taxpayers residing in Gauteng South; the Greater Johannesburg area; East Rand; West Rand and Mpumalanga
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Private Bag x15
Alberton
1450
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St Austell Street
Mackinnon Crescent
New Redruth
Alberton
1449
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Region 2: Taxpayers residing in Gauteng north (including Centurion and Pretoria), North West, and Limpopo
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PO Box 436
Pretoria
0001
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7 Protea Street
Centurion
Pretoria
0157
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Region 3: Taxpayers residing in Kwa-Zulu Natal and the Eastern Cape
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PO Box 921
Durban
4000
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201 Dr Pixley KaSeme Street
Durban
4001
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Region 4: Taxpayers residing in the Western Cape, the Free State and Northern Cape
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Private Bag x11
Bellville
7530
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Corner of Teddington &
De Lange Road
Bellville
7530
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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:
| 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
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Fax: +27 12 422 5012
Email: RegistrarTaxCourt@sars.gov.za
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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 R500 000 with effect from 1 May 2007 and is effective (refer to section 269 of the Tax Administration Act) until a new one is issued.
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Here you can access the Notice on the amount:
Notice 271 (GG 29741 of 28 March 2007)
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Here you can access the Notice in relation to the addresses where documents, notices or requests are to be delivered:
Public Notice 295 (GG 38666 of 31 March 2015)
New!
All documents, notices or requests intended for the Clerk of the Tax Board, must be delivered at these addresses: New!
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Head Office
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271 Bronkhorst Street
Khanyisa Building
Ground Floor
Nieuw Muckleneuk
Pretoria
0001
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Fax: +27 12 647 2719
Email: TaxBoard.HeadOffice@sars.gov.za
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| Limpopo, North West, and Mpumalanga |
SARS – Legal Delivery, Support & Partnership (LDS&P)
40 Landdros Maree Street
Polokwane
0699
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Fax: +27 86 575 2630
Email: TaxBoard.LimpNWandMP@sars.gov.za
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| Gauteng North |
SARS – Legal Delivery, Support & Partnership (LDS&P)
Riverwalk Office Park
Matroosberg Road
Pretoria
0001
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Fax: +27 10 208 3067
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| Gauteng South |
SARS – Legal Delivery, Support & Partnership (LDS&P)
Alberton Campus
Saint Austell Road
New Redruth
Alberton
1450
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Fax: +27 86 612 1643
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| Gauteng Central |
SARS – Legal Delivery, Support & Partnership (LDS&P)
Megawatt Park – LBC Office
Maxwell Drive
Sunninghill
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Fax: +27 86 513 1758
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| Enforcement |
SARS – Legal Delivery, Support & Partnership (LDS&P)
Megawatt Park – LBC Office
Maxwell Drive
Sunninghill
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Fax: +27 86 611 3615
Email: TaxBoard.TCEI@sars.gov.za
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| Western Cape |
SARS – Legal Delivery, Support & Partnership (LDS&P)
18th Floor Sanlam Building
Project 166
22 Hans Strydom Avenue
Cape Town
8001
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Fax: +27 10 208 1961
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| KwaZulu-Natal |
SARS – Legal Delivery, Support & Partnership (LDS&P)
7th Floor Albany House
61/62 Margaret Mncadi Avenue (previously Victoria Embankment)
Durban
4001
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Fax: +27 86 617 7595
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| Free State |
SARS – Legal Delivery, Support & Partnership (LDS&P)
Fedsure Building
49 Charlotte Maxeke Street
Bloemfontein
9301
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Fax: +27 501 3201
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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.”
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Here you can access the Notice on section 11:
Public Notice 223 (GG 37498 of 31 March 2014)
Any notice or process that is instituted under section 11-
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Contact Person
Position
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Tel / Fax / Email
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Head Office
Gauteng North
Gauteng Central
Gauteng South
LBC matters
TCEI matters
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SARS – High Court Litigation Unit, Dispute Resolution
1st Floor
Khanyisa Building
271 Bronkhorst Street
Nieuw Muckleneuk
0181
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Zweli Nyikiza
Administrative Assistant, High Court Litigation Unit |
Tel: +27 12 422 6963
Fax: +27 10 208 2092
Email: HighCourtLitigation@sars.gov.za
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