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

Notices

Notice of Address at which a Document, Notice or Request is to be delivered or made for purposes of Rule 2(c)(ii) and Rule 3(1) read together with Rule 2(c)(iii) of the Rules promulgated in Terms of Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

B. Delivery to the South African Revenue Service under Rule 2(1)(c)(ii)

 

Where a document or notice is required to be delivered or a request is required to be made to the South African Revenue Service under the Rules and no specific address is specified under the Rules for this purpose, the document or notice must be delivered or the request must be made to any of the following addresses:

 

 

1. Any document, notice or request (excluding a notice of objection under Rule 7, notice of appeal under Rule 10, any document where a SARS electronic filing service is available for delivery, any document relating to the dispute process after delivery of a notice of appeal under Rule 10 and any document or application in terms of Part F of the Rules):

 

1.1 Electronic addresses:

 

Region

Email

Fax number

North South Africa:

Gauteng North (includes Tshwane and Centurion), North West,  Mpumalanga and Limpopo

[email protected]

(+27) 12 670 6880

Central South Africa:

(including Midrand, the Greater Johannesburg area, Kempton Park, Boksburg, Vereeniging and Springs), Free State and Northern Cape

[email protected]

(+27) 10 208 5005

Eastern South Africa:

Taxpayers residing in KZN and the northern parts of the Eastern Cape (up to and including East London)

[email protected]

(+27) 31 328 6018

Southern South Africa:

Taxpayers residing in the Eastern Cape south of East London and in the Western Cape

[email protected]

(+27) 21 413 8905

 

1.2 Postal and Physical Addresses:

 

Office

Postal Address

Physical address

Alberton

Private Bag X15

Alberton

1450

St Austell Street

Mackinnon Crescent

New Redruth

Alberton

1449

Bellville

Private Bag X11

Bellville

7530

Corner of Teddington & De Lange Road

Bellville

7530

Doringkloof

P O Box 436

Pretoria

0001

7 Protea Street

Centurion

Pretoria

0157

Durban

P O Box 921

Durban

4000

201 Dr Pixley KaSeme Street

Durban

4001

 

1.3 Handing it to SARS at any SARS branch office.

 

2. Delivery of a notice of objection under Rule 7

 

2.1 In the case of personal and corporate income tax, delivery must be made—
2.1.1 by means of the taxpayer's electronic filing page, if applicable;
2.1.2 by post to any of the addresses mentioned in paragraph 1.2, above; or
2.1.3 by handing it to SARS at any SARS branch office.
2.2 In the case of value-added tax, employees tax (PAYE) or any other tax delivery must be made—
2.2.1 to any of the addresses mentioned in paragraph 1.1 or 1.2, above; or
2.2.2 by handing it to SARS at any SARS branch office.

 

3. Delivery of a notice of appeal under Rule 10

 

A notice of appeal under rule 10 must be delivered—

3.1 by means of the taxpayer's electronic filing page, if applicable;
3.2 to any of the addresses mentioned in paragraph 1.1 or 1.2, above; or
3.3 by handing it to SARS at any SARS branch office.

 

4. Delivery of any document, notice or making a request relating to the dispute process after delivery of a notice of appeal or an application in terms of Part F of the Rules

 

Any document, notice or request relating to the dispute process after delivery of a notice of appeal or an application in terms of Part F of the Rules, must be delivered or made to any of the following addresses:

 

4.1. Physical address:

Tax Court Litigation

Khanyisa Building, 1st Floor

271 Bronkhorst Street

Nieuw Muckleneuk

0181

 

4.2 Electronic address:

(Email) [email protected]

(Fax) (+27) 12 422 5012

 

5. Registrar of the tax court [Rule 3(1) read with rule 2(1)(c)(iii)]

 

Any document or notice required to be delivered or any request required to be made to the registrar of the tax court under the Rules must be delivered or made to any of the following addresses:

 

5.1        Physical address:

Registrar of the tax court

Khanyisa Building, 1st Floor

271 Bronkhorst Street

Nieuw Muckleneuk

0181

 

5.2        Electronic address:

(Fax) (+27) 12 422 5012

(Email) [email protected]