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

Notices

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) read together with Rule 2(1)(c)(iii) of the Rules promulgated in terms of Section 103 of the Act

2. Dispute process

 

Delivery of any document, notice or request made with regards to requests for reasons, objections and appeals, must be made in the following manner:

 

2.1 To the taxpayer’s electronic filing page through www.sarsefiling.co.za; or

 

2.2 In the event that the request for reasons, objection or appeal relates to—
2.2.1 estate duty,
2.2.2 donations tax,
2.2.3 imported services supplied to non-vendors,
2.2.4 rejection of a VAT registration application, or
2.2.5 paragraph 13(1) of the First Schedule to the Income Tax Act,

delivery of the relevant document being a letter for a request for reasons, ADR1 form for an objection and ADR2 form for an appeal, must be sent to [email protected].

 

2.3 If www.sarsefiling.co.za or [email protected] is unavailable, the delivery of any document, notice or request can be arranged at a SARS branch office after making an appointment through www.sars.gov.za/contact-us/make-an-appointment.