Notification of Address Changes for Document Delivery and Requests: South African Revenue Service – 8 August 2024

The South African Revenue Service (SARS) has announced new procedures for the delivery of documents, notices, and requests relevant to tax disputes, appeals, and related processes. These updates, as specified in Government Gazette Notice No. 5114, replace the previous notice issued on 10 March 2023.

Details of the Notice:

The updated notice, issued by Edward Christian Kieswetter, Commissioner for SARS, outlines the addresses and methods for submitting documents and requests in accordance with Rule 2(1)(c)(ii), Rule 3(1), and Rule 2(1)(c)(iii) of the rules promulgated under Section 103 of the Tax Administration Act, 2011.

Key Changes:

1. General Delivery Instructions:

   • Documents, notices, and requests related to dispute processes must be delivered electronically via www.sarsefiling.co.za.

   • For specific cases such as estate duty, donations tax, and VAT registration rejections, relevant documents should be sent to contactus@sars.gov.za.

2. Alternative Delivery Methods: If online platforms are unavailable, documents can be submitted in person at a SARS branch office, following an appointment request.

3. Tax Board Appeals: Appeals and related submissions should be sent electronically to the email addresses specified for each region. Physical addresses are also provided for in-person submissions.

4. Large Business and High Net-Worth Individuals: Submissions from these taxpayers should be directed to the specific SARS email addresses for large business and high net-worth units.

5. Notices and Applications to the Tax Court: Applications under Rule 52 or Rule 56 must be sent electronically to PartF.TaxCourt.Applications@sars.gov.za and to the Tax Court Registrar at RegistrarTaxCourt@sars.gov.za. Physical delivery should be made to the SARS Khanyisa Building in Pretoria.

6. Tax Court Appeals: Documents related to tax court appeals should be sent electronically to taxcourtlitigation@sars.gov.za or RegistrarTaxCourt@sars.gov.za, or delivered to the SARS Khanyisa Building.

7. Registrar of the Tax Court: All communications with the Registrar should be made electronically to RegistrarTaxCourt@sars.gov.za or at the physical address provided.

Exclusions:

The new procedures do not apply to:

• Notices or court proceedings under customs and excise legislation.

• Actions against SARS not arising from tax administration.

These updates are crucial for ensuring that all documents and requests are submitted correctly and promptly. For further information or if there are any issues with the new process, please refer to the official SARS website or contact SARS directly. The Government Gazette is available online at www.gpwonline.co.za for further details and updates.