On 27 July the South African Revenue Service (SARS) informed of the update of the Aviation Kerosene External Policy to make provision for the Promotion of Administrative Justice Act (PAJA).
According to the “SUMMARY OF MAIN POINTS”, ( a) The policy applies to entities that acquire, sell, dispose of in any manner, is in possession of, or have under their control any Aviation Kerosene (AK). (b) The policy does not cover the Registration requirements dealt with in document SE-LR-02.
The insertion of the PAJA, in Section 2.3 reads:
2.3 Promotion of Administrative Justice Act
a) The Promotion of Administrative Justice Act (PAJA) No. 3 of 2000 gives effect to everyone’s right to
administrative action that is lawful, reasonable and procedurally fair. Any person whose rights have
been adversely affected by administrative action has the right to be given written reasons, as
contemplated in Section 33 of the Constitution of the Republic of South Africa, 1996. PAJA:
i) Provides for the review of administrative action by a court or where appropriate, an independent
and impartial tribunal;
ii) Imposes a duty on the State to give effect to those rights;
iii) Promotes an efficient administration as well as good governance; and
iv) Creates a culture of accountability, openness and transparency in the Public Administration or in
the exercise of a public power or the performance of a public function, by giving effect to the
right to just administrative action.
b) Administrative action, which significantly and unfavourably affects the rights or valid expectations of
any person, must be procedurally fair. A fair administration procedure depends on the circumstances
of each case.
c) A person must be given:
i) Written reasons of the nature and purpose of the proposed administrative action;
ii) A reasonable opportunity to make representations;
iii) A clear statement of the administrative action; and
iv) Adequate notice of any right of review or internal appeal, where applicable.
d) Before administrative action can be taken by Excise, the client must be allowed the opportunity to:
i) Obtain assistance and, in serious or complex cases, legal representation;
ii) Present and dispute information and arguments; and
iii) Appear in person.
e) Just administrative action requires the Excise Officer to consider all the facts presented and obtained
in addition to affording the client the opportunity to be heard, prior to instituting any administrative
action.
f) Clients whose rights have been significantly and unfavourably affected by administrative action and
who have not been given reasons for the action may, after the date on which the client became aware
of the action, request Excise to furnish written reasons for the action.
g) Excise must, after receiving the request, give the client adequate reasons in writing for an
administrative action. It must, subject to subsection (4) of the Promotion of Administrative Justice Act3. of 2000 and in the absence of proof to the contrary, be presumed in any proceedings for judicial
review that the administrative action was taken without good reason.
The External Policy is accessible at:
The SARS website is accessible at:
Story by: Riaan de Lange