Institution of Legal Proceedings On 31 March 2015 the South African Revenue Service (Sars) announced that there were now separate addresses for the institution of legal proceedings and delivery of documents, notices or requests to itself, the Tax Board or Tax Court or High Court, depending on the specific rule. By way of clarification, 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. In terms of the Customs and Excise Act, 1964, (Act 1964), Section 96 prescribes the process by which any legal proceedings against the state, the minister, the Commissioner for Sars 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 the rule. According to Sars, 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. Regarding the completion of the DA96 form, which serves to deliver a notice of intended legal proceedings as contemplated in Section 96(1)(a) of Act, 1964 (a). This form must be signed by the person instituting the legal proceedings (the litigant). (b) The cause of action must be clearly set out in the appropriate space provided. (c) This form must be delivered in duplicate and in the manner as prescribed in Rule 96.02 to the Act. (d) Where the space provided is insufficient, applicants must make use of an extension page and attach it, as well as any other correspondence and documents that may be applicable, to the form. (e) Any additional documents attached to the form must be sequentially numbered and the total number of such documents must be reflected in the relevant space provided on the form. Seychelles – 161st WTO member On 24 March 2015, the National Assembly of the Republic of Seychelles ratified the World Trade Organisation (WTO) Protocol of Accession of the Republic of Seychelles. On 25 March, President James Michel signed the Instrument of Acceptance of the Accession Protocol, confirming its membership terms. According to WTO rules, Seychelles will become a fully fledged member on 26 April 2015. Seychelles is the 33rd government to accede to the rules-based multilateral trading system through Article XII negotiations since the WTO was established in 1995. Duty Calls Watch List Comment on the Special Economic Zones (SEZ) Regulations is due by 30 April 2015. Comment on the Sunset Review on fresh or chilled garlic originating in or imported from the People’s Republic of China is due by 27 April 2015. The postponed 4th workshop on the draft rules for Chapters 32 to 41 of the Customs Control Act, 2014 is scheduled for 23 April 2015.
