On 2 July the South African Revenue Service (Sars) announced the insertion of paragraph 2.5 in the “Environmental Levy on Electricity Generated in South Africa - External Policy”, to make provision for the Promotion of Administrative Justice Act under paragraph 2.5.
Paragraph 2.5 reads:
“2.5 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 notice 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 Excise Officers 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 Act 3.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:
Story by: Riaan de Lange