On 25 November the South African Revenue Service (SARS) published its “External Excise Policy - Special or Extra Attendance.”
SUMMARY OF MAIN POINTS
(a) This policy applies to clients that are required to apply to Excise where special or extra attendance is required in the supervision of: (i) Destruction of goods; and (ii) Unpack and repack of goods at the request of the client.
(b) Also included in this policy are the charges levied for: (i) An EO required to certify or photocopy a document(s); and (ii) Special or extra attendance.
The amendments relate to:
The insertion in 1. SUMMARY OF MAIN POINTS (a)(i) and (ii) the inclusion of: destruction of goods, and unpack and repack of goods at the request of the client.
The insertion in 2.5 Transport (a) The SARS will provide the EOs with transport to the place where services are to be rendered. (b) No SARS employee may accept any gift, hospitality or other inducement that may influence their official duties.
The insertion in 2.7 Payment for special or extra attendance.
2.7.1 Security
e) Refund of charges paid in excess:
i) Clients need to ensure that they have authenticated the banking details as, where a refund is due, it will only be paid if the banking details have been authenticated and updated with the SARS.
ii) The following options will be available to the client:
A) Refund payment to be issued directly;
B) Use of the credit against another open item on the client’s account; or
C) Use the refund against the client’s deferment limit.
iii) Refer to EA-01-M01 – Excise eAccount on eFiling – External User Manual.
2.10 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.
3.2 Cross References
GEN-PAYM-01-G01 SARS Payment Rules – External Guide
SE-APL-02 Internal Administrative Appeal – External Policy
3.3 Quality Records
- SE-GEN-08-A01 Completion of the DA 73 – External Annex
5 DOCUMENT MANAGEMENT
Policy Owner:
- Head: Business Design and Engineering
- Detail of change from previous revision
- Paragraph 1(a) has been amended to indicate the various types of supervision;
- Paragraph 2.5 has been amended;
- Paragraph 2.7.1(e) has been added;
- Provision has been made for the Promotion of Administrative Justice Act under
- paragraph 2.10;
- ‘Cross References’ and ‘Quality Records’ under paragraphs 3.2 and 3.3 have
- been updated, respectively;
- Policy owner changed; and
- Document Q-code changed from SE-FS-15 to SE-GEN-08.
Story by: Riaan de Lange