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.
As a means 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 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.
Therefore, any notice or process by which legal proceedings are instituted in terms of Act 1964, must be as follows: Duly completed and signed by the litigant: Form DA 96 (Notice in terms of section 96(1)(a) of the Customs and Excise Act, 1964). Any of these methods of delivery: (i) Fax; (ii) Email; (iii) Registered Post; and (iv) Hand delivery. Note: If delivered per fax or email, the original signed document must be handed in or sent by registered post within 10 days after it was faxed or emailed. Mrs L Odendaal, The Manager: Litigation (Customs), Legal & Policy Division. Physical Address: First Floor, Khanyisa Building, 271 Bronkhorst Street, Nieuw Muckleneuk, Pretoria, 0001. Postal Address: Private Bag X923, Pretoria, 0001.Tel (+27) 12 422 5113, Fax (+27) 86 615 6471, Email LOdendaal@sars.gov.za
