Legal action against Sars requires forewarning

ALAN PEAT
THERE’S A warning from trade and customs consultants Deloitte that the SA Revenue Service (Sars) inserted rules for Section 96 of the Customs and Excise Act on June 2. “Section 96 requires a notice to be delivered to Sars informing them of any intended legal action,” FTW was told, “and that no legal action may be taken before the expiry of 30-days from such notice.” The tax and customs authorities have also inserted form DA96 – which must be completed when such notice is delivered to them.