Page 573 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution SCHEDULE
A. General
In this notice, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in section 1 of the Tax Administration Act, 2011, or the dispute resolution rules promulgated under section 103 of that Act (the ‘Rules’ or ‘Rule’), has the meaning so assigned.
B. Delivery to the South African Revenue Service under Rule 2(1)(c)(ii)
Where a document or notice is required to be delivered or a request is required to be made to the South African Revenue
Service under the Rules and no speci c address is speci ed under the Rules for this purpose, the document or notice must be delivered or the request must be made to any of the following addresses:
1. Any document, notice or request (excluding a notice of objection under Rule 7, notice of appeal under Rule 10, any document where a SARS electronic ling service is available for delivery, any document relating to the dispute process after delivery to a notice of appeal under Rule 10 and any document or application in terms of Part F of the Rules):
1.1 Electronic addresses
Region
Email
Fax number
North South Africa:
Gauteng North (includes Tshwane and Centurion), North West, Mpumalanga and Limpopo
Contact.north@sars.gov.za
(+27) 12 670 6880
Central South Africa:
(including Midrand, the Greater Johannesburg area, Kempton Park, Boksburg, Vereeniging and Springs), Free State and Northern Cape
Contact.central@sars.gov.za
(+27) 10 208 5005
Eastern South Africa:
Taxpayers residing in KZN and the northern parts of the Eastern Cape (up to and including East London)
Contact.east@sars.gov.za
(+27) 31 328 6081
Southern South Africa:
Taxpayers residing in the Eastern Cape south of East London and in the Western Cape.
Contact.south@sars.gov.za
(+27) 21 413 8905
1.2 Postal and Physical Addresses
Of ce
Postal Address
Physical Address
Alberton
Private Bag X15 Alberton
1450
St Austell Street Mackinnon Crescent New Redruth Alberton
1449
Bellville
Private Bag X11 Bellville
7530
Corner of Teddington and De Lange Road
Bellville
7530
Doringkloof
PO Box 436 Pretoria 0001
7 Protea Street Centurion Pretoria
0157
Durban
PO Box 921 Durban 4000
201 Dr Pixley KaSeme Street Durban
4001
1.3 Handing it to SARS at any SARS branch of ce
2. Delivery of a notice of objection under Rule 7
2.1 In the case of personal and corporate income tax, delivery must be made– 2.1.1 by means of the taxpayer’s electronic ling page, if applicable;
2.1.2 by post to any of the addresses mentioned in paragraph 1.2, above; or 2.1.3 by handing it to SARS at any SARS branch of ce.
2.2 In the case of value-added tax, employees tax (PAYE) or any other tax delivery must be made– 2.2.1 to any of the addresses mentioned in paragraph 1.1 or 1.2, above; or
2.2.2 by handing it to SARS at any SARS branch of ce.
3. Delivery of a notice of appeal under Rule 10
A notice of appeal under rule 10 must be delivered–
Juta’s IndIrect tax 2016 565