60.10(1)
| (a) |
The Commissioner may at any time— |
| (i) |
require any licensee or class of licensees– |
| (aa) |
to update or confirm current licensing information within a period specified by completing and submitting in accordance with rule 60.01A(b) read with (c), the electronic application where applicable, or form DA 185 and the relevant annexure, and to furnish any additional information required, if applicable; |
[Rule 60.10(1)(a)(i)(aa) substituted by section 57(a) of Notice No. R.473, GG43245, dated 24 April 2020].
| (bb) |
who furnished security for any purpose in terms of the Act, to submit particulars thereof in a format prescribed by the Commissioner; or |
| (ii) |
after reasonable notice to the licensees concerned, amend existing licensee numbers by allocating separate numbers in respect of clients licensed for participating in excise activities and those licensed for participating in other activities in terms of any provision of the Act. |
| (b) |
The Commissioner may in terms of section 60(2)(b) cancel or suspend a licence if a licensee— |
| (i) |
does not update licensing information in accordance with paragraph (a)(i)(aa) read with subparagraph (iii)(A); or |
| (ii) |
updates licensing information, but fails to comply with a requirement stated in form DA 185 or the electronic application and the relevant annexure: Provided that in respect of a licence issued before 24 April 2020, a licensee is entitled to a grace period of 60 calendar days before suspension or cancellation proceedings are commenced in terms of the proviso in paragraph (b) of section 60(2), to prove compliance with any requirement that did not exist at the time when that licensee’s licence was granted. |
[Rule 60.10(1)(b)(ii) substituted by section 2(a) of Notice No. R.1098, GG43811, dated 16 October 2020]
| (iii) |
The Commissioner may— |
| (A) |
on reasonable grounds extend a period specified in terms of paragraph (a)(i)(aa) or the grace period contemplated in subparagraph (ii); or |
| (B) |
if circumstances so demand, despite subparagraph (b)(ii) summarily suspend a licence after the grace period of 60 calendar days if the licensee failed to comply with the relevant requirement within that time. |
[Rule 60.10(1)(b)(iii)(B) substituted by section 2(b) of Notice No. R.1098, GG43811, dated 16 October 2020]
[Rule 60.10(1)(b) substituted by section 57(b) of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.10(2) |
[Rule 60.10(2) repealed by section 58 of Notice No. R.473, GG43245, dated 24 April 2020]. |
| 60.10A |
Communication through eFiling or another electronic communicative system for receipt of applications |
| (a) |
The rules for electronic communication published in terms of section 255 of the Tax Administration Act by Government Notice No. 644 dated 25 August 2014, apply for purposes of electronic communication contemplated in the rules under section 60, subject to paragraph (b). |
[Rule 60.10A(a) substituted by section 3 of Notice No. R.2415, GG46789, dated 26 August 2022]
| (b) |
The rules for electronic communication referred to in paragraph (a) apply with any necessary changes as the context may require, and in such application any reference in those rules to— |
| (i) |
a tax Act must be read as including a reference to the Customs and Excise Act or the rules thereunder; |
| (ii) |
an electronic filing system must be read as including a reference to eFiling or another electronic communicative system administered by SARS for purposes of submission of applications in terms of the rules under section 60; |
| (iii) |
an electronic filing transaction must be read as including a reference to an electronic communication permitted in terms of the rules under section 60; |
| (iv) |
an electronic communicator or registered electronic user must be read as including a reference to a person registered in terms of section 59A as an electronic user; |
| (v) |
a registered tax practitioner must be read as including a reference to a person registered in terms of section 59A as an electronic user and who submits applications electronically as a clearing agent, registered agent or other representative on behalf of another; and |
| (vi) |
a taxpayer must be read as including a reference to a licensee. |
| (c) |
In the event of any inconsistency between a provision of the rules under section 60 and the rules for electronic communication referred to in paragraph (a), the provision of the former prevails. |
[Rule 60.10A inserted by section 59 of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.11 |
Validity period and renewal of licences |
(a)
| (i) |
A licence remains valid for the period specified in Schedule 8 to the Act, subject to paragraph (d). |
| (ii) |
A licensee must within the validity period of a licence as referred to in subparagraph (i) apply for renewal of that licence by completing and submitting in accordance with rule 60.01A(b) read with (c), the electronic application where applicable, or form DA 185 and relevant annexure. |
| (b) |
The validity of a licence is extended until the finalisation of an application for renewal if the application is submitted as contemplated in paragraph (a)(ii). |
| (c) |
If a licensee does not submit an application for renewal within the validity period as contemplated in paragraph (a)(ii), the licence expires as set out in Schedule 8. |
| (d) |
The validity period of a licence is extended until a date determined by the Commissioner in circumstances where a benefit contemplated in rule 64E.15(a)(vii) is awarded to a licensee who is the holder of a Level 2 accredited client status. |
[Rule 60.11(d) inserted by section 2 of Notice No. R. 648, GG44884, dated 23 July 2021 - effective 23 July 2021]
[Rule 60.11 inserted by section 41 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
Contingency Fees Act, 1997
