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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 2 : General Administration Provisions

Part D : Authority to act in legal proceedings

11. Legal proceedings involving Commissioner


(1) No SARS official may institute or defend civil proceedings on behalf of the Commissioner unless authorised to do so under this Act or by the Commissioner or by the person delegated by the Commissioner under section 6(2).

[Section 11(1) substituted by section 36 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]


(2) For purposes of subsection (1), a SARS official who, on behalf of the Commissioner, institutes litigation, or performs acts which are relied upon by the Commissioner in litigation, is regarded as duly authorised until proven to the contrary.


(3) An amount due or payable as a result of a cost order in favour of SARS recovered by the State Attorney resulting from any civil proceedings under this Act must be paid to the National Revenue Fund.

[Section 11(3) substituted by section 48 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]


(4) Unless the court otherwise directs, no legal proceedings may be instituted in the High Court against the Commissioner unless the applicant has given the Commissioner written notice of at least one week of the applicant’s intention to institute the legal proceedings.


(5) The notice or any process by which the legal proceedings referred to in subsection (4) are instituted, must be served at the address specified by the Commissioner by public notice.


[Section 11 substituted by section 33 of Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]