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

Notices

2026 Notices

Notice of Address of service specified by the Commissioner in terms of Section 11(5) of the Tax Administration Act, 2011 (Act No. 28 of 2011) with regard to any notice or process by which Legal Proceedings are instituted

2. The Notice or any process by which Legal Proceedings are instituted in terms of the Act

 

2.1 Service of notices of intention to institute legal proceedings or subsequent legal process other than liquidations or sequestration

 

Any notice of the intention to institute legal proceedings in terms of section 11(4) of the Act, and any process subsequently instituted, other than liquidations and sequestrations, must be served on the South African Revenue Service (SARS) in the following manner:

 

2.1.1 Electronically to the following address:

Email: [email protected], alternatively

 

2.1.2 Physically to the following address:

 

SARS: Centralised Litigation

Landbank Building

271 Veale Street

Nieuw Muckleneuk

Pretoria