National Health Act, 2003
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Notices2026 NoticesNotice 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 instituted4. Exclusions |
This notice does not apply to the delivery of any notice or court proceeding made in respect of―
| 4.1 | customs and excise legislation. Any notice of the intention to institute legal proceedings in terms of the customs and excise legislation should be given in strict compliance with the provisions of section 96 read with rule 96 to the Customs and Excise Act, 1964 (Act No. 91 of 1964). |
| 4.2 | any cause of action against SARS that does not arise from the administration of any tax Act. |
