PAYMENT OF A SECTION 91 AMOUNT IS NOT A PREREQUISITE FOR THE HEARING OF A SARS INTERNAL ADMINISTRATIVE APPEAL!
We have increasingly and alarmingly been encountering instances where South African Revenue Service (“SARS”) officials and/or internal administrative appeal committees (“Appeal Committees”) are refusing to accept or hear appeals where taxpayers have elected not to be dealt with in terms of section 91 of the Customs and Excise Act 91 of 1964 as amended (“the Act”).

