- Licensing and Registration appeal matters are heard by the National Appeals Committee on 1 December 2023.
- The appeal can be decided by the Commissioner, an authorised officer, or an appeal committee.
- The purpose of the appeal process is to submit an internal administrative appeal against a decision related to customs or excise matters.
- To initiate the appeal, fill in and submit the DA 51 form, along with any necessary attachments.
- The appeal must be delivered to the office that issued the decision within the specified period.
- Proof of authority to act on behalf of the appellant should be attached if applicable.
- For Alternative Dispute Resolution (ADR), use the DA 52 form.
- More information can be found in the SC-CA-02 policy.
Source: sars.gov.za
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "South Africa"
- South Africa to Launch Mandatory E-Invoicing and E-Reporting by 2028 Under New VAT Framework
- Court Upholds 15-Year Sentence for R3.6m VAT Fraud, Denies Juan Maritz’s Appeal
- South Africa’s E-Invoicing and Real-Time VAT: Transforming Tax Compliance and Business Transparency
- South Africa Raises Public Officials’ Pay as VAT Hike to 16% Approaches in 2026
- South Africa VAT 2026: Sars Intensifies Enforcement as Businesses Face Heightened Legal Risks













