12.    Right of appearance in proceedings

(1)     Despite any law to the contrary, a senior SARS official may, on behalf of SARS or the Commissioner in proceedings referred to in a tax Act, appear ex parte in a judge’s chambers, in the tax court, or a High Court or any other court recognised in terms of section 166 of the Constitution of the Republic of South Africa, 1996.

[Subsection (1) substituted by section 24 of Act 24 of 2020 and by section 15(1)(a) of Act 43 of 2024]

(2)     A senior SARS official may only appear in the tax court, a High Court or any other court recognised in terms of section 166 of the Constitution of the Republic of South Africa, 1996, if the person is a legal practitioner.

[Subsection (2) substituted by section 28 of Act 33 of 2019 and by section 15(1)(b) of Act 43 of 2024]