Income Tax Act, 1962 (Act No. 58 of 1962)

Rules

Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part A : Objections, Appeals and Alternative Dispute Resolution

6. Notice of appeal
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(1)Any taxpayer entitled to object to an assessment and who is dissatisfied with the decision of the Commissioner in terms of section 81(4) of the Act, may appeal against that decision.

 

(2)A taxpayer who wishes to appeal must, within 30 days after the date of the notice informing him or her of the decision of the Commissioner in terms of section 81(4) of the Act, deliver to the Commissioner a notice of appeal which must be in such form as may be prescribed by the Commissioner in terms of section 65 of the Act and be signed by the taxpayer or his or her representative.

 

(3)In the taxpayer’s notice of appeal in terms of subrule (2), he or she—
(a)must indicate in respect of which of the grounds specified in his or her objection in terms of rule 4 he or she is appealing; and
(b)may indicate that he or she wishes to make use of the alternative dispute resolution procedures contemplated in rule 7, should these procedures be available.