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 B : Applications on Notice

B4. Delivery of notice of motion and founding affidavit
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Copies of the notice of motion and founding affidavit, and all annexures thereto, must be delivered to the Registrar, and the party against which the relief is claimed (hereafter referred to as the respondent) at the address—

(a)where the respondent is the Commissioner, specified by him or her for this purpose in the assessment; or
(b)where the respondent is the taxpayer, specified by him or her for this purpose in any request for reasons in terms of rule 3 of Part A, or his or her objection in terms of rule 4 of Part A, whichever is applicable.