Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 9 : Dispute Resolution

Part B : Objection and appeal

105. Forum for dispute of assessment or decision
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A taxpayer may only dispute an assessment or "decision" as described in section 104 in proceedings under this Chapter, unless a High Court otherwise directs.

 

[Section 105 substituted by section 52 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]