Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart C : Tax board112. Clerk of tax board |
| (1) | The Commissioner must appoint a clerk of the tax board. |
| (2) | The clerk acts as convenor of the tax board. |
| (3) | If no chairperson is available in the jurisdiction within which the tax board is to be convened, the clerk may convene the tax board with a chairperson from another jurisdiction. |
| (4) | The clerk of the tax board must, within the period and in the manner provided in the "rules", submit a notice to the members of the tax board and the "appellant" specifying the time and place for the hearing. |