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

Chapter 9 : Dispute Resolution

Part D : Tax court

125. Appearance at hearing of tax court
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(1)A senior SARS official referred to in section 12 may appear at the hearing of an appeal in support of the assessment or "decision".

 

(2)[Section 125(2) deleted by section 26 of Act No. 13 of 2017]