| (1) | Despite any law to the contrary, a senior SARS official may, on behalf of SARS or the Commissioner in proceedings referred to in a tax Act, appear ex parte in a judge’s chambers, in the tax court or in a High Court. |
[Section 12(1) substituted by section 24 of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]
| (a) | is an advocate duly admitted under— |
| (i) | the Admission of Advocates Act, 1964 (Act No. 74 of 1964); or |
| (ii) | a law providing for the admission of advocates in an area in the Republic which remained in force by virtue of paragraph 2 of Schedule 6 to the Constitution of the Republic of South Africa, 1996; or |
| (b) | is an attorney duly admitted and enrolled under— |
| (i) | the Attorneys Act, 1979 (Act No. 53 of 1979); or |
| (ii) | a law providing for the admission of attorneys in an area in the Republic which remained in force by virtue of paragraph 2 of Schedule 6 to the Constitution of the Republic of South Africa, 1996. |
