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

Rules

Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Part B : Reasons for assessment, objection, appeal and test cases

10. Appeal against assessment

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(1)	A taxpayer who wishes to appeal against the assessment to the tax board or tax court under section 107 of the Act must deliver a notice of appeal in the prescribed form and manner within—

(a)	30 days after delivery of the notice of disallowance of the objection under rule 9; or

(b)	the extended period pursuant to an application under section 107(2).

(2)	A notice of appeal must—

(a)	be made in the prescribed form;

(b)	if a SARS electronic filing service is used, specify an address at which the appellant will accept delivery of documents when the SARS electronic filing service is no longer available for the further progress of the appeal;

(c)	specify in detail—

(i)	in respect of which grounds of the objection referred to in rule 7 the taxpayer is appealing;

(ii)	the grounds for disputing the basis of the decision to disallow the objection referred to in section 106(5); and

(iii)

any new ground on which the taxpayer is appealing;

(d)	be signed by the taxpayer or the taxpayer's duly authorised representative; and

(e)	indicate whether or not the taxpayer wishes to make use of the alternative dispute resolution procedures referred to in Part C, should the procedures under section 107(5) be available.

(3)	The taxpayer may not appeal on a ground that constitutes a new objection against a part or amount of the disputed assessment not objected to under rule 7.

(4)	If the taxpayer in the notice of appeal relies on a ground not raised in the objection under rule 7, SARS may require a taxpayer within 15 days after delivery of the notice of appeal to produce the substantiating documents necessary to decide on the further progress of the appeal.

(5)	The taxpayer must deliver the documents within 15 days after delivery of the notice by SARS unless SARS extends the period for delivery for a further period not exceeding 20 days if reasonable grounds for an extension are submitted by the taxpayer.