Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part D : Procedures of tax board30. Reasons for non-appearance at tax board hearing |
| (1) | If the chairperson confirms an assessment under section 113(9) of the Act or allows an appeal under section 113(11), a party who failed to appear at the hearing of the board must provide the reasons referred to in section 113(13) for the non-appearance and request that the chairperson withdraws the tax board's decision. |
| (2) | The request must set out the reasons for the non-appearance and must be delivered to the clerk within 10 days after— |
| (a) | if the tax board decided the matter on the day of the hearing when the party failed to appear, the date of the hearing; |
| (b) | if the tax board decided the matter after the day of the hearing, the date of delivery of a copy of the tax board's decision; or |
| (c) | in any other case, the date that the party becomes aware of the tax board's decision. |
| (3) | The clerk must within 10 days of receipt of the request deliver the application to the chairperson and a copy thereof to the other party. |
| (4) | The chairperson must determine whether the party's non-appearance is due to sound reasons and must make a decision within 15 days of receipt of the request and inform the clerk accordingly. |
| (5) | The clerk must deliver the chairperson's decision to the parties within 10 days of receipt of the decision. |