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 E : Procedures of tax court31. Statement of grounds of assessment and opposing appeal |
| (1) | SARS must deliver to the appellant a statement of the grounds of assessment and opposing the appeal within 45 days after delivery of— |
| (a) | the documents required by SARS under rule 10(4); |
| (b) | if alternative dispute resolution proceedings were followed under Part C, the notice by the appellant of proceeding with the appeal under rule 24(4) or 25(3); |
| (c) | if the matter was decided by the tax board, the notice of a de novo referral of the appeal to the tax court under rule 29(2); or |
| (d) | in any other case, the notice of appeal under rule 10. |
| (2) | The statement of the grounds of opposing the appeal must set out a clear and concise statement of— |
| (a) | the consolidated grounds of the disputed assessment; |
| (b) | which of the facts or the legal grounds in the notice of appeal under rule 10 are admitted and which of those facts or legal grounds are opposed; and |
| (c) | the material facts and legal grounds upon which SARS relies in opposing the appeal. |
| (3) | SARS may not include in the statement a ground that constitutes a novation of the whole of the factual or legal basis of the disputed assessment or which requires the issue of a revised assessment. |