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 E : Procedures of tax court

37. Notice of expert witness
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Neither party may, save with the leave of the tax court or if the parties so agree, call a person as a witness to give evidence as an expert, unless that party has—

(a)not less than 30 days before the hearing of the appeal delivered a notice to the other party and the registrar of the party's intention to do so; and
(b)not less than 20 days before the hearing of the appeal delivered to the other party and the registrar a summary of the expert's opinions and the relevance thereof to the issues in appeal under rule 34.