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 court46. Withdrawal or concession of appeal or application |
| (1) | If at any time before it has been set down under rule 39 an appeal or application under Part F is withdrawn by the appellant or conceded by SARS under section 107 of the Act, notice of the withdrawal or concession, whichever is applicable, must be given to the other party. |
| (2) | If an appeal or application has been set down for hearing under rule 39, or is partheard, and the appellant withdraws or SARS concedes the appeal or application, the relevant party must— |
| (a) | deliver a notice of withdrawal or concession, whichever is applicable, to the other party and to the registrar; and |
| (b) | in such notice, indicate whether or not the party consents to pay the costs of the other party. |