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 F : Applications on notice50. Procedures under this Part |
| (1) | For the purpose of this Part— |
| (a) | the party bringing the application is the applicant and the party against whom relief is sought is the respondent; and |
| (b) | a reference to the tax court means the president of the tax court acting in the manner referred to in section 118(3) of the Act. |
| (2) | The rules referred to in Parts A to E and G, to the extent applicable and together with the necessary changes as required by the context, apply to this Part. |
| (3) | A document required to be delivered under this Part must be delivered— |
| (a) | to the registrar at the address specified by public notice under rule 3; |
| (b) | to SARS at the address specified under rule 2(1);or |
| (c) | to the taxpayer or appellant, at the address specified under rule 2(1). |
| (4) | An application under this Part, unless the context otherwise indicates, interrupts the periods prescribed for purposes of proceedings under Parts A to E of these rules for the period commencing on the date of delivery of a notice of motion under rule 57 and ending on the date of— |
| (a) | delivery of a notice of withdrawal of the application by the applicant; |
| (b) | an agreement between the applicant and respondent to terminate proceedings under this Part; or |
| (c) | delivery of the judgment of the tax court to the parties. |
| (5) | The tax court hearing an application under this Part may— |
| (a) | make an order as referred to in this Part, together with any other order it deems fit, including an order as to costs; and |
| (b) | reserve its decision until a later date and where the decision is reserved, the judgment must be delivered by the president of the tax court in the manner considered fit. |
| (6) | The registrar must by notice deliver the written judgment of the tax court to the applicant and the respondent within 10 days of delivery thereof. |