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 notice53. Application against decision by chairperson of tax board |
| (1) | A party may, despite the procedures set out in Part D, apply to a tax court against a decision by a chairperson of a tax board that concerns— |
| (a) | the non-appearance of a person at a hearing of the tax board under section 113(13) of the Act; or |
| (b) | the extension of the period within which a request to refer a tax board decision to the tax court under section 115 must be made. |
| (2) | A party may apply to the tax court to may make an order— |
| (a) | condoning a party's non-appearance at a tax board hearing; or |
| (b) | allowing a party's request for extension of the referral of the appeal to the tax court. |