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), prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional Rules

Part D : Procedures of tax board

26. Set down of appeal before tax board
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(1)The clerk must set an appeal down before the tax board within 30 days after receipt of—
(a)a notice by the appellant under rule 11(2)(a), 23(4), 24(4) or 25(3);
(b)a decision by the chairperson to condone non-appearance before the tax board under rule 30; or
(c)an order by the tax court to condone non-appearance before the tax board under rule 53.

 

(2)The clerk in his or her sole discretion may allocate a date for the hearing.

 

(3)The clerk must give the parties written notice of the date, time and place for the hearing of the appeal at least 20 days before the hearing.

 

(4)If the appellant fails to apply for the date within the prescribed period, SARS must apply for a date for the hearing within 30 days after the expiry of the period.