| (1) | At the request of either party, or if a tax board directs, a subpoena may be issued by the clerk requiring a person to— |
| (a) | attend the hearing of the appeal for the purpose of giving evidence in connection with the appeal; and |
| (b) | produce any specified document which may be in that person's possession or under that person's control and which is relevant to the issues in appeal. |
| (2) | The Rules Regulating the Conduct of the Proceedings of the Magistrates' Courts of South Africa issued under the Rules Board for Courts of Law Act will apply in respect of subpoenas issued under this rule. |
| (3) | A witness or document subpoenaed must be relevant to the issues in appeal as reflected in the grounds of assessment, notice of objection, notice of disallowance of objection and notice of appeal. |
| (3A) | If a party is of the view that a subpoena requested by or issued at the request of the other party does not meet the criteria set out in subrule (3) and seeks the withdrawal of— |
| (a) | the request to the clerk to issue the subpoena, the requesting party and the clerk must be so informed and if the requesting party does not withdraw the request for the subpoena, the clerk must inform the requesting party to apply to the tax board for the issue of the subpoena; or |
| (b) | the subpoena already issued by the clerk, the clerk and the requesting party must be so informed, and if the requesting party does not agree to withdraw the subpoena, the clerk must inform the party to apply to the tax board for the withdrawal of the subpoena, |
and the clerk must set down the application before the tax board in accordance with rule 26(2) and (3) for a hearing and appropriate order by the chairperson.
| (4) | At least 10 days before the hearing of the appeal or as otherwise agreed between the parties, the clerk must prepare and deliver a dossier to the chairperson and the parties containing copies of— |
| (a) | all returns by the appellant relevant to the tax period in issue; |
| (b) | all assessments relevant to the appeal; |
| (c) | all documents relevant to a request for reasons for the assessment under rule 6; |
| (d) | the notice of objection under rule 7 and documents, if any, provided under rule 8; |
| (e) | the notice of disallowance of the objection under rule 9; |
| (f) | the notice of appeal under rule 10; and |
| (g) | any order by the tax court under Part F relating to the appeal. |
| (5) | The dossier must be prepared in accordance with the requirements of rule 5. |
