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), 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 RulesPart D : Procedures of tax board30. Reasons for non-appearance at tax board hearing |
| (1) | If the chairperson confirms an assessment under section 113(9) of the Act or allows an appeal under section 113(11), a party who failed to appear at the hearing of the board must provide the reasons for the non-appearance and request that the chairperson withdraws the tax board's decision. |
| (2) | The request must set out the reasons for the non-appearance and must be delivered to the clerk within 10 days after— |
| (a) | if the tax board decided the matter on the day of the hearing when the party failed to appear, the date of the hearing; |
| (b) | if the tax board decided the matter after the day of the hearing, the date of delivery of a copy of the tax board's decision; or |
| (c) | in any other case, the date that the party becomes aware of the tax board's decision. |
| (3) | The clerk must within 10 days of receipt of the request deliver the application to the chairperson and a copy thereof to the other party. |
| (4) | The chairperson must determine whether the party's non-appearance is due to sound reasons and must make a decision within 15 days of receipt of the request and inform the clerk accordingly. |
| (5) | The clerk must deliver the chairperson's decision to the parties within 10 days of receipt of the decision. |