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 E : Procedures of tax court

35. Amendments of statements
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(1)The parties may agree that a statement under rule 31, 32 or 33 be amended.

 

(2)If the other party does not agree to the amendment, the party who requires an amendment may apply to the tax court under Part F for an order under rule 52.