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 A : General provisions

3. Office of clerk of tax board and registrar of tax court
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(1)The location of the office of the clerk and the registrar will be determined by a senior SARS official from time to time by public notice.

 

(2)The office of the clerk and the registrar will be open every Monday to Friday, excluding public holidays, from 08h00 to 16h00.