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 E : Procedures of tax court41. Places at which tax court sits |
| (1) | The Judge-President of the Division of the High Court with jurisdiction in the area where a tax court has been established under section 116 of the Act must— |
| (a) | determine the place and the times of the sittings of the tax court in that area by arrangement with the registrar under section 117(2); and |
| (b) | allocate a judge or an acting judge of the High Court as the president of the tax court for each sitting. |
| (2) | The tax court established in the area which is nearest to the residence or principal place of business of the appellant must hear and determine an appeal or application under Part F by the appellant, unless— |
| (a) | the parties agree that the appeal or application be heard by a tax court sitting in another area; or |
| (b) | the tax court, on application by a party under Part F, orders that the appeal or application be heard and disposed of in that tax court if— |
| (i) | there are reasonable grounds to determine the matter in that tax court; and |
| (ii) | approved by the Judge-President of the Division of the High Court with jurisdiction in the area where that tax court sits. |