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 court46. Withdrawal or concession of appeal or application |
| (1) | If at any time before it has been set down under rule 39 an appeal or application under Part F is withdrawn by the appellant or conceded by SARS under section 107 of the Act, notice of the withdrawal or concession, whichever is applicable, must be given to the other party. |
| (2) | If an appeal or application has been set down for hearing under rule 39, or is partheard, and the appellant withdraws or SARS concedes the appeal or application, the relevant party must— |
| (a) | deliver a notice of withdrawal or concession, whichever is applicable, to the other party and to the registrar; and |
| (b) | in such notice, indicate whether or not the party consents to pay the costs of the other party. |