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

48. Witness fees
Purchase cart Previous page Return to chapter overview Next page

 

(1)A witness in proceedings before the tax court is entitled to be paid in accordance with the tariff of allowances prescribed by the Minister of Justice and Constitutional Development and published under section 37 of the Superior Courts Act.

 

(2)A tax court may, at the request of a party, order that no allowances or only a portion of the prescribed allowances be paid to a witness.