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 F : Applications on notice

50. Procedures under this Part

(1)	For the purpose of this Part—

(a)	the party bringing the application is the applicant and the party against whom relief is sought is the respondent; and

(b)	a reference to the tax court means the president of the tax court acting in the manner referred to in section 118(3) of the Act.

(2)	The rules referred to in Parts A to E and G, to the extent applicable and together with the necessary changes as required by the context, apply to this Part.

(3)	A document required to be delivered under this Part must be delivered—

(a)	to the registrar at the address specified by public notice under rule 3;

(b)	to SARS at the address specified under rule 2(1);or

(c)	to the taxpayer or appellant, at the address specified under rule 2(1).

(4)

An application under this Part, unless the context otherwise indicates, must be brought within 20 days after the date of the cause of the application unless the parties agree to a longer period under rule 4(1) or the tax court otherwise directs under rule 52(1), and interrupts the periods prescribed for purposes of proceedings under Parts A to E of these rules for the period commencing on the date of delivery of a notice of motion under rule 57 and ending on the date of—

(a)	delivery of a notice of withdrawal of the application by the applicant;

(b)	an agreement between the applicant and respondent to terminate proceedings under this Part; or

(c)	delivery of the judgment of the tax court to the parties.

(5)	The tax court hearing an application under this Part may—

(a)	make an order as referred to in this Part, together with any other order it deems fit, including an order as to costs; and

(b)	reserve its decision until a later date and where the decision is reserved, the judgment must be delivered by the president of the tax court in the manner considered fit.

(6)	The registrar must by notice deliver the written judgment of the tax court to the applicant and the respondent within 10 days of delivery thereof.