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 F : Applications on notice53. Application against decision by chairperson of tax board |
| (1) | A party may, despite the procedures set out in Part D, apply to a tax court against a decision by a chairperson of a tax board that concerns— |
| (a) | the non-appearance of a person at a hearing of the tax board under section 113(13) of the Act; or |
| (b) | the extension of the period within which a request to refer a tax board decision to the tax court under section 115 must be made. |
| (2) | A party may apply to the tax court to may make an order— |
| (a) | condoning a party's non-appearance at a tax board hearing; or |
| (b) | allowing a party's request for extension of the referral of the appeal to the tax court. |