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

Notice No. R. 3146 of 2023
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Notice No. R. 3146

10 March 2023

GG 48188

 

South African Revenue Service

 

In terms of section 103 of the Tax Administration Act, 2011, I, Enoch Godongwana, the Minister of Finance, after consultation with the Minister of Justice and Constitutional Development, hereby prescribe in the Schedule hereto, the rules governing the procedures to lodge an objection and appeal against an assessment or decision under Chapter 9 of the Act, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a Tax Board or Tax Court.

 

These Rules repeal the Rules published in Government Gazette No. 37819 of 11 July 2014 and take effect from the date of publication.

 

 

Minister of Finance