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Income Tax Act, 1962 (Act No. 58 of 1962)


Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part A : Objections, Appeals and Alternative Dispute Resolution

11. Statement of grounds of appeal


(1) The taxpayer (hereinafter referred to as "the appellant") must, within 60 days after the delivery by the Commissioner of the statement of the grounds of assessment, deliver to the Commissioner a statement of the grounds of appeal.


(2) The statement must be in writing and be signed by the appellant or his or her representative and must be divided into paragraphs—
(a) setting out a clear and concise statement of the grounds upon which the appellant appeals;
(b) stating the material facts and legal grounds upon which the appellant relies for such appeal; and
(c) stating which of the facts and legal grounds alleged in the statement of the grounds of assessment are admitted and which of those facts and legal grounds are denied.