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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

18. Dossier


(1) At least 30 days before the hearing of the appeal or as otherwise agreed between the parties in consequence of an agreement in terms of rule 17(2), the Commissioner must deliver to the appellant and the Registrar a dossier containing copies of—
(a) all returns by the appellant relevant to the year of assessment in issue;
(b) all assessments issued by the Commissioner relevant to the issues in appeal contemplated in rule 12;
(c) where applicable, the notice requesting the Commissioner to furnish reasons for the assessment or the decision contemplated in rule 3(1);
(d) where applicable, the Commissioner’s notice or reasons contemplated in rule 3(2) and (3);
(e) the appellant’s objection to the assessment in terms of the Act;
(f) the notice of appeal in terms of the Act;
(g) where applicable, the minutes of the meeting to limit the issues in dispute contemplated in rule 9(2);
(h) where applicable, the statement of the grounds of assessment contemplated in rule 10;
(i) where applicable, the statement of grounds of appeal contemplated in rule 11 ; and
(j) any order by the Court in terms of rule 13(2) or 26 or both.


(2) The dossier must be prepared in accordance with the requirements of rule 25.


(3) The Registrar must deliver copies of the dossier to the Court at least 20 days before the hearing of the appeal or, in consequence of the agreement contemplated in subrule (1), as soon as is reasonably possible after receipt of the dossier from the Commissioner.