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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

20. Procedures not covered by Act and Rules


(1) Save as is otherwise provided in these rules, the rules issued in terms of section 43 of the Supreme Court Act, 1959 (Act No. 59 of 1959), shall apply in respect of the general practice and procedure of the Court in so far as such rules are applicable.


(2) In the case of any procedural dispute during any proceedings in terms of the Act and the rules, except for rule 7, the President of the Court alone must decide on the procedures to be followed.