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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

25. Pagination of documents


(1) In all proceedings before the Court, the documents that are filed with the Court must be paginated by the party who seeks to put them before the Court and, as far as practical, all the documents must be arranged in chronological order.


(2) All documents must be accompanied by an index and documents filed with the Court must be paginated in accordance with this index, which must contain sufficient information to enable the Court to identify every document without having to refer to the document itself.


(3) Where additional documents are filed after the index has been completed, those additional documents must be paginated following the original pagination and a supplementary index must be filed listing the additional documents.