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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

28. Witness fees


(1) A witness in any proceedings before the Court is entitled to be paid in accordance with the tariff of allowances prescribed by the Minister for Justice and Constitutional Development and published in terms of section 42 of the Supreme Court Act, 1959 (Act No. 59 of 1959), by notice in the Gazette.


(2) The Court may, notwithstanding subrule (1), order that no allowances or only a portion of the prescribed allowances be paid to a witness, at the request of any party to the matter before the Court.