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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

8. Appeal to Board or Court


(1) Where the provisions of section 83A of the Act apply, the matter will be dealt with by the Board.


(2) The commissioner must give written notice of the time and place appointed for the hearing of the appeal before the Board, which notice must be delivered to the taxpayer not later than 40 days after receipt of the notice of appeal or termination of alternative dispute resolution proceedings, but at least 21 days before the hearing of the appeal in accordance with the provisions of section 83A(7)(b) of the Act.


(a) The Chairperson of the Board contemplated in section 83A(3) of the Act, must furnish his or her decision to the clerk of the Board contemplated in section 83A(5) of the Act, within 30 days of the hearing of the appeal.
(b) The clerk must by notice in writing furnish the Commissioner and the appellant with a copy of the Board’s decision within ten days of the receipt of the decision.


(4) The provisions of rules 9 to 29 apply in respect of any appeal to be heard by the Court.