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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 B : Applications on Notice

B5. Address and due date


In the notice of motion, the applicant must—

(a) indicate an address, if different from the address contemplated in rule B4, at which he or she will accept notice and delivery of all documents in such proceedings;
(b) set forth a day, not less than ten days after delivery thereof to the respondent, on or before which the respondent is required to notify the applicant in writing, whether he or she intends to oppose that application; and
(c) state that if no such notification is given, the application will be set down for hearing on the first available day determined by the Registrar, being not less than 15 days after service of that notice on the respondent.