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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

27. Costs


(1) Where the Court makes an order as to costs, or at the request of the commissioner or the taxpayer where a consent to pay costs was made by the other party in terms of these rules, the Registrar may either perform the functions and duties of a taxing master or, at the request of the Court or any party, appoint any person to act as taxing master on such terms and for such period as the Registrar may determine.


(2) The person appointed by the Registrar under subrule (1), must in the Registrar’s opinion be fit to perform the functions and duties which are assigned to, or imposed on, a taxing master by these rules.


(3) The Commissioner or the appellant may apply to the President of the Court sitting alone for reconsideration of any items or portions of items in the bill of costs taxed by the Registrar or the person appointed to act as taxing master, and the President’s decision as to whether such items or portions of items shall be allowed, reduced or disallowed shall be final.


(4) The fees, charges and rates to be allowed by the Court are, as far as applicable, those fixed by the tariff of fees and charges in cases heard before the Provincial or Local Division of the High Court within whose area of jurisdiction the Court sits.


(5) In making any such order against an appellant, the Court may require the appellant to pay the costs of the Commissioner as appears to the Court to be right and proper.