Acts Online
GT Shield

Income Tax Act, 1962 (Act No. 58 of 1962)

Rules

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

26. Extension of prescribed periods, condonation and non-compliance with rules

 

(1)
(a) Any decision by the Commissioner in the exercise of his or her discretion under rules 3(1)(b), 3(2), 3(3), 5(1) and 5(2)(c) will be subject to objection and appeal, and may notwithstanding the procedures contemplated in rules 6 to 18 be brought before the Court by application on notice.
(b) The Court may upon application on notice under this subrule and on good cause shown, in respect of a decision by the Commissioner under:
(i) rule 3(1)(b) or 5(2)(c), make an order extending the period prescribed therein;
(ii) rule 3(2) or 3(3), make an order remitting the matter for reconsideration by the Commissioner with or without directions to provide such reasons as in the opinion of the Court are adequate; or
(iii) rule 5(1), make an order declaring that any objection deemed to be invalid by the Commissioner shall be valid.

 

(2) Any period contemplated in rules 5 and 8 to 18 may be extended by agreement between the parties and in the absence of any agreement, the Court may upon application on notice and on good cause shown, make an order extending any period prescribed by these rules or fixed or extended by an order of the Court on such terms as the Court deems appropriate.

 

(3) The Court may order that any period contemplated in rules 5 and 8 to 18 be extended, notwithstanding the fact that the application for extension is made after expiry of the relevant period.

 

(4) The Court may upon application on notice and on good cause shown, condone any non-compliance with these rules.

 

(5) Where either party fails to comply with any requirement contained in these rules the Court may, upon application on notice by the other party, order the defaulting party to comply with that requirement within such time as the Court deems appropriate.

 

(6) Where the defaulting party fails to comply with an order made in terms of subrule (1) or (5), the Court may, upon application on notice by the other party—
(a) where the defaulting party is the taxpayer, make an order that the assessment against which the taxpayer has objected is confirmed, in which case the assessment shall be final and conclusive;
(b) where the defaulting party is the Commissioner, make an order that the objection is allowed and that the Commissioner must alter the assessment in accordance with the objection; or
(c) make such other order as the Court deems appropriate.

 

(7) In addition to any order in terms of subrules (1) to (5), the Court may make any order as to costs as the Court deems appropriate.

 

(8) For purposes of this rule, any reference to "Court" means the President of the Court sitting alone.