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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part III: Objections and Appeals

83A. Appeals to tax board (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) Any appeal referred to in section 83(1) of this Act shall in the first instance be heard by the Board referred to in subsection (2) of this section, where—
a) the amount of the tax in dispute does not exceed such amount which the Minister may from time to time fix by notice in the Gazette) [fixed at R100 000 with effect from 1 December 2000 in Notice No. 1122 dated 17 November 2000] or, having regard to any assessed loss or assessed capital loss which may be carried forward, will probably not in total exceed such amount; or
b) the Commissioner and the appellant agree thereto; or
c) no objection to the jurisdiction of the Board to hear the appeal is made at or before the commencement of the hearing of the appeal,

:Provided that where the Commissioner, at any time prior to the hearing of such appeal, or the Chairperson of the Board, at any time prior to or during the hearing of such appeal, is of the opinion that on the ground of the disputes or legal principles arising or that may arise out of such appeal, such appeal should rather be heard by the tax court, such appeal shall be set down for hearing de novo before the tax court referred to in section 83.

 

2) A board to be known as the tax Board is hereby established for the hearing of an appeal referred to in subsection (1).

 

3) The Board shall consist of an advocate or attorney referred to in subsection (4), who shall be the Chairman of the Board, and, if the Chairperson, the Commissioner or the taxpayer considers it necessary, an accountant or a representative of the commercial community referred to in section 83 (4).

 

4)
a) The Minister of Finance shall in consultation with the Judge-President of the Provincial Division within whose area of jurisdiction the Board is to sit, appoint, by notice in the Gazette, advocates and attorneys to a panel, from which a Chairperson of the Board shall be nominated from time to time or as required, and such persons shall hold office for five years from the date of the relevant notice: Provided that the appointment of such a person may at any time be terminated by the said Minister for any reason which he considers good and sufficient.
b) A person so appointed shall be eligible for reappointment for such further period or periods as the said Minister may think fit.

 

5) The Commissioner shall appoint a clerk of the Board.

 

6) The Commissioner shall determine the places for the hearing of appeals by the Board, and the Board shall hear an appeal at whichever place is closest to the appellant's residence,

: Provided that the appellant and the Commissioner may agree that the appeal be heard at another place.

 

7) The clerk shall—
a) act as conveyor of the Board;
b) within the period prescribed in the rules contemplated in section 107A, furnish the members of the Board and the appellant with a written notice of the time and place of the hearing of the appeal and a dossier containing copies of—
i) the assessment against which the appeal has been lodged;
ii) the notice of objection and appeal;
iii) the relevant return of income; and
iv) any correspondence between the Commissioner and the appellant as well as any other documents which are, in the opinion of the Commissioner, relevant to the appeal.

 

8) The Commissioner shall designate an officer from his office to appear in support of the assessment at the hearing of the appeal.

 

9) The appellant shall—
a) in the case of a natural person who has the capacity to act, appear in person;
b) in any other case, be represented by his representative taxpayer,

at the hearing of the appeal,

: Provided that—

i) the appellant or his or her representative taxpayer may, together with his notice of appeal or within such further period as the Chairperson may allow, request permission to present his or her case otherwise than as contemplated in this subsection;
ii) the Chairperson may as he or she deems fit permit the appellant to present his or her case in such manner as the Chairperson sees fit;
iii) where the appellant's return of income for the relevant year of assessment was prepared by any other person, such other person may appear on the appellant's behalf.

 

10)
a) During the hearing of the appeal the Chairperson shall determine the procedures as he or she sees fit, subject to each party having the opportunity to put his or her case to the Board in a reasonable manner.
b) The Board shall not be required to record its proceedings, but the decision of the Board shall be recorded in writing by the Chairperson, with a short statement of the facts of the case as found by the Board and the reasons for its decision.
c) The hearing of an appeal may be adjourned by the Chairperson to any time and place that may seem convenient.
d) The clerk shall by notice in writing furnish the Commissioner and the appellant with a copy of the Board's decision.
e)
i) If neither the appellant nor anyone authorized to appear on his or her behalf appears before the Board at the time and place appointed for the purpose, the Board may, at the request of the Commissioner's representative and on proof that the prescribed notice of the sitting of the Board had been submitted to the appellant, confirm the assessment in respect of which the appeal has been lodged, and thereafter such appellant shall not be entitled to request that the appeal be referred to the tax court in terms of subsection (13)(a).
ii) If the Commissioner's representative fails to appear before the Board at the time and place appointed for the purpose the Board may, at the request of the appellant, allow the appellant's appeal, and thereafter the Commissioner shall not be entitled to refer the appeal to the tax court in terms of subsection (13)(b).
f) The provisions of paragraph (e) shall not apply where the Chairperson is satisfied that sound reasons exist for the non-appearance and such reasons are advanced by the appellant or the Commissioner (as the case may be) within seven days after the date on which the appeal was set down for hearing.
g) If the appellant has failed to state the grounds of his objection and appeal in definite terms, the Board may. upon the opening of the proceedings, decide what shall be considered to constitute the grounds of the objection and appeal.

 

11) For the purposes of this section the provisions of sections 82, 83(1B), (8), (11) and (13), 87 and 88 shall mutatis mutandis apply.

 

12) Subject to the provisions of subsection (13), any decision of the Board in terms of this section, shall be final and conclusive.

 

13)
a) Where an appellant is not satisfied with the decision of the Board, he may, within 30 days (or within such further period as the Chairperson may on good cause shown allow) after the date of the notice referred to in subsection (10)(d), require that the appeal be referred to the tax court for hearing.
b) Where the Commissioner is not satisfied with the decision of the Board, he may refer the appeal to the tax court for hearing and he shall notify the appellant thereof within 30 days (or within such further period as the Chairperson may on good cause shown allow) after the date of the notice referred to in subsection (10)(d).

 

14) An appeal which has been heard by the Board and has been referred to the tax court by virtue of subsection (13)(a) or (b), shall be heard de novo by the tax court.