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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

17. Date of hearing

 

 

1) After delivery of the pre-trial conference minute in terms of rule 16(4), the Commissioner must arrange a date for the hearing of the appeal and inform the Registrar accordingly.

 

2) The Registrar must deliver to the appellant and to the Commissioner a written notice of the time and place appointed for the hearing of the appeal at least 40 days before the hearing of the appeal, or such shortened period as may be agreed between the parties.