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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

1. Definitions

 

 

In these rules, any meaning ascribed to any word or expression in the Act, shall bear the meaning so ascribed and, unless the context otherwise indicates-

 

"Board"

means the tax board established by section 83A of the Act;

 

"Court"

means the tax court established by section 83 of the Act;

 

"day"

means a day as contemplated in section 83(23) of the Act;

 

"deliver"

means-

a) handing the relevant document to the relevant person;
b) sending the relevant document to the relevant person by registered post;
c) telefaxing the relevant document to the relevant person;
d) transmitting the relevant document to the relevant person by electronic means; or
e) any other means of service authorised by the Court consisting of the President of the Court sitting alone:

Provided that in the case of paragraphs (c) and (d), the original, signed document must be handed to that person or sent by registered post to that person within ten days of it being so telefaxed or transmitted by electronic means;

 

"documents"

means documents as defined in section 74(1) of the Act;

 

"information"

means information as defined in section 74(1) of the Act;

 

"Registrar"

means the Registrar of the Court appointed in terms of section 83(20) of the Act and includes any other person authorised to act in the place of the Registrar;

 

"SARS"

means the South African Revenue Service as established in terms of the South African Revenue Service Act, 1997 (Act No. 34 of 1997);

 

"taxpayer"

means a taxpayer as defined in section 1 of the Act and includes, for purposes of these rules, any person chargeable with any tax, levy, duty, charge or other amount imposed in terms of any other Act administered by the Commissioner;

 

"the Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962);

 

"things"

means things as defined in section 74(1) of the Act.