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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

29. Fees payable for transcripts

 

 

Where any person (other than the Commissioner) has filed with the Registrar a notice of intention to appeal under section 86A(3) of the Act against a decision of the Court, and that person requires a transcript of the evidence, or of a portion of the evidence, given at the hearing of the case by the Court, that person must deposit with the Registrar such sum as in the opinion of the Registrar is sufficient to cover the costs for the transcript, and must pay upon receipt of such transcript the outstanding portion of the fee as determined by the Registrar.