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

Rules promulgated under Section 107A of the Income Tax Act, 1962 (Act No. 58 of 1962), prescribing the procedures to be observed in lodging objections and noting appeals against assessments, procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax Court

 

 

No. R. 467

1 April 2003

 

 

The Minister of Finance has under section 107A of the Income Tax Act, 1962 (Act No. 58 of 1962), after consultation with the Minister for Justice and Constitutional Development, made the rules in the Schedule 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.

 

These rules apply with effect from 1 April 2003 in respect of all assessments issued, objections lodged or appeals noted on or after that date.

 

Part B of the Regulations contained in Government Notice R.105 in Gazette No. 1011 of 22 January 1965, is hereby repealed to the extent that these rules in terms of Part C apply in respect of any objection or appeal.

 

 

 

T.A. MANUEL, MP

MINISTER OF FINANCE