Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart B : Objection and appeal105. Forum for dispute of assessment or decision |
A taxpayer may only dispute an assessment or "decision" as described in section 104 in proceedings under this Chapter, unless a High Court otherwise directs.
[Section 105 substituted by section 52 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
