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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 9 : Dispute Resolution

Part C : Tax board

108. Establishment of tax board


(1) The Minister may by public notice
(a) establish a tax board or boards for areas that the Minister thinks fit; and
(b) abolish an existing tax board or establish an additional tax board as circumstances may require.


(2) Tax boards are established under subsection (1) to hear appeals referred to in section 107 in the manner provided in this Part.