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

Chapter 9 : Dispute Resolution

Part C : Tax board

111. Appointment of chairpersons


(1) The Minister must, in consultation with the Judge-President of the Division of the High Court with jurisdiction in the area where the tax board is to sit, by public notice appoint advocates and attorneys to a panel from which a chairperson of the tax board must be nominated from time to time.


(2) The persons appointed under subsection (1)—
(a) hold office for five years from the date the notice of appointment is published in the public notice;
(b) are eligible for re-appointment as the Minister thinks fit; and
(c) must be persons of good standing who have appropriate experience.

[Section 111(2) substituted by section 53 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]


(3) The Minister may terminate an appointment made under this section at any time for misconduct, incapacity or incompetence.


(4) A member of the panel must be appointed as chairperson of a tax board.


(5) A chairperson will not solely on account of his or her liability to tax be regarded as having a personal interest or a conflict of interest in any matter upon which he or she may be called upon to adjudicate.


(6) A chairperson must withdraw from the proceedings as soon as the chairperson becomes aware of a conflict of interest which may give rise to bias which the chairperson may experience with the case concerned or other circumstances that may affect the chairperson's ability to remain objective for the duration of the case.


(7) Either party may ask for withdrawal of the chairperson on the basis of conflict of interest or other indications of bias, under procedures provided in the "rules".