Acts Online
GT Shield

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

Chapter 9 : Dispute Resolution

Part C : Tax board

113. Tax board procedure


(1) Subject to the procedure provided for by the "rules", the chairperson determines the procedures during the hearing of an appeal as the chairperson sees fit, and each party must have the opportunity to put the party's case to the tax board.


(2) The tax board is not required to record its proceedings.


(3) The chairperson may, when the proceedings open, formulate the issues in the appeal.


(4) The chairperson may adjourn the hearing of an appeal to a convenient time and place.


(5) A senior SARS official must appear at the hearing of the appeal in support of the assessment or "decision".


(6) At the hearing of the appeal the "appellant" must—
(a) appear in person in the case of a natural person; or
(b) in any other case, be represented by the representative taxpayer.


(7) If a third party prepared the "appellant's" return involved in the assessment or "decision", that third party may appear on the "appellant's" behalf.


(8) The "appellant" may, together with the notice of appeal, or within the further period as the chairperson may allow, request permission to be represented at the hearing otherwise than as referred to in subsection (6).


(9) If neither the "appellant" nor anyone authorised to appear on the "appellant's" behalf appears before the tax board at the time and place set for the hearing, the tax board may confirm the assessment or "decision" in respect of which the appeal has been lodged—
(a) at the request of the senior SARS official; and

[Paragraph (a) amended by section 25 of Act No. 13 of 2017]

(b) on proof that the "appellant" was furnished with the notice of the sitting of the tax board.


(10) If the tax board confirms an assessment or "decision" under subsection (9), the "appellant" may not thereafter request that the appeal be referred to the tax court under section 115.


(11) If the senior SARS official fails to appear before the tax board at the time and place set for the hearing, the tax board may allow the "appellant's" appeal at the "appellant's" request.


(12) If the tax board allows the appeal under subsection (11), SARS may not thereafter refer the appeal to the tax court under section 115.


(13) Subsections (9), (10), (11) and (12) do not apply if the chairperson is satisfied that sound reasons exist for the non-appearance and the reasons are delivered by the "appellant" or SARS to the clerk of the tax board within 10 business days after the date determined for the hearing or the longer period as may be allowed in exceptional circumstances.