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

Chapter 9 : Dispute Resolution

Part C : Tax board

114. Decision of tax board


(1) The tax board, after hearing the "appellant's" appeal against an assessment or "decision", must decide the matter in accordance with this Chapter.


(2) The Chairperson must prepare a written statement of the tax board's decision that includes the tax board's findings of the facts of the case and the reasons for its decision, within 60 business days after conclusion of the hearing.


(3) The clerk must by notice in writing submit a copy of the tax board's decision to SARS and the "appellant".