Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 9 : Dispute Resolution
Part D : Tax court
116. Establishment of tax court
|(1)||The President of the Republic may by proclamation in the Gazette establish a tax court or additional tax courts for areas that the President thinks fit and may abolish an existing tax court as circumstances may require.|
|(2)||The tax court is a court of record.|
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