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

Chapter 9 : Dispute Resolution

Part D : Tax court

124. Sitting of tax court not public


(1) The tax court sittings for purposes of hearing an appeal under section 107 are not public.


(2) The president of the tax court may in exceptional circumstances, on request of any person, allow that person or any other person to attend the sitting but may do so only after taking into account any representations that the "appellant" and a senior SARS official, referred to in section 12 appearing in support of the assessment or "decision", wishes to make on the request.