Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart D : Tax court125. Appearance at hearing of tax court |
| (1) | A senior SARS official referred to in section 12 may appear at the hearing of an appeal in support of the assessment or "decision". |
| (2) | [Section 125(2) deleted by section 26 of Act No. 13 of 2017] |
