Acts Online
GT Shield

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

Chapter 9 : Dispute Resolution

Part D : Tax court

126. Subpoena of witness to tax court


SARS, the "appellant" or the president of a tax court may subpoena any witness in the manner prescribed in the "rules", whether or not that witness resides within the tax court's area of jurisdiction.