Acts Online
GT Shield

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

Chapter 9 : Dispute Resolution

Part E : Appeal against tax court decision

133. Appeal against decision of tax court


(1) The taxpayer or SARS may in the manner provided for in this Act appeal against a decision of the tax court under sections 129 and 130.


(2) An appeal against a decision of the tax court lies—
(a) to the full bench of the Provincial Division of the High Court which has jurisdiction in the area in which the tax court sitting is held; or
(b) to the Supreme Court of Appeal, without an intermediate appeal to the Provincial Division, if—
(i) the president of the tax court has granted leave under section 135; or

[Section 133(2)(b)(i) substituted by section 54 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]

(ii) the appeal was heard by the tax court constituted under section 118(5).