Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 9 : Dispute Resolution
Part E : Appeal against tax court decision
140. Record of appeal of tax court decision
|(1)||The record lodged with a court to which an appeal against a decision of a tax court is noted, includes all documents placed before the tax court under the "rules".|
|(2)||Documents submitted in the tax court which do not relate to the matters in dispute in the appeal may be excluded from the record with the consent of the parties.|
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