Implementation of Geneva Conventions Act, 2012
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part D : Procedures of tax board26. Set down of appeal before tax board |
| (1) | The clerk must set an appeal down before the tax board within 30 days after receipt of— |
| (a) | a notice by the appellant under rule 11(2)(a), 23(4), 24(4) or 25(3); |
| (b) | a decision by the chairperson to condone non-appearance before the tax board under rule 30; or |
| (c) | an order by the tax court to condone non-appearance before the tax board under rule 53. |
| (2) | The clerk in his or her sole discretion may allocate a date for the hearing. |
| (3) | The clerk must give the parties written notice of the date, time and place for the hearing of the appeal at least 20 days before the hearing. |
