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

Notices

Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Part E : Procedures of tax court

33. Reply to statement of grounds of appeal

 

(1) SARS may after delivery of the statement of grounds of appeal under rule 32 deliver a reply to the statement within—
(a) 15 days after the appellant has discovered the required documents, where the appellant was requested to make discovery under rule 36(2); or
(b) 20 days after delivery of the statement under rule 32.

 

(2) The reply to the statement of grounds of appeal must set out a clear and concise reply to any new grounds, material facts or applicable law set out in the statement.