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


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

Part E : Procedures of tax court

43. Subpoena of witnesses to tax court


(1) At the request of either party, or if a tax court directs, a subpoena may be issued by the registrar requiring a person to attend the hearing of the appeal for the purpose of giving evidence in connection with an appeal.


(2) The subpoena may require the person subpoenaed to produce any specified document which may be in that person's possession or under that person's control and which is relevant to the issues in appeal.


(3) A witness or document subpoenaed must be relevant to the issues in appeal under rule 34.


(4) The Rules for the High Court made in accordance with the Rules Board for Courts of Law Act governing the service of subpoenas in civil matters in the high court will apply in respect of subpoenas issued under this rule.