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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

49. Request for recordings

 

(1) If the appellant requires from the registrar under section 134(3) of the Act—
(a) a transcript of the evidence or part thereof given at the hearing of the appeal; or
(b) a copy of the recording of the evidence or a part thereof given at the hearing of the appeal for purposes of private transcription,

the appellant must pay to the registrar the costs as prescribed by the Commissioner in a public notice issued under section 134(3).

 

(2) The appellant must pay the costs as follows:
(a) if a transcript is required, payment must be made within 20 days of delivery of the transcript and the invoice by the registrar; or
(b) if a copy of the recording of the evidence is required, payment in full must be made upon receipt of the copy and invoice by the registrar.