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
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.|
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