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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 F : Applications on notice

53. Application against decision by chairperson of tax board

 

(1) A party may, despite the procedures set out in Part D, apply to a tax court against a decision by a chairperson of a tax board that concerns—
(a) the non-appearance of a person at a hearing of the tax board under section 113(13) of the Act; or
(b) the extension of the period within which a request to refer a tax board decision to the tax court under section 115 must be made.

 

(2) A party may apply to the tax court to may make an order—
(a) condoning a party's non-appearance at a tax board hearing; or
(b) allowing a party's request for extension of the referral of the appeal to the tax court.