Acts Online
GT Shield

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

Rules

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.