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 F : Applications on notice
59. Set down for hearing where no intention to oppose
|(1)||If the respondent does not, on or before the day set out in the notice under rule 58(b), deliver to the applicant a notice of intention to oppose the application, the applicant may apply to the registrar to set the matter down.|
|(2)||An application must be heard by a tax court having jurisdiction within any area in which the appellant resides or carries on business unless the applicant and the registrar agree that it be heard in another area.|
|(3)||The registrar must deliver to the parties a written notice of the time and place appointed for the application at least 10 days before the date on which it has been set down.|
Join our mailing list!