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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 A : General provisions

5. Index and pagination of documents


(1) In all proceedings before the tax board and tax court, all documents required to be delivered under these rules must be—
(a) if drafted under these rules, divided into paragraphs numbered consecutively;
(b) paginated by the party who seeks to put them before the tax board or tax court; and
(c) as far as practical, arranged in chronological order.


(2) All documents must be accompanied by an index that corresponds with the sequence of the paginated documents and the index must contain sufficient information to enable the tax board or tax court to identify every document without having to refer to the document itself.


(3) If additional documents are filed after the index has been completed, the party who files additional documents must paginate them following the method of original pagination, and compile a supplementary index describing the additional documents.


(4) Unless the parties agree otherwise, the party who produces the paginated documents and index must make the number of copies specified by the clerk or the registrar of the original and any supplementary documents, as well as the related index, and deliver a copy to the clerk or registrar and to the other party.


(5) A document delivered electronically must comply with the rules for electronic communication issued under section 255 of the Act.