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

Notices

Notice of Addresses at which a document, notice or request is to be delivered or made for purposes of Rule 2(1)(c)(ii) and Rule 3(1) read together with Rule 2(1)(c)(iii) of the Rules promulgated in terms of Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

1. General

 

1.1 In this notice, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in section 1 of the Tax Administration Act, (“the Act”) 2011, or the dispute resolution rules promulgated under section 103 of the Act (the “rules” or “rule”), has the meaning so assigned.

 

1.2 In terms of rule 2(1)(c)(ii) and rule 3(1) read together with rule 2(1)(c)(iii) of the rules this notice provides for the prescribed manner for delivery of documents, notices or requests made relating to the dispute process as determined by Chapter 9 of the Act and the rules.