| (a) |
whose application for a competency certificate, licence, permit or authorisation in terms of this Act has been refused; |
| (b) |
whose competency certificate, licence, permit, or authorisation has been cancelled; |
| (c) |
whose licence, permit or authorisation has been issued subject to any condition; or |
| (d) |
who has received a notice of an administrative decision in terms of this Act which may detrimentally affect his or her rights, may, in the prescribed manner, appeal to the Appeal Board. |
| (2) |
The Appeal Board may confirm, vary or reverse any decision against which an appeal has been lodged in terms of this section. |
| (3) |
The Appeal Board may admit evidence of facts not before the Registrar when he or she made the decision which is the subject of the appeal only if— |
| (a) |
there is a reasonable explanation for the failure timeously to inform the Registrar of the facts; and |
| (b) |
the Registrar has had sufficient opportunity to verify the facts and to present any evidence to the Appeal Board in this regard. |
| (4) |
Subject to the provisions of this Act, no person is excused from complying with any of the provisions of this Act on the ground that an appeal is pending in terms of this section. |
| (5) |
For the purposes of subsection (3), the Appeal Board shall where required by a party to an appeal or within its own discretion issue a notice calling upon any person to give evidence or produce any article, book, accounts or record before the Appeal Board, and such notice must have the force of a subpoena in a court of law. |
[Section 133(5) inserted by section 41 of Act No. 28 of 2006]
Tax Administration Act, 2011
