Tax Administration Act, 2011
R 385
Firearms Control Act, 2000 (Act No. 60 of 2000)RegulationsFirearms Control Fees Amendment Regulations, 2020Chapter 11 : Organisational StructuresPart 2 : Administrative justice and appeals91. Appeal procedure |
| (1) | An appeal by a person referred to in section 133 of the Act, must be noted by the person or his or her legal representative— |
| (a) | within 90 days after the date on which the Registrar made the decision; and |
| (b) | by submitting an appeal notice to the Appeal Board in the form prescribed in Annexure "A" to these regulations. |
| (2) | An appeal notice must clearly indicate the decision that was taken, the date of the decision, ground or grounds of appeal, and by attaching written submissions in support of the appeal to the appeal notice. |
| (3) | The Appeal Board may condone the late submission of an appeal notice on good cause shown by the appellant why it was impossible for him or her to comply with the relevant provision as to time, or that there is any other sound reason why the appellant cannot or could not comply with such provision. |
| (4) | A copy of the notification contemplated in regulation 89(c) must be attached to appeal notice. |
| (5) | An appeal must be submitted to the Appeal Board by hand, facsimile or by post and must be addressed to the Chairperson of the Appeal Board at the following addresses or numbers— |
Postal address: Private Bag X811, Pretoria, 0001;
Physical address: Ground Floor, Veritas Building, Volkstem Avenue, Pretoria;
Facsimile address: (012) 353 6211;
E-mail address: [email protected].
| (6) | The Appeal Board must acknowledge receipt of an appeal notice and the date of such receipt in writing, and may do so by post, facsimile or by appending the acknowledgment on a copy of the appeal notice in the event of the appeal being delivered by hand. |
| (7) | The Appeal Board must inform the relevant official who made the decision in question of the appeal, supply him or her with a copy of the documents referred to in subregulation (2), and request him or her to respond in writing within 21 days, as to why the appeal should not be upheld. |
| (8) | The Appeal Board may request an appellant or the appellant’s legal representative to address the Board during the hearing of that appeal, in which case the Appeal Board shall inform the appellant and the official in question that oral representation by the parties will be allowed during the hearing, and afford both parties the opportunity of making oral submissions during the hearing. |
| (9) | Subject to the provisions of section 133(3) of the Act the Appeal Board may, if it deems it necessary, request additional evidence of facts from any party, in order to allow it to come to a just and fair decision. |
| (10) | The Appeal Board must— |
| (a) | finalise an appeal within 45 days after expiry of the 21 days contemplated in subregulation (7); and |
| (b) | notify an appellant, or his or her legal representative in writing of the outcome of an appeal, within 14 days of the Appeal Board’s decision. |
| (11) | Nothing in this regulation must be construed as referring to a decision of a court acting under section 103 of the Act. |
