| (1) |
Despite regulation 7(1), the appeal authority may decide an appeal within— |
| (a) |
70 calendar days of the expiry of the time period in regulation 5; or |
| (b) |
50 calendar days of the appeal administrator receiving the appeal panel or expert’s recommendations, |
where an appeal is complex.
| (2) |
An appeal is complex where it requires— |
| (a) |
the appointment of an advisory appeal panel or an expert to assist the appeal authority to decide an appeal; |
| (b) |
the appeal administrator to undertake a site inspection to properly advise the appeal authority; or |
| (c) |
more than one appeal administrator to process the appeal due to the volume of its documents or the technical nature of its subject-matter. |
South African Revenue Service Act, 1997
