South African Revenue Service Act, 1997
R 385
National Environmental Management Act, 1998 (Act No. 107 of 1998)RegulationsNational Appeal Regulations, 2025Chapter 3: General Provisions11. Advisory appeal panel |
| (1) | If the appeal authority decides to appoint an advisory appeal panel or expert to consider and advise the appeal authority on an appeal, the appeal administrator must provide the appeal panel or expert with a written instruction within 10 calendar days of being appointed concerning the issues which the advisory appeal panel or expert must advise on. |
| (2) | The advisory appeal panel or expert must, within 10 calendar days of receiving instructions, submit its written recommendations to the appeal administrator. |
| (3) | A member of the advisory appeal panel or an expert must— |
| (a) | be independent; and |
| (b) | have suitable qualifications and experience in relation to the matters that must be considered in the appeal. |
| (4) | A person may not be appointed as a member of an advisory appeal panel or an expert if that person— |
| (a) | was involved in any way in the making of the decision being appealed; |
| (b) | or any spouse, partner or close family member of that person has a personal or private interest in the outcome of the appeal; |
| (c) | is an un-rehabilitated insolvent; |
| (d) | has, as a result of improper conduct, been removed from an office of trust; or |
| (e) | has been declared by a court to be mentally ill or disordered. |
| (5) | The chairperson of the advisory appeal panel must ensure that any dissenting opinion by a member of the panel is recorded in the written report of the panel. |
