Tax Administration Act, 2011
R 385
Promotion of Access to Information Act, 2000 (Act No. 2 of 2000)Part 4 : Internal Appeals against DecisionsChapter 1 : Internal Appeals against Decisions of Information Officers of Certain Public Bodies75. Manner of internal appeal, and appeal fees |
| (1) | An internal appeal— |
| (a) | must be lodged in the prescribed form— |
| (i) | within 60 days; |
| (ii) | if notice to a third party is required by section 49(1)(b), within 30 days after notice is given to the appellant of the decision appealed against or, if notice to the appellant is not required, after the decision was taken; |
| (b) | must be delivered or sent to the information officer of the public body concerned at his or her address, fax number or electronic mail address; |
| (c) | must identify the subject of the internal appeal and state the reasons for the internal appeal and may include any other relevant information known to the appellant; |
| (d) | if, in addition to a written reply, the appellant wishes to be informed of the decision on the internal appeal in any other manner, must state that manner and provide the necessary particulars to be so informed; |
| (e) | if applicable, must be accompanied by the prescribed appeal fee referred to in subsection (3); and |
| (f) | must specify a postal address or fax number. |
| (2) |
| (a) | If an internal appeal is lodged after the expiry of the period referred to in subsection (1)(a), the relevant authority must, upon good cause shown, allow the late lodging of the internal appeal. |
| (b) | If that relevant authority disallows the late lodging of the internal appeal, he or she must give notice of that decision to the person that lodged the internal appeal. |
| (3) |
| (a) | A requester lodging an internal appeal against the refusal of his or her request for access must pay the prescribed appeal fee (if any). |
| (b) | If the prescribed appeal fee is payable in respect of an internal appeal, the decision on the internal appeal may be deferred until the fee is paid. |
| (4) | As soon as reasonably possible, but in any event within 10 working days after receipt of an internal appeal in accordance with subsection (1), the information officer of the public body concerned must submit to the relevant authority— |
| (a) | the internal appeal together with his or her reasons for the decision concerned; and |
| (b) | if the internal appeal is against the refusal or granting of a request for access, the name, postal address, phone and fax number and electronic mail address, whichever is available, of any third party that must be notified in terms of section 47(1) of the request. |
