Tax Administration Act, 2011
R 385
Promotion of Access to Information Act, 2000 (Act No. 2 of 2000)Board NoticesPromotion of Access to Information Manual in terms of Section 14 of the Promotion of Access to Information Act, 2000A. Particulars in terms of Section 14 of the Act10. Description of remedies available in respect of an Act or a failure to act by the IRBA [Section 14(1)(h)] |
10.1 | The requester may lodge an internal appeal with the IRBA Information officer, where any of the following decisions were taken by the Deputy Information Officer: |
10.1.1 | A decision not to grant access to a record; |
10.1.2 | A decision to extend the time period to deal with the request; |
10.1.3 | Fee charged; |
10.1.4 | The refusal to grant the requester any part of the record sought; and/or |
10.1.5 | The refusal to grant the requested access to the record in the requested format. |
10.2 | The following procedures will apply to appeals: |
10.2.1 | The requester must complete the relevant appeal Form C, attached hereto under Part C, within 60 days of receipt of the decision sought to be appealed. |
10.2.2 | After completing the form, the requester must send it to the Information Officer. |
10.2.3 | The requester may request to be informed of the outcome of the appeal in any manner other than a written reply, for example, telephonically. |
10.2.4 | The person appealing must supply their contact details. |
10.2.5 | The Information Officer will respond to the appeal within 10 working days; and if the appeal failed, reasons will be provided in terms of the Act. |
10.3 | In the event that an internal appeal fails, or the decision set out in 10.1 was taken by the Information Officer, the requester retains the right to approach a court o f competent jurisdictions for: |
10.3.1 | An order reviewing and setting aside the decision of the IRBA; or |
10.3.2 | In the case of non-compliance by the IRBA, an order compelling the IRBA to comply with the relevant provisions of the Act. |