Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart C : Tax board110. Constitution of tax board |
| (1) | A tax board consists of— |
| (a) | the chairperson, who must be an advocate or attorney from the panel appointed under section 111; and |
| (b) | if the chairperson, after considering any representation by a senior SARS official or the taxpayer, considers it necessary— |
[Section 110(1)(b) amended by section 24 of Act No. 13 of 2017]
| (i) | an accountant who is a member of the panel referred to in section 120; and |
| (ii) | a representative of the commercial community who is a member of the panel referred to in section 120. |
| (2) | Sections 122, 123, 124, 126, 127, 128 and 129 apply, with the necessary changes, and under procedures determined in the "rules", to the tax board and the chairperson. |
[Section 110(2) substituted by section 496 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
