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R 385.00
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart D : Tax court125. Appearance at hearing of tax court |
(1) | A senior SARS official referred to in section 12 may appear at the hearing of an appeal in support of the assessment or "decision". |
(2) | [Section 125(2) deleted by section 26 of Act No. 13 of 2017] |