Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart D : Tax court126. Subpoena of witness to tax court |
SARS, the "appellant" or the president of a tax court may subpoena any witness in the manner prescribed in the "rules", whether or not that witness resides within the tax court's area of jurisdiction.
