Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part E : Procedures of tax court33. Reply to statement of grounds of appeal |
| (1) | SARS may after delivery of the statement of grounds of appeal under rule 32 deliver a reply to the statement within— |
| (a) | 15 days after the appellant has discovered the required documents, where the appellant was requested to make discovery under rule 36(2); or |
| (b) | 20 days after delivery of the statement under rule 32. |
| (2) | The reply to the statement of grounds of appeal must set out a clear and concise reply to any new grounds, material facts or applicable law set out in the statement. |
