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R 385.00
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 court35. Amendments of statements |
(1) | The parties may agree that a statement under rule 31, 32 or 33 be amended. |
(2) | If the other party does not agree to the amendment, the party who requires an amendment may apply to the tax court under Part F for an order under rule 52. |