Older Persons Act, 2006
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 court40. Dossier to tax court |
| (1) | At least 30 days before the hearing of the appeal, or as otherwise agreed between the parties, SARS must deliver to the appellant and the registrar a dossier containing copies, where applicable, of— |
| (a) | all returns by the appellant relevant to the year of assessment in issue; |
| (b) | all assessments by SARS relevant to the issues in appeal; |
| (c) | the appellant's notice of objection against the assessment; |
| (d) | SARS's notice of disallowance of the objection; |
| (e) | the appellant's notice of appeal; |
| (f) | SARS's statement of grounds of assessment and opposing the appeal under rule 31; |
| (g) | the appellant's statement of grounds of appeal under rule 32; |
| (h) | SARS's reply to the appellant's statement of grounds of appeal under rule 33, if any; |
| (i) | SARS's minute of the pre-trial conference and, if any, the appellant's differentiating minute; |
| (j) | any request for a referral from a tax board decision to the tax court under rule 29; and |
| (k) | any order by the tax court under Part F or a higher court in an interlocutory application or application on a procedural matter relating to the objection or the appeal. |
| (2) | The dossier must be prepared in accordance with the requirements of rule 5. |
| (3) | The registrar must deliver copies of the dossier to the tax court at least 20 days before the hearing of the appeal. |
