Notice No. 550

11 July 2014

GG 37819

South African Revenue Service

In terms of section 103 of the Tax Administration Act, 2011, I, Nhlanhla Musa Nene, the Minister of Finance, after consultation with the Minister of Justice and Constitutional Development, hereby prescribe in the Schedule hereto, the rules governing the procedures to lodge an objection and appeal against an assessment or decision under Chapter 9 of the Act, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a Tax Board or Tax Court.

N M Nene

Minister of Finance