Special Investigating Units and Special Tribunals Act, 1996
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), prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional RulesPart E : Procedures of tax court33. Reply to statement of grounds of opposing 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 35(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. |
