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), 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 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. |
