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Tax Administration Act, 2011 (Act No. 28 of 2011)

Rules

Rules 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 Rules

Part E : Procedures of tax court

49. Request for recordings

 

(1) If the appellant requires from the registrar under section 134(3) of the Act—
(a) a transcript of the evidence or part thereof given at the hearing of the appeal; or
(b) a copy of the recording of the evidence or a part thereof given at the hearing of the appeal for purposes of private transcription,

the appellant must pay to the registrar the costs as prescribed by the Commissioner in a public notice issued under section 134(3).

 

(2) The appellant must pay the costs as follows:
(a) if a transcript is required, payment must be made within 20 days of delivery of the transcript and the invoice by the registrar; or
(b) if a copy of the recording of the evidence is required, payment in full must be made upon receipt of the copy and invoice by the registrar.