Part A
General
Category: Tax Administration Act No. 28 of 2011
“Class members” definition of section 75 of TAA
‘class member’ and ‘class members’ means a member or members of the ‘class’ to which a ‘binding class ruling’ applies;
Section 88 (TAA) – Non-binding private opinions
88. Non-binding private opinions
(1) A ‘non-binding private opinion’ does not have ‘binding effect’ upon SARS.
(2) A ‘non-binding private opinion’ may not be cited in any proceedings including court proceedings, other than proceedings involving the person to whom the opinion was issued.
Section 101 (TAA) – Definitions
101. Definitions
In this Chapter, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:
Section 113 (TAA) – Tax board procedure
113. Tax board procedure
(1) Subject to the procedure provided for by the ‘rules’, the chairperson determines the procedures during the hearing of an appeal as the chairperson sees fit, and each party must have the opportunity to put the party’s case to the tax board.
(2) The tax board is not required to record its proceedings.
(3) The chairperson may, when the proceedings open, formulate the issues in the appeal.
(4) The chairperson may adjourn the hearing of an appeal to a convenient time and place.
(5) A senior SARS official must appear at the hearing of the appeal in support of the assessment or ‘decision’.
(6) At the hearing of the appeal the ‘appellant’ must-
(a) appear in person in the case of a natural person; or
(b) in any other case, be represented by the representative taxpayer.
(7) If a third party prepared the ‘appellant’s’ return involved in the assessment or ‘decision’, that third party may appear on the ‘appellant’s’ behalf.
(8) The ‘appellant’ may, together with the notice of appeal, or within the further period as the chairperson may allow, request permission to be represented at the hearing otherwise than as referred to in subsection (6).
(9) If neither the ‘appellant `nor anyone authorised to appear on the ‘appellant’s’ behalf appears before the tax board at the time and place set for the hearing, the tax board may confirm the assessment or ‘decision’ in respect of which the appeal has been lodged-
(a) at the request of the senior SARS official; and
[Para. (a) substituted by section 25 of Act 13 of 2017 effective on 18 December 2017]
(b) on proof that the ‘appellant’ was furnished with the notice of the sitting of the tax board.
(10) If the tax board confirms an assessment or ‘decision’ under subsection (9), the ‘appellant’ may not thereafter request that the appeal be referred to the tax court under section 115.
(11) If the senior SARS official fails to appear before the tax board at the time and place set for the hearing, the tax board may allow the ‘appellant’s’ appeal at the ‘appellant’s’ request.
(12) If the tax board allows the appeal under subsection (11), SARS may not thereafter refer the appeal to the tax court under section 115.
(13) Subsections (9), (10), (11) and (12) do not apply if the chairperson is satisfied that sound reasons exist for the non-appearance and the reasons are delivered by the ‘appellant’ or SARS to the clerk of the tax board within 10 business days after the date determined for the hearing or the longer period as may be allowed in exceptional circumstances.
Section 128 (TAA) – Contempt of tax court
128. Contempt of tax court
(1) If, during the sitting of a tax court, a person-
(a) wilfully insults a judge or member of the tax court;
(b) wilfully interrupts the tax court proceedings; or
(c) otherwise misbehaves in the place where the hearing is held,
the president of a tax court may impose upon that person a fine or, in default of payment, imprisonment for a period not exceeding three months.
(2) An order made under subsection (1) must be executed as if it were an order made by a Magistrate’s Court under similar circumstances, and the provisions of a law which apply in respect of such an order made by a Magistrate’s Court apply with the necessary changes in respect of an order made under subsection (1).
Section 114 (TAA) – Decision of tax board
114. Decision of tax board
(1) The tax board, after hearing the ‘appellant’s’ appeal against an assessment or ‘decision’, must decide the matter in accordance with this Chapter.
(2) The Chairperson must prepare a written statement of the tax board’s decision that includes the tax board’s findings of the facts of the case and the reasons for its decision, within 60 business days after conclusion of the hearing.
(3) The clerk must by notice in writing submit a copy of the tax board’s decision to SARS and the ‘appellant’.
Section 115 (TAA) – Referral of appeal to tax court
115. Referral of appeal to tax court
(1) If the ‘appellant’ or SARS is dissatisfied with the tax board’s decision or the Chairperson fails to deliver the decision under section 114(2) within the prescribed 60 business day period, the ‘appellant’ or SARS may within 21 business days, or within the further period as the Chairperson may on good cause shown allow, after the date of the notice referred to in section 114(3) or the expiry of the period referred to in section 114(2), require, in writing, that the appeal be referred to the tax court for hearing.
(2) The tax court must hear de novo a referral of an appeal from the tax board’s decision under subsection (1).
Part D – Tax court (TAA)
Part D
Tax court
Section 116 (TAA) – Establishment of tax court
116. Establishment of tax court
(1) The President of the Republic may by proclamation in the Gazette establish a tax court or additional tax courts for areas that the President thinks fit and may abolish an existing tax court as circumstances may require.
(2) The tax court is a court of record.