109.    Jurisdiction of tax board

 

(1)     An appeal against an assessment or ‘decision’ must in the first instance be heard by a tax board, if-

 

(a)     the tax in dispute does not exceed the amount the Minister determines by public notice; and

 

(b)     a senior SARS official and the ‘appellant’ so agree.

 

(2)     SARS must designate the places where tax boards hear appeals.

 

(3)     The tax board must hear an appeal at the place referred to in subsection (2) which is closest to the ‘appellant’s’ residence or place of business, unless the ‘appellant’ and SARS agree that the appeal be heard at another place.

 

(4)     In making a decision under subsection (1)(b), a senior SARS official must consider whether the grounds of the dispute or legal principles related to the appeal should rather be heard by the tax court.

 

(5)     If the chairperson prior to or during the hearing, considering the grounds of the dispute or the legal principles related to the appeal, believes that the appeal should be heard by the tax court rather than the tax board, the chairperson may direct that the appeal be set down for hearing de novo before the tax court.