110.    Constitution of tax board

 

(1)     A tax board consists of-

 

(a)     the chairperson, who must be selected from the panel appointed under section 111; and

 

(b)     if the chairperson, after considering any legal representations by a senior SARS official or the taxpayer, considers it necessary-

 

(i)      an accountant who is a member of the panel referred to in section 120;

 

(ii)     a representative of the commercial community who is a member of the panel referred to in section 120; or

 

(iii)    a legal practitioner who is a member of the panel referred to in section 111.

[Subsection (1) amended by section 24 of Act 13 of 2017 and by section 34 of Act 33 of 2019 and substituted by section 25 of Act 43 of 2024]

 

(2)     Sections 122, 123, 124, 126, 127, 128 and 129 apply, with the necessary changes, and under procedures determined in the ‘rules’, to the tax board and the chairperson.