Part E
Appeal against tax court decision
Category: Part E – Appeal against tax court decision (TAA)
Section 133 (TAA) – Appeal against decision of tax court
133. Appeal against decision of tax court
(1) The taxpayer or SARS may in the manner provided for in this Act appeal against a decision of the tax court under sections 129 and 130.
(2) An appeal against a decision of the tax court lies-
(a) to the full bench of the Provincial Division of the High Court which has jurisdiction in the area in which the tax court sitting is held; or
(b) to the Supreme Court of Appeal, without an intermediate appeal to the Provincial Division, if-
(i) the president of the tax court has granted leave under section 135; or
(ii) the appeal was heard by the tax court constituted under section 118(5).
Section 134 (TAA) – Notice of intention to appeal tax court decision
134. Notice of intention to appeal tax court decision
(1) A party who intends to lodge an appeal against a decision of the tax court (hereinafter in this Part referred to as the appellant) must, within 21 business days after the date of the notice by the ‘registrar’ notifying the parties of the tax court’s decision under section 131, or within a further period as the president of the tax court may on good cause shown allow, lodge with the ‘registrar’ and serve upon the opposite party or the opposite party’s legal practitioner or agent, a notice of intention to appeal against the decision.
[Subsection (1) substituted by section 36 of Act 33 of 2019]
(2) A notice of intention to appeal must state-
(a) in which division of the High Court the appellant wishes the appeal to be heard;
(b) whether the whole or only part of the judgment is to be appealed against (if in part only, which part), and the grounds of the intended appeal, indicating the findings of fact or rulings of law to be appealed against; and
(c) whether the appellant requires a transcript of the evidence given at the tax court’s hearing of the case in order to prepare the record on appeal (or if only a part of the evidence is required, which part).
(3) If the appellant is the taxpayer and requires a-
(a) transcript of the evidence or a part thereof from the ‘registrar’, the appellant must pay the fees prescribed by the Commissioner by public notice; or
(b) copy of the recording of the evidence or a part thereof from the ‘registrar’ for purposes of private transcription, the appellant must pay the fees prescribed by the Commissioner in the public notice.
(4) A fee paid under subsection (3) constitutes funds of SARS within the meaning of section 24 of the SARS Act.
Section 135 (TAA) – Leave to appeal Supreme Court of Appeal against tax court decision
135. Leave to appeal to Supreme Court of Appeal against tax court decision
(1) If an intending appellant wishes to appeal against a decision of the tax court to the Supreme Court of Appeal, the ‘registrar’ must submit the notice of intention to appeal lodged under section 134(1) to the president of the tax court, who must make an order granting or refusing leave to appeal having regard to the grounds of the intended appeal as indicated in the notice.
(2) If the president of the tax court cannot act in that capacity or it is inconvenient for the president to act in that capacity for purposes of this section, the Judge-President of the relevant Division of the High Court may nominate and second another judge or acting judge to act as president of the tax court for that purpose.
(3) Subject to leave to appeal to the Supreme Court of Appeal in terms of section 17 of the Superior Courts Act, 2013 (Act No. 10 of 2013), an order made by the president of the tax court under subsection (1) is final.
[Subsection (3) substituted by section 54 of Act 23 of 2015 effective on 8 January 2016]
Section 136 (TAA) – Failure to lodge notice of intention to appeal tax court decision
136. Failure to lodge notice of intention to appeal tax court decision
(1) A person entitled to appeal against a decision of the tax court, who has not lodged a notice of intention to appeal within the time and in the manner required by section 134, abandons, subject to any right to note a cross appeal, the right of appeal against the decision.
(2) A person who under section 134 lodged a notice of intention to appeal against a decision of the tax court but who has subsequently withdrawn the notice, abandons the right to note an appeal or cross-appeal against the decision.
Section 137 (TAA) – Notice by registrar of period for appeal of tax court decision
137. Notice by registrar of period for appeal of tax court decision
(1) After the expiry of the time allowed under section 134(1) for the lodging of a notice of intention to appeal, the ‘registrar’ must-
(a) give notice to a person who has lodged a notice of intention to appeal which has not been withdrawn, that if the person decides to appeal, the appeal must be noted within 21 business days after the date of the ‘registrar’s’ notice; and
(b) supply to the person referred to in paragraph (a) a certified copy of an order that the president of the tax court made under section 135 which is the subject of the intended appeal.
(2) The ‘registrar’ may not give notice under subsection (1)(a) until the order has been made or the transcript has been completed if-
(a) it appears that the president of the tax court will make an order under section 135; or
(b) an intending appellant requires a transcript of evidence given at the hearing of the case by the tax court as envisaged in section 134(2)(c).
(3) If the opposite party is not also an intending appellant in the same case, the ‘registrar’ must provide to the opposite party copies of the notice and any order referred to in subsection (1)(a) and (b).
Section 138 (TAA) – Notice of appeal to Supreme Court of Appeal against tax court decision
138. Notice of appeal to Supreme Court of Appeal against tax court decision
(1) If a person has-
(a) appealed to the Supreme Court of Appeal from a court established under section 118(5);
(b) been granted leave to appeal to the Supreme Court of Appeal under section 135; or
(c) successfully petitioned to the Supreme Court of Appeal for leave to appeal,
the appeal which a party must note against a decision given in the relevant case must be noted to that Court.
(2) If the notice of intention to appeal was noted to the High Court or leave to appeal to the Supreme Court of Appeal has been refused under section 135, the party who lodged the notice of intention to appeal must note an appeal to the appropriate Provincial Division of the High Court.
(3) The notice of appeal must be lodged within the period referred to in section 137(1)(a) or within a longer period as may be allowed under the rules of the court to which the appeal is noted.
(4) A notice of appeal must be in accordance with the requirements in the rules of the relevant higher court.
Section 139 (TAA) – Notice of cross-appeal of tax court decision
139. Notice of cross-appeal of tax court decision
(1) A crossappeal against a decision of the tax court in a case in which an appeal has been lodged under section 138, must be noted by lodging a written notice of cross appeal with the ‘registrar’, serving it upon the opposite party or the opposite party’s legal practitioner and lodging it with the registrar of the court to which the crossappeal is noted.
[Subsection (1) substituted by section 37 of Act 33 of 2019]
(2) The notice of cross-appeal must be lodged within 21 business days after the date the appeal is noted under section 138 or within a longer period as may be allowed under the rules of the court to which the cross-appeal is noted.
(3) A notice of cross-appeal must state-
(a) whether the whole or only part of the judgment is appealed against, and if a part, which part;
(b) the grounds of cross-appeal specifying the findings of fact or rulings of law appealed against; and
(c) any further particulars that may be required under the rules of the court to which the cross-appeal is noted.
Section 140 (TAA) – Record of appeal of tax court decision
140. Record of appeal of tax court decision
(1) The record lodged with a court to which an appeal against a decision of a tax court is noted, includes all documents placed before the tax court under the ‘rules’.
(2) Documents submitted in the tax court which do not relate to the matters in dispute in the appeal may be excluded from the record with the consent of the parties.
Section 141 (TAA) – Abandonment of judgment
141. Abandonment of judgment
(1) A party may, by notice in writing, lodged with the ‘registrar’ and the opposite party or the opposite party’s legal practitioner or agent, abandon the whole or a part of a judgment in the party’s favour.
[Subsection (1) substituted by section 38 of Act 33 of 2019]
(2) A notice of abandonment becomes part of the record.