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.