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s 130 TAX ADMINISTRATION ACT 28 OF 2011 s 137
(3) The tax court may make an order as to costs provided for in the ‘rules’ in—
(a) a test case designated under section 106 (5); or
(b) an interlocutory application or an application in a
procedural matter referred to in section 117 (3).
[Sub-s. (3) deleted by s. 61 of Act 21 of 2012 (date
of commencement deemed to have been 1 October 2012) and added by s. 53 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012 as well.]
131 Registrar to notify parties of judgment of tax court
The ‘registrar’ must notify the ‘appellant’ and SARS of the court’s decision within 21 business days of the date of the delivery of the written decision.
132 Publication of judgment of tax court
A judgment of the tax court dealing with an appeal under this Chapter must be published for general information and, unless the sitting of the tax court was public under the circumstances referred to in section 124 (2), in a form that does not reveal the ‘appellant’s’ identity.
Part E
Appeal against tax court decision (ss. 133–141)
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
[Sub-para. (i) substituted by s. 54 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(ii) the appeal was heard by the tax court constituted under section 118 (5).
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 attorney or agent, a notice of intention to appeal against the decision.
(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 ndings 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— 144
(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.
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.
[Sub-s. (1) substituted by s. 62 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(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 10 of 2013), an order made by the president of the tax court under subsection (1) is nal.
[Sub-s. (3) substituted by s. 54 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
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.
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
Prelex
Wording of sub-s. (3) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(3) Subject to the right to petition the Chief Justice for leave to appeal to the Supreme Court of Appeal in terms of section 21 of the Supreme Court Act, 1959 (Act 59 of 1959), an order made by the president of the tax court under subsection (1) is nal.
(b)
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
supply to the person referred to in paragraph (a) a certi ed copy of an order that the president of the tax
Juta’s IndIrect tax 2016