Page 552 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
27. Subpoenas and dossier to tax board
28. Procedures in tax board
29. Referral of appeal from tax board to tax court
30. Reasons for non-appearance at tax board hearing
Part E
Procedures of tax court
31. Statement of grounds of assessment and opposing appeal
32. Statement of grounds of appeal
33. Reply to statement of grounds of appeal
34. Issues in appeal
35. Amendments of statements
36. Discovery of documents
37. Notice of expert witness
38. Pre-trial conference
39. Set down of appeal for hearing before tax court
40. Dossier to tax court
41. Places at which tax court sits
42. Procedures not covered by Act and rules
43. Subpoena of witnesses to tax court
44. Procedure in tax court
45. Postponement or removal of case from roll
46. Withdrawal or concession of appeal or application
47. Costs
48. Witness fees
49. Request for recordings
Part F
Applications on notice
50. Procedures under this Part
51. Applications provided for in Act
52. Applications provided for under rules
53. Application against decision by chairperson of tax board
54. Application for withdrawal of chairperson of tax board
55. Application for withdrawal of member of tax court
56. Application for default judgement in the event of non-compliance with rules
57. Notice of motion and founding af davit
58. Address and due date
59. Set down for hearing where no intention to oppose
60. Notice of intention to oppose and answering af davit
61. Replying af davit
62. Set down for hearing where no answering af davit
63. Application for set down by respondent
64. Judgement by tax court
Part G
Transitional arrangements
65. De nitions
66. Application of rules to prior or continuing action
67. Applications of new procedures
68. Completion of time periods
1. De nitions
Part A
General Provisions
In these rules, unless the context indicates otherwise, a term which is assigned a meaning in the Act, has the meaning so assigned, and the following terms have the following meaning:
‘appellant’ means a taxpayer who has noted an appeal under section 107 of the Act against an assessment as de ned in these rules;
‘assessment’ includes, for purposes of these rules, a decision referred to in section 104(2) of the Act; ‘clerk’ means the clerk of the tax board appointed under section 112 of the Act;
‘day’ means a ‘business day’ as de ned in section 1 of the Act;
544 Juta’s IndIrect tax 2016