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General INCOME TAX ACT: REGULATIONS AND NOTICES General GENERAL REGULATIONS
Promulgated under
GN R105 in GG 1011 of 22 January 1965
The State President has, by virtue of the powers vested in him by section one hundred and seven of the Income Tax
Act, 1962 (Act 58 of 1962), been pleased to make the regulations contained in the Schedule hereto in substitution for the regulations published under Government Notices. 1048 of 25th July, 1941, 2218 of 16th November, 1945, 1794 of 27th August, 1948, 845 of 22nd April, 1955 and 22 of 5th January, 1962.
PART A GENERAL
De nitions
A1. In these Regulations, unless the context otherwise indicates, any word or expression to which a meaning has been assigned in the Income Tax Act, 1962 (Act 58 of 1962), bears the meaning so assigned thereto, and—
‘the Act’ means the Income Tax Act, 1962 (Act 58 of 1962);
‘the Court’ means any special court for hearing income tax appeals, constituted in accordance with the provisions of section eighty-three of the Act.
Accounts
A2. Any return required to be rendered by the taxpayer under the Act shall be accompanied by all such balance sheets, trading accounts, pro t and loss accounts, and other accounts of whatsoever nature, as are necessary to support the information contained in the return, and all such accounts shall be signed by the taxpayer and by the person who has prepared them on his behalf.
PART B APPEALS TO THE COURT
[Part B repealed to the extent that the Rules promulgated under GN R467 in GG 24639 of 1 April 2003 in terms of Part C apply in respect of any objection or appeal.]
B1. There shall be a registrar to the Court.
B2. The places at which the Court shall sit and the times of the sittings shall be decided upon by arrangement between the Judge President of the Provincial Division of the Supreme Court having jurisdiction in the area for which the Court has been constituted, the Secretary and the registrar of the Court and every appeal shall be heard and determined at whichever of the places so decided upon is nearest to the residence of the appellant: Provided that if the appellant and the Secretary are agreed, the appeal shall be heard in the area of another Court by the Court for that area: Provided further that no sitting of the Court shall commence earlier than twenty-one days after the last day of the previous sitting unless the Secretary agrees thereto.
B3. At least ten days before the hearing of each appeal the Secretary shall transmit to the registrar for submission to the Court a dossier containing a short statement of the case, copies of the assessment made upon the appellant, of the notices of objection and appeal and of the correspondence relating thereto. At the same time the Secretary shall furnish the appellant with a copy of such dossier.
B4. Save as in these Regulations is otherwise provided, the general practice and procedure of the Court shall be that of a magistrate’s court in so far as such practice and procedure are applicable.
B5. The appellant may appear and conduct his case in person or by means of any person authorized by special power of attorney in writing under his hand (which power of attorney shall be led with the registrar of the Court): Provided that—
(a) if it shall appear to the Court that no written authority to appear on behalf of the appellant could be obtained by reason
of the absence from home of such appellant, his illness or other good reason acceptable to the Court, the Court may
allow any person having a general authority to manage his affairs in his absence to appear on his behalf;
(b) in any case in which an appeal is set down for hearing at a place within a district other than that in which the appellant resides, the Court may admit a written statement of the appellant’s case in lieu of an appearance by the appellant or any person on his behalf. Such a statement may be accompanied by an af davit as to any facts which the appellant may desire to put forward in evidence. Any such statement and af davit must be forwarded by the appellant, in duplicate, to the registrar of the Court so as to be received by him not later than forty-eight hours before the time set down for the hearing of the appeal. The registrar of the Court shall forthwith transmit a copy of any such statement and af davit to
the Secretary.
B6. At the request of the Secretary or of any appellant, or by the directions of the Court itself, a subpoena may be issued
under the hand of the registrar of the Court requiring any person to attend for the purpose of giving evidence in connection with any appeal, and such subpoena may require the person summoned to produce any book, document or other record which may be in his possession or under his control. The laws governing the service of subpoenas in civil matters in a magistrate’s court shall mutatis mutandis apply in respect of subpoenas issued under this regulation.
B7. The Secretary or his representative may, at the hearing of appeals, make use of or produce in evidence any returns, correspondence, accounts, plans, statements or other documents to which he has had or may have access.
B8.1. At the hearing of the appeal, the Court shall have before it the dossier referred to in regulation B3 and unless the Secretary or his representative takes a point in limine, proceedings shall be commenced by the appellant.
B8.2. The appellant or person appearing on his behalf shall then produce and exhibit to the Court any documents or writings whereon his objection may be founded, and shall also produce any witnesses he may require to have examined in support of the same.
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