The South African Revenue Service has issued Notice 3146, which contains the rules promulgated under section 103 of the Tax Administration Act, 2011 prescribing the:
- Procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2);
- Procedures for alternative dispute resolution;
- Conduct and hearing of appeals;
- Application on notice before a tax court; and
- Transitional rules.
The new rules were ori…