14 May 2026 – Tax Administration Act, 2011, and Legal Practice Act, 2014
Interpretation of ss 12 and 125 of the Tax Administration Act 28 of 2011 (TAA) – Rule 44(7) of the Tax Court Rules and s 25 of the Legal Practice Act 28 of 2014 – Right of appearance in Tax Court – whether a non- legal practitioner may appear on behalf of the taxpayer in the Tax Court – Neither s 125 of the TAA nor rule 44(7) of the Tax Court Rules requires a taxpayer’s representative to be a legal practitioner – Order of the Tax Court prohibiting taxpayer’s duly representative to appear in Tax Court on behalf of taxpayer, not competent – Appeal dismissed.
