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Legal Counsel – Secondary Legislation – Public Notices 2023

Legal Counsel – Secondary Legislation – Public Notices 2023

13 March 2023 – Tax Administration Act, 2011

The following public notices were promulgated on Friday, 10 March 2023:

  • Notice 3146 GG 48188 – Rules promulgated under section 103, 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
    • transitional rules
  • Notice 3136 GG 48187 – Notice of address of service specified by the Commissioner in terms of section 11(5) with regard to any notice or process by which legal proceedings are instituted
  • Notice 3135 GG 48187 – Notice of addresses at which a document, notice or request is to be delivered or made for purposes of rule 2(1)(c)(ii) and rule 3(1) read together with rule 2(c)(iii) of the rules promulgated in terms of section 103
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