TAX COURT DECISIONS

The Special Income Tax Courts sit within provincial divisions of the High Court and consists of a judge of the High Court assisted by an accountant of not less than 10 years’ standing, and a representative of the business community. This court deals with any disputes between a taxpayer and the South African Revenue Service, where the dispute involves an income tax assessment of more than R100 000.

Appeals against its decisions are made directly to the Supreme Court of Appeal. Tax disputes involving an assessment of less than R100 000 go to the Tax Board. The Tax Board is chaired by an attorney, advocate or accountant who works in the private sector and is specifically appointed by the President to assist as chairman of the Board. You can contact the Special Income Tax Court through the High Court and the Tax Board through the South African Revenue Service.

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