Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart C : Tax board108. Establishment of tax board |
| (1) | The Minister may by public notice— |
| (a) | establish a tax board or boards for areas that the Minister thinks fit; and |
| (b) | abolish an existing tax board or establish an additional tax board as circumstances may require. |
| (2) | Tax boards are established under subsection (1) to hear appeals referred to in section 107 in the manner provided in this Part. |