Comments to answers

Outline the legislative framework and principal pieces of legislation governing both civil and criminal tax litigation.

Civil tax litigation

The principal pieces of legislation governing civil tax litigation are as follows:
 • Civil Procedure Act.
 • Tax Procedures Act.
 • Tax Appeals Tribunal Act.
 • Tax Appeals Tribunal, Appeals to the High Court Rules 2015.
 • Tax Appeals Tribunal Procedure Rules 2015.
 • Court of Appeal Rules (CA Rules).

Criminal tax litigation

The principal pieces of legislation governing criminal tax litigation also includes:

 • Criminal Procedure Code.