Witnesses are an important part of providing evidence to SAT. This part of the website discusses:

  1. Witnesses and when you need to bring them to SAT;
  2. How to summons a witness or document (request that SAT order someone to attend or bring a document to the Tribunal); and
  3. The role of expert witnesses.

When do I bring my witness to SAT?

You don’t need to bring witnesses to a directions hearing, as this is where SAT will discuss with you the number, nature, and expertise of the witnesses you will rely on if your matter goes on to a further hearing.

If you rely on a witness in your matter, SAT requires witness statements to be filed at a reasonable time prior to a hearing. Witness statements are usually required at least 7 or 14 days before a hearing (depending on the nature of the proceedings). The dates for witness statements to be file will be discussed at the directions hearing.

Last updated: 19-Dec-2013

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