Which judiciary institution handles disputes relating to South African tax law?

In South Africa, disputes relating to tax law are primarily handled by the Tax Court. The Tax Court is a specialized court that deals with appeals regarding decisions made by the South African Revenue Service (SARS) on tax-related matters. Additionally, matters can initially be taken to the Specialised Tax Court, which is a division of the High Court, depending on the nature of the case. For certain tax issues, taxpayers can also approach the High Court or even the Constitutional Court in some instances, especially if there are constitutional questions involved.