| (1) |
Where an appeal was noted in terms of the Act before the effective date and— |
| (a) |
that appeal has not been set down for hearing by either the Board or the Court— |
| (i) |
the taxpayer may request that the alternative dispute resolution procedures contemplated in rule 7 of Part A be applicable in respect of the dispute and the Commissioner must consider that request in accordance with rule 7(1) of Part A; |
| (ii) |
the taxpayer and the Commissioner may agree in writing that all of the procedures contemplated in rules 8 to 29 of Part A and Part B, to the extent applicable, apply in respect of that appeal, which procedures may commence with— |
| (aa) |
the meeting to limit the issues in dispute as contemplated in rule 9 of Part A to be held on a date to be agreed between the taxpayer and the Commissioner; or |
| (bb) |
where the taxpayer and the Commissioner agree that a meeting contemplated in rule 9(1) of Part A is not required, the delivery by the Commissioner of a statement of the grounds of assessment as contemplated in rule 10 of Part A on a date to be agreed between the taxpayer and the Commissioner; or |
| (iii) |
where no agreement contemplated in subparagraph (ii) was reached, the appeal must be— |
| (aa) |
placed by the Commissioner before the Court in the manner contemplated in rule 17 of Part A as soon as is reasonably possible; and |
| (bb) |
dealt with in the manner contemplated in rules 18 to 29 of Part A and Part B, to the extent applicable; or |
| (b) |
that appeal has been set down for hearing by either the Board or the Court but not yet heard by the Board or the Court, rules 8 and 18 to 29 of Part A and Part B, to the extent applicable, must apply in respect of that appeal; or |
| (c) |
that appeal is part-heard before the Board or in the Court, rules 8, 19(1) and 20 to 29 of Part A and Part B, to the extent applicable, must apply in respect of that appeal. |
| (2) |
For purposes of rule 18 of Part A, the dossier must in addition to any other documents as contemplated in that rule, also contain— |
| (a) |
where the statements contemplated in rules 10 - 11 of Part A have not been delivered, a short statement of case drafted by the Commissioner setting out the issues in appeal based on the grounds of the assessment in issue and the grounds of objection; |
| (b) |
a copy of any agreement contemplated in subrule (1)(a)(ii); and |
(c) copies of all the correspondence relating to the assessment, return, objection and appeal.
Council for Medical Schemes Levies Act, 2000
