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Tax Administration Act, 2011 (Act No. 28 of 2011)

Rules

Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Part C : Alternative dispute resolution

20. Proceedings before facilitator

 

(1) The alternative dispute resolution proceedings before the facilitator must be conducted in accordance with the procedures set out in this Part.

 

(2) A facilitator or a party is not required to record the proceedings and the proceedings may not be electronically recorded.

 

(3) During the proceedings the appellant, if a natural person or if a representative taxpayer within the meaning of section 153 of the Act, must be personally present or participate by telephonic or video conferencing and, if SARS so agrees, may be represented by a representative of the appellant's choice.

 

(4) If a facilitator was appointed, the facilitator, in exceptional circumstances, may allow the appellant to be represented in the appellant's absence by a representative of the appellant's choice.

 

(5) The meeting may be—
(a) concluded at the instance of the facilitator or if the parties so agree; and
(b) if both parties and the facilitator, if appointed, agree, resumed at the place, date or time determined by the parties and which suits the facilitator.

 

(6) If a facilitator was appointed, the facilitator must at the conclusion of the meeting deliver a report that records—
(a) the issues which were resolved;
(b) the issues upon which agreement or settlement could not be reached; and
(c) any other point which the facilitator considers necessary.

 

(7) The facilitator must deliver the report to the taxpayer and SARS within 10 days of the cessation of the proceedings.