Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules promulgated under Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011), prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional RulesPart C : Alternative dispute resolution22. Confidentiality of proceedings |
| (1) | Representations made or documents tendered to the facilitator in confidence by a party during the course of the facilitation should be kept by the facilitator in confidence and not be disclosed to the other party except with the consent of the party that disclosed the information. |
| (2) | A facilitator who is not a SARS official will be regarded as such for purposes of Chapter 6 of the Act. |
| (3) | The proceedings under this rule will not be one of record, and any representation made or document tendered in the course of the proceedings— |
| (a) | is subject to the confidentiality provisions of Chapter 6; |
| (b) | is made or tendered without prejudice; and |
| (c) | may not be made or tendered in any subsequent proceedings as evidence by a party, except— |
| (i) | with the knowledge and consent of the party who made the representation or tendered the document; |
| (ii) | if such representation or document is already known to, or in the possession of, that party; |
| (iii) | if such representation or document is obtained by the party otherwise than under the proceedings in terms of this rule; or |
| (iv) | if a senior SARS official is satisfied that the representation or document is fraudulent. |
| (4) | No person may— |
| (a) | subject to the circumstances listed in subrule (3)(c), subpoena a person involved in the alternative dispute resolution proceedings in whatever capacity to compel disclosure of any representation made or document tendered in the course of the proceedings; |
| (b) | subpoena the facilitator to compel disclosure of any representation made or document tendered in the course of the proceedings in any other proceedings; or |
| (c) | subpoena the facilitator during or after termination of the proceedings under rule 25 to explain or defend a recommendation made under rule 21. |
