Page 148 - Juta's Indirect Tax

s 105 TAX ADMINISTRATION ACT 28 OF 2011 s 110
105 Forum for dispute of assessment or decision
A taxpayer may only dispute an assessment or ‘decision’ as described in section 104 in proceedings under this Chapter, unless a High Court otherwise directs.
[S. 105 substituted by s. 52 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
106 Decision on objection
(1) SARS must consider a valid objection in the manner and within the period prescribed under this Act and the ‘rules’.
(2) SARS may disallow the objection or allow it either in whole or in part.
(3) If the objection is allowed either in whole or in part, the assessment or ‘decision’ must be altered accordingly.
(4) SARS must, by notice, inform the taxpayer objecting or the taxpayer’s representative of the decision referred to in subsection (2), unless the objection is stayed under subsection (6) in which case notice of this must be given in accordance with the ‘rules’.
(5) The notice must state the basis for the decision and a summary of the procedures for appeal.
(6) If a senior SARS of cial considers that the determination of the objection or an appeal referred to in section 107, whether on a question of law only or on both a question of fact and a question of law, is likely to be determinative of all or a substantial number of the issues involved in one or more other objections or appeals, the of cial may—
(a) designate that objection or appeal as a test case; and (b) stay the other objections or appeals by reason of the
taking of a test case on a similar objection or appeal
before the tax court,
in the manner, under the terms, and within the periods prescribed in the ‘rules’.
107 Appeal against assessment or decision
(1) After delivery of the notice of the decision referred to in section 106 (4), a taxpayer objecting to an assessment or ‘decision’ may appeal against the assessment or ‘decision’ to the tax board or tax court in the manner, under the terms and within the period prescribed in this Act and the ‘rules’.
(2) A senior SARS of cial may extend the period within which an appeal must be lodged for—
(a) 21 business days, if satis ed that reasonable grounds
exist for the delay; or
(b) up to 45 business days, if exceptional circumstances
exist that justify an extension beyond 21 business
days.
(3) A notice of appeal that does not satisfy the
requirements of subsection (1) is not valid.
(4) If an assessment or ‘decision’ has been altered under
section 106 (3), the assessment or ‘decision’ as altered is the assessment or ‘decision’ against which the appeal is noted. (5) By mutual agreement, SARS and the taxpayer
making the appeal may attempt to resolve the dispute 140
through alternative dispute resolution under procedures speci ed in the ‘rules’.
(6) Proceedings on the appeal are suspended while the alternative dispute resolution procedure is ongoing.
(7) SARS may concede an appeal in whole or in part before—
(a) the matter is heard by the tax board or the tax court; or (b) an appeal against a judgment of the tax court or
higher court is heard.
[Sub-s. (7) added by s. 60 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
Part C
Tax board (ss. 108–115)
108 Establishment of tax board
(1) The Minister may by public notice—
(a) establish a tax board or boards for areas that the
Minister thinks t; and
(b) abolish an existing tax board or establish an additional
tax board as circumstances may require.
(2) Tax boards are established under subsection (1) to hear appeals referred to in section 107 in the manner
provided in this Part.
109 Jurisdiction of tax board
(1) An appeal against an assessment or ‘decision’ must in the rst instance be heard by a tax board, if—
(a) the tax in dispute does not exceed the amount the
Minister determines by public notice; and
(b) a senior SARS of cial and the ‘appellant’ so agree.
(2) SARS must designate the places where tax boards hear appeals.
(3) The tax board must hear an appeal at the place referred to in subsection (2) which is closest to the ‘appellant’s’ residence or place of business, unless the ‘appellant’ and SARS agree that the appeal be heard at another place.
(4) In making a decision under subsection (1) (b), a senior SARS of cial must consider whether the grounds of the dispute or legal principles related to the appeal should rather be heard by the tax court.
(5) If the chairperson prior to or during the hearing, considering the grounds of the dispute or the legal principles related to the appeal, believes that the appeal should be heard by the tax court rather than the tax board, the chairperson may direct that the appeal be set down for hearing de novo before the tax court.
110 Constitution of tax board
(1) A tax board consists of—
(a) the chairperson, who must be an advocate or attorney
from the panel appointed under section 111; and
(b) if the chairperson, a senior SARS of cial, or the
taxpayer considers it necessary—
(i) an accountant who is a member of the panel
referred to in section 120; and
(ii) a representative of the commercial community
who is a member of the panel referred to in
section 120.
(2) Sections 122, 123, 124, 126, 127, 128 and 129
apply, with the necessary changes, and under procedures determined in the ‘rules’, to the tax board and the chairperson.
[Sub-s. (2) substituted by s. 49 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
Juta’s IndIrect tax 2016
Prelex
Wording of s. 105 in force until promulgation of Tax Administration Laws Amendment Act, 2015
105 Forum for dispute of assessment or decision
A taxpayer may not dispute an assessment or ‘decision’ as described in section 104 in any court or other proceedings, except in proceedings under this Chapter or by application to the High Court for review.