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s 137 TAX ADMINISTRATION ACT 28 OF 2011 s 145
court made under section 135 which is the subject of
the intended appeal.
(2) The ‘registrar’ may not give notice under subsection
(1) (a) until the order has been made or the transcript has been completed if—
(a) it appears that the president of the tax court will make
an order under section 135; or
(b) an intending appellant requires a transcript of
evidence given at the hearing of the case by the tax
court as envisaged in section 134 (2) (c).
(3) If the opposite party is not also an intending appellant in the same case, the ‘registrar’ must provide to the opposite party copies of the notice and any order
referred to in subsection (1) (a) and (b).
138 Notice of appeal to Supreme Court of Appeal against tax court decision
(1) If a person has—
(a) appealed to the Supreme Court of Appeal from a
court established under section 118 (5);
(b) been granted leave to appeal to the Supreme Court of
Appeal under section 135; or
(c) successfully petitioned to the Supreme Court of
Appeal for leave to appeal,
the appeal which a party must note against a decision given in the relevant case must be noted to that Court.
(2) If the notice of intention to appeal was noted to the High Court or leave to appeal to the Supreme Court of Appeal has been refused under section 135, the party who lodged the notice of intention to appeal must note an appeal to the appropriate Provincial Division of the High Court.
(3) The notice of appeal must be lodged within the period referred to in section 137 (1) (a) or within a longer period as may be allowed under the rules of the court to which the appeal is noted.
(4) A notice of appeal must be in accordance with the requirements in the rules of the relevant higher court.
139 Notice of cross-appeal of tax court decision
(1) A cross-appeal against a decision of the tax court in a case in which an appeal has been lodged under section 138, must be noted by lodging a written notice of cross- appeal with the ‘registrar’, serving it upon the opposite party or the opposite party’s attorney and lodging it with the registrar of the court to which the cross-appeal is noted.
(2) The notice of cross-appeal must be lodged within 21 business days after the date the appeal is noted under section 138 or within a longer period as may be allowed under the rules of the court to which the cross-appeal is noted.
(3) A notice of cross-appeal must state—
(a) whether the whole or only part of the judgment is
appealed against, and if a part, which part;
(b) the grounds of cross-appeal specifying the ndings of
fact or rulings of law appealed against; and
(c) any further particulars that may be required under the
rules of the court to which the cross-appeal is noted.
140 Record of appeal of tax court decision
(1) The record lodged with a court to which an appeal against a decision of a tax court is noted, includes all documents placed before the tax court under the ‘rules’.
(2) Documents submitted in the tax court which do not relate to the matters in dispute in the appeal may be excluded from the record with the consent of the parties.
141 Abandonment of judgment
(1) A party may by notice in writing lodged with the ‘registrar’ and the opposite party or the opposite party’s attorney or agent, abandon the whole or a part of a judgment in the party’s favour.
(2) A notice of abandonment becomes part of the record.
Part F
Settlement of dispute (ss. 142–150)
142 De nitions
In this Part, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:
‘dispute’ means a disagreement on the interpretation of either the relevant facts involved or the law applicable thereto, or of both the facts and the law, which arises pursuant to the issue of an assessment or the making of a ‘decision’; and
‘settle’ means to resolve a ‘dispute’ by compromising a disputed liability, otherwise than by way of either SARS or the person concerned accepting the other party’s interpretation of the facts or the law applicable to those facts or of both the facts and the law, and ‘settlement’ must be construed accordingly.
[De nition of ‘settle’ substituted by s. 63 of Act 21 of 2012
– date of commencement deemed to have been 1 October 2012.]
143 Purpose of Part
(1) A basic principle in tax law is that it is the duty of SARS to assess and collect tax according to the laws enacted by Parliament and not to forgo a tax which is properly chargeable and payable.
(2) Circumstances may require that the strictness and rigidity of this basic principle be tempered, if such exibility is to the best advantage of the State.
(3) The purpose of this Part is to prescribe the circumstances in which it is appropriate for SARS to temper the basic principle and ‘settle’ a ‘dispute’.
144 Initiation of settlement procedure
(1) Either party to a ‘dispute’ may initiate a ‘settlement’ procedure by communication with the other party.
(2) Neither SARS nor the taxpayer has the right to require the other party to engage in a ‘settlement’ procedure.
145 Circumstances where settlement is inappropriate
It is inappropriate and not to the best advantage of the State to ‘settle’ a ‘dispute’ if in the opinion of SARS— (a) no circumstances envisaged in section 146 exist
(b)
and—
(i) the action by the person concerned that relates to
the ‘dispute’ constitutes intentional tax evasion
or fraud;
(ii) the ‘settlement’ would be contrary to the law or a
practice generally prevailing and no exceptional circumstances exist to justify a departure from the law or practice; or
(iii) the person concerned has not complied with the provisions of a tax Act and the non-compliance is of a serious nature;
it is in the public interest to have judicial clari cation of the issue and the case is appropriate for this purpose; or
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