Page 551 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
RULES 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 O 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 RULES Promulgated under
GN 550 in GG 37819 of 11 July 2014
In terms of section 103 of the Tax Administration Act, 2011, I, Nhlanhla Musa Nene, the Minister of Finance, after consultation with the Minister of Justice and Constitutional Development, hereby prescribe in the Schedule hereto, the rules governing the procedure to lodge and objection and appeal against an assessment or decision under Chapter 9 of the Act, procedures for alternative dispute resolution and the conduct and hearing appeals before the Tax Board or Tax Court.
(Signed)
NM NENE
MINISTER OF FINANCE
Part A
General provisions
SCHEDULE
1. De nitions
2. Prescribed form and manner and date of delivery
3. Of ce of the clerk of the tax board and registrar of the tax court
4. Extension of time periods
5. Index and pagination of documents
Part B
Reasons for assessment, objection, appeal and test cases
6. Reasons for assessment
7. Objection against assessment
8. Request for substantiating documents after objection lodged
9. Decision on objection
10. Appeal against assessment
11. Appeal to tax board or tax court
12. Test cases
Part C
Alternative dispute resolution
13. Notice of alternative dispute resolution
14. Reservation of rights
15. Period of alternative dispute resolution
16. Appointment of facilitator
17. Conduct of facilitator
18. Con ict of interest of facilitator
19. Determination and termination of proceedings by facilitator
20. Proceedings before facilitator
21. Recommendation by facilitator
22. Con dentiality of proceedings
23. Resolution of dispute by agreement
24. Resolution of dispute by settlement
25. Termination of proceedings
Part D
Procedures of tax board
26. Set down of appeal before tax board
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