Page 553 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
‘deliver’ means to issue, give, send or serve a document to the address speci ed for this purpose under these rules, in the following manner:
(a) by SARS, the clerk or the registrar, in the manner referred to in section 251 or 252 of the Act, except the use of
ordinary post;
(b) by SARS, if the taxpayer or appellant uses a SARS electronic ling service to dispute an assessment, by posting it
on the electronic ling page of the taxpayer or appellant; or
(c) by the taxpayer or appellant, by-
(i) handing it to SARS, the clerk or the registrar;
(ii) sending it to SARS, the clerk or the registrar by registered post;
(iii) sending it to SARS, the clerk or the registrar by electronic means to an e-mail address or telefax number; or (iv) if the taxpayer or appellant uses a SARS electronic ling service to dispute an
assessment, submitting it through the SARS electronic ling service.
‘document’ means a document as de ned in the Act, and includes-
(a) an agreement between the parties under these rules, whether in draft or otherwise; (b) a request or application under these rules; and
(c) a notice required under these rules;
‘electronic address’ has the meaning assigned in the rules for electronic communication issued under section 255 of the Act;
‘electronic ling page’ has the meaning assigned in the rules for electronic communication issued under section 255 of the Act;
‘grounds of assessment’, for purposes of these rules, include any-
(a) grounds of assessment referred to in section 42(6) or section 96(2) of the Act;
(b) grounds for a decision by SARS not to remit an administrative non-compliance penalty under Part E of Chapter 15
of the Act;
(c) rounds for a decision by SARS not to remit a substantial understatement penalty under section 223(3) of the Act; (d) grounds for a decision referred to in section 104(2) of the Act; and
(e) reasons for assessment provided by SARS under rule 6(5).
‘party’ means–
(f) for purposes of an objection, the taxpayer or SARS;
(g) for purposes of an appeal to the tax board or tax court, the appellant or SARS; and (h) for purposes of an application under Part F, the applicant or the respondent;
‘parties’ means–
(a) for purposes of an objection, the taxpayer and SARS;
(b) for purposes of an appeal to the tax board or tax court, the appellant and SARS; and (c) for purposes of an application under Part F, the applicant and the respondent;
‘registrar’ means the registrar of the tax court appointed under section 121 of the Act;
‘Rules Board for Courts of Law Act’ means the Rules Board for Courts of Law Act, 1985 (Act No. 107 of 1985); ‘SARS electronic ling service’ has the meaning assigned in the electronic communication rules issued under section
255 of the Act;
‘sign’ or ‘signature’ has the meaning assigned in the electronic communication rules issued under section 255 of the
Act to an electronic signature, where a party-
(a) uses electronic means to deliver a document at an electronic address provided by the other party, the clerk or the
registrar for this purpose; or
(b) uses a SARS electronic ling service to lodge an objection or note an appeal under these rules;
‘Superior Courts Act’ means the Superior Courts Act, 2013 (Act No. 10 of 2013);
‘the Act’ means the Tax Administration Act, 2011 (Act No. 28 of 2011); and
‘these rules’ means the rules re ected in this Schedule made under section 103 of the Act.
2. Prescribed form and manner and date of delivery
(1) A document, notice or request required to be delivered or made under these rules must be–
(a) in the form as may be prescribed by the Commissioner under section 103 of the Act;
(b) in writing and be signed by the relevant party, the party’s duly authorised representative, the clerk or the registrar,
as the case may be; and
(c) delivered to the address that–
(i) the taxpayer or appellant must use or has selected under these rules;
(ii) SARS has speci ed under these rules or, in any other case, the Commissioner has speci ed by public notice as
the address at which the documents must be delivered to SARS; or (iii) is determined under rule 3 as the address of the clerk or the registrar.
(2) For purposes of these rules, the date of delivery of a document–
(a) in the case of delivery by SARS, the clerk or the registrar, is regarded as the date of delivery of the document in the
manner referred to in the de nition of ‘deliver’ in rule 1, but subject to section 253; and
(b) in the case of delivery by the taxpayer, appellant or applicant (other than SARS), is regarded as the date of the
receipt of the document by SARS, the clerk or the registrar.
3. Of ce of clerk of tax board and registrar of tax court
(1) The location of the of ce of the clerk and the registrar will be determined by a senior SARS of cial from time to time by public notice.
(2) The of ce of the clerk and the registrar will be open every Monday to Friday, excluding public holidays, from 08h00 to 16h00.
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