Page 557 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
(2) If the appellant has not indicated in the notice of appeal that the appellant wishes to make use of alternative dispute resolution under this Part, but SARS is satis ed that the matter is appropriate for alternative dispute resolution and may be resolved by way of the procedures referred to in this Part–
(a) SARS must inform the appellant accordingly by notice within 30 days of receipt of the notice of appeal; and
(b) the appellant must within 30 days of delivery of the notice by SARS deliver a notice stating whether or not the
appellant agrees thereto.
(3) An appellant who requests alternative dispute resolution or agrees thereto, is regarded as having accepted the terms
of alternative dispute resolution set out in this Part.
14. Reservation of rights
(1) The parties participate in alternative dispute resolution proceedings under this Part with full reservation of their respective rights in terms of the procedures referred to in the other Parts of these rules.
(2) Subject to rule 22(3)(c), any representations made or documents submitted in the course of the alternative dispute resolution proceedings will be without prejudice.
15. Period of alternative dispute resolution
(1) The period within which the alternative dispute resolution proceedings under this rule are conducted commences on the date of delivery of the notice by SARS under rule 13(1) or the notice by the appellant under rule 13(2)(b), and ends on the date the dispute is resolved under rule 23 or 24 or the proceedings are terminated under rule 25.
(2) The period referred to in subrule (1) interrupts the periods prescribed for purposes of proceedings under rule 12 and Parts D, E and F of these rules.
(3) The parties must nalise the alternative dispute resolution proceedings within 90 days after the commencement date referred to in subrule (1).
16. Appointment of facilitator
(1) A senior SARS of cial must establish a list of facilitators of alternative dispute resolution proceedings under this Part and a person included on the list–
(a) may be a SARS of cial;
(b) must be a person of good standing of a tax, legal, arbitration, mediation or accounting profession who has appropriate
experience in such elds; and
(c) must comply with the duties under rule 17.
(2) A facilitator is only required to facilitate the proceedings if the parties so agree.
(3) Where the parties agree to use a facilitator, a senior SARS of cial must appoint a person from the list of facilitators–
(a) within 15 days after the commencement date of the proceedings under rule 15; or
(b) within 5 days after the removal of a facilitator under subrule (4) or the withdrawal of a facilitator under rule 18(2);
and give notice thereof to the appellant and the SARS of cial to whom the appeal is allocated.
(4) A senior SARS of cial may not remove the facilitator appointed for the proceedings once the facilitator has
commenced with the proceedings, save-
(a) at the request of the facilitator;
(b) by agreement between the parties;
(c) at the request of a party and if satis ed that there has been misconduct, incapacity, incompetence or non-compliance
with the duties under rule 17 by the facilitator; or
(d) under the circumstances referred to in rule 18.
(5) A senior SARS of cial may request a party to submit evaluations of the facilitation process, including an assessment
of the facilitator, which evaluations are regarded as SARS con dential information.
17. Conduct of facilitator
A person appointed to facilitate the proceedings under this Part has a duty to–
(a) act within the prescripts of the proceedings under this Part and the law;
(b) seek a fair, equitable and legal resolution of the dispute between the appellant and SARS;
(c) promote, protect and give effect to the integrity, fairness and ef cacy of the alternative dispute resolution process; (d) act independently and impartially;
(e) conduct himself or herself with honesty, integrity and with courtesy to all parties;
(f) act in good faith;
(g) decline an appointment or obtain technical assistance when a case is outside the eld of competence of the facilitator;
and
(h) attempt to bring the dispute to an expeditious conclusion.
18. Con ict of interest of facilitator
(1) A facilitator will not solely on account of his or her liability to tax and, if applicable, employment by SARS be regarded as having a personal interest or a con ict of interest in proceedings in which he or she is appointed to facilitate.
(2) A facilitator must withdraw from the proceedings as soon as the facilitator becomes aware of a con ict of interest which may give rise to bias which the facilitator may experience with the matter concerned or other circumstances that may affect the facilitator’s ability to remain objective for the duration of the proceedings.
(3) Either party may request the senior SARS of cial who appointed the facilitator to withdraw the facilitator on the basis of con ict of interest or other indications of bias and, if the parties so agree, appoint a new facilitator to continue the proceedings.
Juta’s IndIrect tax 2016 549