Page 558 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
19. Determination and termination of proceedings by facilitator
(1) The facilitator must, after consulting the appellant and the SARS of cial involved in the alternative dispute resolution proceedings–
(a) within 20 days of the facilitator’s appointment, determine a place, date and time at which the parties must convene the alternative dispute resolution meeting and notify the parties accordingly in writing; and
(b) if required, notify each party in writing which written submissions or any other document should be furnished or exchanged and when the submissions or documents are required.
(2) Where a facilitator has not been appointed, the parties must-
(a) within 30 days determine a place, date and time at which the parties must convene the alternative dispute resolution
meeting; and
(b) if required, notify the other party in writing which written submissions or any other document should be furnished
or exchanged and when the submissions or documents are required.
(3) The facilitator may summarily terminate the proceedings without prior notice–
(a) if a party fails to attend the meeting;
(b) if a party fails to carry out a request under subrule (1)(b);
(c) if of the opinion that the dispute cannot be resolved through such proceedings; or
(d) for any other appropriate reason.
20. Proceedings before facilitator
(1) The alternative dispute resolution proceedings before the facilitator must be conducted in accordance with the procedures set out in this Part.
(2) A facilitator or a party is not required to record the proceedings and the proceedings may not be electronically recorded.
(3) During the proceedings the appellant, if a natural person or if a representative taxpayer within the meaning of section 153 of the Act, must be personally present or participate by telephonic or video conferencing and, if SARS so agrees, may be represented by a representative of the appellant’s choice.
(4) If a facilitator was appointed, the facilitator, in exceptional circumstances, may allow the appellant to be represented in the appellant’s absence by a representative of the appellant’s choice.
(5) The meeting may be–
(a) concluded at the instance of the facilitator or if the parties so agree; and
(b) if both parties and the facilitator, if appointed, agree, resumed at the place, date or time determined by the parties
and which suits the facilitator.
(6) If a facilitator was appointed, the facilitator must at the conclusion of the meeting deliver a report that records-
(a) the issues which were resolved;
(b) the issues upon which agreement or settlement could not be reached; and
(c) any other point which the facilitator considers necessary.
(7) The facilitator must deliver the report to the taxpayer and SARS within 10 days of the cessation of the proceedings.
21. Recommendation by facilitator
(1) SARS, the appellant and the facilitator may agree at the commencement of the proceedings that, if no agreement or settlement is ultimately reached between the parties, the facilitator may make a written recommendation at the conclusion of the proceedings.
(2) The facilitator must deliver the recommendation to the parties with 30 days after the termination of the proceedings under rule 25 unless the parties agree to an extension of this period.
(3) A recommendation by a facilitator will not be admissible during any subsequent proceedings including court proceedings unless it is required by the tax court for purposes of deciding costs under section 130 of the Act.
22. Con dentiality of proceedings
(1) Representations made or documents tendered to the facilitator in con dence by a party during the course of the facilitation should be kept by the facilitator in con dence and not be disclosed to the other party except with the consent of the party that disclosed the information.
(2) A facilitator who is not a SARS of cial will be regarded as such for purposes of Chapter 6 of the Act.
(3) The proceedings under this rule will not be one of record, and any representation made or document tendered in the
course of the proceedings–
(a) is subject to the con dentiality provisions of Chapter 6;
(b) is made or tendered without prejudice; and
(c) may not be made or tendered in any subsequent proceedings as evidence by a party, except–
(i) with the knowledge and consent of the party who made the representation or tendered the document; (ii) if such representation or document is already known to, or in the possession of, that party;
(iii) if such representation or document is obtained by the party otherwise than under the proceedings in terms of this rule; or
(iv) if a senior SARS of cial is satis ed that the representation or document is fraudulent.
(4) Unless a court otherwise directs, no person may–
(a) subject to the circumstances listed in subrule (3)(c), subpoena a person involved in the alternative dispute resolution
proceedings in whatever capacity to compel disclosure of any representation made or document tendered in the
course of the proceedings;
(b) subpoena the facilitator to compel disclosure of any representation made or document tendered in the course of the
proceedings in any other proceedings; or
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Juta’s IndIrect tax 2016