Page 559 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution (c) subpoena the facilitator during or after termination of the proceedings under rule 25 to explain or defend a
recommendation made under rule 21.
23. Resolution of dispute by agreement
(1) A dispute which is subject to the procedures under this rule may be resolved by agreement whereby a party accepts, either in whole or in part, the other party’s interpretation of the facts or the law applicable to those facts or both.
(2) An agreement under this rule–
(a) must be recorded in writing and signed by the appellant and the SARS of cial duly authorised to do so;
(b) must relate to the appeal as a whole, including costs;
(c) if not all issues in dispute were resolved, must stipulate those areas in dispute-
(i) that are resolved; and
(ii) that could not be resolved and on which the appellant may continue the appeal to the tax board or tax court;
(d) may be made an order of court either with the consent of both parties, or on application to the tax court by a party under Part F; and
(e) must be reported internally in SARS in the manner as may be required by the Commissioner.
(3) Where an agreement is concluded, SARS must issue an assessment to give effect to the agreement within a period
of 45 days after the date of the last signing of the agreement.
(4) If the appellant wishes to pursue the appeal on the unresolved issues to the tax board or tax court, the appellant must
deliver a notice to this effect to the clerk or registrar, as the case may be, within 15 days of the date of the agreement.
24. Resolution of dispute by settlement
(1) Where the parties are, despite all reasonable efforts, unable to resolve the dispute under rule 23, the parties may attempt to settle the matter in accordance with Part F of Chapter 9 of the Act.
(2) A settlement under Part F of Chapter 9 pursuant to proceedings under this Part-
(a) is subject to the approval of the senior SARS of cial referred to in section 147 of the Act;
(b) must be recorded in writing and signed by the appellant and the senior SARS of cial;
(c) must relate to the appeal as a whole, including costs;
(d) if not all issues in dispute were settled, must stipulate those areas in dispute-
(i) that are resolved; and
(ii) that could not be resolved and on which the appellant may continue the appeal to the tax board or tax court;
(e) may be made an order of court either with the consent of both parties, or on application to the tax court by a party under Part F; and
(f) must be reported in the manner referred to in section 149.
(3) Where a settlement is concluded, SARS must issue the assessment referred to in section 150 to give effect to the
settlement within a period of 45 days after the date of the last signature of the settlement.
(4) If the appellant wishes to pursue the appeal on the unresolved issues to the tax board or tax court, the appellant must deliver a notice to this effect to the clerk or registrar, as the case may be, within 15 days of the date of the settlement.
25. Termination of proceedings
(1) The alternative dispute resolution proceedings are terminated on the day after the expiry of the 90 day period under rule 15, unless the parties agreed that this period may be extended.
(2) Before expiry of the 90 day period under rule 15 or any extension thereof, if no agreement under rule 23 or settlement under rule 24 is concluded, the alternative dispute resolution proceedings are terminated on the date that–
(a) the facilitator terminates the proceedings under rule 19;
(b) the parties so agree; or
(c) a party delivers a notice of termination to the other party.
(3) If alternative dispute resolution proceedings are terminated under this rule, the appellant must within 20 days of the
date of the termination-
(a) if the appeal is to be dealt with by the tax board, request the clerk to set the matter down before the tax board under
rule 26; or
(b) if the appeal is to be dealt with by the tax court, give notice to SARS that the appellant wishes to proceed with the
appeal.
Part D
Procedures of tax board
26. Set down of appeal before tax board
(1) The clerk must set an appeal down before the tax board within 30 days after receipt of–
(a) a notice by the appellant under rule 11(2)(a), 23(4), 24(4) or 25(3);
(b) a decision by the chairperson to condone non-appearance before the tax board under rule 30; or
(c) an order by the tax court to condone non-appearance before the tax board under rule 53.
(2) The clerk in his or her sole discretion may allocate a date for the hearing.
(3) The clerk must give the parties written notice of the date, time and place for the hearing of the appeal at least 20 days
before the hearing.
27. Subpoenas and dossier to tax board
(1) At the request of either party, or if a tax board directs, a subpoena may be issued by the clerk requiring a person to–
(a) attend the hearing of the appeal for the purpose of giving evidence in connection with the appeal; and
(b) produce any speci ed document which may be in that person’s possession or under that person’s control and which
is relevant to the issues in appeal.
Juta’s IndIrect tax 2016 551