Page 560 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
(2) The Rules Regulating the Conduct of the Proceedings of the Magistrates’ Courts of South Africa issued under the Rules Board for Courts of Law Act will apply in respect of subpoenas issued under this rule.
(3) A witness or document subpoenaed must be relevant to the issues in appeal as re ected in the grounds of assessment, notice of objection, notice of disallowance of objection and notice of appeal.
(4) At least 10 days before the hearing of the appeal or as otherwise agreed between the parties, the clerk must prepare and deliver a dossier to the chairperson and the parties containing copies of–
(a) all returns by the appellant relevant to the tax period in issue;
(b) all assessments relevant to the appeal;
(c) all documents relevant to a request for reasons for the assessment under rule 6;
(d) the notice of objection under rule 7 and documents, if any, provided under rule 8;
(e) the notice of disallowance of the objection under rule 9;
(f) the notice of appeal under rule 10; and
(g) any order by the tax court under Part F relating to the appeal.
(5) The dossier must be prepared in accordance with the requirements of rule 5.
28. Procedures in tax board
(1) Sections 122, 123, 124, 126, 127, 128 and 129 of the Act apply, with the necessary changes, to the tax board and the chairperson.
(2) A party must present all evidence, including leading witnesses, on which the party’s case is based and must adhere to the rules of evidence.
(3) At the conclusion of the evidence, the parties may be heard in argument.
(4) The clerk must as required under section 114(3) deliver of a copy of the tax board’s decision to both parties within
10 days of receipt of the decision.
(5) If no referral of the appeal to the tax court is requested under rule 29, SARS must, if required, issue the assessment
to give effect to the decision of the tax board within a period of 45 days after delivery of a copy of the tax board’s decision by the clerk.
29. Referral of appeal from tax board to tax court
(1) A party requiring an appeal to be referred to the tax court for a de novo hearing under section 115 of the Act must deliver a notice to the clerk requesting the referral and deliver a copy thereof to the other party.
(2) The referral notice must be delivered within the 21 day period prescribed under section 115 or the period extended under this rule–
(a) after delivery by the clerk of the tax board’s decision under rule 28(4) or decision to extend the period under subrule (5);
(b) after delivery by the registrar of the tax court’s decision to extend the period under rule 53; or
(c) the expiry of the 60 day period within which the chairperson must deliver the decision under section 114(2).
(3) If the party seeking the referral is unable to deliver the notice within the prescribed period, the party may within
the 21 day period prescribed under section 115 deliver a request for an extension by the chairperson under section
115(1) to the clerk, setting out the grounds for the extension or delay.
(4) The clerk must within 10 days of receipt of the request, deliver the request to the relevant chairperson and a copy
thereof to the other party.
(5) The chairperson must determine whether good cause exists for the extension and must make a decision within 15
days of receipt of the request and inform the clerk accordingly, and the clerk must notify the parties within 10 days of delivery of the decision of the chairperson.
30. Reasons for non-appearance at tax board hearing
(1) If the chairperson con rms an assessment under section 113(9) of the Act or allows an appeal under section 113(11), a party who failed to appear at the hearing of the board must provide the reasons referred to in section 113(13) for the non-appearance and request that the chairperson withdraws the tax board’s decision.
(2) The request must set out the reasons for the non-appearance and must be delivered to the clerk within 10 days after–
(a) if the tax board decided the matter on the day of the hearing when the party failed to appear, the date of the hearing;
(b) if the tax board decided the matter after the day of the hearing, the date of delivery of a copy of the tax board’s
decision; or
(c) in any other case, the date that the party becomes aware of the tax board’s decision.
(3) The clerk must within 10 days of receipt of the request deliver the application to the chairperson and a copy thereof
to the other party.
(4) The chairperson must determine whether the party’s non-appearance is due to sound reasons and must make a
decision within 15 days of receipt of the request and inform the clerk accordingly.
(5) The clerk must deliver the chairperson’s decision to the parties within 10 days of receipt of the decision.
Part E
Procedures of tax court
31. Statement of grounds of assessment and opposing appeal
(1) SARS must deliver to the appellant a statement of the grounds of assessment and opposing the appeal within 45 days after delivery of-
(a) the documents required by SARS under rule 10(4);
(b) if alternative dispute resolution proceedings were followed under Part C, the notice by the appellant of proceeding
with the appeal under rule 24(4) or 25(3);
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Juta’s IndIrect tax 2016