Page 561 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
(c) if the matter was decided by the tax board, the notice of a de novo referral of the appeal to the tax court under rule 29(2); or
(d) in any other case, the notice of appeal under rule 10.
(2) The statement of the grounds of opposing the appeal must set out a clear and concise statement of–
(a) the consolidated grounds of the disputed assessment;
(b) which of the facts or the legal grounds in the notice of appeal under rule 10 are admitted and which of those facts or
legal grounds are opposed; and
(c) the material facts and legal grounds upon which SARS relies in opposing the appeal.
(3) SARS may not include in the statement a ground that constitutes a novation of the whole of the factual or legal basis
of the disputed assessment or which requires the issue of a revised assessment.
32. Statement of grounds of appeal
(1) The appellant must deliver to SARS a statement of grounds of appeal within 45 days after delivery of–
(a) the required documents by SARS, where the appellant was requested to make discovery under rule 36(1); or
(b) the statement by SARS under rule 31.
(2) The statement must set out clearly and concisely–
(a) the grounds upon which the appellant appeals;
(b) which of the facts or the legal grounds in the statement under rule 31 are admitted and which of those facts or legal
grounds are opposed; and
(c) the material facts and the legal grounds upon which the appellant relies for the appeal and opposing the facts or legal
grounds in the statement under rule 31.
(3) The appellant may not include in the statement a ground of appeal that constitutes a new ground of objection against
a part or amount of the disputed assessment not objected to under rule 7.
33. Reply to statement of grounds of appeal
(1) SARS may after delivery of the statement of grounds of appeal under rule 32 deliver a reply to the statement within–
(a) 15 days after the appellant has discovered the required documents, where the appellant was requested to make
discovery under rule 36(2); or
(b) 20 days after delivery of the statement under rule 32.
(2) The reply to the statement of grounds of appeal must set out a clear and concise reply to any new grounds, material
facts or applicable law set out in the statement.
34. Issues in appeal
The issues in an appeal to the tax court will be those contained in the statement of the grounds of assessment and opposing the appeal read with the statement of the grounds of appeal and, if any, the reply to the grounds of appeal.
35. Amendments of statements
(1) The parties may agree that a statement under rule 31, 32 or 33 be amended.
(2) If the other party does not agree to the amendment, the party who requires an amendment may apply to the tax court
under Part F for an order under rule 52.
36. Discovery of documents
(1) The appellant may, within 10 days after delivery of the statement under rule 31, deliver a notice of discovery to SARS requesting it to make discovery on oath of any document material to a ground of the assessment or opposing the appeal speci ed in the statement under rule 31 not set out in the grounds of assessment as de ned in rule 1, to the extent that such document is required by the appellant to formulate its grounds of appeal under rule 32.
(2) SARS may within 10 days after delivery of the statement under rule 32, deliver a notice of discovery requesting the appellant to make discovery on oath of any document material to a ground of appeal in the statement under rule 32 and not set out in the grounds of assessment, to the extent such document is required by SARS to formulate its grounds of reply under rule 33.
(3) A party may within 15 days after delivery of the statement under rule 32 or 33, as the case may be, deliver a notice of discovery to the other party requesting that party to-
(a) make discovery on oath of all documents relating to the issues in appeal as referred to in rule 34; and
(b) if required and reasonable, produce speci ed documents in a speci ed manner, including electronically.
(4) A party to whom a notice of discovery has been delivered must make discovery on oath of all documents relating
to a request under subrule (1) or (2) or the issues in appeal, as the case may be, within 20 days after delivery of the
discovery notice, specifying separately–
(a) the documents in or under the party’s possession or control, or in or under the control of that party’s agent;
(b) the documents which were previously in the party’s possession or control, or under the control of the party’s agent,
but which are no longer in the party’s possession or control or that of the party’s agent; and
(c) the documents in respect of which the party has a valid objection to produce.
(5) After delivery of the documents, the production or inspection of the documents must take place at a venue and in a
manner that the parties agree on.
(6) If either party believes that, in addition to the documents disclosed, there are other documents in possession of the
other party that may be relevant to a request under subrule (1) or (2) or the issues in appeal, as the case may be, that have not been discovered, then that party may give notice of further discovery within 10 days of the discovery under subrule (4), or of the inspection of the documents under subrule (5), to that other party requiring the other party to within 10 days–
(a) make the further documents available for inspection; or
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