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Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
(b) state under oath that the documents requested are not in that party’s possession, in which event the party must state their whereabouts, if known.
(7) A document not disclosed pursuant to a notice of discovery may not, unless the tax court in the interest of justice otherwise directs, be used for any purpose at the appeal by the party who failed to make disclosure, but the other party may use such document.
(8) A document referred to in subrule (7) does not include a document speci cally prepared to assist the court in understanding the case of the relevant party and which is not presented as evidence in the appeal.
37. Notice of expert witness
Neither party may, save with the leave of the tax court or if the parties so agree, call a person as a witness to give evidence as an expert, unless that party has-
(a) not less than 30 days before the hearing of the appeal delivered a notice to the other party and the registrar of the
party’s intention to do so; and
(b) not less than 20 days before the hearing of the appeal delivered to the other party and the registrar a summary of the
expert’s opinions and the relevance thereof to the issues in appeal under rule 34.
38. Pre-trial conference
(1) SARS must arrange for a pre-trial conference to be held by not later than 60 days before the hearing of the appeal.
(2) During the pre-trial conference the parties must attempt to reach consensus on–
(a) what facts are common cause and what facts are in dispute;
(b) the resolution of preliminary points that either party intends to take;
(c) the suf ciency of the discovery process;
(d) the preparation of a paginated bundle of documents;
(e) the manner in which evidence is to be dealt with, including an agreement on the status of a document and if a
document or a part thereof, will serve as evidence of what it purports to be;
(f) whether evidence on af davit will be admitted and the waiver of the right of a party to cross-examine the deponent;
(g) expert witnesses and the evidence to be given in an expert capacity;
(h) the necessity of an inspection in loco;
(i) an estimate of the time required for the hearing and any means by which the proceedings may be shortened; and
(j) if the dispute could be resolved or settled in whole or in part.
(3) This conference must take place at the SARS of ce determined by SARS unless the parties agree that it may take
place at a different venue.
(4) SARS must within 10 days of the conclusion of the pre-trial conference prepare and deliver to the appellant a minute
setting out the parties’ discussion and an agreement reached in respect of each matter referred to in subrule (2).
(5) Where the appellant does not agree with the content of the minute, the appellant must, within 10 days of delivery of the minute by SARS, deliver a differentiating minute to SARS setting out with which statements in the minute by
SARS the appellant does not agree and why.
39. Set down of appeal for hearing before tax court
(1) The appellant must apply to the registrar to allocate a date for the hearing of the appeal within 30 days after delivery of the appellant’s statement of grounds of appeal under rule 32 or SARS’s reply under rule 33, as the case may be, and give notice thereof to SARS.
(2) If the appellant fails to apply for the date within the prescribed period, SARS must apply for a date for the hearing within 30 days after the expiry of the period.
(3) The registrar in his or her sole discretion may allocate a date for the hearing.
(4) The registrar must deliver to the parties a written notice of the time and place appointed for the hearing of the appeal
at least 80 days before the hearing of the appeal.
40. Dossier to tax court
(1) At least 30 days before the hearing of the appeal, or as otherwise agreed between the parties, SARS must deliver to the appellant and the registrar a dossier containing copies, where applicable, of–
(a) all returns by the appellant relevant to the year of assessment in issue;
(b) all assessments by SARS relevant to the issues in appeal;
(c) the appellant’s notice of objection against the assessment;
(d) SARS’s notice of disallowance of the objection;
(e) the appellant’s notice of appeal;
(f) SARS’s statement of grounds of assessment and opposing the appeal under rule 31;
(g) the appellant’s statement of grounds of appeal under rule 32;
(h) SARS’s reply to the appellant’s statement of grounds of appeal under rule 33, if any;
(i) SARS’s minute of the pre-trial conference and, if any, the appellant’s differentiating minute;
(j) any request for a referral from a tax board decision to the tax court under rule 29; and
(k) any order by the tax court under Part F or a higher court in an interlocutory application or application on a procedural
matter relating to the objection or the appeal.
(2) The dossier must be prepared in accordance with the requirements of rule 5.
(3) The registrar must deliver copies of the dossier to the tax court at least 20 days before the hearing of the appeal.
41. Places at which tax court sits
(1) The Judge-President of the Division of the High Court with jurisdiction in the area where a tax court has been established under section 116 of the Act must-
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