Page 563 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
(a) determine the place and the times of the sittings of the tax court in that area by arrangement with the registrar under section 117(2); and
(b) allocate a judge or an acting judge of the High Court as the president of the tax court for each sitting.
(2) The tax court established in the area which is nearest to the residence or principal place of business of the appellant
must hear and determine an appeal or application under Part F by the appellant, unless–
(a) the parties agree that the appeal or application be heard by a tax court sitting in another area; or
(b) the tax court, on application by a party under Part F, orders that the appeal or application be heard and disposed of
in that tax court if-
(i) there are reasonable grounds to determine the matter in that tax court; and
(ii) approved by the Judge-President of the Division of the High Court with jurisdiction in the area where that tax court sits.
42. Procedures not covered by Act and rules
(1) If these rules do not provide for a procedure in the tax court, then the most appropriate rule under the Rules for the High Court made in accordance with the Rules Board for Courts of Law Act and to the extent consistent with the Act and these rules, may be utilised by a party or the tax court.
(2) A dispute that arises during an appeal or application under Part F concerning the use of a rule of the high court must be dealt with by the president of the tax court as a matter of law under section 118(3) of the Act.
43. Subpoena of witnesses to tax court
(1) At the request of either party, or if a tax court directs, a subpoena may be issued by the registrar requiring a person to attend the hearing of the appeal for the purpose of giving evidence in connection with an appeal.
(2) The subpoena may require the person subpoenaed to 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.
(3) A witness or document subpoenaed must be relevant to the issues in appeal under rule 34.
(4) The Rules for the High Court made in accordance with the Rules Board for Courts of Law Act governing the service
of subpoenas in civil matters in the high court will apply in respect of subpoenas issued under this rule.
44 Procedures in tax court
(1) At the hearing of the appeal, the proceedings are commenced by the appellant unless–
(a) the only issue in dispute is whether an estimate under section 95 of the Act on which the disputed assessment is based, is reasonable or the facts upon which an understatement penalty is imposed by SARS under section 222(1);
or
(b) SARS takes a point in limine.
(2) A party–
(a) must present all evidence, including leading witnesses, on which the party’s case is based and must adhere to the
rules of evidence; and
(b) may present a document speci cally prepared to assist the court in understanding the case of the party and which is
not presented as evidence in the appeal.
(3) At the conclusion of the evidence, the parties may be heard in argument and the party heard rst may reply to new
points raised in the argument presented by the other party or to other points with the leave of the president of the tax
court.
(4) The hearing of an appeal may be adjourned by the president of the tax court from time to time to a time and place
that the tax court deems convenient.
(5) The tax court may reserve its decision until a later date and where the decision is reserved, the judgment must be
delivered by the president of the tax court in the manner considered t.
(6) The registrar must by notice deliver the written judgment of the tax court to the parties within 21 days of delivery
thereof.
(7) If a party or a person authorised to appear on the party’s behalf fails to appear before the tax court at the time and
place appointed for the hearing of the appeal, the tax court may decide the appeal under section 129(2) upon–
(a) the request of the party that does appear; and
(b) proof that the prescribed notice of the sitting of the tax court has been delivered to the absent party or absent party’s
representative, unless a question of law arises, in which case the tax court may call upon the party that does appear for argument.
45. Postponement or removal of case from roll
(1) If the parties agree to postpone the hearing of the appeal that has been set down for hearing, or to have that appeal removed from the tax court’s roll, the party initiating the proceedings must notify the registrar thereof.
(2) An application by a party to postpone or remove an appeal from the roll, which is opposed by the other party, may be heard and determined by the president of the tax court in the manner referred to in section 118(3) of the Act and the president may make an appropriate cost order under section 130(3).
46. Withdrawal or concession of appeal or application
(1) If at any time before it has been set down under rule 39 an appeal or application under Part F is withdrawn by the appellant or conceded by SARS under section 107 of the Act, notice of the withdrawal or concession, whichever is applicable, must be given to the other party.
(2) If an appeal or application has been set down for hearing under rule 39, or is part-heard, and the appellant withdraws or SARS concedes the appeal or application, the relevant party must–
(a) deliver a notice of withdrawal or concession, whichever is applicable, to the other party and to the registrar; and
(b) in such notice, indicate whether or not the party consents to pay the costs of the other party.
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