Page 564 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
47. Costs
(1) Where the tax court makes an order as to costs or if a consent to pay costs is made by a party under these rules, at the request of a party, the registrar may-
(a) perform the functions and duties of a taxing master; or
(b) at the request of the tax court or the party, appoint any other person to act as taxing master on such terms and for
such period as the registrar considers appropriate.
(2) The registrar must be satis ed that the person appointed by the registrar to act as taxing master is suitably quali ed
or experienced to perform the functions and duties of a taxing master.
(3) The fees, charges and rates to be allowed by the tax court are, as far as applicable, those xed by the tariff of fees
and charges in cases heard before the Division of the High Court within which area of jurisdiction the tax court sits.
48. Witness fees
(1) A witness in proceedings before the tax court is entitled to be paid in accordance with the tariff of allowances prescribed by the Minister of Justice and Constitutional Development and published under section 37 of the Superior Courts Act.
(2) A tax court may, at the request of a party, order that no allowances or only a portion of the prescribed allowances be paid to a witness.
49. Request for recordings
(1) If the appellant requires from the registrar under section 134(3) of the Act–
(a) a transcript of the evidence or part thereof given at the hearing of the appeal; or
(b) a copy of the recording of the evidence or a part thereof given at the hearing of the appeal for purposes of private
transcription,
the appellant must pay to the registrar the costs as prescribed by the Commissioner in a public notice issued under section 134(3).
(2) The appellant must pay the costs as follows:
(a) if a transcript is required, payment must be made within 20 days of delivery of the transcript and the invoice by the
registrar; or
(b) if a copy of the recording of the evidence is required, payment in full must be made upon receipt of the copy and
invoice by the registrar.
50. Procedures under this Part
Part F
Applications on notice
(1) For the purpose of this Part–
(a) the party bringing the application is the applicant and the party against whom relief is sought is the respondent; and (b) a reference to the tax court means the president of the tax court acting in the manner referred to in section 118(3) of
the Act.
(2) The rules referred to in Parts A to E and G, to the extent applicable and together with the necessary changes as
required by the context, apply to this Part.
(3) A document required to be delivered under this Part must be delivered–
(a) to the registrar at the address speci ed by public notice under rule 3;
(b) to SARS at the address speci ed under rule 2(1);or
(c) to the taxpayer or appellant, at the address speci ed under rule 2(1).
(4) An application under this Part, unless the context otherwise indicates, interrupts the periods prescribed for purposes
of proceedings under Parts A to E of these rules for the period commencing on the date of delivery of a notice of
motion under rule 57 and ending on the date of–
(a) delivery of a notice of withdrawal of the application by the applicant;
(b) an agreement between the applicant and respondent to terminate proceedings under this Part; or
(c) delivery of the judgment of the tax court to the parties.
(5) The tax court hearing an application under this Part may–
(a) make an order as referred to in this Part, together with any other order it deems t, including an order as to costs;
and
(b) 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 applicant and the respondent within
10 days of delivery thereof.
51. Application provided for in Act
(1) An application to the tax court provided for in the Act must, unless otherwise speci ed, be brought in the manner provided for in this Part.
(2) An interlocutory application relating to an objection or appeal must, unless the tax court before which an appeal is set down otherwise directs, be brought in the manner provided for in this Part.
52. Application provided for under rules
(1) A party who failed to obtain an extension of a period by agreement with the other party, the clerk or the registrar, as the case may be, under rule 4 may apply to the tax court under this Part for an order, on good cause shown–
(a) condoning the non-compliance with the period; and 556
Juta’s IndIrect tax 2016