Page 565 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
(b) extending the period for the further period that the tax court deems appropriate. (2) A taxpayer or appellant may apply to a tax court under this Part-
(a) if SARS fails to provide the reasons under rule 6 required to enable the taxpayer to formulate an objection under rule
7, for an order that SARS must provide within the period allowed by the court the reasons regarded by the court as
required to enable the taxpayer to formulate the objection;
(b) if an objection is treated as invalid under rule 7, for an order that the objection is valid;
(c) if the period of time to lodge an objection to an assessment has not been extended by SARS under section 104(4)
on request by the taxpayer under rule 7, for an order extending the period within which an objection must be lodged
by a taxpayer;
(d) if the period of time to provide documents to substantiate an objection requested by SARS has not been extended
under rule 8, for an order extending the period within which the information must be provided by the taxpayer; or
(e) if the period of time to lodge an appeal to an assessment has not been extended by SARS under section 107(2) of the Act on request by the taxpayer under rule 10, for an order extending the period within which an appeal must be
lodged by an appellant.
(3) SARS may for purpose of rule 12 apply to a tax court under this Part for an order–
(a) that an objection or appeal be selected as test case;
(b) that an objection or appeal be stayed pending the determination of the test case;
(c) if in dispute, what are the issues that will be determined in the test case; or
(d) that a taxpayer or appellant requesting participation in the test case should not be allowed to do so.
(4) A taxpayer may apply, if SARS does not agree, to the tax court for an order that the judgment in a test case is not
determinative of the issues in that taxpayer’s objection or appeal and that the taxpayer may pursue its objection and
appeal under these rules.
(5) A party to an agreement under rule 23 or a settlement under rule 24 pursuant to alternative dispute resolution
proceedings under Part C, may apply to a tax court under this Part for an order that–
(a) the agreement or settlement be made an order of court; or
(b) if SARS fails to issue the assessment to give effect to an agreement or settlement within the period prescribed under
rule 23(3) or 24(3), as the case may be, SARS must issue the assessment.
(6) A party who failed to deliver a statement as and when required under rule 31, 32 or 33, may apply to the tax court
under this Part for an order condoning the failure to deliver the statement and the determination of a further period
within which the statement may be delivered.
(7) A party seeking an amendment of a statement under rule 35, may apply to the tax court under this Part for an
appropriate order, including an order concerning a postponement of the hearing.
(8) A person who is of the view that the issue of a subpoena under rule 27 or 43 constitutes an abuse of process may
apply to the tax court under this Part for the withdrawal of the subpoena.
(9) If a notice of withdrawal or concession is delivered under rule 46 after the appeal or application has been set down
for hearing without a consent to pay the other party’s costs, the aggrieved party may apply to the tax court under this
Part for an order as to costs under section 130(1)(e).
(10) A party may apply to the tax court under this Part for an order as to the reconsideration of items or portions of items
in a bill of costs taxed by the registrar or the person appointed to act as taxing master under rule 47 and whether items or portions of items in the bill of costs taxed may be allowed, reduced or disallowed.
53. Application against decision by chairperson of tax board
(1) A party may, despite the procedures set out in Part D, apply to a tax court against a decision by a chairperson of a tax board that concerns–
(a) the non-appearance of a person at a hearing of the tax board under section 113(13) of the Act; or
(b) the extension of the period within which a request to refer a tax board decision to the tax court under section 115
must be made.
(2) A party may apply to the tax court to may make an order–
(a) condoning a party’s non-appearance at a tax board hearing; or
(b) allowing a party’s request for extension of the referral of the appeal to the tax court.
54. Application for withdrawal of chairperson of tax board
(1) An application for the withdrawal of a chairperson of the tax board under section 111(7) of the Act may be made to–
(a) that chairperson before or during the hearing of the appeal by the tax board; or
(b) if the application made to that chairperson was refused, the tax court in the manner provided for in this Part.
(2) For purpose of the application to the tax court by the applicant, the chairperson must postpone the hearing sine
die.
(3) The tax court to which an application is made may order the withdrawal of the chairperson if satis ed that there–
(a) is a con ict of interest on the part of the chairperson that may reasonably be regarded as giving rise to bias which
the chairperson may experience with the case concerned; or
(b) are other circumstances that may reasonably be regarded as giving rise to bias and affect the chairperson’s ability
to remain objective for the duration of the case, together with any other order it deems t, including an order as to
costs.
(4) The applicant must within 10 days of delivery of the judgment of the tax court by the registrar under rule 50(6),
request the clerk to convene or reconvene, as the case may be, the tax board under rule 26.
55. Application for withdrawal of member of tax court
(1) An application for the withdrawal of a member of the tax court under section 122 of the Act, may be made in the manner provided for in this Part to–
Juta’s IndIrect tax 2016 557