Page 567 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Dispute resolution
61.
(1) (2)
62.
(1) (2)
63.
(1) (2)
64.
(1) (2)
65.
Replying af davit
Within 10 days of delivery of the respondent’s answering af davit under rule 60(c), the applicant may deliver a replying af davit to the respondent and the registrar.
The tax court may in its discretion permit further af davits to be led.
Set down for hearing where no answering af davit
If no answering af davit is delivered by the respondent within the period referred to in rule 60(c), the applicant may within 5 days of the expiry of that period apply to the registrar to set the application down.
The registrar must deliver to the parties a written notice of the time and place appointed for the application at least 10 days before the date on which it has been set down.
Application for set down by respondent
If the applicant fails to apply to the registrar for set down of the application within the period referred to in rule 59 or 62, as the case may be, the respondent may apply to the registrar to allocate a date for the application within 10 days of the expiry of the period referred to in rule 59 or 62.
The registrar must deliver to the parties a written notice of the time and place appointed for the application at least 10 days before the date on which it has been set down.
Judgment by tax court
The tax court after hearing an application under this Part may reserve its decision until a later date and where the decision is reserved, the judgment must be delivered by the tax court in the manner considered t.
The registrar must by notice deliver the written judgment of the tax court to the parties, or the clerk of the tax board if appropriate, within 10 days of delivery thereof.
De nitions
Part G
Transitional arrangements
Any meaning given to a word or expression in the Act and Part A to F must, unless the context otherwise indicates, bear the same meaning in this Part, and–
‘Income Tax Act’ means the Income Tax Act, 1962 (Act No. 58 of 1962); and
‘the previous rules’ means the rules promulgated under section 107A of the Income Tax Act and repealed under section 269(1) of the Act with effect from the date that these rules commence.
66.
(1) (2)
(3) (4)
67.
Application of rules to prior or continuing action
Subject to this Part, these rules apply to an act or proceeding taken, occurring or instituted before the commencement date of these rules, but without prejudice to the action taken or proceedings conducted before the commencement date of the comparable provisions of these rules.
A request for reasons, objection, appeal to the tax board or tax court, alternative dispute resolution, settlement discussions, interlocutory application or application in a procedural matter taken or instituted under the previous rules but not completed by the commencement date of these rules, must be continued and concluded under these rules as if taken or instituted under these rules.
A document delivered by the taxpayer, appellant, SARS, clerk or registrar under the previous rules, must be regarded as delivered in terms of the comparable provision of these rules, as from the date that the document was issued or delivered under the previous rules.
If, before the commencement of these rules and before an appeal has been heard by the tax court a statement of grounds of appeal by the taxpayer under rule 11 of the previous rules has been delivered, SARS may deliver a reply to the statement under rule 33.
Applications of new procedures
A party in a dispute which has not been decided on by a tax board or a tax court before the commencement of these rules may use a procedure provided for in these rules provided that–
(a) the procedure sought to be used follows in sequence after the last action taken by either of the parties; and
(b) the period contained in the relevant previous rule has not expired, counting from the commencement date of these
rules.
68. Completion of time periods
(1) If the period for an application, objection or appeal prescribed under the previous rules had expired before the commencement date of these rules, nothing in these rules may be construed as enabling the application, objection or appeal to be made under these rules by reason only of the fact that a longer period may be prescribed under these rules.
(2) If the previous rules prescribed a period within which a party, clerk or registrar must deliver a document, and that period expires after the commencement date of these rules, the rst day of the prescribed period for any further procedures under these rules is regarded as commencing on the day after the last day of that expired period.
(3) If an objection or an appeal could have been lodged before the commencement date of these rules but is lodged after the period prescribed under the previous rules, an application for the condonation of the late lodging of the objection or appeal must be considered under these rules.
Juta’s IndIrect tax 2016 559