| (1) | A senior SARS official must establish a list of facilitators of alternative dispute resolution proceedings under this Part and a person included on the list— |
| (a) | may be a SARS official; |
| (b) | must be a person of good standing of a tax, legal, arbitration, mediation or accounting profession who has appropriate experience in such fields; and |
| (c) | must comply with the duties under rule 17. |
| (2) | A facilitator is only required to facilitate the proceedings if the parties so agree. |
| (3) | Where the parties agree to use a facilitator, a senior SARS official must appoint a person from the list of facilitators— |
| (a) | within 15 days after the commencement date of the proceedings under rule 15; or |
| (b) | within 5 days after the removal of a facilitator under subrule (4) or the withdrawal of a facilitator under rule 18(2); |
and give notice thereof to the appellant and the SARS official to whom the appeal is allocated.
| (4) | A senior SARS official may not remove the facilitator appointed for the proceedings once the facilitator has commenced with the proceedings, save— |
| (a) | at the request of the facilitator; |
| (b) | by agreement between the parties; |
| (c) | at the request of a party and if satisfied that there has been misconduct, incapacity, incompetence or non-compliance with the duties under rule 17 by the facilitator; or |
| (d) | under the circumstances referred to in rule 18. |
| (5) | A senior SARS official may request a party to submit evaluations of the facilitation process, including an assessment of the facilitator, which evaluations are regarded as SARS confidential information. |
