A person appointed to facilitate the proceedings under this Part has a duty to—
| (a) | act within the prescripts of the proceedings under this Part and the law; |
| (b) | seek a fair, equitable and legal resolution of the dispute between the appellant and SARS; |
| (c) | promote, protect and give effect to the integrity, fairness and efficacy of the alternative dispute resolution process; |
| (d) | act independently and impartially; |
| (e) | conduct himself or herself with honesty, integrity and with courtesy to all parties; |
| (g) | decline an appointment or obtain technical assistance when a case is outside the field of competence of the facilitator; and |
| (h) | attempt to bring the dispute to an expeditious conclusion. |
