Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part C : Alternative dispute resolution19. Determination and termination of proceedings by facilitator |
| (1) | The facilitator must, after consulting the appellant and the SARS official involved in the alternative dispute resolution proceedings— |
| (a) | within 20 days of the facilitator's appointment, determine a place, date and time at which the parties must convene the alternative dispute resolution meeting and notify the parties accordingly in writing; and |
| (b) | if required, notify each party in writing which written submissions or any other document should be furnished or exchanged and when the submissions or documents are required. |
| (2) | Where a facilitator has not been appointed, the parties must— |
| (a) | within 30 days determine a place, date and time at which the parties must convene the alternative dispute resolution meeting; and |
| (b) | if required, notify the other party in writing which written submissions or any other document should be furnished or exchanged and when the submissions or documents are required. |
| (3) | The facilitator may summarily terminate the proceedings without prior notice— |
| (a) | if a party fails to attend the meeting; |
| (b) | if a party fails to carry out a request under subrule (1)(b); |
| (c) | if of the opinion that the dispute cannot be resolved through such proceedings; or |
| (d) | for any other appropriate reason. |