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 resolution23. Resolution of dispute by agreement |
| (1) | A dispute which is subject to the procedures under this rule may be resolved by agreement whereby a party accepts, either in whole or in part, the other party's interpretation of the facts or the law applicable to those facts or both. |
| (2) | An agreement under this rule— |
| (a) | must be recorded in writing and signed by the appellant and the SARS official duly authorised to do so; |
| (b) | must relate to the appeal as a whole, including costs; |
| (c) | if not all issues in dispute were resolved, must stipulate those areas in dispute— |
| (i) | that are resolved; and |
| (ii) | that could not be resolved and on which the appellant may continue the appeal to the tax board or tax court; |
| (d) | may be made an order of court either with the consent of both parties, or on application to the tax court by a party under Part F; and |
| (e) | must be reported internally in SARS in the manner as may be required by the Commissioner. |
| (3) | Where an agreement is concluded, SARS must issue an assessment to give effect to the agreement within a period of 45 days after the date of the last signing of the agreement. |
| (4) | If the appellant wishes to pursue the appeal on the unresolved issues to the tax board or tax court, the appellant must deliver a notice to this effect to the clerk or registrar, as the case may be, within 15 days of the date of the agreement. |