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 resolution24. Resolution of dispute by settlement |
| (1) | Where the parties are, despite all reasonable efforts, unable to resolve the dispute under rule 23, the parties may attempt to settle the matter in accordance with Part F of Chapter 9 of the Act. |
| (2) | A settlement under Part F of Chapter 9 pursuant to proceedings under this Part— |
| (a) | is subject to the approval of the senior SARS official referred to in section 147 of the Act; |
| (b) | must be recorded in writing and signed by the appellant and the senior SARS official; |
| (c) | must relate to the appeal as a whole, including costs; |
| (d) | if not all issues in dispute were settled, 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; |
| (e) | 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 |
| (f) | must be reported in the manner referred to in section 149. |
| (3) | Where a settlement is concluded, SARS must issue the assessment referred to in section 150 to give effect to the settlement within a period of 45 days after the date of the last signature of the settlement. |
| (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 settlement. |