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 E : Procedures of tax court38. Pre-trial conference |
| (1) | SARS must arrange for a pre-trial conference to be held by not later than 60 days before the hearing of the appeal. |
| (2) | During the pre-trial conference the parties must attempt to reach consensus on— |
| (a) | what facts are common cause and what facts are in dispute; |
| (b) | the resolution of preliminary points that either party intends to take; |
| (c) | the sufficiency of the discovery process; |
| (d) | the preparation of a paginated bundle of documents; |
| (e) | the manner in which evidence is to be dealt with, including an agreement on the status of a document and if a document or a part thereof, will serve as evidence of what it purports to be; |
| (f) | whether evidence on affidavit will be admitted and the waiver of the right of a party to cross-examine the deponent; |
| (g) | expert witnesses and the evidence to be given in an expert capacity; |
| (h) | the necessity of an inspection in loco; |
| (i) | an estimate of the time required for the hearing and any means by which the proceedings may be shortened; and |
| (j) | if the dispute could be resolved or settled in whole or in part. |
| (3) | This conference must take place at the SARS office determined by SARS unless the parties agree that it may take place at a different venue. |
| (4) | SARS must within 10 days of the conclusion of the pre-trial conference prepare and deliver to the appellant a minute setting out the parties' discussion and an agreement reached in respect of each matter referred to in subrule (2). |
| (5) | Where the appellant does not agree with the content of the minute, the appellant must, within 10 days of delivery of the minute by SARS, deliver a differentiating minute to SARS setting out with which statements in the minute by SARS the appellant does not agree and why. |