Tax Administration Act, 2011 (Act No. 28 of 2011)

Rules

Rules promulgated under Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011), prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional Rules

Part C : Alternative dispute resolution

14. Reservation of rights
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(1)The parties participate in alternative dispute resolution proceedings under this Part with full reservation of their respective rights in terms of the procedures referred to in the other Parts of these rules.

 

(2)Subject to rule 22(3)(c), any representations made or documents submitted in the course of the alternative dispute resolution proceedings will be without prejudice.