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), 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 RulesPart C : Alternative dispute resolution16. Appointment of facilitator |
| (1) | A person appointed as a facilitator of alternative dispute resolution proceedings under this Part: |
| (a) | may be a SARS official; |
| (b) | must be a person of good standing who has appropriate experience in the field of tax; |
| (c) | must comply with the duties under rule 17; and |
| (d) | must be acceptable to both parties. |
| (2) | A facilitator is only required to facilitate the proceedings if the parties so agree. |
| (3) | Where the parties agree to use a facilitator, a senior SARS official must appoint a person referred to in subrule (1) within 15 days after the commencement date of the proceedings under rule 15, and give notice thereof to the appellant and the SARS official to whom the appeal is allocated. |
| (4) | A senior SARS official may not remove the facilitator appointed for the proceedings once the facilitator has commenced with the proceedings, save— |
| (a) | at the request of the facilitator; |
| (b) | by agreement between the parties; |
| (c) | at the request of a party and if satisfied that there has been misconduct, incapacity, incompetence or non-compliance with the duties under rule 17 by the facilitator; or |
| (d) | under the circumstances referred to in rule 18. |
| (5) | A senior SARS official may request a party to submit evaluations of the facilitation process, including an assessment of the facilitator, which evaluations are regarded as SARS confidential information. |