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

17. Conduct of facilitator
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A person appointed to facilitate the proceedings under this Part has a duty to—

(a)act within the prescripts of the proceedings under this Part and the law;
(b)seek a fair, equitable and legal resolution of the dispute between the appellant and SARS;
(c)promote, protect and give effect to the integrity, fairness and efficacy of the alternative dispute resolution process;
(d)act independent and impartial;
(e)conduct himself or herself with honesty, integrity and with courtesy to all parties;
(f)act in good faith;
(g)decline an appointment or obtain technical assistance when a case is outside the field of competence of the facilitator; and
(h)attempt to bring the dispute to an expeditious conclusion.