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 resolution19. Determination and termination of proceedings by facilitator |
| (1) | The facilitator must, after consulting the appellant and the SARS official involved in the alternative dispute resolution proceedings— |
| (a) | within 20 days of the facilitator's appointment, determine a place, date and time at which the parties must convene the alternative dispute resolution meeting and notify the parties accordingly in writing; and |
| (b) | if required, notify each party in writing which written submissions or any other document should be furnished or exchanged and when the submissions or documents are required. |
| (2) | Where a facilitator has not been appointed, the parties must— |
| (a) | within 30 days determine a place, date and time at which the parties must convene the alternative dispute resolution meeting; and |
| (b) | if required, notify the other party in writing which written submissions or any other document should be furnished or exchanged and when the submissions or documents are required. |
| (3) | The facilitator may summarily terminate the proceedings without prior notice— |
| (a) | if a party fails to attend the meeting; |
| (b) | if a party fails to carry out a request under subrule (1)(b); |
| (c) | if of the opinion that the dispute cannot be resolved through such proceedings; or |
| (d) | for any other appropriate reason. |