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 A : General provisions

1. Definitions
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In these rules, unless the context indicates otherwise, a term which is assigned a meaning in the Act, has the meaning so assigned, and the following terms have the following meaning:

 

"appeal"

means an appeal under section 107(1) by a taxpayer against an assessment to the tax board or tax court in the manner, under the terms and within the period prescribed in the Act and these rules;

 

"appellant"

means a taxpayer who has noted an appeal against an assessment as defined in these rules;

 

"assessment"

includes, for purposes of these rules, a decision referred to in section 104(2) of the Act;

 

"clerk"

means the clerk of the tax board appointed under section 112 of the Act;

 

"day"

means a "business day" as defined in section 1 of the Act;

 

"deliver"

means to submit, lodge, issue, give, send or serve a document to the address specified for this purpose under these rules, in the following manner:

(a) by SARS, the clerk or the registrar, in the manner referred to in section 251 or 252 of the Act, except the use of ordinary post;
(b)by SARS, if the taxpayer or appellant uses a SARS electronic filing service to dispute an assessment, by posting it on the electronic filing page of the taxpayer or appellant; or
(c) by the taxpayer or appellant, by—
(i) handing it to SARS, the clerk or the registrar;
(ii) sending it to SARS, the clerk or the registrar by registered post;
(iii) sending it to SARS, the clerk or the registrar by electronic means to an email address or telefax number; or
(iv) if the taxpayer or appellant uses a SARS electronic filing service to dispute an assessment, submitting it through the SARS electronic filing service.

 

"document"

means a document as defined in the Act, and includes—

(a)an agreement between the parties under these rules, whether in draft or otherwise;
(b)a request or application under these rules; and
(c)a notice required under these rules;

 

"electronic address"

has the meaning assigned in the rules for electronic communication issued under section 255 of the Act;

 

"electronic filing page"

has the meaning assigned in the rules for electronic communication issued under section 255 of the Act;

 

"grounds of assessment",

for purposes of these rules, include any—

(a)grounds of assessment referred to in section 42(6) or section 96(2) of the Act;
(b)grounds for a decision by SARS not to remit an administrative non-compliance penalty under Part E of Chapter 15 of the Act;
(c)grounds for a decision by SARS not to remit a substantial understatement penalty under section 223(3) of the Act;
(d)grounds for a decision referred to in section 104(2) of the Act; and
(e)reasons for assessment provided by SARS under rule 6(5).

 

"party"

means—

(a)for purposes of an objection, the taxpayer or SARS;
(b)for purposes of an appeal to the tax board or tax court, the appellant or SARS; and
(c)for purposes of an application under Part F, the applicant or the respondent;

 

"parties"

means—

(a)for purposes of an objection, the taxpayer and SARS;
(b)for purposes of an appeal to the tax board or tax court, the appellant and SARS; and
(c)for purposes of an application under Part F, the applicant and the respondent;

 

"registrar"

means the registrar of the tax court appointed under section 121 of the Act;

 

"Rules Board for Courts of Law Act"

means the Rules Board for Courts of Law Act, 1985 (Act No. 107 of 1985);

 

"SARS electronic filing service"

has the meaning assigned in the electronic communication rules issued under section 255 of the Act;

 

"sign" or "signature"

has the meaning assigned in the electronic communication rules issued under section 255 of the Act to an electronic signature, where a party—

(a)uses electronic means to deliver a document at an electronic address provided by the other party, the clerk or the registrar for this purpose; or
(b)uses a SARS electronic filing service to lodge an objection or note an appeal under these rules;

 

"Superior Courts Act"

means the Superior Courts Act, 2013 (Act No. 10 of 2013);

 

"the Act"

means the Tax Administration Act, 2011 (Act No. 28 of 2011); and

 

"these rules"

means the rules reflected in this Schedule made under section 103 of the Act.