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 resolution25. Termination of proceedings |
| (1) | The alternative dispute resolution proceedings are terminated on the day after the expiry of the 90 day period under rule 15, unless the parties agreed that this period may be extended. |
| (2) | Before expiry of the 90 day period under rule 15 or any extension thereof, if no agreement under rule 23 or settlement under rule 24 is concluded, the alternative dispute resolution proceedings are terminated on the date that— |
| (a) | the facilitator terminates the proceedings under rule 19; |
| (b) | the parties so agree; or |
| (c) | a party delivers a notice of termination to the other party. |
| (3) | If alternative dispute resolution proceedings are terminated under this rule, the appellant must within 20 days of the date of the termination— |
| (a) | if the appeal is to be dealt with by the tax board, request the clerk to set the matter down before the tax board under rule 26; or |
| (b) | if the appeal is to be dealt with by the tax court, give notice to SARS that the appellant wishes to proceed with the appeal. |