Please indicate which of the grounds specified in your objection you are still relying on. If the space provided is not sufficient, reasons should be provided in a separate document.
The SARS has introduced an option of resolving tax disputes within an alternative dispute resolution procedure. ADR is not intended to be a "court case", but an opportunity to settle differences of fact and interpretation of law. This option is available in addition to a taxpayer's right to appeal to the Tax Court or Board, and any delays caused through the ADR procedure will not affect this right.
Main Rule 7.
ADR is only available if these terms are accepted.
The facilitator must, after consulting the taxpayer and the officer(s) of SARS responsible for have to agree to the ADR process, for any agreement or settlement on resolution to have any issuing the assessment under dispute:effect.
Who may initiate ADR?
notify each party in writing which written submissions or any other document should be ADR may be initiated by either the taxpayer in his or her notice of appeal, or the Commissioner furnished or exchanged (if this is required at all), and when the submissions or subsequent to the receipt of a notice of appeal by the taxpayer.
documents are required.
When may a dispute be referred for ADR?
A meeting between the parties to the dispute must be held for the purpose of resolving the been disallowed or his or her assessment has been altered in consequence of the dispute by consent, within 20 days of the appointment of the facilitator, or within such further objection by the Commissioner, and the taxpayer is dissatisfied with such decision and period as the Commissioner and the taxpayer may agree.
wishes to appeal to the Tax Board or Tax Court. The Commissioner may then decide whether or not the matter is appropriate for ADR, and inform the taxpayer accordingly within 20 days after receipt of the notice of appeal wherein ADR is requested.
9.1 The taxpayer (or the representative taxpayer as contemplated in s 1 of the Act) must be must inform the taxpayer within 10 days of the receipt of the notice of appeal. The personally present during the ADR meeting and may be accompanied by a taxpayer is then required to notify the Commissioner in writing within 10 days of the date representative of his or her choice.
of the notice by the Commissioner, whether he or she agrees to ADR.
9.2 The facilitator may, in exceptional circumstances, excuse the taxpayer or representative taxpayer from personally attending the meeting in which event they may be represented in their absence by a representative of their choice.
after the parties agree that the meeting shall be concluded.
complete the form "Notice of Appeal", indicating "refer to ADR" and sign where provided or time (set by the facilitator).
deliver the completed "Notice of Appeal" form to the address specified in the "Notice of agrees, lead or bring witnesses in the ADR process.
9.6 The facilitator may require either party to produce a witness to give evidence.
Any other point which the facilitator considers necessary.
The facilitator must deliver the report to the taxpayer and the Commissioner's designated of the alteration of the assessment in consequence of the objection.
representative within 10 days of the cessation of the ADR process.
The Facilitator ultimately reached between the parties.
10.1 The proceedings may not be electronically recorded, and any representations made in that a matter is appropriate for ADR. The Commissioner must inform the taxpayer who the course of the meeting will be without prejudice.
has been appointed as facilitator.
6.2 The facilitator will, in the normal course, be an appropriately qualified officer of SARS and proceedings may not be tendered in any subsequent proceedings as evidence by any will be bound by a Code of Conduct.
other party, except in the circumstances contemplated in rule 7(6)(b)(ii) of Part A.
10.3 Neither party, except in the circumstances contemplated in rule 7(6)(b)(ii) of Part A, may between the taxpayer and the Commissioner.
ADR process. The facilitator may not be subpoenaed under any circumstances. dispute.
10.4 Any recommendation made by the facilitator in terms of paragraph 9.9.
6.5 At the conclusion of the ADR process the facilitator must record the terms of any admissible during any subsequent proceedings including court proceedings.
agreement or settlement reached by the parties, or, if no agreement or settlement is reached, he or she shall record that fact.
Agreement or Settlement without prior notice if:-11.1. Any agreement or settlement reached between the parties must be recorded in writing any person fails to attend the meeting referred to in paragraph 8; and must be signed by the taxpayer and by the Commissioner's designated official.
any person fails to carry out a request made in terms of paragraph 7; 11.2. Should the parties not resolve all issues in dispute, the agreement or settlement in he or she is of the opinion that the dispute cannot be resolved; paragraph 11.1.
that could not be resolved and on which the taxpayer may continue on appeal to for any other appropriate reason.
the Tax Board or Tax Court.
Any agreement or settlement reached through the ADR process has no binding effect in respect of any assessments relating to that taxpayer not actually covered by the agreement or settlement, or any other taxpayer.
A day means a business day.