| (1) |
Where the Commissioner and the taxpayer agree that it will be beneficial to attempt to limit the issues in dispute for purposes of the anticipated litigation, the Commissioner may arrange to meet with the taxpayer which meeting may be held at any office of SARS or any other venue as agreed to by the parties, within 90 days after— |
| (a) |
where the alternative dispute resolution procedures were followed in terms of rule 7, the date of termination of the alternative dispute resolution proceedings as contemplated in rule 7(3); |
| (b) |
where the matter was heard by the Board— |
| (i) |
the date of receipt by the Commissioner of a notice by the taxpayer in terms of section 83A(13)(a); or |
| (ii) |
the date of the delivery by the Commissioner of a notice in terms of section 83A(13)(b); or |
| (c) |
in any other case, the date of receipt by the Commissioner of the notice of appeal contemplated in rule 6. |
| (2) |
The Commissioner must within 15 days after the meeting contemplated in subrule (1), prepare and deliver to the taxpayer a minute recording— |
| (a) |
the facts that are common cause; |
| (b) |
the facts that are in dispute; and |
| (c) |
the issues the Court is required to decide on: |
Provided that where the taxpayer does not agree with the content of the minute, he or she must deliver an additional minute within ten days of the date of the delivery of the minute by the Commissioner recording the facts and issues contemplated in paragraphs (a) to (c) and indicate exactly in what aspects he or she disagrees with the Commissioner’s minute.
Stamp Duties Act, 1968 (Act 77 of 1968)
