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Income Tax Act, 1962 (Act No. 58 of 1962)

Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part A: Objections, Appeals and Alternative Dispute Resolution

16. Pre-trial conference

 

 

1) The Commissioner must arrange for a pre-trial conference to be held-
a) where either party was requested to make discovery, within 60 days after all parties who were so requested have delivered their discovery notices; or
b) where neither party delivered a notice requesting the other party to make discovery, within 60 days after receipt by the Commissioner of the statement of the grounds of appeal.

 

2) During the pre-trial conference the Commissioner and the appellant must attempt to reach consensus on-
a) the extent to which sufficient discovery has been made by both parties, the exchange of documents, information or things and the preparation of a paginated bundle of documentation in chronological order;
b) the manner in which evidence is to be dealt with, including any agreement on the status of any document, information or thing and whether any document, information or thing or parts thereof, will serve as evidence of what they purport to be;
c) whether evidence on affidavit will be admitted with or without the right of any party to cross-examine the deponent;
d) the necessity of any inspection in loco;
e) the resolution of any preliminary points that either party intends to take;
f) expert evidence;
g) any other means by which the proceedings may be shortened;
h) an estimate of the time required for the hearing; and
i) any means by which the dispute may be resolved or settled.

 

3) This conference must take place at any office of SARS or any other venue to be agreed between the parties.

 

4) The Commissioner must within ten days of the conclusion of the pre-trial conference contemplated in subrule (1), prepare and deliver a minute dealing with the matters set out in subrule (2): Provided that where the appellant does not agree with the content of the minute, he or she must deliver his or her minute to the Commissioner with ten days of the date of the delivery of the minute by the Commissioner.