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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 C: Transitional Arrangements

C4. Appeal noted before effective date

 

 

1) Where an appeal was noted in terms of the Act before the effective date and-
a) that appeal has not been set down for hearing by either the Board or the Court-
i) the taxpayer may request that the alternative dispute resolution procedures contemplated in rule 7 of Part A be applicable in respect of the dispute and the Commissioner must consider that request in accordance with rule 7(1) of Part A;
ii) the taxpayer and the Commissioner may agree in writing that all of the procedures contemplated in rules 8 to 29 of Part A and Part B, to the extent applicable, apply in respect of that appeal, which procedures may commence with-
aa) the meeting to limit the issues in dispute as contemplated in rule 9 of Part A to be held on a date to be agreed between the taxpayer and the Commissioner; or
bb) where the taxpayer and the Commissioner agree that a meeting contemplated in rule 9(1) of Part A is not required, the delivery by the Commissioner of a statement of the grounds of assessment as contemplated in rule 10 of Part A on a date to be agreed between the taxpayer and the Commissioner; or
iii) where no agreement contemplated in subparagraph (ii) was reached, the appeal must be-
aa) placed by the Commissioner before the Court in the manner contemplated in rule 17 of Part A as soon as is reasonably possible; and
bb) dealt with in the manner contemplated in rules 18 to 29 of Part A and Part B, to the extent applicable; or
b) that appeal has been set down for hearing by either the Board or the Court but not yet heard by the Board or the Court, rules 8 and 18 to 29 of Part A and Part B, to the extent applicable, must apply in respect of that appeal; or
c) that appeal is part-heard before the Board or in the Court, rules 8, 19(1) and 20 to 29 of Part A and Part B, to the extent applicable, must apply in respect of that appeal.

 

2) For purposes of rule 18 of Part A, the dossier must in addition to any other documents as contemplated in that rule, also contain-
a) where the statements contemplated in rules 10 - 11 of Part A have not been delivered, a short statement of case drafted by the Commissioner setting out the issues in appeal based on the grounds of the assessment in issue and the grounds of objection;
b) a copy of any agreement contemplated in subrule (1)(a)(ii); and
c) copies of all the correspondence relating to the assessment, return, objection and appeal.