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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 9 : Dispute Resolution

Part A : General

103. Rules for dispute resolution


(1) The Minister may, after consultation with the Minister of Justice and Constitutional Development, by public notice make "rules" governing the procedures to lodge an objection and appeal against an assessment or "decision", and the conduct and hearing of an appeal before a tax board or tax court.


(2) The "rules" may provide for alternative dispute resolution procedures under which SARS and the person aggrieved by an assessment or "decision" may resolve a dispute.


(3) The Commissioner may prescribe the form of a document required to be completed and delivered under the "rules".

[Section 103(3) inserted by section 48 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]