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


Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Part C : Alternative dispute resolution

16. Appointment of facilitator


(1) A senior SARS official must establish a list of facilitators of alternative dispute resolution proceedings under this Part and a person included on the list—
(a) may be a SARS official;
(b) must be a person of good standing of a tax, legal, arbitration, mediation or accounting profession who has appropriate experience in such fields; and
(c) must comply with the duties under rule 17.


(2) A facilitator is only required to facilitate the proceedings if the parties so agree.


(3) Where the parties agree to use a facilitator, a senior SARS official must appoint a person from the list of facilitators—
(a) within 15 days after the commencement date of the proceedings under rule 15; or
(b) within 5 days after the removal of a facilitator under subrule (4) or the withdrawal of a facilitator under rule 18(2);

and give notice thereof to the appellant and the SARS official to whom the appeal is allocated.


(4) A senior SARS official may not remove the facilitator appointed for the proceedings once the facilitator has commenced with the proceedings, save—
(a) at the request of the facilitator;
(b) by agreement between the parties;
(c) at the request of a party and if satisfied that there has been misconduct, incapacity, incompetence or non-compliance with the duties under rule 17 by the facilitator; or
(d) under the circumstances referred to in rule 18.


(5) A senior SARS official may request a party to submit evaluations of the facilitation process, including an assessment of the facilitator, which evaluations are regarded as SARS confidential information.