A person appointed to facilitate the proceedings under this Part has a duty to—
||act within the prescripts of the proceedings under this Part and the law;
||seek a fair, equitable and legal resolution of the dispute between the appellant and SARS;
||promote, protect and give effect to the integrity, fairness and efficacy of the alternative dispute resolution process;
||act independently and impartially;
||conduct himself or herself with honesty, integrity and with courtesy to all parties;
||decline an appointment or obtain technical assistance when a case is outside the field of competence of the facilitator; and
||attempt to bring the dispute to an expeditious conclusion.