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

Notices

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

Part C : Alternative dispute resolution

17. Conduct of facilitator

 

A person appointed to facilitate the proceedings under this Part has a duty to—

(a) act within the prescripts of the proceedings under this Part and the law;
(b) seek a fair, equitable and legal resolution of the dispute between the appellant and SARS;
(c) promote, protect and give effect to the integrity, fairness and efficacy of the alternative dispute resolution process;
(d) act independently and impartially;
(e) conduct himself or herself with honesty, integrity and with courtesy to all parties;
(f) act in good faith;
(g) decline an appointment or obtain technical assistance when a case is outside the field of competence of the facilitator; and
(h) attempt to bring the dispute to an expeditious conclusion.