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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

21. Recommendation by facilitator


(1) SARS, the appellant and the facilitator may agree at the commencement of the proceedings that, if no agreement or settlement is ultimately reached between the parties, the facilitator may make a written recommendation at the conclusion of the proceedings.


(2) The facilitator must deliver the recommendation to the parties with 30 days after the termination of the proceedings under rule 25 unless the parties agree to an extension of this period.


(3) A recommendation by a facilitator will not be admissible during any subsequent proceedings including court proceedings unless it is required by the tax court for purposes of deciding costs under section 130 of the Act.