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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

23. Resolution of dispute by agreement


(1) A dispute which is subject to the procedures under this rule may be resolved by agreement whereby a party accepts, either in whole or in part, the other party's interpretation of the facts or the law applicable to those facts or both.


(2) An agreement under this rule—
(a) must be recorded in writing and signed by the appellant and the SARS official duly authorised to do so;
(b) must relate to the appeal as a whole, including costs;
(c) if not all issues in dispute were resolved, must stipulate those areas in dispute—
(i) that are resolved; and
(ii) that could not be resolved and on which the appellant may continue the appeal to the tax board or tax court;
(d) may be made an order of court either with the consent of both parties, or on application to the tax court by a party under Part F; and
(e) must be reported internally in SARS in the manner as may be required by the Commissioner.


(3) Where an agreement is concluded, SARS must issue an assessment to give effect to the agreement within a period of 45 days after the date of the last signing of the agreement.


(4) If the appellant wishes to pursue the appeal on the unresolved issues to the tax board or tax court, the appellant must deliver a notice to this effect to the clerk or registrar, as the case may be, within 15 days of the date of the agreement.