Acts Online
GT Shield

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

24. Resolution of dispute by settlement


(1) Where the parties are, despite all reasonable efforts, unable to resolve the dispute under rule 23, the parties may attempt to settle the matter in accordance with Part F of Chapter 9 of the Act.


(2) A settlement under Part F of Chapter 9 pursuant to proceedings under this Part—
(a) is subject to the approval of the senior SARS official referred to in section 147 of the Act;
(b) must be recorded in writing and signed by the appellant and the senior SARS official;
(c) must relate to the appeal as a whole, including costs;
(d) if not all issues in dispute were settled, 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;
(e) 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
(f) must be reported in the manner referred to in section 149.


(3) Where a settlement is concluded, SARS must issue the assessment referred to in section 150 to give effect to the settlement within a period of 45 days after the date of the last signature of the settlement.


(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 settlement.