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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 E : Procedures of tax court

38. Pre-trial conference


(1) SARS must arrange for a pre-trial conference to be held by not later than 60 days before the hearing of the appeal.


(2) During the pre-trial conference the parties must attempt to reach consensus on—
(a) what facts are common cause and what facts are in dispute;
(b) the resolution of preliminary points that either party intends to take;
(c) the sufficiency of the discovery process;
(d) the preparation of a paginated bundle of documents;
(e) the manner in which evidence is to be dealt with, including an agreement on the status of a document and if a document or a part thereof, will serve as evidence of what it purports to be;
(f) whether evidence on affidavit will be admitted and the waiver of the right of a party to cross-examine the deponent;
(g) expert witnesses and the evidence to be given in an expert capacity;
(h) the necessity of an inspection in loco;
(i) an estimate of the time required for the hearing and any means by which the proceedings may be shortened; and
(j) if the dispute could be resolved or settled in whole or in part.


(3) This conference must take place at the SARS office determined by SARS unless the parties agree that it may take place at a different venue.


(4) SARS must within 10 days of the conclusion of the pre-trial conference prepare and deliver to the appellant a minute setting out the parties' discussion and an agreement reached in respect of each matter referred to in subrule (2).


(5) Where the appellant does not agree with the content of the minute, the appellant must, within 10 days of delivery of the minute by SARS, deliver a differentiating minute to SARS setting out with which statements in the minute by SARS the appellant does not agree and why.