Mandating Procedures of Provinces Act, 2008
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules promulgated under Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011), prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional RulesPart C : Alternative dispute resolution15. Period of alternative dispute resolution |
| (1) | The period within which the alternative dispute resolution proceedings under this rule are conducted commences on the date of delivery of the notice by SARS under rule 13(1) or the notice by the appellant under rule 13(2)(b), and ends on the date the dispute is resolved under rule 23 or 24 or the proceedings are terminated under rule 25. |
| (2) | The period referred to in subrule (1) interrupts the periods prescribed for purposes of proceedings under rule 11 and Parts D, E and F of these rules. |
| (3) | The parties must finalise the alternative dispute resolution proceedings within 90 days after the commencement date referred to in subrule (1). |
