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Call for comment: Draft [New] Dispute Resolution Rules

08 March 2013   (0 Comments)
Posted by: Erich Bell
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SARS issued new dispute resolution rules for public comment. The notice in terms of section 103 of the Tax Administration Act, 2011 was added to the SARS website and can be found here.

The draft notice proposes the declaration of the new rules in terms of section 103 of the Tax Administration Act, 2011. These new rules will impact upon 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), procedures for alternative dispute resolution, the conduct and hearing of appeals before a Tax Board or Tax Court and transitional rules.

SAIT will be making a submission to SARS. Kindly provide your comments by email to by no later than 20 March 2013.



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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