New tax dispute resolution rules could expedite feedback to taxpayers who have lodged an objection or appeal against a tax assessment or decision by the South African Revenue Service (SARS).
However, taxpayers will have to familiarise themselves with the new rules in order to ensure that they adhere to a request for response within the specified time frames.
The new rules, issued earlier this month, provide that a taxpayer may choose to have a dispute resolved in the alternative dispute resolution proceeding. If not, the tax board can deal with certain appeals. The matter may also be taken to the Tax Court, High Court and Supreme Court of Appeal.
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.