South Africa: New dispute resolution rules
The new rules apply to any new proceedings and proceedings that were instituted (but not concluded) before the enactment of the new rules.
The new rules apply to any new proceedings and proceedings that were instituted (but not c
Government Notice No. R. 3146 (effective on 10 March 2023, the date of publication in the gazette) provides new dispute resolution rules under section 103 of the Tax Administration Act No. 28 of 2011, replacing the dispute resolution rules published on 11 July 2014.
The rules set out the processes and procedures that are to be followed when lodging an objection and appeal, when utilising alternative dispute resolution, or when a matter is before the Tax Board or Tax Court.
The material changes to the rules concern:
- Objection against assessment (Rule 7)
- Extension of time periods (Rule 4)
- Appointment of facilitator and proceedings before facilitator (Rule 16 and Rule 20)
- Procedures in Tax Court (Rule 44)
The new rules apply to any new proceedings and proceedings that were instituted (but not concluded) before the enactment of the new rules. However, where the time period within which a taxpayer was required to take certain steps under the old rules has already prescribed, the new rules will not extend that time period (even where the new rules allow for longer time periods).
Read a March 2023 report [PDF 236 KB] prepared by the KPMG member firm in South Africa
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