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New Tax Dispute Resolution Rules (Effective 10 March 2023)
- 11 March 2023
- Tax Administration Part 3B Dispute Resolution - Objection and appeal
- SARS
The Minister of Finance approved new dispute resolution rules under the Tax Administration Act, 2011. Repealing the July 2014 rules, they are immediately effective. Transitional measures include among other things, that the new rule take into consideration and provide for:
- specific requests in respect of procedural matters taken or instituted under the previous rules but not completed by the commencement date of their repeal and replacement
- documents delivered under the previous rules, and
- replies to statements of grounds of appeal before the new rules came into force.
The new rules were published as an eGazette shortly before 16:00 on Friday, 10 March 2023, when they presumably came into effect.
Source: SA Legal Academy Policy Watch
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