NEW TAX DISPUTE RESOLUTION RULES COME INTO EFFECT

The Minister of Finance recently published new dispute resolution rules in the Government Gazette in terms of the Tax Administration Act. These rules describe the procedures for objections and appeals, for the alternative dispute resolution (ADR) mechanism and for the conduct and hearing of appeals before a Tax Board or Tax Court. The rules came into effect on 10 March 2023 and will apply to matters already underway. Requests for reasons, objections, appeals to the Tax Board or Tax Court, ADR, settlement discussions, or interlocutory applications that were instituted under the previous rules but have not been completed, will have to be continued and concluded under the new rules.