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TAX ADMINISTRATION ACT: NEW DISPUTE RESOLUTION RULES GAZETTED
- 10 March 2023
- Taxation
- SA Legal Academy
The South African Revenue Service has gazetted new dispute resolution rules under the Tax Administration Act, 2011. Repealing the July 2014 rules, they are immediately effective.
With that in mind, transitional measures are included. Among other things, they 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 replacement rules were published in the form of an eGazette shortly before 16:00 on Friday 10 March 2023, when they presumably came into effect.
Published by SA Legal Academy Policy Watch
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