South Africa's New Tax Dispute Resolution Rules

The South African Revenue Service has issued Notice 3146, which contains the rules promulgated under section 103 of the Tax Administration Act, 2011 prescribing the:

• Procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2);
• Procedures for alternative dispute resolution;
• Conduct and hearing of appeals;
• Application on notice before a tax court; and
• Transitional rules.

The new rules were ori…