Flowcharts
Disputes can fall into one of four main phases, to wit: the objection phase, appeal phase (pre-litigation), appeal phase (litigation – Tax Board) and appeal phase (litigation – Tax Court). The flow charts below contain the steps and a high level overview of the days prescribed for each step in each of the four phases. For more detail on the days prescribed for the objection phase and the appeal phase (pre-litigation), go to TAA Business Day Refresher on the home screen.
New dispute resolution rules were gazetted on 10 March 2023. The flow charts below are based on the new rules. We have also provided an infographic below to explain the transitional rules insofar as the 80-day objection period applies in relation to pre 10 March 2023 assessments.
Objection Phase
Appeal phase (pre-litigation)
Appeal phase (Litigation - Tax Board)
Appeal phase (Litigation - Tax Court)
New Dispute Rules Infographic
Published by Lexis Nexis
Practical Guide to Handling Tax Disputes
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Disclaimer
This application only counts business days as defined in section 1 of the Tax Administration Act 28 of 2011 (“the TAA”) for the purposes of disputes in terms of Chapter 9 of the TAA. This application is driven by user input. Should the incorrect inputs be provided by the user, incorrect results will be displayed. Unicus Tax Specialists SA (Pty) Ltd, its affiliates, shareholders, directors and/or employees (hereafter collectively referred to as “Unicus”) will not be liable for damages of whatever nature that may result from the use of this application or for any reliance being placed on this application. In addition, whilst every effort is made to ensure this application functions in line with the applicable tax legislation, Unicus will not be responsible for any damages of whatever nature caused from the use of or reliance being placed on this application. Should you require personalised advice, which is highly recommended, please feel free to make contact with our office who will also explain the terms and conditions of our personalised services.