Disputes appropriate for ADR
- Disputes on which tax assessment has not been confirmed;
- Disputes on which tax assessment has been confirmed but the parties mutually agree to a self-review;
- Disputes before the Courts/ Tax Appeals Tribunal but where the parties desire an out-of-court settlement.
The following scenarios are the exception;
- The settlement would be contrary to the Constitution, the Revenue Laws or any other enabling Laws.
- The matter borders on technical interpretation of law.
- It is in the public interest to have judicial clarification of the issue.
- There are undisputed judgments and rulings.
- A party is unwilling to engage in ADR process.
What are the ADR timelines?
- 90 days as provided for in Tax Procedure Act (TPA) section 55;
- Court initiated ADR ? Dependent on court timelines granted