Disputes appropriate for ADR
All Tax Disputes can be resolved through ADR with the following exceptions;
- 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