What does Alternative Dispute Resolution entail (ADR)?
In addition to the IAA process, provision has also been made for an ADR process, which can be used as recourse against a final decision made under the IAA process. The ADR Process may be initiated by either the aggrieved person or SARS. SARS, however, finally determines whether a matter is suitable for ADR.
To apply for ADR, a properly completed DA 52 – Application for ADR – External Form, together with the relevant supporting documents, must be submitted to the chairperson of the appeal committee who informed the client of the decision within 30 days of the date of the letter. The Commissioner will then decide and inform the applicant whether the matter is appropriate for ADR or not.
ASPOA – Authority on Special Power of Attorney by Tax Practitioner – External Form
DA 51 – Internal Administrative Appeal – External Form
DA 52 – Application for ADR – External Form
DA 96 – Notice in terms of Section 96 1 a of the Customs and Excise Act – External Form
SC-CA-02 – Internal Administrative Appeal – External Policy
SC-CC-26 – Alternative Dispute Resolution – External Policy
SC-CF-32 – Completion of DA 70 – External Manual
SPPOA – Special Power of Attorney – External Form
TPPOA – Special Power of Attorney to Tax Practitioner – External Form