No. The taxpayer must indicate on the notice of appeal form whether he or she prefers this option.
If the taxpayer has not indicated on the notice of appeal form that he or she wishes to make use of the alternative dispute resolution procedure, and SARS it is of the opinion that the matter is appropriate for alternative dispute resolution:
- The taxpayer must be notified accordingly within 10 days of the receipt of the notice of appeal;
- The taxpayer must, within 10 days from the notice from SARS, submit written notification stating whether or not he or she agrees thereto