Part A
General
Category: Part A – General (TAA)
Section 101 (TAA) – Definitions
101. Definitions
In this Chapter, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:
“Appellant” definition of section 101 of TAA
‘appellant’, except in Part E of this Chapter, means a person who has noted an appeal against an assessment or ‘decision’ under section 107;
“Decision” definition of section 101 of TAA
‘decision’ means a decision referred to in section 104(2);
“Registrar” definition of section 101 of TAA
‘registrar’ means the registrar of the tax court; and ‘rules’ mean the rules made under section 103.
Section 102 (TAA) – Burden of proof
102. Burden of proof
(1) A taxpayer bears the burden of proving-
(a) that an amount, transaction, event or item is exempt or otherwise not taxable;
(b) that an amount or item is deductible or may be set off;
[Para. (b) substituted by section 23 of Act 13 of 2017 effective on 18 December 2017]
(c) the rate of tax applicable to a transaction, event, item or class of taxpayer;
(d) that an amount qualifies as a reduction of tax payable;
(e) that a valuation is correct; or
(f) whether a ‘decision’ that is subject to objection and appeal under a tax Act, is incorrect.
(2) The burden of proving whether an estimate under section 95 is reasonable or the facts on which SARS based the imposition of an understatement penalty under Chapter 16, is upon SARS.
Section 103 (TAA) – Rules for dispute resolution
103. Rules for dispute resolution
(1) The Minister may, after consultation with the Minister of Justice and Constitutional Development, by public notice make ‘rules’ governing the procedures to lodge an objection and appeal against an assessment or ‘decision’, and the conduct and hearing of an appeal before a tax board or tax court.
(2) The ‘rules’ may provide for alternative dispute resolution procedures under which SARS and the person aggrieved by an assessment or ‘decision’ may resolve a dispute.
(3) The Commissioner may prescribe the form of a document required to be completed and delivered under the “rules”.