Recently, the Minister of Finance, Budget and National Planning issued new Tax Appeal Tribunal (Procedure) Rules 2021. The Rules replace the 2010 Rules and are intended to guide the practice and procedure of Tax Appeal Tribunal (“TAT“) proceedings. The rules includes following changes:
- The rules allow for virtual hearings particularly for delivering rulings and applications using technology or platforms recommended by the TAT.
- Under the rules, all processes / documents which may be filed at the secretariat of the TAT may be filed electronically as directed by the TAT.
- A modification of certain definitions and terms.
- Under the new rules a taxpayer who intends to appeal must first pay 50% of the disputed tax into an account designated by the TAT as security for the appeal. In addition, the taxpayer must file a deposition along with the appeal to that effect.
- A six-month window (measured from the date when trial begins) for the tribunal to issue a decision.
- The Tribunal now has discretion to order cost against a party, its representative or a legal practitioner for any misconduct, undue delays or defaults.
