Learn About ADR

Disputes appropriate for ADR

  • Disputes on which tax assessment has not been confirmed;
  • Disputes on which tax assessment has been confirmed but the parties mutually agree to a self-review;
  • Disputes before the Courts/ Tax Appeals Tribunal but where the parties desire an out-of-court settlement.

The following scenarios are the exception; 

  • 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