Learn About ADR

Disputes appropriate for ADR 

 All Tax Disputes can be resolved through ADR with the following exceptions;

 

  • 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