Порядок разрешения налоговых споров в Южно-Африканской Республике
The taxation system in South Africa in recent years is undergoing significant changes. The basis for reformation of administrative and judicial ways for settlement of tax disputes became Tax Administration Act of 2012. This article analyzes the legal regulation of ways of resolving tax disputes in South Africa.
The first instance to resolve conflicts between taxpayers and tax authorities is Tax Board which is the administrative body in the structure of the South African Revenue Service. Tax Board consists of a chairman, a certified accountant and a representative of the business community. In the case of dissatisfaction with the decision of the Tax Board participants of tax relations have the right to appeal to the Tax Court. The system of tax proceedings was established in accordance with the Constitution of South Africa of 1996. Tax Courts are located in four cities; this fact according to experts entails additional costs for taxpayers, complicates access to specialized justice, therefore, worsen the position of taxpayers. Decisions of the Tax Courts may be appealed to the provincial division of the High Court. These courts can confirm the assessment of the liability of taxpayers, cancel the decision of the Tax Court and take a new decision, or refer the case to the Tax Court with the requirement to re-hearing it in the new composition of judges. Finally, taxpayers are entitled to apply to the Supreme Court of Appeal, whose decision shall be valid precedent and, as a rule, not be appealed by taxpayers. However, the Constitutional Court of South Africa has the right to review the decisions of the Supreme Court of Appeals. Currently, however, contrary to the requirements of the legislation there isn’t the procedure for review by the Constitutional Court of South Africa.
Particular attention is paid to alternative methods of resolution of tax disputes, f. e. mediation and arbitration. Under the author, the most interested is the institute of Tax Ombudsman, established in 2012. The Tax Ombudsman should deal with complaints by fair and cost-effective measures. This method of resolving disputes is designed as a simple and affordable for taxpayers who have legitimate complaints related to administrative cases, poor quality of service, or the inability of the South African Revenue Service to respect the rights of taxpayers.