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We speak
fairness
M
any people do not fully understand what the South Af-
rican Office of the Tax Ombud actually is. Let’s start at
the beginning: What is an Ombud?
An Ombud is an independent and impartial officer who deals with
complaints about an organisation/agency, whether private or public.
Typically, these complaints involve issues that the organisation or
agency has been unable or unwilling, to resolve to the complainant’s
satisfaction.
South Africa is fortunate enough to have a body like that. The Of-
fice of the Tax Ombud operates independently of the South Afri-
can Revenue Service (SARS) as an impartial mediator between the
South African taxpayers and SARS.
Fair and impartial problem-solving
The Tax Ombud is appointed by the Minister of Finance to whom
he reports directly. He reviews and addresses complaints that
are of service, procedural and administrative nature. This of-
fice works specifically with taxpayers who have been unable to
resolve a complaint through the normal complaints’ management
channels of SARS.
Have you gone through the
correct complaints’ channels?
It is important to note that there are certain circumstances on which
the Tax Ombud cannot make recommendations. Therefore, before
approaching the Tax Ombud, taxpayers must first try to resolve
their complaints directly with SARS (through SARS’s Complaints
Management Office which can be reached on 0860 121 216) unless
there are compelling circumstances.
If still unresolved, you may then submit your complaint to the Office
of the Tax Ombud by downloading and completing the Complaints
Form found on their website
www.taxombud.gov.za/make-a-com-
plaint.html
, call them on 0800 662 837 or send an email to
com-
plaints@taxombud.gov.za
. You can also visit their office in Pretoria.
Taxpayers are obliged to comply with the tax laws of the country
and should continue to pay the tax amounts due, to avoid penalties
whilst their complaint is under review. The Office of the Tax Ombud
may not be able to help you set up your efiling account, but facili-
tate access to justice in South Africa and contribute to a culture of
respect for the tax system and for taxpayers’ rights and obligations.
For more information, visit
www.taxombud.gov.za
.
RELEVANT
JACK MALATJI,
specialist: Communications and Outreach, Office of the Tax Ombud
How do I lodge a complaint?
You need to obtain a complaint form. Visit the Office of the
Tax Ombud or contact the office by telephone, fax or email to
request a copy of the complaint form. The form is also avail-
able on their website,
http://www.taxombud.gov.za.
Document the factual situation of your complaint in
chronological order. Attach all the supporting documents
relevant to the complaint.
Ensure that the form is completed in full. Write down the
reference numbers from SARS. Indicate the name of the
SARS branch, as well as the date and person to whom
you reported the case.
All complaint forms must be signed and dated. If the
form does not allow you to relate your complaint fully,
use extra paper which must be attached to your com-
plaint form.
The Office of the Tax Ombud will not accept unsigned
forms. Taxpayer representatives must confirm their au-
thority to act on behalf of their clients through a fully
completed power of attorney, and submit ID copies of
both the taxpayer and taxpayer representative.
If there is not enough evidence to support your com-
plaint, the matter may be closed. However, you will first
be given an opportunity to substantiate your complaint
or provide the necessary evidence.
Once the form has been received, the Tax Ombud will
investigate the complaint and decide how to handle it if
it falls within their mandate. Otherwise alternative meas-
ures will be recommended.