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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 2 : General Administration Provisions

Part F : Powers and duties of Tax Ombud

16. Mandate of Tax Ombud

 

(1) The mandate of the Tax Ombud is to—
(a) review and address any complaint by a taxpayer regarding a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS; and
(b) review, at the request of the Minister or at the initiative of the Tax Ombud with the approval of the Minister, any systemic and emerging issue related to a service matter or the application of the provisions of this Act or procedural or administrative provisions of a tax Act.

[Section 16(1) substituted by section 51 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]

 

 

(2) In discharging his or her mandate, the Tax Ombud must—
(a) review a complaint and, if necessary, resolve it through mediation or conciliation;
(b) act independently in resolving a complaint;
(c) follow informal, fair and cost-effective procedures in resolving a complaint;
(d) provide information to a taxpayer about the mandate of the Tax Ombud and the procedures to pursue a complaint;
(e) facilitate access by taxpayers to complaint resolution mechanisms within SARS to address complaints; and
(f) identify and review systemic and emerging issues related to service matters or the application of the provisions of this Act or procedural or administrative provisions of a tax Act that impact negatively on taxpayers.