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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

17. Limitations on authority


The Tax Ombud may not review—

(a) legislation or tax policy;
(b) SARS policy or practice generally prevailing, other than to the extent that it relates to a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS;
(c) a matter subject to objection and appeal under a tax Act, except for an administrative matter relating to such objection and appeal; or
(d) a decision of, proceeding in or matter before the tax court.