Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 2 : General Administration ProvisionsPart F : Powers and duties of Tax Ombud19. Reports by Tax Ombud |
| (1) | The Tax Ombud must— |
| (a) | report directly to the Minister; |
| (b) | submit an annual report to the Minister within five months of the end of SARS’ financial year; and |
| (c) | submit a report to the Commissioner quarterly or at such other intervals as may be agreed. |
| (2) | The reports must— |
| (a) | contain a summary of at least ten of the most serious issues encountered by taxpayers and identified systemic and emerging issues referred to in section 16(2)(f), including a description of the nature of the issues; |
| (b) | contain an inventory of the issues described in subparagraph (a) for which— |
| (i) | action has been taken and the result of such action; |
| (ii) | action remains to be completed and the period during which each item has remained on such inventory; or |
| (iii) | no action has been taken, the period during which each item has remained on such inventory and the reasons for the inaction; and |
| (c) | contain recommendations for such administrative action as may be appropriate to resolve problems encountered by taxpayers. |
| (3) | The Minister must table the annual report of the Tax Ombud in the National Assembly. |
