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Tax Administration

The Minister of Finance announced in his 2005 Budget Review the drafting of tax administration legislation as a project "to incorporate in one piece of legislation certain generic administrative provisions, which are currently duplicated in the different tax Acts".

This led to the enactment of the Tax Administration Act, 2011, as amended.

The Tax Administration Laws Amendment Act No 16 of 2016 was promulgated on 19 January 2017.

Tax Administration Act, 2011

The Tax Administration Act, 2011 (Act No. 28 of 2011) was promulgated about a year prior to its implementation on 1 October 2012.

Excerpt from the Tax Administration Act, Act No. 28 of 2011 

The Office of the Tax Ombud was established following numerous studies, reports, international benchmarking exercises, different pieces of legislation and public recommendations, just to mention a few. Its establishment, through the Tax Administration Act, ensured that it was aligned to other legislations, laws and policies governing the country. The information in the excerpt, from the Tax Administration Act, Act No. 28 of 2011, seeks to give a concise but yet comprehensive framework on the Office of the Tax Ombud as an instrument of government that works closely with, but is independent of the South African Revenue Service, to resolve taxpayers’ complaints against the revenue authority. The document quotes the provisions of the TAA in relation to the mandate of the Tax Ombud, limitations on authority, relationship with SARS, addressing taxpayers’ complaints, rules of engagement with regards to the relationship with the Minister of Finance, and powers that the Minister exercises over the institution.


The Act was implemented by proclamation with effect from 1 October 2012, save for the exclusions listed in the Schedule to the proclamation, which should be read with Interpretation Note 68 of 16 November 2012.


Legislative amendments to primary legislation are contained in Amendment Acts.


All documentation issued under authority of this Act are reflected on this part of the website.

You can use the navigation pane above to find what you are looking for.


A dedicated mailbox for interpretation queries about any of the processes incorporated in the Act, is managed by a dedicated team of officials.

Please note that only queries on matters relating specifically to the interpretation of the Act are handled by this team.

All other queries, tax related or not, should be directed to the SARS National Call Centre.