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The office of the Tax Ombud provides you with a fair and simple way to seek a resolution for a service, procedure or administrative dispute you have already unsuccessfully tried to resolve through SARS. The Office of the Tax Ombud is independent of SARS.  






The Tax Ombud may only review the request if the requester has exhausted the available complaints resolution mechanisms in SARS, unless there are compelling circumstances for not doing so.

You should first seek to resolve a dispute directly with SARS at your SARS branch or, if dissatisfied with the outcome, escalate the matter to SARS Operation Service Escalation and Support. If still unresolved, you may submit your complaint to the Office of the Tax Ombud.

If the complaint falls within our mandate, we will do everything possible to find a solution to your complaint. We aim to resolve complaints within 15 business days from the time the complaint is received.  


Draft Tax Administration Laws Amendment Bill, 2016

Draft Tax Administration Laws Amendment Bill 2016 published for comment. To access the draft click on the link below.


Complaints Guide translated into different official languages

As part of on-going efforts to raise public awareness about its mandate and services offered to taxpayers with complaints against SARS, the Office of the Tax Ombud has translated its Complaints Guide into different South Africa official languages. Click on the link below to access the complaints guide in your preferred language.


Fair Play Newsletter

Welcome to the first issue of the Office of the Tax Ombud’s stakeholder newsletter, Fair Play, a vibrant and informative newsletter which aims to keep stakeholders abreast of important matters affecting the Office and developments in the tax recourse sphere. Click the link below to read the full newsletter or find it on our Publications Page.


OTO Webinar Session in collaboration with SAIT

The Office of the Tax Ombud in collaboration with the South African Institute of Tax Professionals will hold several webinar sessions in the coming months where the Office will engage SAIT members on various issues.


Minister of Finance 2016 Budget Speech

The Minister of Finance, Pravin Gordhan, delivered his budget speech in Parliament on 24 February 2016.


Power of Attorney

The Office of the Tax Ombud has created a Power of Attorney form that representatives may use when lodging a complaint on behalf of the taxpayer.  The form has been loaded on the website under section “How to Lodge a Complaint”. For easy access to the form, click on the link below:

OTO Presentation at ENSAfrica Training Session

OTO CEO Advocate Eric Mkhawane to present at ENSAfrica pro bono training session in Mitchell’s Plain  in the Western Cape on 24 February 2016.

SAIT Webinar

The South African Institute of Tax Professionals (SAIT), through its webinar platform, will host the Office of the Tax Ombud on 17 February 2016, with OTO CEO Advocate Eric Mkhawane interacting with participants on a variety of issues including the role, mandate and structure of the OTO, as well as the process of escalation. 

Presentation Paper at the Conference on Tax and Good Governance in Africa

Changing  the  Dynamics  between Taxpayers  and Tax  Administrators  to move towards Cooperative Compliance.