The Office of the Tax Ombud is committed to helping improve the country’s tax administration system by, among others, protecting taxpayers’ rights. But there are instances where the actions of tax complainants are questionable, and the Tax Ombud would rule in favour of the South African Revenue Service or reject a tax complaint outright. Remember, the Tax Ombud is neither for SARS nor for taxpayers but looks at available facts and makes impartial decisions.