As this is the last issue of Fair Play for 2022, the editorial team has made sure it is a worthwhile read, with insights on important subjects in the tax recourse sphere, including delays in the payment of tax refunds and a new systemic issue. We also feature a farewell message from former Tax Ombud Judge Bernard Ngoepe, whose term as the head of the institution ended on 31 October 2022 after nine years of excellent service and exemplary leadership.