The Office of the Tax Ombud (OTO) continues to receive many complaints about non-payment of refunds and delays in finalising disputes lodged. Not all complaints received within these categories are due to the South African Revenue Service (SARS) not adhering to timeframes, but rather to a lack of awareness among taxpayers about all the applicable turnaround times. Another complicating factor is that these complaints do not fall within the ambit of an identified systemic issue, which means the OTO cannot accept them.