Common Reasons for Rejection
Failure to exhaust SARS internal processes
The complaint was not first submitted to SARS for resolution. Taxpayers are required to follow SARS’s internal complaint procedures before approaching the OTO. This includes lodging a complaint via eFiling, contacting the SARS Complaints Management Office (CMO), or visiting a SARS branch.
SARS must be given 21 business days to resolve the complaint. If unresolved, the matter is escalated to the CMO, which must then finalise the complaint within a further 21 business days.
This creates a 42-business-day window for SARS to address the issue internally before the OTO may be approached.
NB: However, in compelling circumstances, such as undue hardship, systemic delays, or where SARS is unlikely to resolve the matter within a reasonable time, the OTO may accept a complaint without the full 42-day process being completed.
Limited understanding of the role and mandate of the OTO
The issue falls outside the OTO’s mandate (e.g., your complaint is not against a service or a procedural or administrative matter arising from a tax act administered by SARS).
