Dear Stakeholders,
Human Rights Month invites us to reflect on the values that shape our constitutional democracy - dignity, fairness, equality, and accountability. These values do not exist only in principle; they are experienced in everyday interactions, including how taxpayers are treated.
Meet Thandi, the business owner
For Thandi, a small business owner, these values were tested.
After following all the required steps and exhausting the South African Revenue Service (SARS) internal processes, Thandi waited 21 days for her tax matter to be resolved. The delay created uncertainty, affected her business operations, and left her feeling unheard. Like every taxpayer, she expected respect, clear communication, and fair treatment.
When Thandi approached the Office of the Tax Ombud (OTO), her complaint entered a structured, transparent resolution process designed to protect taxpayer rights and restore fairness.
Thandi’s complaint was received and acknowledged within two business days, assuring her that her concern had been formally recorded. Her complaint was then evaluated and reviewed within eight business days to determine whether it fell within the OTO’s mandate and whether intervention was warranted.
Thandi’s complaint was accepted, and the OTO made recommendations to SARS and informed her accordingly.
Note: Where a complaint is rejected or terminated, the taxpayer receives a clear explanation of the outcome. SARS then considers the OTO’s recommendations and provides a close‑out report. While the timing of this step rests with SARS, the OTO remains engaged throughout the process.
Once the close‑out report is received, the OTO verifies the response within four business days to ensure it aligns with its recommendations and communicates the outcome to the taxpayer. This final step ensures accountability and brings closure to the matter.
