Fair Play 26

Nine years have passed in a flash and the Fair Play editorial team is grateful to have been part of the Office of the Tax Ombud’s success over the years. With the support of stakeholders at large, the OTO has positioned itself as a brand that promotes a fair tax administration system, with taxpayers’ rights […]

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Fairness for all: Case 19

In July 2022, SARS issued more than three million income tax auto-assessments to individual non-provisional taxpayers. It is crucial to understand that the process for dealing with auto-assessments is slightly different from when an income tax return is submitted manually. If the wrong procedure is followed, it could have serious consequences for taxpayers.

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STEP UP TO THE MARK AND PUT CITIZENS FIRST

Comments delivered by Tax Ombud, Judge Bernard M. Ngoepe at the SAIGA ANNUAL CONFERENCE 2022. The theme of your conference is; “Step up to the mark and put citizens first”. Within the context of the above theme, the question I am asked to address specifically is: “How can South Africa overcome its obstacles”. Both the […]

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Fairness for all: Case 17

The Office of the Tax Ombud is pleased to share the 17th issue of its monthly case study newsletter Fairness for All. The newsletter seeks to educate taxpayers about the types of taxpayer complaints lodged with the OTO and how these are resolved. In the current issue, we showcase one of the challenges taxpayers experience […]

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Fairness for all: Case 16

In 2017 the OTO issued a report after finalising a systemic investigation into what caused delays in SARS paying refunds to taxpayers. One of the issues identified was that SARS delays the revision of assessments after disputes have been finalised. The primary issue noted by the Tax Ombud was that there is no prescribed timeframe […]

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Fair Play 24

The theme of the current edition is “Balancing  taxpayers’ rights and obligations”, and the articles and insights featured in this issue seek to do precisely that by providing informative material on the topic. 

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Fairness for All: Case 14

The OTO has discovered a previously unidentified issue relating to SARS repeatedly conducting verifications that could be contributing to delays in the revenue authority finalising assessments.  This issue was found during an analysis the OTO has been conducting to determine possible root causes of certain delays in paying out refunds, specifically in cases where SARS […]

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Compilation of Taxpayer Rights, Entitlements and Obligations

The Tax Ombud, Judge Bernard Ngoepe, is pleased to share South Africa’s first-ever Compilation of Taxpayers’ Rights, Entitlements and Obligations. The document was compiled by the Office of the Tax Ombud (OTO) with inputs from numerous stakeholders in and outside the tax sphere. Thank you for your contribution and support over the years, and we […]

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