1. When you lodge a complaint with the Tax Ombud, we first establish whether the complaint falls within our mandate and make sure you have exhausted the SARS complaints mechanism.
2. Are there compelling circumstances?
3. Then the Tax Ombud will verify if any limitations apply and check if the complaint is valid.
4. If complaints are found to be within the Ombud’s mandate, thus there is a service, procedural or administrative failure from SARS side, the Tax Ombud would then recommend to SARS how to remedy the situation, and a letter of acceptance is sent to the taxpayer.
5. If the case is rejected, a letter of outcome will be sent to the complainant with the reasons for rejection.