Ensuring Fairness
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 […]
On 7 April 2022, Tax Ombud Judge Bernard Ngoepe published the Compilation of Taxpayers’ Rights, Entitlements and Obligations. He expressed gratitude to all stakeholders who heeded calls for public comments on the draft Compilation released two months ago.
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 […]
Before releasing tax refunds, SARS is by law allowed to conduct verifications when it identifiesrisks, but it is not common to do so multiple times for the same tax year and request the samedocuments.
The theme of this edition is “Embracing taxpayer rights and obligations”, underlining the ongoing efforts of the Office of the Tax Ombud to ensure fairness when taxpayers deal with SARS.
The case below details how the Office of the Tax Ombud (OTO) assisted a taxpayer with a complaint where the South African Revenue Service (SARS) had failed to pay out the diesel refund in respect of the 04/2021 value added tax (VAT) period.
On 1 February 2022, the Tax Ombud, Judge Bernard Ngoepe, released a draft of South Africa’s first Compendium of Taxpayer Rights, Entitlements and Obligations, which informs taxpayers about their rights, entitlements and obligations concerning their tax affairs and engagements with the South African Revenue Service (SARS) and the Office of the Tax Ombud (OTO). The […]
In the case below, both the taxpayer and SARS failed to follow the correct procedures, resulting in a cycle of invalidations of the taxpayer’s objection.
This The celebration of the OTO’s 8th anniversary is an exciting milestone. During this period, the Office has taken great strides to make a difference to the lives of taxpayers through its free and fair intervention when taxpayers have complaints about SARS.
It sometimes happens that taxpayers and taxpayer representatives appeal a decision made by the Office of the Tax Ombud (OTO) regarding complaints lodged. When this happens, the matter is referred to the OTO’s Appeal Committee, chaired by the CEO of the Office, Professor Thabo Legwaila. The case below is an example of a tax complaint […]