The use of the OTO services is subject to the following terms and conditions:

  1. The complaint will be regarded as confidential as between the Taxpayer, Taxpayer Representative, the South African Revenue Services and the office of the Tax Ombud.
  2. Any finding and recommendation of the Tax Ombud shall not be binding on the Taxpayer, taxpayer Representative, the South African Revenue Services and the complainant’s legal rights against the South African Revenue Services and any pending or impending legal processes are not affected thereby.
  3. The Tax Ombud will collect, store, process and share the Taxpayers personal information for purposes of this complaint with SARS.
  4. Documents brought into being as a result of this complaint shall not be liable to disclosure or be the subject of a discovery order or subpoena in the event of proceedings between the Taxpayer, taxpayer Representative, and the South African Revenue Services.
  5. The Tax Ombud will not be subpoenaed to give evidence on the subject of the complaint in any proceedings and the Taxpayer waives any rights which he/she/it may have to do so.
  6. The services rendered by the Tax Ombud are not the same as those rendered by a professional legal Persona and are confined purely to recommendation, mediation or conciliation in an attempt to resolve complaints.  
  7. Neither the Tax Ombud nor any of the Tax Ombud’s staff shall be liable for any loss or damages sustained by the complainant arising out of their activities, whether such claim is based on negligence, breach of contract or any other cause of action.

By clicking on the link below, you confirm that you agree to the terms and conditions: