Taxpayers, in general, know that they have to pay taxes, but many are oblivious to their rights as taxpayers, which are protected under the country’s Constitution and other legislation. The Office of the Tax Ombud has consolidated these rights and obligations into a document titled Taxpayers’ Rights, Entitlements and Obligations.

Some of the rights include:

  1. YOU HAVE THE RIGHT TO ACCESS TO INFORMATION
  2. YOU ARE ENTITLED TO RECEIVE QUALITY AND TIMELY SERVICE FROM SARS
  3. YOU HAVE THE RIGHT TO A FAIR, UNBIASED AND JUST TAX SYSTEM
  4. YOU DO NOT HAVE TO PAY ANY MORE THAN THE CORRECT AMOUNT OF TAX DUE TO SARS
  5. YOUR RIGHT TO PRIVACY AND CONFIDENTIALITY
  6. THE RIGHT TO RETAIN REPRESENTATION
  7. YOU ARE ENTITLED TO FINALITY
  8. YOU ARE ENTITLED TO MAKE CERTAIN REQUESTS/PROPOSALS/APPLICATIONS TO SARS
  9. YOU ARE ENTITLED TO COMPLAIN WITHOUT FEAR OF VICTIMISATION
  10. YOU HAVE THE RIGHT TO DISPUTE/CHALLENGE ASSESSMENTS/DECISIONS
Compilation of Taxpayers’ Rights, Entitlements and Obligations