Meet the experienced team at the Office of the Tax Ombud who are dedicated to helping you resolve your complaint quickly and fairly.
Ms Yanga Mputa
Tax Ombud
BProc, LLB, LLM, MCom in International Tax and Postgraduate Diploma in Tax Law
Ms Yanga Mputa joined the Office of the Tax Ombud as South Africa’s first female Tax Ombud on 1 July 2023. She has more than 20 years of experience in tax. She started her tax career in 1999 when she joined the SARS Head Office as a Tax Specialist. After that, she moved to Arthur Andersen as a Senior Tax Consultant. In 2003, she joined the National Treasury’s Tax Policy unit as Deputy Director, International Tax. Three years later, in 2006, she became Director: International Tax, where her role included, amongst others, negotiating South African tax treaties, developing South African international tax policy, and managing international tax legislative amendments.
In 2009, she returned to the SARS Large Business Centre as an International Tax Specialist. During this period at SARS, she represented South Africa in the Global Forum on Transparency and Exchange of Information for Tax Purposes. She was one of the assessors who conducted a peer review assessment on the implementation of international standards on the exchange of information in the following countries: the United Kingdom, India and Panama.
In 2014, she returned to the National Treasury’s Tax Policy Unit as Chief Director: Legal Tax Design. She played a sterling role in developing the South African annual tax legislation, overseeing the designing and drafting of all tax legislation, including negotiating South African tax treaties. Her work involved working closely with the two finance committees of Parliament to finalise the tax legislation, together with other National Treasury and SARS colleagues.
Since January 2017, she has served as the South African representative on the OECD/G20 Steering Group of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), which is charged with the implementation of BEPS measures to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment.
Mmamelao Moira Malakalaka
Chief Executive Officer (Acting)
BCompt, MPhil, Professional Accountant (SA)
Mmamelao has over 10 years’ experience in finance and administration at government institutions. She completed her articles with the Auditor-General South Africa. She then went on to work as Head of Finance at the National Electronic Media Institute of South Africa (NEMISA), where she was later promoted to Chief Financial Officer (CFO), responsible for finance, risk management, procurement and corporate support services such as facilities, IT and human resources.
As a member of the NEMISA Executive Management team, Mmamelao had the overall responsibility for formulating the organisation’s strategic long-term goals and objectives as mandated by the Department of Telecommunications and Postal Services. This included formulating a business case, which was accepted by the department and National Treasury, to establish a new institution to promote eSkills in the country.
In addition, she instituted a risk management policy and framework for the organisation, and was responsible for reporting to the department as the executive authority and to the Parliamentary Portfolio Committee of Telecommunications and Postal Services.
As CFO of NEMISA and Head of Finance, Mmamelao achieved eight consecutive unqualified audit reports. She was also an audit committee member of the Independent Police Investigative Directorate (IPID). She has strong financial management skills and knowledge of the various acts governing government institutions.
Mmamelao was also responsible for risk management and has instituted a risk management policy and framework for the organisation.
Her academic qualifications include BCom Accounting Science (UNISA), Masters in Philosophy in Development Finance (Stellenbosch) and Professional Accountant in Practice from the South African Institute of Professional Accountants (SAIPA).
Fundiswa Ngqeleni
Senior Manager: Operations (Acting)
Fundiswa has more than ten years of experience in the legal fraternity, working at different legal institutions. She joined the Office of the Tax Ombud in October 2015 as a Specialist in legal Services and provides legal services to organisations. This is in addition to conducting presentations on complex tax issues and OTO services. Before joining the OTO, she was a Legal Adviser for four years with the South African Revenue Service (SARS) from 2011.
Ngqeleni’s career trajectory is a testament to her adaptability and growth. She spent two years at Legal Aid, the institution where she completed her articles and was admitted as an attorney. Her career journey began as a claims handler at Scorpion Legal Protection, where she eventually advanced to the role of cost consultant. In 2007, she furthered her career by joining Mutual and Federal as a claims negotiator.
Ngqeleni’s academic achievements reflect her dedication to learning and professional development. She holds an LLB from Walter Sisulu University, a Higher Diploma in Tax Law from the University of Johannesburg, a Certificate in Mining Tax Law from the University of Witwatersrand, and a Diploma in International Tax Law from the University of Johannesburg. Her commitment to learning is further evidenced by her Business Rescue Certificate from the University of South Africa (Pretoria), a Certificate in South African Customs Compliance with the Skills Development Specialists, and a certificate in Programme for Management Development ‘PMD’ from the Gordon Institute of Business Science, University of Pretoria ‘GIBS’.
Pearl Seopela
Senior Manager: Communications and Stakeholder Relations
MMSM, BA, BCom Honours, MCOM , MDP, Leadership Certificate
Pearl has extensive experience in managing and implementing public relations, corporate communication and reputation management projects and campaigns. Over the years, she has worked in a range of sectors, including medical schemes, telecommunications, public sector auditing, and pension fund administration.
Her experience also includes starting up and managing communications units and building them to be fully functional and multi-faceted, encompassing all aspects of corporate communication. In the process, she has acquired key skills such as communication strategy development, the optimal structuring of a communication function, publication management, brand management and media positioning management.
During her time in government pensions, Pearl’s work was pioneering the communications engagement with stakeholders like organised labour, government departments and members of the Fund which was recognised through collective efforts with her team and various awards were presented to the Government Employees Pension Fund. These include the Institute of Retirement Funds’ award for Best Communication Strategy in 2009, the special award for pioneering the communication engagement with Organised Labour, also in 2009, and the 2008 award for Best Publication in Stakeholder Communication.
Pearl’s academic background includes the following: Masters in Management in the Field of Strategic Marketing (University of the Witwatersrand), BA (Communications and Industrial Psychology, Unisa), BCom Honours (Corporate Communication Management, University of Pretoria), Masters of Commerce in Communication Management (University of Pretoria), MDP (University of Pretoria) and a Leadership Certificate (University of Pretoria).
Veli Thobela
Senior Manager: Office Enablement and Support Services (Acting)
Post Graduate Diploma in Tax, B.Com Accounting (SA)
Veli Thobela joined the Office of the Tax Ombud in April 2018 as an Operational Specialist: Governance and Risk, where he is responsible for governance, planning, reporting and risk. He boasts 13 working experience, holding different positions in audit and strategic planning and monitoring. He started his professional career in 2013 with the Auditor General of South Africa as an Audit Clerk (where he completed his articles) and joined the Department of Mineral Resources in 2013 as an Assistant Director: Strategy and Monitoring. He joined the National Treasury in April 2015 as Assistant Director: Strategy and Monitoring, a position he occupied until September 2016. In October 2016 he joined the Department of Correctional Services as Assistance Director: Strategic Planning and was promoted to Deputy Director in September 2017.
Thobela is a multi-award-winning employee with the OTO for his quality of work and teamwork. He has vast experience in developing Strategic Plans, Annual Performance Plans, and Annual Reports. He also develops, implements, and maintains performance and compliance monitoring and reporting systems. This is in addition to providing secretariat duties to the Senior Management, Governance, and Governing Body committees.
His academic qualifications include a Postgraduate Diploma in Tax (UNISA) and a B.com Accounting Degree (UJ). He is currently pursuing a Master of Business Leadership (UNISA).
Frik Pretorius
Senior Manager: Legal Services and Systemic Investigations (Acting)
B-Proc, Admitted Attorney
With over 30 years of experience in the legal and tax sectors, Pretorius, an admitted Attorney has built a distinguished career. Starting in private practice in 1993, he joined the South African Revenue Service (SARS) in 1999 as an Attorney. By 2006, he became the Legal Specialist for Gauteng South, where he was instrumental in establishing the Alternative Dispute Resolution process.
In 2015, Pretorius joined the Office of the Tax Ombud (OTO) as a Specialist in Legal Services. He provides comprehensive legal services across the organisation and is an active member of the Operations Complaints Evaluation Committee and Dispute Resolution processes.
Pretorius holds a B-Proc from Potchefstroom University for Christian Higher Education, a Higher Diploma in Corporate Law from Rand Afrikaans University, a Higher Diploma in Insolvency Law from the University of Johannesburg, qualified LEAD Auditor (Cum Laude) and a Diploma in Dispute Resolution from Conflict Dynamics SA. He is also a panellist for Alternative Dispute Resolution.