Make the Office of the Tax Ombud (OTO) complaints process work for you

Step 1:  
Lodge a formal complaint with SARS

If SARS fails to resolve your issues, you can lodge a formal complaint through one of these channels:

• SARS eFiling (you must be registered).

• SARS branch (a SARS agent will assist you).

• Call the SARS Complaints Management Office (CMO) at 0800 12 12 16.

Note: The complaint form is not downloadable. It must be completed online or by a SARS agent.

What you need to lodge a complaint

Make sure you have:

• Your tax reference number

• A valid SARS case number

• A clear summary of the issue

• Any supporting documents

What happens next?

• You will receive an acknowledgement via SMS or email.

• SARS aims to resolve complaints within 21 business days.

• If you’re still unhappy after this or your matter is not resolved by the SARS CMO, you can escalate the matter to the Tax Ombud.

When to Approach the OTO

1. You can contact the OTO if:

• SARS haven’t resolved your complaint within 21 business days.  

• OTO can investigate without prior SARS exhaustion

  • Systemic Issue Exists - If the complaint raises a systemic issue (i.e., affects a class of taxpayers, reveals widespread or recurring administrative failures, or significant risks) Click here to view Open systemic issues

  • Compelling Circumstances - If there are compelling circumstances why the taxpayer cannot first go through SARS’s internal processes, the OTO may accept the complaint.
    Examples include:

    • Serious financial hardship if there’s a delay,

    • Ineffectiveness of SARS’s internal remedy,

    • Urgency due to rights being prejudiced.

The Tax Ombud is independent, free, and aims to resolve service-related complaints fairly.

2. Include all the facts

Be clear and concise. Provide all relevant supporting documents. Missing information causes delays or results in cases being rejected.

Step 2:  
Stick to tax-related issues

The Tax Ombud is there to help with complaints about how SARS handles your tax matters, but not with tax laws or policies themselves.

The OTO handles complaints about:

• Service issues – e.g. rude staff, poor communication, or delays.

• Procedural issues – e.g. incorrect handling of your tax documents or processes.

• Administrative issues – e.g. errors in your tax account or failure to follow SARS procedures.

  
  

These must relate to the application of a tax Act by SARS, meaning SARS must have done (or failed to do) something in terms of a law they administer.

The OTO does not handle:

• Disputes about tax policy or legislation (e.g. how much tax you must pay or what the law says).

• Complaints against anyone other than SARS.

• Matters that are already under legal objection, appeal, or court review.

Step 3:  
Use the right channels to lodge a complaint

You can get an OTO complaints form from:

• www.taxombud.gov.za

• [email protected]

• Or, physically from Menlyn Corner, 2nd Floor, 87 Frikkie De Beer Street, Menlyn, Pretoria

Key requirements for lodging a complaint with the OTO

To avoid rejection, make sure your submission includes:

• Tax reference number

• Chronological summary of the issue

• SARS case/reference numbers

• Desired outcome from the Tax Ombud

• All relevant supporting documents

• Signed and dated complaint form

Need help?

Click here for a step-by-step guide on how to lodge a complaint with the Tax Ombud.

In partnership with SARS, the OTO will host a mall activation to:

• Promote services

• Lodge complaints

• Check the status of existing complaints

• Share information about the free services

Date: 28–30 August 2025

Time: 09:00–19:00

Venue: The Pavilion, Ground Level (next to Mr Price Sport)

Please bring your ID and any relevant documents for assistance.

The OTO looks forward to engaging with you as we work together to promote fairness and transparency in the tax system.