Read up on publications relevant to the Office of the Tax Ombud and tax law in South Africa.

THE TAX ADMINISTRATION LAWSLAUNCH BILL 18 OF 2016The Tax Administration Laws Amendment Bill 18 of 2016 introduced 26 October 2016, which include inputs from the public, is now available on our website. The section relevant to the Office of the Tax Ombud is on page 27. ​​ OFFICE OF THE TAX OMBUD
LANGUAGE POLICYThe Office of the Tax Ombud Language Policy has been gazetted. Follow the link below to read the language policy. 

LEGISLATIONRead a tax legislation excerpt on the Office of the Tax Ombud. 
PERFORMANCE PLAN Read the annual performance plan from the Office of the Tax Ombud. 
REPORTSRead the annual reports from the Office of the Tax Ombud 
GUIDERead the guide detailing the complaints process of the Office of the Tax Ombud


A systemic issue is a particular matter that can be regarded as the underlying cause for a complaint that affects, or will affect, a number of taxpayers in the tax system. Systemic issues may arise due to how specific systems in the South African Revenue Service (SARS) function; the way in which SARS’s policies, practices or procedures are drafted and implemented; or even the manner in which legislative provisions are applied or disregarded. A systemic examination arises when an issue is identified that may impact a large number of taxpayers or a segment of the population. Our Office conducts reviews of the individual service complaints and telephone calls received, with the goal of identifying possible trends. We engage our Recognis​ed Controlling Bodies (RCB), tax professionals, academia and community support, while continuously scanning and receiving media queries to assist in identifying systemic issues.