STEP 1: OBTAIN COMPLAINT FORM

• Mail ([email protected])

• Telephone (0800662837)

• Fax (012 4525013)

• Post (PO Box 12314, Hatfield, 0028)

• Address (Menlyn Corner, 2nd Floor, 87 Frikkie de Beer Street, Menlyn, Pretoria)

STEP 2: COMPLETE THE FORM IN FULL

• Document the factual situation of your complaint in chronological order including all case numbers relevant to the complaint from SARS and attach all supporting documents;

• Make sure to use the relevant tax reference number;

• Before desired outcome, you need to indicate the tax period you are complaining about e.g. 2016;

• Indicate your desired outcome of the complaint. Once the complaint form is received, the OTO will capture the complaint and issue a letter of acknowledgement; and

• The OTO will decide how to handle it or recommend alternative remedies to you.

STEP 3: SIGN AND DATE ALL FORMS

When using a representative, the complainant must submit;

• A power of attorney form, along with certified ID copies of the complainant and the representative.

Power of Attorney Form is downloadable here.

PLEASE NOTE: If insufficient evidence is provided, the matter may be terminated, or a complainant might be given another opportunity to provide the necessary evidence.

STEP 4: WHAT HAPPENS AFTER A COMPLAINT IS LODGED?

• The OTO will investigate the matter and will establish whether the complaint falls within its mandate as well as if the complainant has exhausted the SARS complaints mechanism, if not, whether the complainant has provided compelling circumstances for not doing so. The OTO will also verify if any limitations apply and check if the complaint is valid.

• If complaints are found to be within the OTO mandate, thus there is a service, procedural or administrative failure from SARS side, the OTO would then recommend to SARS how to remedy the situation. A letter of acceptance would be send to the complainant.

• If the case is rejected, a letter of outcome will be sent to the complainant with the reasons for rejection.

(NB: The Office of the Tax Ombud will conduct an independent, fair and impartial investigation to ensure that a taxpayer’s complaint against SARS is speedily resolved, and/ or information and communication is treated in strict confidence).