Lodging a Tax Ombud complaint: Ensuring fairness in tax administration

• The Tax Ombud complaint process provides independent review of service, procedural and administrative disputes with SARS. 
• Taxpayers must first try SARS’s internal complaints system unless compelling circumstances justify direct Ombud involvement. 
• A Tax Ombud complaint does not suspend tax obligations, but it promotes fairness and accountability in tax administration. 

When taxpayers feel unfairly treated by the South African Revenue Service (SARS), they may turn to the Tax Ombud complaint process for relief.  

The Office of the Tax Ombud was established to review disputes that are not about the amount of tax owed, but about how SARS administers the law; issues such as poor service, delays, or procedural errors. By providing an independent and impartial forum, the Ombud plays a crucial role in strengthening accountability and fairness in tax administration. 

When to lodge a Tax Ombud complaint 

Before lodging a Tax Ombud complaint, taxpayers must first attempt to resolve their problem directly with SARS. This begins at a SARS branch and, if unresolved, must be escalated through SARS’s Operational Service Escalations and Support. Only after this process is exhausted may a complaint be taken to the Ombud. 

However, the law allows the Ombud to accept a complaint earlier in compelling circumstances, for example, where SARS’s process would cause undue hardship, where systemic issues are raised, or where unreasonable delays make the process ineffective. This ensures that the Tax Ombud complaint mechanism is flexible enough to protect taxpayers in urgent or serious cases. 

How to lodge a Tax Ombud complaint 

A complaint form must be completed in full, signed, and supported by all relevant documentation. This includes SARS reference numbers, records of prior escalation, and correspondence with SARS officials. Taxpayer representatives must also submit a valid power of attorney. Unsigned or incomplete forms cannot be processed, as the Ombud relies on clear evidence to conduct an independent review. 

The complaint form is available from the Office of the Tax Ombud, by telephone or email request, or via the official website. Taxpayers are encouraged to provide a chronological account of their case, supported by documents that demonstrate how SARS handled the matter. 

What happens after submitting a Tax Ombud complaint 

Once received, the Tax Ombud complaint is reviewed to confirm it falls within the office’s mandate. The Ombud may request further information, forward the complaint to SARS for a response, or conduct additional investigations. While the Ombud does not make binding rulings, the office can recommend corrective measures such as a formal apology, rectification of administrative errors, or provision of written reasons for SARS’s decisions. 

The Ombud strives to resolve complaints within 15 business days of acceptance. Where this is not possible, taxpayers are informed of the delay. If there is insufficient evidence, the Ombud allows the taxpayer an opportunity to supplement the complaint before closing it. 

The limits of a Tax Ombud complaint 

It is important to note that lodging a Tax Ombud complaint does not suspend a taxpayer’s obligation to pay taxes that are due. Interest and penalties continue to accrue for outstanding payments. SARS also imposes administrative non-compliance penalties for issues such as late or missing returns or failure to update contact information. These penalties are applied monthly until compliance is restored. 

Why the Tax Ombud complaint process matters 

The establishment of the Office of the Tax Ombud marked an important step toward balancing the power between SARS and taxpayers. By providing a fair and impartial platform to address administrative and service-related issues, the Tax Ombud complaint process helps to ensure that taxpayers are treated with dignity, transparency, and fairness. 

Although the Ombud’s recommendations are not binding, they carry significant weight and often result in corrective action. For taxpayers still dissatisfied, further recourse remains with the Public Protector, though most disputes are resolved at the Ombud stage. 

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