- Many complaints fail because SARS' internal processes were not exhausted.
- The Complaints Management Office’s deals only with service, procedural, and administrative matters.
- Compelling circumstances, such as undue hardship, may permit earlier intervention.
The Office of the Tax Ombud exists to protect taxpayers from unfair treatment by the South African Revenue Service (SARS), yet thousands of people who turn to it for relief face frustration when their complaints are rejected. At the heart of this issue is a gap in understanding what the Tax Ombuds can and cannot do, and when its doors are open to a complaint.
For many taxpayers, the most common stumbling block is failing to follow SARS’s internal complaints system first. SARS must be given the initial chance to resolve disputes through its eFiling platform, the Complaints Management Office, or at a branch.
SARS has 21 business days to address a complaint, with another 21 days available to the Complaints Management Office if the issue is not resolved. In total, taxpayers must usually wait 42 business days before the Office of the Tax Ombud can step in. For a family or small business desperate for tax refunds, this wait can feel like a lifetime, but it remains the prescribed process.
There are exceptions. The Office of the Tax Ombud may accept a complaint earlier if there are compelling circumstances, such as systemic delays affecting many taxpayers, cases of undue hardship where waiting would cause serious harm, or where SARS has shown a low likelihood of resolving the matter within a reasonable time. These exceptions are crucial safeguards for vulnerable taxpayers who cannot afford months of bureaucratic limbo.
Limits of the Office of the Tax Ombud’s mandate
Another widespread misunderstanding lies in the scope of the Office of the Tax Ombud’s mandate. The office does not handle disputes about the tax laws themselves, nor can it change government tax policy. It cannot intervene in matters that are already under objection or appeal, nor in cases before the tax courts.
Instead, its focus is squarely on service delivery, administrative fairness, and whether SARS has acted procedurally within the bounds of tax law. Taxpayers who misdirect their frustrations about policy or court rulings to the Office of the Tax Ombud’s inevitably see their complaints rejected.
To ensure their cases are heard, taxpayers must carefully document interactions with SARS, keep complaint reference numbers, and gather supporting evidence. Complaints can then be submitted online, by email, or in person at the Office of the Tax Ombud’s Pretoria offices. While the system requires patience, the Office of the Tax Ombud remains an important recourse for taxpayers navigating complex disputes with SARS and seeking fairness in the administration of tax.
Get your news on the go. Click here to follow the Conviction WhatsApp channel.
