There appears to be a limited uptake of the extended mandate of the Tax Ombud, particularly when it comes to systemic and emerging issues, which is regrettable considering the potentially impactful nature of this taxpayer remedy.
Section 16 of the Tax Administration Act 2011 (the TAA) deals with the mandate of the Tax Ombud, which was initially limited to review and address any complaint by a taxpayer regarding a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS.
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