An analytical examination of the legal framework creating the tax ombudsman: any hope for South African taxpayers? Online publication date: Fri, 29-Nov-2013
by Puseletso Letete
International Journal of Public Law and Policy (IJPLAP), Vol. 3, No. 4, 2013
Abstract: In his 2012 budget speech, the Minister of Finance announced the creation of a tax ombudsman in South Africa. The creation of the tax ombudsman should result in an effective means whereby taxpayers can resolve administrative difficulties encountered in dealing with SARS, or where SARS has abused taxpayers' rights. Section 14 of the Tax Administration Act provides that the Minister has the power to appoint a person as tax ombudsman for a term of three years. Section 16 of the Act sets out the mandate of the tax ombudsman as 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. This article deals with a reflective analysis of the legal framework which creates the tax ombudsman in South Africa. The article will examine whether taxpayers in South Africa will benefit from the office of the tax ombudsman.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Public Law and Policy (IJPLAP):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook