Title: An analytical examination of the legal framework creating the tax ombudsman: any hope for South African taxpayers?

Authors: Puseletso Letete

Addresses: Department of Mercantile Law, University of South Africa, P.O. Box 13292, Pretoria, 0003, South Africa

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.

Keywords: tax ombudsman; taxpayers; SARS; South Africa; democracy; taxpayer rights.

DOI: 10.1504/IJPLAP.2013.056800

International Journal of Public Law and Policy, 2013 Vol.3 No.4, pp.444 - 453

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 21 Aug 2013 *

Full-text access for editors Access for subscribers Purchase this article Comment on this article