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5 Top Tips to Understanding the Work of the Tax Ombud

Tuesday, 08 October 2013   (0 Comments)
Posted by: Author: Stiaan Klue
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Author: Stiaan Klue (The SAIT)

Judge Bernard Ngoepe inaugurated as South Africa’s first Tax Ombudsman.

Stiaan Klue, Chief Executive of the SA Institute of Tax Practitioners (SAIT), takes a closer look at this vital position and explains how the Ombud's office can assist the general tax payer in resolving their disputes with Sars.

Why a Tax Ombud?

The Tax Ombud serves to protect tax payer's rights and operates as a counter balance to the far reaching powers which the 2012 Tax Administration Act entrusted to Sars.

The Tax Ombud runs concurrently with other self-imposed checks by Sars, such as the taxpayer's right to request Sars to internally review a decision and other internal complaints resolution mechanisms. 

Once all the other avenues of resolution have been explored by an aggrieved taxpayer, the Tax Ombud's provides a cost effective, final review on any operational complaints a taxpayer may have against Sars, without necessarily having to resort to litigation which can be prohibitively expensive in both time and cost.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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