16.    Mandate of Tax Ombud

(1)     The mandate of the Tax Ombud is to-

(a)     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; and

(b)     review, at the request of the Minister or at the initiative of the Tax Ombud with the approval of the Minister, any systemic and emerging issue related to a service matter or the application of the provisions of this Act or procedural or administrative provisions of a tax Act.

[Subsection (1) substituted by section 51 of Act 16 of 2016 effective on 19 January 2017]

(2)     In discharging his or her mandate, the Tax Ombud must-

(a)     review a complaint and, if necessary, resolve it through mediation or conciliation;

(b)     act independently in resolving a complaint;

(c)     follow informal, fair and cost-effective procedures in resolving a complaint;

(d)     provide information to a taxpayer about the mandate of the Tax Ombud and the procedures to pursue a complaint;

(e)     facilitate access by taxpayers to complaint resolution mechanisms within SARS to address complaints; and

(f)      identify and review systemic and emerging issues related to service matters or the application of the provisions of this Act or procedural or administrative provisions of a tax Act that impact negatively on taxpayers.