15.    Office of Tax Ombud

(1)     The Tax Ombud must appoint the staff of the office of the Tax Ombud who must be employed in terms of the SARS Act.

[Subsection (1) substituted by section 50 of Act 16 of 2016 effective on 19 January 2017]

(2)     When the Tax Ombud is absent or otherwise unable to perform the functions of office, the Tax Ombud may designate another person in the office of the Tax Ombud as acting Tax Ombud.

(3)     No person may be designated in terms of subsection (2) as acting Tax Ombud for a period longer than 90 days at a time.

(4)     The expenditure connected with the functions of the office of the Tax Ombud is paid in accordance with a budget approved by the Minister for the office.

[Subsection (4) substituted by section 50 of Act 16 of 2016 effective on 19 January 2017]