19.    Reports by Tax Ombud

 

(1)     The Tax Ombud must-

 

(a)     report directly to the Minister;

(b)     submit an annual report to the Minister within five months of the end of SARS’ financial year; and

(c)     submit a report to the Commissioner quarterly or at such other intervals as may be agreed.

 

(2)     The reports must-

 

(a)     contain a summary of at least ten of the most serious issues encountered by taxpayers and identified systemic and emerging issues referred to in section 16(2)f), including a description of the nature of the issues;

(b)     contain an inventory of the issues described in subparagraph (a) for which-

(i)      action has been taken and the result of such action;

(ii)     action remains to be completed and the period during which each item has remained on such inventory; or

(iii)    no action has been taken, the period during which each item has remained on such inventory and the reasons for the inaction; and

(c)     contain recommendations for such administrative action as may be appropriate to resolve problems encountered by taxpayers.

 

(3)     The Minister must table the annual report of the Tax Ombud in the National Assembly.