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Office of the Tax Ombud (OTO)

Public Entity · Finance and Administration Services · reports to National Treasury

The Office of the Tax Ombud reviews and resolves complaints by taxpayers about service, procedural or administrative matters arising from their dealings with the South African Revenue Service. It was established under the Tax Administration Act, 2011 (Act No. 28 of 2011).

It is independent of SARS and provides a free and impartial channel for taxpayers who have been unable to resolve a complaint through SARS’s own processes. It generally requires that internal remedies be exhausted first.

It cannot review tax policy or the merits of a tax assessment, but it may review systemic issues at the request of the Minister or on its own initiative. Its systemic review of delayed refunds prompted significant changes at SARS.

Audit record

No audited financial statements are published for this entity in the source data. Colleges and some subsidiaries report through their parent department.

Leadership, 7 listed

Ombud
Ms Yanga Mputa
Chief Executive Officer
Ms Mmamelao Malakalaka
Senior Management
Ms Fundiswa Ngqeleni Mr Frik Pretorius Ms Pearl Seopela
Communications Officers
Mr Russel Mamabolo Mr Lebogang Mokoena

Description written for this directory from the entity’s own published sources: www.taxombud.gov.za, www.gov.za