#TaxpayersRightsMatter – The Common Trends of Tax Complaints

The common trends of tax complaints lodged by taxpayers when submitting tax complaints with OTO

Join Office of the Tax Ombud (OTO) Senior Manager Operations Talitha Muade as she unpacks the common trends of tax complaints lodged by taxpayers when submitting complaints with OTO. Ms Muade will discuss highlights and examples of those cases.

The session will also address the following questions:

• Reminder on the mandate of the OTO
  • Review and address any complaint by a taxpayer regarding a service, procedural or administrative matter arising from the application of the provisions of a tax Act. We will also talk about systemic issues.
• Complaints on delayed refunds
  • These are refunds that are due for payment to taxpayers however, due to stoppers put on them the refunds are not released. In some instances our office found the stoppers to be unwarranted. When do we say the stopper put by SARS is unwarranted?
  • Recalled refunds, who recalls the Taxpayer’s refunds, SARS or the bank and what should you do as the taxpayer
  • What is the timeframe for SARS to pay refunds when there is nothing outstanding
• Objections and Appeal
  • Objections and appeals fall under the OTO limitations, however, if they relate to a service matter, procedural or administrative the office can review. Furthermore, SARS not adhering to the timeframes of the dispute resolution has been identified as a systemic issue, we will discuss this in detail.
  • When can you apply for suspension of payment and what is the timeframe for SARS to issue an outcome?
• Verification
  • What is the timeframe for SARS to finalise a verification if I have submitted all the required documents for the return of the current financial year.
  • Is the timeframe different if my return are for previous financial years?
• Debt Management
  • In this section we will discuss complaints where taxpayers have applied for debt relief remedies. We will also discuss reasons for cases that we rejected that related to debt relief applications.
  • We will discuss cases where SARS declined debt compromises and the timeframe for SARS to make a decision.
• What the OTO can do
  • Review a complaint and on accepted cases make a recommendation to SARS on how to resolve the matter.
  • Provide feedback to the taxpayer
  • Follow up with SARS and get clarity
  • On rejected complaints, the OTO will provide reasons for such and provide possible remedies to follow.
• What the OTO cannot do.
  • Cannot provide an advise
  • Cannot overrule a court decision
  • Cannot force SARS to take action
• The rights and obligations of taxpayers
  • right to request reasons for decisions and outcomes regarding your personal tax affairs
  • right to object and appeal against an assessment or qualifying decision
  • right to Lodge a complaint via eFiling, at a SARS branch or via the SARS Contact Centre
  • if still not satisfied, you have a right to lodge a complaint with the office of the Tax Ombud.