The mandate of the Tax Ombud is to review and address any complaint regarding a service, procedural or administrative matter arising from the application of the provision of the Act by SARS. The office will investigate the matter and notify the complainant of the outcome of the review and any action to be taken. The office will provide the complainant with an opportunity to substantiate the necessary evidence. The office will endeavor to resolve the complaints within 15 business days from the time a complaint is received.

The OTO complaint form may be obtained by visiting the office or contacting the Office by telephone on 0800 662 837 (toll-free) or 012 431 9105, fax 012 452 5013, e-mail or obtained on the website The complainant must ensure that the form is fully completed, signed and dated and to be attached with any factual supporting documents. Taxpayer representatives must confirm their authority to act on behalf of their clients by submitting a fully completed power of attorney. The complaint must be submitted within a reasonable time after SARS has completed its review of the complaint.