Office of the Tax Ombud

Office of the Tax Ombud The Office of the Tax Ombud aim to provide taxpayers with a free, impartial, fair and expeditious channel for resolving their differences with SARS.

The Office of the Tax Ombud (OTO) was established in October 2013 in terms of section 14 and 15 of the Tax Administration Act 208 of 2011, with the aim of providing taxpayers with a free, impartial, fair and expeditious channel for resolving their differences with SARS.

“The mandate of the Tax Ombud is to review and address any complaint by a taxpayer regarding a service matter, or a procedural o

r administrative matter arising from the application of the provisions of a tax Act by SARS.”

Principles

•Accountability - administrative justice requires that taxpayers have a rational and fair reason for decisions made and actions taken by the South African Revenue Service. Our Office also has a duty to provide the same.

•Transparency - fairness requires that information and criteria used by SARS and our Office to inform decision making be made available to taxpayers.

•Efficiency - our Office has a duty to ensure a prompt resolution for complaints by following procedures that do not duplicate or contradict each other and cause additional administrative burden for taxpayers.

•Effectiveness - ensuring that our case management system identifies bona fide cases and adequately reviews them before referring them to SARS will increase the probability of a fair resolution for the taxpayer.

•Honesty - as an independent and impartial redress channel for taxpayers, we assist taxpayers who act honestly in relation to their tax obligations.

•Confidentiality - the Tax Ombud holds all communications with taxpayers in strict confidence unless authorised otherwise. Motto

“Fairness at All Times”

Leading the conversation on digital transformation.OTO Acting CEO, Ms Mmamelao Moira Malakalaka addresses delegates at ...
07/09/2026

Leading the conversation on digital transformation.

OTO Acting CEO, Ms Mmamelao Moira Malakalaka addresses delegates at the 1st TAX OMBUDSMAN SERVICE TANZANIA Ombudsman Forum 2026, sharing insights on the role of digital transformation as a pillar for efficient and effective ombudsman institutions.

The OTO continues to contribute to regional dialogue, share best practices, and advance service excellence across the continent.
Representing South Africa. Driving innovation. Making an impact.

OTO Acting CEO Ms Mmamelao Moira Malakalaka joined a distinguished panel of legal, tax, technology, and governance exper...
07/09/2026

OTO Acting CEO Ms Mmamelao Moira Malakalaka joined a distinguished panel of legal, tax, technology, and governance experts at the 1st TAX OMBUDSMAN SERVICE TANZANIA Ombudsman Forum 2026 for a discussion on “Legal Informatics and Digital Transformation: Shaping the Future of Ombudsman Institutions.” 

The panel explored how digital innovation can enhance efficiency, accessibility, accountability, and service delivery within ombudsman institutions.

The panel featured:

• Dr Abdallah Mrindoko , Senior Lecturer at the Faculty of Law, The Open University of Tanzania, and Advocate of the High Court of Tanzania
• Mr Sylvani Thadeus Shayo , Director of Compliance and Security Management, eGA
• Dr John M. Sausi , Director of Financial Information System and IT Services, Ministry of Finance
• Mr Zahoro Muhaji , Founder and CEO, Tanzania Startup Association
• Mr Sultan Rajab Mndeme , Advocate and Tax Consultant, TiARB

The session highlighted the importance of collaboration between legal, technology, and governance professionals in driving innovation and strengthening institutions to better serve citizens.

AfricaCollaboration ServiceExcellence FutureReady

Leading the conversation on digital transformation.OTO Acting CEO Ms Mmamelao Moira Malakalaka addresses delegates at th...
07/09/2026

Leading the conversation on digital transformation.

OTO Acting CEO Ms Mmamelao Moira Malakalaka addresses delegates at the 1st Tanzania Ombudsman Forum 2026, sharing insights on the role of digital transformation as a pillar for efficient and effective ombudsman institutions. The OTO continues to contribute to regional dialogue, share best practices, and advance service excellence across the continent.

Representing South Africa. Driving innovation. Making an impact.

1st Tanzania Ombudsman TAX OMBUDSMAN SERVICE TANZANIA Forum 2026The Office of the Tax Ombud is honoured to have been inv...
07/09/2026

1st Tanzania Ombudsman TAX OMBUDSMAN SERVICE TANZANIA Forum 2026

The Office of the Tax Ombud is honoured to have been invited by the Tax Ombudsman Service Tanzania (TOST) to participate in the 1st Tanzania Ombudsman Forum 2026, under the theme: “The Role of Ombudsman Institutions in Enhancing the Business Environment.” The forum is happening from 7 to 8 September in Arusha.

The forum brings together Ombudsman institutions and thought leaders from across the region to share insights, strengthen collaboration, and advance good governance.
As part of the programme, Tax Ombud Ms Yanga Mputa will present on Tax Complaints and Dispute Handling in Enhancing Investment Projects, Foreign Direct Investment (FDI), and Cross-Border Trade, and participate in panel discussions on Investment Projects and Cross-Border Trade Collaboration and International Ombudsman Experiences and Regional Collaboration.

Acting CEO, Ms Mmamelao Moira Malakalaka will present on Digital Transformation as a Pillar for Efficient and Effective Ombudsman Institutions and contribute to discussions on Legal Informatics and Digital Transformation: Shaping the Future of Ombudsman Institutions.

This engagement reflects OTO’s commitment to promoting knowledge sharing, strengthening regional partnerships, and advancing fair, accessible, and effective recourse mechanisms across Africa.

Smart taxpayers follow the correct process and seek assistance when delays persist.If your SARS complaint remains unreso...
07/09/2026

Smart taxpayers follow the correct process and seek assistance when delays persist.
If your SARS complaint remains unresolved, the Tax Ombud may be able to help.
Learn more: www.taxombud.gov.za

Smart taxpayers know where to turn when SARS complaint remains unresolved.If your SARS complaint remains unresolved, the...
04/09/2026

Smart taxpayers know where to turn when SARS complaint remains unresolved.
If your SARS complaint remains unresolved, the Tax Ombud may be able to help.

Learn more: www.taxombud.gov.za

MONEY SUMMIT 2026 — DAY HIGHLIGHTS What a powerhouse day! From face‑to‑face taxpayer engagement to eye‑opening workshops...
01/09/2026

MONEY SUMMIT 2026 —
DAY HIGHLIGHTS

What a powerhouse day!
From face‑to‑face taxpayer engagement to eye‑opening workshops and real stories of impact the OTO showed up strong!

Connecting. Empowering. Driving fairness. 🙌

01/09/2026

Hear it from the people we serve!

An experience of how the OTO’s FREE services are helping taxpayers get the support they need.

Listen. Learn. Know your rights.

01/09/2026

🎥 TAXPAYER TESTIMONIAL

Hear it from a taxpayer!

Discover how the OTO is making a difference through free, fair and accessible services.

Address

2nd Floor, Menlyn Corner, 87 Frikkie De Beer Str, Menlyn
Pretoria
0028

Opening Hours

Monday 08:00 - 16:00
Tuesday 08:00 - 16:00
Wednesday 08:00 - 16:00
Thursday 08:00 - 16:00
Friday 08:00 - 16:00

Telephone

0800662837

Website

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