Overview

This session examines the real-life administrative challenges faced by taxpayers and practitioners when engaging with SARS, viewed through the lens of taxpayer rights and administrative justice. Drawing on trends observed by the Office of the Tax Ombud (OTO), the presentation highlights how constitutional principles — particularly the right to lawful, reasonable and procedurally fair administrative action — apply in everyday tax administration.

Common areas of concern, including delayed refunds, unresolved objections and appeals, system-related impediments, and communication breakdowns, will be explored as potential infringements of taxpayer rights rather than mere operational inefficiencies.

Webinar Content

• The constitutional framework underpinning taxpayer rights
• The right to lawful, reasonable and procedurally fair administrative action
• Understanding “unreasonable delay” in a SARS context
• Adequate reasons and procedural fairness requirements
• When administrative inefficiency becomes administrative unfairness
• Practical steps to assert taxpayer rights effectively
• Escalation mechanisms within SARS
• When and how to refer matters to the Office of the Tax Ombud

Competencies Developed

By attending this session, the attendees will be able to:

• Identify potential infringements of taxpayer rights in SARS engagements
• Assess when delays or conduct may constitute procedural unfairness
• Improve the quality and effectiveness of submissions to SARS
• Escalate matters appropriately and confidently
• Manage client expectations responsibly
• Reduce avoidable disputes through a rights-based approach

Presenters

Yolisa Dyasi

Yolisa is a seasoned Tax Specialist and registered General Tax Practitioner (SA) with extensive experience at SARS, the Office of the Tax Ombud, and in private practice. She holds a B.Com Honours in Taxation from the University of Johannesburg and currently serves as National Tax Manager for one of South Africa’s largest property management companies, overseeing tax compliance for over 2,500 commercial clients. Yolisa is a respected authority in Tax Administration, known for her strong stakeholder engagement and dispute resolution skills. She regularly contributes to tax education through webinars, publications, and media appearances.

Boitumelo Mothiba

Operational Specialist: Complaints Resolution – Office of the Tax Ombud

Ms Boitumelo Mothiba is an accomplished Operational Specialist in Systemic Investigations at the Office of the Tax Ombud (OTO). She holds a Bachelor of Commerce and a Bachelor of Commerce Honours in Taxation from the University of Johannesburg, as well as a Master’s Degree in Commerce (Taxation) from Rhodes University.

Ms Mothiba began her career at the South African Revenue Service (SARS) in 2015, where she gained extensive experience in tax administration and client service. Her current role at the OTO involves investigating taxpayer complaints against SARS, assessing the merits of each case, and recommending appropriate resolutions to ensure fair and efficient administrative practices.

With a strong academic background and practical experience in both SARS and the OTO, Ms Mothiba brings a wealth of knowledge and insight into taxpayer rights, complaint procedures, and the broader tax dispute resolution framework. Her work contributes to promoting accountability and transparency within the South African tax system.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 1 hour of Tax CPD.

Event Investment

Complimentary access.