Overview

This insightful webinar is designed to equip members with a thorough understanding of the complaint resolution process managed by the Office of the Tax Ombud (OTO). The session will demystify why certain complaints are rejected, clarify the procedural prerequisites for complaint acceptance, and outline the specific mandate and jurisdiction of the OTO.

Tax professionals who engage regularly with SARS on behalf of clients or students will benefit from practical insights into navigating SARS’s internal remedies effectively. Attendees will gain clarity on how and when to escalate matters to the OTO, supported by real-world examples of common pitfalls and best practices. This knowledge is critical to improving client outcomes, ensuring procedural compliance, and advocating for fair treatment within the South African tax system.

Webinar Content

• Introduction to the Office of the Tax Ombud (OTO)
  • Purpose and legislative mandate
  • The role of the OTO in the tax ecosystem
• Understanding the Complaint Process
  • Procedural requirements for lodging a complaint
  • Internal remedies that must be exhausted before OTO engagement
  • Step-by-step walkthrough of the submission process
• Why Complaints Are Rejected
  • Common reasons for rejection (e.g., premature submission, lack of documentation)
  • Misconceptions about the OTO's role
  • Jurisdictional limitations
• Systemic Issues and Exceptional Cases
  • Overview of systemic issues identified by the OTO
  • How these influence complaint acceptance and early intervention
  • Case studies and lessons learned
• Best Practices for Tax Professionals
  • How to prepare a strong, admissible complaint
  • Tips for guiding clients through SARS’s internal processes
  • Strategic use of the OTO in tax dispute resolution

Competencies Developed

• Regulatory and Procedural Knowledge: Understand the operational framework and statutory limitations of the OTO.
• Dispute Resolution Skills: Learn how to effectively navigate SARS's internal processes and identify appropriate escalation points.
• Client Advisory Expertise: Gain confidence in advising clients or students on when and how to approach the OTO with well-prepared complaints.
• Critical Analysis: Improve your ability to assess the merits of a tax complaint and identify systemic versus individual issues.
• Ethical Advocacy: Promote fair administrative practices by understanding taxpayers' rights and institutional obligations. 

Presenter

Boitumelo Charity Mothiba

Operational Specialist: Complaints Resolution – Office of the Tax Ombud

Ms Boitumelo Mothiba is an accomplished Operational Specialist in Complaints Resolution 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.