Taxpayer Rights and the Role of the Tax Practitioner: A Collaborative Approach to Upholding Tax Justice

Taxpayer Rights and the Role of the Tax Practitioner: A Collaborative Approach to Upholding Tax Justice

• 04 February 2025
• Tax Administration
• Theo Burrows

In South Africa's tax system, personal income taxpayers (TPyrs) form the backbone of public revenue, enabling the government to fund essential services like infrastructure, education, and healthcare. 

Recently, it seems SARS has forgotten to prioritise the rights and interests of taxpayers (TPyrs), leaving many feeling sidelined. The messaging in the media especially is slanted in a way that could lead TPyrs to believe that for SARS it is heavy handed enforcement at all costs. 

The most shocking demonstration of this was in the tax practitioner (TPr/s) and TPyr efiling profile hijacking public engagement hosted by OTO. In the session SARS left the audience astonished by the statement that SARS would seek to collect the taxes they refunded through the fraudulent activity from the TPyr and TPr. Effectively, punishing the victim again. It is no surprise that many in the tax ecosystem report feeling the effects for invisible violence in the way that SARS wields it administrative power. 

Over the past two years SARS has implemented inefficient processes that makes what was simple administrative tasks before their modernisation drive a never ending nightmare that now takes many months to finalise, even in some cases as reported by South African Tax Practitioners United (SATPU) members more than a year. 

SARS's digital platform has increasingly become a barrier, preventing TPyrs and TPrs from accessing in-person support. Frustration grows as they struggle with ineffective digital and telephone channels. Let’s not talk about the many wasted days of waiting for replies to some submissions via the SOQS portal and the hopeful resubmissions, then adding insult to injury with the unhelpful replies from to CMO complaints all that reinforces the feeling that TPyrs invisible except when it comes to SARS tax collection. The comments in the tax ecosystem is the only department of SARS that has modernised is collection and enforcement.  

TPrs by the dozen express total frustration after spending hours unsuccessfully trying to reach SARS on the phone.  When a TPyr has a circumstance that does to tick the box digital channel tick box, SARS is said to become a proverbial black hole. Many resorted to engage the CSARS on his twitter account and email occ@sars.gov.za claiming that it is the most effective channel to have long outstanding matters resolved. The CSARS tax practitioners happily report can proudly claim a 48-hour turnaround time. Evidently navigating SARS processes can be complex, technical, and increasingly daunting experience for TPyrs. 

This is where TPrs play a pivotal role—not just in actively supporting SARS efforts for voluntary tax compliance, but as agents who protect and uphold taxpayer rights. These rights act as safeguards to ensure fairness, transparency, and accountability when dealing with SARS, so that inviable violence meted out by the wielding of SARS administrative power is kept in check.

TPyrs may not always know or understand their rights during routine engagements or audits. Likewise, SARS officials may, inadvertently or otherwise, overlook these rights. For this reason, TPyrs increasingly rely on the expertise of TPrs not only to by a tax advisor or tax filer, but also increasingly in the SARS modernised era to ensure that their rights are respected.

What are the taxpayer rights?

TPr rights are foundational principles designed to guarantee fair treatment by SARS. They ensure that TPr are not unfairly burdened, harassed, or disadvantaged. 

• Right to representation, privacy, and access to information. 
• Entitlement to deductions, credits, rebates, and fair treatment. 
• Right to quality and timely service, including responses to objections and audit notifications.
• Right to finality within a reasonable timeframe. 
• Protection under fair, unbiased tax systems, paying only the correct amount of tax.

What are the taxpayer’s obligations?

• Right to representation, privacy, and access to information. 
• Entitlement to deductions, credits, rebates, and fair treatment. 
• Right to quality and timely service, including responses to objections and audit notifications. 
• Right to finality within a reasonable timeframe. 
• Protection under fair, unbiased tax systems, paying only the correct amount of tax.

What role does tax practitioners play?

Do you know your rights as a TPyr? Many don’t, and that’s where TPrs step in—not just to ensure accurate tax submissions but to protect your rights during audits and disputes. 

Educating Taxpayers About Their Rights

One of the primary roles of a TPr is to educate TPyrs on their rights. This knowledge empowers TPyrs to understand their position within the tax system. For example, many TPyrs are unaware they can challenge an unjust assessment or that they have the right to request explanations. TPrs bridge this knowledge gap by ensuring their clients are informed and confident in their dealings with SARS.

Interpreting Tax Laws and Regulations

Tax regulations are highly technical and subject to updates. What may seem complicated or inaccessible to a TPyr is straightforward territory for an experienced TPr. By ensuring robust interpretations of tax legislation, TPrs help TPyrs act within the law while protecting their rights. In cases of ambiguity, well-informed TPrs can provide clarification and engage SARS through the dispute resolution channels on behalf of clients.

Upholding Procedural Fairness

SARS is required to abide by the tax laws and procedural rules that provide for fair administration in their engagements with TPyrs. A TPr ensures that SARS follows due process, such as issuing proper notices, allowing adequate time for responses, and avoiding coercive tactics. By scrutinising procedural compliance, TPrs ensure that taxpayers are treated fairly.

Engaging Tax Authorities Effectively

Having an experienced TPr representing the TPyr makes a significant difference when dealing with SARS. TPrs know how to engage officials professionally, minimising the possibility of miscommunication or excessive demands. This includes negotiating payment plans, submitting interpretations on TPyrs behalf, and presenting evidence in disputes.

Advocating for Improved Service Delivery

SARS often struggle with inefficiencies like delays in processing refunds, unresponsiveness, and being accessible. TPrs address these systemic issues while advocating for better service delivery for their clients in line with their rights. More and more TPrs should be engaging the OTO who is legally mandated to take up these causes of the TPyrs with SARS. This was most recently illustrated where TPrs reported that they were being denied access to SARS branches. The Tax Ombud took this matter up and it was reported that the SARS CMO manager confirmed that no TPyr or TPr would be denied access to any SARS branch.

Why Taxpayer Rights Strengthen the Tax Practitioner Client Relationship

Informed TPyrs are more likely to trust and seek out TPrs who prioritise the protection of their rights. Clients feel confident knowing their representative understands their entitlements and is vigilant in ensuring the tax authority complies with operational and administrative standards. This trust fosters stronger relationships, where taxation isn’t merely a transactional service, but a collaboration grounded in professionalism and accountability that adds value to the TPyr.

Smart TPys recognise the value of engaging TPrs who are proactive in asserting their rights. TPrs who demonstrate their knowledge of TPyr rights stand out as ethical professionals who don’t simply file returns but act as champions for tax justice.

Conclusion

The interplay between TPyr rights and the role of the TPr is vital to building a fair and equitable tax system. While SARS have a duty to administer tax laws, TPrs counterbalance this power by representing the interests of TPyrs and ensuring their rights are not overlooked. By fostering transparency, professionalism, and justice in their interactions, TPrs solidify their position as irreplaceable advocates for their clients. 

TPyr rights may sit at the theoretical heart of tax laws, but it is the vigilance, knowledge, and skill of TPrs that transform these principles into practical safeguards that protect TPyrs. By working together, TPyrs and TPrs can protect taxpayer rights and promote a fair tax system. Let’s continue collaborating to ensure justice and accountability for all. TPrs should make the OTO a valuable ally in in the quest to ensure tax justice for their clients.

About the author: 

Theo Burrows is driven by a strong passion for social justice and is dedicated to positively impacting South Africa's socio-economic landscape. He advocates for a tax system that fosters equity, administrative fairness, and sustainable economic growth. As an Independent Tax Practitioner (ITP), he provides a Contentious Tax Advisory service to fellow tax practitioners.

The inaugural General Secretary of the South African Tax Practitioners United (SATPU), Theo is leading the effort to represent the voice of the Independent Tax Practitioners community, advocating for access to the resources needed to build sustainable tax practices.

Theo also serves as a Tax Technical Advisor at The Tax Faculty, providing valuable support to fellow tax practitioners as they navigate the complexities of the tax landscape.

Contact Theo at 0679005232 or via email at theo@tvburrows.co.za.

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