Taxpayers' Rights, Entitlements, and Obligations

Duration: 1 Hour

Price: R0.00

Video Type: Single

Presenter: Gert van Heerden
Presenter: Theo Burrows

Tax Administration

Tax Administration

Taxpayers' Rights, Entitlements, and Obligations

Duration: 1 hour

Price: R0.00

Title / Topic

Taxpayers' Rights, Entitlements, and Obligations


Established in October 2013, the Office of the Tax Ombud (OTO) provides an avenue for taxpayers to address complaints regarding SARS' application of tax laws and processes. The office strives to assist with fair and transparent tax administration within the legal framework outlined by the Constitution and the Tax Administration Act.

When addressing a taxpayers' complaints, the OTO engages with SARS officials, utilising access to SARS’ systems and taxpayer information, which facilitates the resolution of lodged complaints.

During this complimentary video, Theo Burrows and Gert van Heerden will talk about taxpayers' rights, entitlements, and obligations, emphasising the importance of quality and timely service from tax authorities. They will also unpack an interesting VAT case study where SARS failed to finalise verifications within the prescribed turn-around time.

Topics Covered in Case Study

  • Once the SARS timeframe was exceeded, the vendor's complaint led to OTO intervention.
  • Theo and Gert will explore taxpayers' rights in terms of:
    • Emphasised entitlement to quality service, courteous assistance, and finality in tax audits.
    • Stressed rights to complain without fear of victimisation and access to information on tax laws and services.
    • Impacts of Delays:
      • Delays in verification processes can harm vendors' rights, leading to resource-intensive follow-ups and potential loss of trust in the tax system.
      • Highlighted financial implications, especially for small businesses, due to delayed tax refunds.

Competencies developed in this video

  • Understanding of the correct procedures to follow when and how to effectively lodge complaints with the OTO.
  • Real-life examples of complaint outcomes direct from the Office’s Senior Manager.
  • Access to a community of tax professionals experiencing the same frustrations and hold ups.
  • The ability to accurately advise your clients and assist them as efficiently as possible.

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