Know Your Taxpayer Rights – And Use Them!
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We’ve all been there: endless calls to SARS, confusing letters, audits that drag on for months. Most taxpayers don’t realise they have a set of rights that can stop the stress and speed up the process. The Office of the Tax Ombud (OTO) is a free, independent service set up to protect you when SARS doesn’t play fair. Whether you’re an individual, small business, or corporate taxpayer, the OTO ensures the balance of power is fair, transparent, and accountable.
What Is the Tax Ombud & Why You Should Care
The OTO was established in 2013 under the Tax Administration Act, to ensure that SARS treats taxpayers fairly. It deals with real, everyday issues that taxpayers face, from delayed refunds and unanswered queries to procedural mistakes during audits. The service is free and accessible, with the added benefit of working directly with one person who has access to your SARS file and can help resolve the problem efficiently. Best of all, it’s available to everyone — whether you’re an individual taxpayer, a small business, a large corporate, or a recognised controlling body.
Your 10 Rights as a Taxpayer
Right to Access Information
You can request details about your tax matters, like why SARS issued a certain assessment or how they calculated your refund.
Use PAIA for general access to records and for fairness in administrative decisions.
Example: If SARS denies your payment arrangement without explaining, you can demand their reasoning.
Right to Quality Service
SARS must treat you promptly, professionally, and with respect.
You should be told when you’re being audited.
You must be kept updated on the progress.
Dispute timelines: Objection decisions within 60 days; appeal suitability for alternative resolution within 30 days.
Right to a Fair and Just Tax System
The law should be applied equally to all taxpayers. No bias, no selective enforcement.Fairness also means SARS can’t drag out audits without good reason.
If an administrative action feels unreasonable, you can apply for review under PAJA.
Right to Pay No More Than the Correct Amount
You are only obliged to pay what is legally due, no more.You can request a suspension of payment if a dispute is ongoing.
SARS must notify you before seeking a court judgment or third-party appointment (TPA) to recover funds.
Right to Privacy and Confidentiality
Your tax and personal information cannot be shared without legal authority. If SARS leaks your information, you can lay a criminal complaint.Right to Representation
You don’t have to face SARS alone. You can appoint a tax practitioner to act for you in all dealings, especially when dealing with complex disputes.Right to Finality
You deserve closure. Audits, disputes, and collections must be wrapped up within reasonable timelines. Long, drawn-out cases create uncertainty and harm businesses.As confirmed in the RAPPA High Court judgment: SARS must act within a fair timeframe.
Right to Make Requests/Proposals
You can formally request:Extensions to submit documents or objections.
Reduced assessments or penalty remissions.
Tax rulings for clarity on complex matters.
Right to Complain Without Fear
If you feel SARS treated you unfairly, you can file a complaint without worrying about retaliation. Intimidation or victimisation is not allowed.Right to Dispute Decisions
You can challenge SARS through:Formal objection and appeal processes.
Administrative reviews for decisions not open to objection.
Your have Responsibilities Too!
Rights come with obligations. You must:
Pay taxes on time.
Keep honest, accurate records for at least 5 years.
Keep your contact details up to date.
File truthful returns and declarations.
Ensure you’re registered and compliant with all tax laws.
Why Knowing Your Rights Matters
Saves money by avoiding overpaying or incurring unnecessary penalties.
Prevents abuse, protect yourself from unfair treatment.
Speeds resolution by knowing timelines and procedures can get your matter sorted faster.
Builds confidence helping you engage with SARS from a position of knowledge, not fear.
