OTO Flags Common Reasons for Complaint Rejections

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The Office of the Tax Ombud (OTO) sent out communication reminding taxpayers and practitioners why complaints are often rejected, and how to avoid delays.

Key reasons for rejection

• Skipping SARS processes

  Complaints must first be submitted to SARS via eFiling, the Complaints Management Office (CMO), or at a branch. SARS gets 21 business days to resolve it, and the CMO another 21 days if escalated, a total of 42 business days before the OTO may step in.

• Outside the OTO’s mandate as it relates to:

  • Tax policy or tax law changes

  • SARS general practices or policies (unless it’s service/admin related)

  • Matters under objection or appeal

  • Tax court cases tax policy, laws, SARS general practices (unless it’s a service/admin issue), objections or appeals, or court matters.

When can the OTO intervene sooner?

The OTO can take on complaints regardless whether the SARS processes were followed when:

• SARS delays are unreasonable.

• The issue causes undue hardship.

• The matter points to systemic problems affecting multiple taxpayers.

Steps to Lodge a Complaint with the OTO

1. Get the Complaint Form

   • Download the Complaint Form or request it by phone, fax, or email.

2. Complete the Form Properly

   • Fill in all sections in full.

   • Describe your complaint in chronological order.

   • Include SARS reference numbers and details of who you spoke to at SARS.

   • Attach all supporting documents (letters, statements, correspondence).

   • Sign and date the form properly otherwise it will not be accepted.

   • If you’re a representative, attach a Power of Attorney.

3. Submit Timely

   • Lodge your complaint as soon as SARS has completed its review.

   • Normally, OTO only accepts cases after SARS has had 42 business days to resolve them, unless there are compelling circumstances.

4. Investigation by OTO

   • The OTO aims to resolve complaints within 15 business days after accepting them.

   • If evidence is lacking, you’ll be asked to provide more before the matter is closed.

Important to Note

• Continue paying tax you know is due while your complaint is under review to avoid penalties and interest.

• Keep all SARS correspondence and reference numbers, missing evidence is a major reason complaints fail.

Visit the OTO website before you lodge a complaint or watch the video below.