Page 581 - SAIT Compendium 2016 Volume1

s 16 TAX ADMINISTRATION ACT 28 OF 2011 s 22
16 Mandate of Tax Ombud
(1) The mandate of the Tax Ombud is to review and address any complaint by a taxpayer regarding a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS.
(2) In discharging his or her mandate, the Tax Ombud must—
(a) review a complaint and, if necessary, resolve it through mediation or conciliation;
(b) act independently in resolving a complaint;
(c) follow informal, fair and cost-effective procedures in
resolving a complaint;
(d) provide information to a taxpayer about the mandate
of the Tax Ombud and the procedures to pursue a
complaint;
(e) facilitate access by taxpayers to complaint resolution
mechanisms within SARS to address complaints; and
(f) identify and review systemic and emerging issues related to service matters or the application of the provisions of this Act or procedural or administrative provisions of a
tax Act that impact negatively on taxpayers.
17 Limitations on authority
The Tax Ombud may not review—
(a) legislation or tax policy;
(b) SARS policy or practice generally prevailing, other
than to the extent that it relates to a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS;
(c) a matter subject to objection and appeal under a tax Act, except for an administrative matter relating to such objection and appeal; or
(d) a decision of, proceeding in or matter before the tax court.
18 Review of complaint
(1) The Tax Ombud may review any issue within the Tax Ombud’s mandate on receipt of a request from a taxpayer.
(2) The Tax Ombud may—
(a) determine how a review is to be conducted; and
(b) determine whether a review should be terminated
before completion.
(3) In exercising the discretion set out in subsection (2),
the Tax Ombud must consider such factors as—
(a) the age of the request or issue;
(b) the amount of time that has elapsed since the requester
became aware of the issue;
(c) the nature and seriousness of the issue;
(d) the question of whether the request was made in good
faith; and
(e) the ndings of other redress mechanisms with respect
to the request.
(4) The Tax Ombud may only review a request if
the requester has exhausted the available complaints resolution mechanisms in SARS, unless there are compelling circumstances for not doing so.
(5) To determine whether there are compelling circumstances, the Tax Ombud must consider factors such as whether—
(a) the request raises systemic issues;
(b) exhausting the complaints resolution mechanisms will cause undue hardship to the requester; or
(c) exhausting the complaints resolution mechanisms is unlikely to produce a result within a period of time that the Tax Ombud considers reasonable.
(6) The Tax Ombud must inform the requester of the results of the review or any action taken in response to the request, but at the time and in the manner chosen by the Tax Ombud.
19 Reports by Tax Ombud
(1) The Tax Ombud must—
(a) report directly to the Minister;
(b) submit an annual report to the Minister within ve
months of the end of SARS’ nancial year; and
(c) submit a report to the Commissioner quarterly or at
such other intervals as may be agreed. (2) The reports must—
(a) contain a summary of at least ten of the most serious issues encountered by taxpayers and identi ed systemic and emerging issues referred to in section 16 (2) (f), including a description of the nature of the issues;
(b) contain an inventory of the issues described in subparagraph (a) for which—
(i) action has been taken and the result of such action;
(ii) action remains to be completed and the period during which each item has remained on such inventory; or
(iii) no action has been taken, the period during which each item has remained on such inventory and the reasons for the inaction; and
(c) contain recommendations for such administrative action as may be appropriate to resolve problems encountered by taxpayers.
(3) The Minister must table the annual report of the Tax Ombud in the National Assembly.
20 Resolution and recommendations
(1) The Tax Ombud must attempt to resolve all issues within the Tax Ombud’s mandate at the level at which they can most ef ciently and effectively be resolved and must, in so doing, communicate with SARS of cials identi ed by SARS.
(2) The Tax Ombud’s recommendations are not binding on taxpayers or SARS.
21 Con dentiality
(1) The provisions of Chapter 6 apply with the changes required by the context for the purpose of this Part.
(2) SARS must allow the Tax Ombud access to information in the possession of SARS that relates to the Tax Ombud’s powers and duties under this Act.
(3) The Tax Ombud and any person acting on the Tax Ombud’s behalf may not disclose information of any kind that is obtained by or on behalf of the Tax Ombud, or prepared from information obtained by or on behalf of the Tax Ombud, to SARS, except to the extent required for the purpose of the performance of functions and duties under this Part.
CHAPTER 3 REGISTRATION (ss. 22–24)
22 Registration requirements
(1) A person—
(a) obliged to apply to; or
(b) who may voluntarily,
register with SARS under a tax Act must do so in terms of the requirements of this Chapter or, if applicable, the relevant tax Act.
(2) A person referred to in subsection (1) must—
(a) apply for registration within the period provided for in a tax Act or, if no such period is provided for, 21 business days of so becoming obliged or within the further period as SARS may approve in the prescribed
form and manner;
SAIT CompendIum oF TAx LegISLATIon VoLume 1
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TAX ADMINISTRATION ACT