In South Africa, SARS collects and manages taxes and duties and ensures people follow the tax laws and rules. SARS wants to give good service to taxpayers and traders and fix any problems or fights that may happen fairly and quickly.
But sometimes taxpayers are unhappy with how SARS treats them or their tax matters. In these cases, taxpayers can complain to SARS and ask for help or justice from the right authorities.
How do you file a complaint with the Income Tax Department?
You can complain to the income tax department in South Africa if SARS treats you or your tax matter badly. A complaint is when you are unhappy with SARS because they did not fix a process or a service well.
The first step to complain is to try to fix the issue with SARS by following the normal ways. For instance, you can call, email them, visit their offices, or use the Internet services on the SARS page.
You must present as much info and proof as possible to support your query or issue. You must also keep evidence of your conversation with SARS.
The second step to complain is to take the matter to the SARS Complaints Management Office (CMO) if you are unhappy with the answer or fix from SARS. The CMO is a special unit in SARS that deals with and watches complaints and ensures they are fixed as needed and fast.
You can take your complaint to the CMO via eFiling, calling, or visiting a SARS branch or office.
You should complain to the CMO within three years from the issue date or within the set period if you received a notice from SARS. You should also give the CMO your case number, which SARS gives to your question or problem.
The third step to complain is to go to the Tax Ombud if you are still unhappy with the result or how it was handled by the CMO. The Tax Ombud is an independent and fair institution that looks at and fixes complaints that SARS has not fixed.
Where Can a Taxpayer Lodge a Complaint Against SARS?
A taxpayer can lodge a complaint against SARS at the following places:
- The SARS Contact Offices Centre, by dialing 0800 00 7277
- The SARS page, by utilizing the Internet services or resources at www.sars.gov.za
- The nearest SARS branch or office
- The relevant SARS email address, letter address, or fax number
- The SARS Complaints Management Office (CMO), by lodging a complaint via eFiling, calling 0860 12 12 16, or visiting a SARS branch or office
- The Tax Ombud, by lodging a complaint via email, telephone, fax, post, or address
What Does the Tax Ombudsman Do?
When taxpayers or traders have concerns regarding service, procedure, or administration that SARS has not addressed, they can go to the tax ombudsman, an unbiased and independent body. The Minister of Finance appoints the tax ombudsman, who then reports to the Minister and Parliament.
The powers of the tax ombudsman include:
- Receive and investigate complaints from taxpayers and traders that meet the criteria and requirements for review
- Facilitate the resolution of complaints through mediation or conciliation
- Recommend remedial actions or solutions to SARS or the Minister of Finance
- Report on the activities and findings of the tax ombudsman to the Minister and Parliament
- Enhance the tax administration system and the relationship between SARS and taxpayers and traders
What Factors Must the Tax Ombuds Consider in Reviewing a Complaint?
When they look over a report, the tax ombuds must think about the following things:
1. The standards and criteria for review, which are:
- The complaint must be about service, procedure, or administration
- The case can’t be argued against, appealed, prosecuted, or settled in any other way.
- The taxpayer or trader must have first filed a complaint with SARS and used all of SARS’s internal complaint resolution mechanisms.
- The complaint must have been filed with the tax ombuds within three years of the issue or dispute or within the time limit if SARS sent the taxpayer or trader a notice of objection or appeal.
- The report has to be in written form and feature all the info and proof that it’s genuine.
2. The merits and demerits of the complaint, which entail:
- The facts and proof of the complaint
- The taxpayer or trader’s and SARS’s reasons and submissions
- The appropriate tax rules, laws, policies, and past cases
- What fairness, equality, and justice mean
3. What does the complaint mean, and how does it affect things, such as:
- How does it change the rights and duties of the citizen or trader and SARS
- What the complaint could do to hurt or damage the taxpayer or trader and SARS
- The attention and trust of the public in the tax system
How Do I Lodge a Complaint on eFiling?
To file a complaint through eFiling, please adhere to the following instructions:
- Access your eFiling profile by visiting www.sarsefiling.co.za.
- Go to the “Services” bar and pick “Complaints”
- Locate the “Lodge Complaint” icon and complete the online document to lodge that complaint.
- Identify yourself, describe your grievance, give the case number, and attach any relevant paperwork.
- Get a reference number and confirmation email after you submit your complaint.
- Finally, visiting the CMO’s website or calling them is indispensable to find out how your complaint is doing.
How Do I Contact the SARS Complaints Management Office?
You can contact the SARS Complaints Management Office (CMO) by using one of the following ways:
- Call the CMO on 0860 12 12 16
- Head to the SARS page at www.sars.gov.za, press on the “Contact Us” icon, and pick “Lodge a complaint”
- Visit your nearest SARS branch or office and ask for a CMO agent
