Amendments relating to the mandate and powers of the tax ombud have been rephrased to enhance the independence of the taxpayer’s watchdog. The ombud’s own proposals to enhance its effectiveness have also been incorporated into the amendments, which have been signed into law by President Jacob Zuma. The initial amendments, contained in the 2016 Administration Laws Amendment Bill, drew several comments about the lack of clarity on the ombud’s ability to initiate its own investigations, appoint its own staff and draw up its own budget. Criticism was focused mainly on the ombud’s independence from the South African Revenue Service (SARS) and the finance minister. A worrisome amendment initially proposed that the ombud’s office should be able to review any systemic and emerging issues or the application of the Tax Administration Act, which negatively affect taxpayers, only "at the request of the minister". A commentator described this as "entirely impractical". "The tax ombud should have...

Subscribe now to unlock this article.

Support BusinessLIVE’s award-winning journalism for R129 per month (digital access only).

There’s never been a more important time to support independent journalism in SA. Our subscription packages now offer an ad-free experience for readers.

Cancel anytime.

Would you like to comment on this article?
Sign up (it's quick and free) or sign in now.

Speech Bubbles

Please read our Comment Policy before commenting.