The Davis tax committee and the office of the tax ombud have again stressed the need for the introduction of a taxpayer bill of rights and a service charter to guarantee taxpayers’ rights. The Davis committee’s final report on tax administration emphasised the need for a bill of rights that is "enforceable and with legal effect", to guarantee the rights of taxpayers and ensure the South African Revenue Service (SARS) takes responsibility for its dealings with taxpayers. It recommended that the tax ombud be given the powers to enforce the bill of rights. The committee looked at various models and suggested the gradual implementation of the Mexican model, in which an independent public body, the Procuradur a de la Defensa del Contribuyente (Prodecon), assumes the role of protecting and promoting the defence of all taxpayers in Mexico. The committee said it might not be possible to adopt the full Mexican model due to the resources required to enhance the office of the tax ombud to the ...

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