| (a) | for a term of five years, which term may be renewed; and |
[Section 14(1)(a) substituted by section 49 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
| (b) | under such conditions regarding remuneration and allowances as the Minister may determine. |
| (2) | The person appointed under subsection (1) or (3) may be removed by the Minister for misconduct, incapacity or incompetence. |
| (3) | During a vacancy in the office of Tax Ombud, the Minister may designate a person in the office of the Tax Ombud to act as Tax Ombud. |
| (4) | No person may be designated in terms of subsection (3) as acting Tax Ombud for a period longer than 90 days at a time. |
| (5) | A person appointed as Tax Ombud— |
| (a) | is accountable to the Minister; |
| (b) | must have a good background in customer service as well as tax law; and |
| (c) | may not at any time during the preceding five years have been convicted (whether in the Republic or elsewhere) of— |
| (i) | theft, fraud, forgery or uttering a forged document, perjury, an offence under the Prevention and Combating of Corrupt Activities Act, 2004 (Act No. 12 of 2004); or |
| (ii) | any other offence involving dishonesty, |
for which the person has been sentenced to a period of imprisonment exceeding two years without the option of a fine or to a fine exceeding the amount prescribed in the Adjustment of Fines Act, 1991 (Act No. 101 of 1991).
