| (a) | 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; and |
| (b) | review, at the request of the Minister or at the initiative of the Tax Ombud with the approval of the Minister, any systemic and emerging issue related to a service matter or the application of the provisions of this Act or procedural or administrative provisions of a tax Act. |
[Section 16(1) substituted by section 51 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
| (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. |
