Will the Tax Ombud be an effective protector of taxpayer’s rights?

HSOA Journal of Forensic, Legal & Investigative Sciences Research Article

Under the Tax Administration Act, complaints by taxpayers are subject to investigation by the Tax Ombud. It is an ‘organ of state’ that must  respect, protect and promote the rights to which taxpayers are entitled by any law. In the execution of its functions, the Tax Ombud must adhere to the values and principles enumerated in s 195(1) of the Constitution, 1996. As creations of statute, the Tax Ombud is imbued with only those powers and functions conferred by legislation. Under the prevailing tax laws, the Tax Ombud suffers from short-comings which, ultimately, may hinder its ability to be an effective protector of taxpayer rights. These include that the Tax Ombud can only make non-binding recommendations and it is not governed by its own Tax Ombud Act which confers a deined legal status, including the power to litigate. The Tax Ombud is presently in its infancy so that its efficacy as a protector of rights remains unclear and will only be revealed in the fullness of time. However, to give the Tax Ombud more bite as a custodian of rights will require additional powers to be conferred on it of the kind proposed in this article.