TAX OMBUD’S REPORT ON THE INVESTIGATION IN …

TAX OMBUD S REPORT ON THE INVESTIGATION IN TERMS OF SECTION 16(1)(b) OF THE TAX ADMINISTRATION ACT 28 OF 2011 INTO ALLEGED DELAYED PAYMENT OF REFUNDS AS A SYSTEMIC AND EMERGING ISSUE Tax Ombud s REPORT on the INVESTIGATION in terms of Section 16(1)(b) of the Tax Administration Act 28 of 2011 into alleged delayed payment of refunds as systemic and emerging issue 2 | P a g e TABLE OF CONTENTS SECTION I INTRODUCTION 3 THE OFFICE OF THE TAX OMBUD AND ITS MANDATE 3 THE REQUEST MADE 3 REASONS BEHIND THE REQUEST TO THE MINISTER: 4 Complaints from taxpayers .. 4 Historical problem .. 4 METHODOLOGY 7 SECTION II EXECUTIVE SUMMARY 9 SECTION III INTRODUCTORY GENERAL REMARKS BY SARS AND THE OTO S COMMENTS THEREON 16 SECTION IV (i) OBSTACLES ALLEGEDLY PLACED BY SARS WHICH RESULT IN DELAYED PAYMENT OF REFUNDS, (ii) SARS S RESPONSE AND (iii) OTO s COMMENTS AND/OR RECOMMENDATIONS 19 SECTION V CONSIDERED DATA 54 INFORMATION REQUESTED BY THE OTO FROM SARS 54 ANALYSIS OF THE INFORMATION RECEIVED 55 SECTION VI FINAL REMARKS AND CONCLUSION 76 Tax Ombud s REPORT on the INVESTIGATION i

tax ombud’s report on the investigation in terms of section 16(1)(b) of the tax administration act 28 of 2011 into alleged delayed payment of refunds as a systemic and

Information

Related search queries