In South Africa, the Office of the Tax Ombudsman (OTO) has released its first compendium of taxpayers’ rights and obligations.

The ombudsman explained that while the compendium is not a legally enforceable set of regulations in and of itself, it does bring together a collection of concepts found in other documents such as the Constitution, tax legislation, and other government papers.

“The purpose of this document is to provide information to taxpayers about their rights, entitlements, and obligations in relation to their tax affairs and engagements with the South African Revenue Services (SARS) and the Office of the Tax Ombud,” it said.

A healthy balance between the powers and duties of the revenue authority, on the one hand, and taxpayer rights and obligations, on the other, is the cornerstone of a fair and just tax administration system, according to the report.

“This Compendium seeks to contribute to that balance by serving as a single, consolidated point of reference about the rights, entitlements and obligations of South African taxpayers.

“It is the first document of its kind in South Africa and it is hoped that it will serve South Africans well by contributing towards a fair and maximum tax collection.”

The document will be updated annually in line with any amendments to the Tax Administration Act (TAA), the ombudsman said.

You have a right to know what information is available to you.

You have a right to know what steps you must take to comply with tax rules. You have the right to receive any information about your tax affairs that SARS has on file. You have the right to know about SARS’s judgments and to be given clear reasons for them. You have the right to receive complete and accurate information regarding SARS and the Tax Ombudsman’s services. You have the right to be notified what the appropriate level and quality of these services are.