Office of the Tax Ombud

Contact Details

Physical: Menlyn Corner, 2nd Floor, 87 Frikkie De Beer Street, Menlyn, Pretoria, 0181
Postal: PO Box 12314, Hatfield, 0028
Tel: 012 431 9105 / 0800 662 837
Fax: 012 452 5013


The Office of the Tax Ombud was established in October 2013 to enhance the tax administration system. Until then, there was no independent redress channel for taxpayers who had exhausted the normal SARS complaints mechanisms. The Office is based on best international practice and was modelled on the Tax Ombud systems of Canada, the United States of America and United Kingdom.

The Office works specifically with taxpayers who have been unable to resolve a service, procedural or administrative complaint through the normal complaints management channels of SARS. It does its utmost to assist these taxpayers to resolve their concerns speedily and amicably before it becomes necessary for them to consider entering into protracted court processes. In this way, the Office facilitates access to justice in South Africa and contributes to a culture of respect for the tax system and for taxpayers’ rights.

The Tax Ombud plays a unique taxpayer complaints resolution role and aligns with the Public Protector. The Public Protector exists to ensure administrative justice by being a check on the exercise by government and its agencies of their authority, and on the other hand, the Tax Ombud exists to ensure administrative justice by being a check on the exercise of authority by SARS. The Tax Ombud is appointed by and reports directly to the Minister of Finance, and may only be removed by the Minister. The term of Tax Ombud is five years and can be renewed.

The institution is built on a structure supported by four pillars, namely the Operations, Communication and Outreach, Office Enablement, and Legal Services. Each is led and supported by hard-working and committed experts in their fields pursuing excellence to ensure delivery on the mandate.

Office Bearers/Management

Judge BM Ngoepe
Chief Executive Officer
Adv HE Mkhawane

Judge Bernard Makgabo Ngoepe (Tax Ombud)
Chief Executive Officer:
Adv Hanyana Eric Mkhawane
Senior Management:
Ms Mmamelao Malakalaka (Senior Manager: Office Enablement)
Ms Talitha Muade (Senior Manager: Operations)
Mr Gert van Heerden (Senior Manager: Legal)
Communications Officers:
Ms Pearl Seopela (Senior Manager: Communications and Outreach)

Overseeing Department/Entity

The information in this directory is supplied and/or externally sourced and is also subject to continual change. If you notice any errors or omissions, please contact us at so that we can correct them.
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