SARS Complaint Not Resolved

Quick answer: who this complaint route helps

If you have submitted a formal service complaint to the South African Revenue Service (SARS) and it remains unanswered, delayed beyond official turnaround times, or improperly handled, there is a dedicated statutory escalation path available.

This guide outlines the official, source-led steps for taxpayers, businesses, and tax practitioners in South Africa who need to escalate an unresolved SARS service or administrative complaint.

Important Trust & Verification Notice: ContactDetails.co.za is an independent informational directory and routing platform. We are not SARS, the Office of the Tax Ombud, or any government agency. We do not process tax complaints, manage SARS accounts, or collect taxpayer details. Always verify contact channels on live official websites—such as SARS or the Office of the Tax Ombud—before submitting personal or financial information.

The primary escalation route for an unresolved SARS service issue is the Office of the Tax Ombud (OTO). However, before the OTO can investigate your matter, you must usually complete SARS’s internal service complaint process and obtain a valid SARS case number.

When to use this complaint route

In South Africa, statutory complaint resolution relies on a strict procedural sequence. You must attempt to resolve administrative issues with SARS directly before escalating to an external oversight body.

Step 1: SARS Support Channel ➔ Step 2: SARS Complaints Management Office (CMO) ➔ Step 3: Office of the Tax Ombud (OTO)

You should use this complaint escalation route if:

• SARS missed the official turnaround time: You lodged a formal service complaint via SARS eFiling or the SARS Complaints Management Office (CMO), and SARS did not resolve or respond to it within 21 business days.
• Unsatisfactory complaint outcome: SARS responded to your formal service complaint, but the administrative or procedural issue remains unresolved or was handled improperly.
• Systemic or severe administrative issues exist: The issue involves widespread administrative failure, delayed refunds without valid reason, or procedural errors by SARS officials.
• Compelling circumstances apply: In rare cases—such as severe financial hardship caused by SARS delay—the Tax Ombud may accept a complaint before internal SARS remedies are fully exhausted.

What the Tax Ombud handles vs. what it does not

Category	Handled by Tax Ombud (OTO)	Not Handled by OTO (Use Disputes/Legal Route)
Service Failures	Rude staff, lack of communication, unanswered queries	Disputes over tax policy or tax law interpretation
Administrative Delays	Unreasonable delay in processing assessments or refunds	Formal objections against an assessment outcome
Procedural Errors	Incorrect handling of tax documentation or account errors	Matters currently under court review or tax tribunal litigation

Note: If you disagree with the legal outcome of a tax assessment, you must follow the formal Notice of Objection (NOO) and Notice of Appeal (NOA) dispute process via SARS eFiling, rather than a service complaint.

What to do before escalating

Before submitting an escalated complaint to the Tax Ombud, completing thorough groundwork prevents your application from being rejected for premature filing or lack of evidence.

1. Verify SARS Internal Steps: Confirm that you first reported the query to the SARS Call Centre or a local branch, and subsequently lodged a formal complaint through the SARS Complaints Management Office (CMO) or eFiling.
2. Track the 21-Business-Day Window: Count 21 business days from the date SARS issued your formal complaint reference number. Escalate to the OTO only after this period has lapsed without resolution, unless compelling urgency applies.
3. Compile a Chronological Record: Document every interaction, including dates, names of consultants (if available), SARS branch names, reference numbers, and copies of written correspondence.
4. Be Aware of Security & Scam Risks: Fraudulent third-party escalation services and phishing scams frequently target taxpayers seeking urgent SARS resolution.
   • Never share your SARS eFiling passwords, bank OTPs, or login details with anyone claiming to expedite a SARS complaint.
   • Verify all contact details directly on official government websites (.gov.za domains).
   • Beware of fake customer service numbers or WhatsApp support lines found on unverified social media profiles or forums. Read our security guide on fake ombudsman contact numbers South Africa to protect yourself against impersonation schemes.

How to lodge the complaint

When your SARS service complaint remains unresolved after 21 business days, follow this structured approach to lodge an official complaint with the Office of the Tax Ombud.

What is the best way to contact SARS Complaint Not Resolved?

The most effective route to address an unresolved SARS complaint is to lodge a complaint directly with the Office of the Tax Ombud (OTO) using their official complaint form.

1. Obtain the official OTO complaint form: Download the form directly from the official Tax Ombud website (taxombud.gov.za) or request it via email from their official complaints intake address.
2. Complete the form comprehensively: Fill in all personal and tax reference details. Provide a concise, clear chronological history of the dispute.
3. Attach mandatory supporting evidence: Include copies of your original SARS complaint acknowledgement, relevant correspondence, and proof that 21 business days have passed.
4. Sign and date the declaration: The OTO cannot process unsigned complaint forms. If a tax practitioner or representative is filing on your behalf, attach a fully signed Power of Attorney (POA) form along with certified identity documents.
5. Submit to the OTO: Send the completed package via the official email, post, or hand delivery to the OTO offices as directed on their live portal.

What should I do if I cannot get help?

If your submission is rejected or delayed at the OTO stage, review the following steps:

• Check the rejection reason: The OTO will send an outcome letter explaining why a case was not accepted.Common reasons include failing to allow SARS 21 business days, submitting an legal tax dispute instead of a service complaint, or missing supporting documentation.
• Provide missing evidence: You typically have an opportunity to submit additional proof or clarify your timeline to substantiate the complaint.
• Seek professional assistance: Registered tax practitioners or recognised legal aid clinics can assist in reviewing whether your issue is administrative (suited for the OTO) or legal (requiring formal tax court appeal procedures).

What information to prepare

Having all required documentation organized before submitting your escalation prevents unnecessary processing delays.

What information should I prepare?

Prepare a digital and physical file containing:

• Taxpayer Details: Full registered name, ID or passport number, and SARS Tax Reference Number (Individual, Corporate, or VAT number).
• SARS Case Numbers: The exact reference numbers provided by SARS during your initial call, branch visit, or eFiling complaint submission.
• Chronological Timeline: A simple list of dates showing when you first raised the issue, when SARS acknowledged it, and all subsequent follow-ups.
• Supporting Correspondence: PDF copies of eFiling status updates, letters, emails, or official SARS notices related to the tax period in question.
• Desired Outcome: A clear statement detailing what action you require SARS to take (e.g., finalize an audit overdue by 6 months, issue a delayed refund assessment, or update account details).

Follow-up and reference numbers

Once your complaint package is submitted to the Office of the Tax Ombud, the following tracking timeline generally applies:

• Acknowledgement of Receipt: The OTO typically issues a formal letter of acknowledgement containing an OTO case reference number within 2 business days.
• Mandate Assessment: OTO investigators evaluate whether your matter falls within their statutory mandate and if internal remedies were properly exhausted (usually within 10 business days).
• Investigation & Recommendations: If accepted, the OTO engages SARS operational teams to review the administrative failure and issue recommendations for resolution. The OTO strives to resolve complaints within 15 to 21 business days of acceptance.
• Tracking: Always quote your OTO reference number—not just your SARS reference number—when following up on an escalated complaint.

Related complaint routes

Navigating government departments and regulatory compliance requires reaching the exact office responsible for your administrative issue. Browse our comprehensive resources under the Guides Contact Pages hub to find direct contact guidance and verification steps:

• Tax Oversight & Ombud Support: For detailed contact methods, official addresses, and operating hours, view our dedicated guide on Tax Ombud Contact Details.
• Corporate & Business Registry Escalations: Tax administrative issues often coincide with company registration updates managed by the Companies and Intellectual Property Commission (CIPC). If your tax delay relates to corporate status or deregistration, consult:
  • CIPC Annual Returns Deregistration Help
  • CIPC Company Name Search Help
  • CIPC Name Reservation Status Contact
  • CIPC Portal Login Help

FAQs

How do I submit a sars complaint not resolved complaint?

To submit a complaint for an unresolved SARS issue, you must first log a formal service complaint with SARS via eFiling, a branch, or the SARS Complaints Management Office (CMO). If SARS fails to resolve it within 21 business days, obtain an official complaint form from the Office of the Tax Ombud (OTO), complete it with your SARS case numbers and proof, and submit it to the OTO for independent investigation.

When should I escalate a sars complaint not resolved complaint?

You should escalate your complaint to the Tax Ombud after you have given SARS 21 business days to resolve a formally logged service complaint. You may escalate sooner only if you can demonstrate compelling circumstances, such as severe financial hardship or systemic administrative failure.

What proof should I keep for a sars complaint not resolved complaint?

Keep all SARS case and reference numbers, dates of communication, written correspondence, eFiling receipts, screenshots of error messages or status screens, and any official SARS letters. If escalating via a representative, keep a signed Power of Attorney and identity copies.

What is the official way to handle sars complaint not resolved?

The official, legal route in South Africa requires following the two-step sequence: first, exhaust internal SARS complaint mechanisms (Call Centre/Branch ➔ SARS CMO); second, if unresolved after 21 business days, lodge an independent complaint with the Office of the Tax Ombud. Always verify current contact details on sars.gov.za and taxombud.gov.za.

What information should I prepare for sars complaint not resolved?

You should prepare your SARS tax reference number, valid SARS complaint case numbers, a detailed chronological narrative of the events, supporting documents (notices, receipts, emails), and a clear description of the outcome you are seeking.