In October 2013, the Office of the Tax Ombud was established in terms of the Tax Administration Act (Act 28 of 2011) to strengthen taxpayer’s rights and provide taxpayers with recourse if they were unhappy with complaints relating to service, as well as procedural and administrative issues from SARS. The OTO is an independent avenue that provides a simple, free and impartial avenue for resolving taxpayer’s complaints after they have exhausted the internal complaints mechanism of SARS. Address: Menlyn Corner, 2nd Floor, 87 Frikkie De Beer Street, Menlyn, Pretoria Postalcode: 0181 Phone: (+27) 12 431-9105 Website: www.taxombud.gov.za