Service Charter

The service we want to offer you

This is our service commitment to you for Tax, Customs & Excise.

We have a new annual Service Charter with effect from 1 September 2023.

To view the monthly Service Charter index click here.

Why reviewed and what has changed?

It has been adopted that SARS will review annually the service charter, mostly on committed service level metrics. In line with Strategic Objective 5 – “Increase the use of data to improve integrity, derive insight and improve outcomes”, we derived data insights on the lessons learnt that there are those metrics which over performed consistently in the financial year 2022/23 and a few that battled to even meet the expected service levels.

During the adoption of the service charter in 2022, we had informed external stakeholders that SARS will review some metrics upwards depending on improvement of efficiency and effectiveness. With the Commissioner’s approval, we have amplified some metrics to demonstrate that SARS lives by its promises. These changes were implemented from 1 July 2023 in the following categories, correspondences, registrations, returns, verifications, audit, refunds, payments, customs disputes, Voluntary Disclosure Programme (VDP) and Complaints Management Office (CMO).

It is a commitment to truly portray service obsession.

Your rights and obligations

You have a RIGHT to:	You have an OBLIGATION to:
Clarity and certainty (to be informed) of obligations to SARS Be empowered & enabled as a taxpayer & trader proactively Receive customized support Have access to leverage products (digital & manual) Participate in SARS surveys	Timeously engage, register and comply with legal obligations Find out and honour due dates Register for relevant tax and subscribe others as you meet minimum requirements Withhold any trust tax money and pay it over to SARS on time
Excellent service irrespective of the method of engagement with SARS Experience high quality service SARS to exceed taxpayer’s expectations Consistent service wherever one engages SARS Service recovery on raised issue	Cooperate in full, and provide accurate and truthful information through efficient and timeous engagement via appropriate channels No understatement or over declaration Engagement is through efficient and effective means or channel
Be heard, complain and lodge disputes that are resolved timeously When not satisfied, engage the immediate supervisor / manager there Escalate through SARS complaints processes Request for reasons if one does not understand an outcome Lodge an objection within prescribed timelines Escalate to Office of Tax Ombud if exhausted SARS processes in disagreement with SARS on administrative matters	Provide all supporting documentation and information within the required timeframes Acquaint with SARS issued letters on requested information Safely store used data and or information used for tax purposes for minimum of five years Observe timelines Update SARS with current contact and banking information
Be treated without fear, favour, or prejudice by SARS in a confidential manner, within the relevant legislative framework All to be equal before the law No intimidation or harassment No unfair treatment No unlawful disclosure of taxpayer declared information Be treated professionally by SARS	Act honestly and have respect for the tax system Honour your tax obligations Be loyal to the country & tax system Assist in deterring non-compliance by reporting tax fraud and non-compliance with tax legislation Refuse to collude or concealing criminality Report any fraud or criminality you are aware of Apply your fiscal citizenry responsibility all the time
Be represented by a professional Ethically qualified certified and or accredited practitioner / agent can be authorized to handle your matters with SARS All transactions done in the account by representative will be regarded as done by the taxpayer / trader Representative will participate in stakeholders’ forum on taxpayer’s behalf to improve tax administration.	Accept personal responsibility for all SARS affairs and not abdicate accountability Your tax reference number(s) and your credentials remain your identity and will be safely stored. Representation does not delegate accountability and accountability Whatever your representative is authorized to do, it is on your behalf.
Respect by all SARS officials Courteous behavior all the times Respect is mutual Considered honest unless proven otherwise Delightful service experience by all SARS officials	Respect for the legislative work done by all SARS officials Accept an enquiry / transaction outcome to have been done faithfully Will be factual in all transactions Accept that voluntary compliance is taxpayer’s responsibility Avoid tax evasion and illegal tax avoidance.

You have a RIGHT to:

You have an OBLIGATION to:

Clarity and certainty (to be informed) of obligations to SARS

Be empowered & enabled as a taxpayer & trader proactively
Receive customized support
Have access to leverage products (digital & manual)
Participate in SARS surveys

Timeously engage, register and comply with legal obligations

Find out and honour due dates
Register for relevant tax and subscribe others as you meet minimum requirements
Withhold any trust tax money and pay it over to SARS on time

Excellent service irrespective of the method of engagement with SARS

Experience high quality service
SARS to exceed taxpayer’s expectations
Consistent service wherever one engages SARS
Service recovery on raised issue

Cooperate in full, and provide accurate and truthful information through efficient and timeous engagement via appropriate channels

No understatement or over declaration
Engagement is through efficient and effective means or channel

Be heard, complain and lodge disputes that are resolved timeously

When not satisfied, engage the immediate supervisor / manager there
Escalate through SARS complaints processes
Request for reasons if one does not understand an outcome
Lodge an objection within prescribed timelines
Escalate to Office of Tax Ombud if exhausted SARS processes in disagreement with SARS on administrative matters

Provide all supporting documentation and information within the required timeframes

Acquaint with SARS issued letters on requested information
Safely store used data and or information used for tax purposes for minimum of five years
Observe timelines
Update SARS with current contact and banking information

Be treated without fear, favour, or prejudice by SARS in a confidential manner, within the relevant legislative framework

All to be equal before the law
No intimidation or harassment
No unfair treatment
No unlawful disclosure of taxpayer declared information
Be treated professionally by SARS

Act honestly and have respect for the tax system

Honour your tax obligations
Be loyal to the country & tax system
Assist in deterring non-compliance by reporting tax fraud and non-compliance with tax legislation
Refuse to collude or concealing criminality
Report any fraud or criminality you are aware of
Apply your fiscal citizenry responsibility all the time

Be represented by a professional

Ethically qualified certified and or accredited practitioner / agent can be authorized to handle your matters with SARS
All transactions done in the account by representative will be regarded as done by the taxpayer / trader
Representative will participate in stakeholders’ forum on taxpayer’s behalf to improve tax administration.

Accept personal responsibility for all SARS affairs and not abdicate accountability

Your tax reference number(s) and your credentials remain your identity and will be safely stored.
Representation does not delegate accountability and accountability
Whatever your representative is authorized to do, it is on your behalf.

Respect by all SARS officials

Courteous behavior all the times
Respect is mutual
Considered honest unless proven otherwise
Delightful service experience by all SARS officials

Respect for the legislative work done by all SARS officials

Accept an enquiry / transaction outcome to have been done faithfully
Will be factual in all transactions
Accept that voluntary compliance is taxpayer’s responsibility
Avoid tax evasion and illegal tax avoidance.

Our scope and service timeframes

The SARS Service Charter covers the following areas:

Engagement with SARS
Registration
Returns
Customs Declaration
Verification
Audit
Refunds
Payments
Debt
Disputes
Tax Clearance Status
Voluntary Disclosure programme
Service Failures
Complaints to the Tax Ombud

For the detail on the service timeframes, see the link to the detailed Service Charter above.

How do I complain to SARS?

If you are unhappy with SARS’s service after following the normal processes, you may complain:

Through SARS eFiling or
By calling the SARS Contact Centre on 0800 00 7277 or
By calling the SARS Complaints Office at 0860 12 12 16 or
At a SARS Branch by making an appointment

For more information see the SARS Complaints Process.

How do I complain to the Tax Ombud?

If you have exhausted all complaint processes in SARS or have compelling circumstances, you may lodge a complaint with the office of the Tax Ombud:

Call the toll-free call centre on 0800 662 837 or
Call +27 12 431 9105 or
Email [email protected].

For information, see the Tax Ombud complaint process.