Service Charter

The service we want to offer you

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

  • View the monthly Service Charter here.
  • View the annual Service Charter here.

Why reviewed and what has changed?

SARS reviews its Service Charter to keep service commitments measurable and relevant to taxpayers’ needs. The review focuses on committed service-level metrics and is informed by data and lessons from monitoring service performance. In support of SARS Strategic Objective 5, “Increase the use of data to improve integrity, derive insight, and improve outcomes”, SARS has assessed areas where performance has consistently exceeded expectations, as well as areas where service levels have been difficult to meet.

The reviewed Service Charter is effective from 1 April 2026.

Central to this revision is the ethos of SARS at Your Service. As SARS works toward the long-term goal that “the best service is no service, tax just happens”, the organisation remains focused on getting the basics right through high-quality service, professionalism, ethical conduct, technical excellence, strong stakeholder relationships, continuous improvement, and data-driven decision-making. In line with the goal to improve efficiency and effectiveness, selected service metrics have been reviewed across the categories of engagements, registrations, refunds, payments, Complaints Management Office (CMO), and the Office of the Tax Ombud (OTO). Taxpayers’ rights and obligations have also been reviewed as part of SARS’s commitment to creating a safe, fair, and service-oriented environment for all.

Our scope and service timeframes

The SARS Service Charter covers the following areas:

  • Engagement with SARS
  • Registration
  • Deregistration
  • 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 0800 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.

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