126151 SARS Strategic Performance Plan Cover NEW

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TAX OMBUD ANNUAL PERFORMANCE PLAN 2020-2021

TERM

DESCRIPTION

Systemic investigation

An investigation initiated by the OTO or requested by the Finance Minister into the possible underlying root cause of a complaint that will affect multiple taxpayers or a class of taxpayers negatively.

Taxpayer

Any person or entity chargeable with any tax levied under any tax Act.

Terminated complaint

An accepted complaint that is finalised before completion of the review process.

MINISTER OF FINANCE TITO TITUS MBOWENI