The Office of the Tax Ombud (OTO) is an impartial and independent avenue established in October 2013 in terms of the Tax Administration Act to resolve taxpayers' complaints against the South African Revenue Service (SARS). It is committed to strengthening taxpayers’ trust and confidence in the tax administration by striving to maintain balance between SARS's powers and duties, on the one had, and the taxpayer's rights and obligations on the other. The Tax Ombud (former Judge President of the Gauteng North and South High Courts, Judge Bernard Ngoepe) is mandated to review and address any complaint by a taxpayer regarding a service matter or a procedural or administrative matter arising from the application of the provisions of a Tax Act by SARS; and review, at the request of the Minister or at the initiative of the Tax Ombud with the approval of the Minister, any systemic and emerging issues related to a service matter or the application of the provisions of this Act or procedural or administrative provisions of a Tax Act. The Office is based on best international practice and was modelled on the Tax Ombud systems of Canada, the United States of America and United Kingdom. It works specifically with taxpayers who have been unable to resolve a service, procedural or administrative complaint through the normal complaints management channels of SARS.