Fairness and Compliance Take Centre Stage in Latest OTO Fair Play Magazine

This article will count 0.25 units (15 minutes) of unverifiable CPD. Remember to log these units under your membership profile.

The Office of the Tax Ombud (OTO) has just released Issue 36 of its Fair Play magazine, spotlighting the ever-relevant theme of fairness in the South African tax system. This edition is particularly significant for CIBA members, as our very own Faith Ngwenya, Head of Education at CIBA, authored one of the feature articles titled “Perceived tax fairness and compliance”.

In her article, Faith explains that people are more likely to pay their taxes when they believe the tax system is fair. She highlights that trust in government, good service delivery, and fair treatment by SARS all play a big role in encouraging compliance. She points out that when taxpayers see corruption or feel that others are getting unfair advantages, they may become frustrated and look for ways to avoid paying taxes. She also discusses how tax protests and activism have grown in response to poor governance.

Her message is clear: improving fairness, transparency, and trust in the system is essential if we want more people to comply with tax laws in South Africa.

Other topics this issue include:

• The recent 0.5% VAT rate increase and the call for better tax literacy,

• Ongoing concerns about eFiling profile hijacking, based on a recent survey,

• Systemic delays in VAT and income tax refunds, and the legal implications of SARS’s bank verification practices.

The OTO also marked International Women’s Month by celebrating women leaders in tax, including Faith Ngwenya, who continues to raise the voice of professional accountants in national tax conversations.

CIBA encourages all members to read Fair Play to stay informed about taxpayer rights, compliance challenges, and ongoing tax reform efforts.