n Tax Breaks Newsletter - Tax Ombud : lots of bark, but will it bite? : dispute resolution

Volume 2013, Issue 330
  • ISSN :



The recently promulgated Tax Administration Act, No. 2011 (TAA), introduces the Office of the Tax Ombud (the Tax Ombud). According to Section 14 read with Section 259 of the TAA, the Minister of Finance must appoint a person as Tax Ombud within one year after the commencement date of the TAA, which was on 1 October 2012. The Minister further announced in his 2012 Budget Speech on 22 February 2012 that the Tax Ombud will be appointed during the course of this year (2013).

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