Retired Judge Bernard Ngoepe’s Tax Ombud term ends, but he leaves a lasting legacy

Retired Judge Bernard Ngoepe. Picture: File

Retired Judge Bernard Ngoepe. Picture: File

Published Oct 11, 2022

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Pretoria - Retired Judge Bernard Ngoepe’s term of office as the country’s first Tax Ombud ended last month, after it had been renewed twice.

Finance Minister Enoch Godongwana has appointed Professor Thabo Legwaila as acting Tax Ombud for three months, ending on January 5, 2023. Legwaila is the CEO at the Office of the Tax Ombud and will continue with these responsibilities.

Judge Ngoepe was appointed nine years ago after his retirement as a judge after 18 years; nearly 14 of them as Judge President of the Gauteng High Court.

He had served in various other capacities, including as a member of the Amnesty Committee of the Truth and Reconciliation Commission, chair of the Magistrates Commission, a member of the Judicial Service Commission and President of the Court of Military Appeals of the SANDF.

Retired Judge Bernard Ngoepe with his personal assistant of 20 years, Illonka Etsebeth and his book Rich Pickings. Picture: File

He also served as vice-president of the AU’s African Court on Human and People's Rights.

The mandate of the Tax Ombud is to take up and investigate complaints by taxpayers against the SA Revenue Service (Sars).

The office started with only about four staff members and now has more than 40.

Complaints by taxpayers to the Office of the Tax Ombud, right from the beginning, kept on increasing yearly. At the behest of Judge Ngoepe, amendments were made to the Tax Administration Act, which defined the mandate of the Tax Ombud.

One of Judge Ngoepe’s principal objectives was for the office to be structurally independent of Sars and to be established as an independent office, without the Sars commissioner being its accounting officer.

Judge Ngoepe said this continues to be necessary given that the office plays an oversight role over Sars when it comes to the treatment of taxpayers.

“It is an objective which must be achieved if there is to be any good governance. Taxpayers deserve no less. It is hoped that the next Tax Ombud will not compromise on this. Doing so would be a serious betrayal of taxpayers,” Judge Ngoepe said.

He added that it was encouraging that the parliamentary committee on finance has promised to pursue the matter and expedite the necessary legislation to achieve such independence.

Judge Ngoepe believes that an ombud in any institution or industry, private or public, plays a crucial role in resolving internal disputes.

“It is an expeditious process which avoids litigation – a very expensive exercise,” he pointed out.

The services and experience of Judge Ngoepe will meanwhile not be lost as he will continue to serve citizens in other capacities, including as the chairperson of the Final Appeals Committee of the Advertising Regulatory Board, as well as independent head of the Investigative Unit of Cricket SA.

Judge Ngoepe launched his book, Rich Pickings out of the Past earlier this year. He told the Pretoria News that the message to be conveyed by the book is that there is a need to address our challenges, such as poverty, crime, corruption, unemployment, moral regeneration, and to save our hard-earned democracy.

He has donated all his royalties from the book to Diabetes South Africa.

Pretoria News