The office of the Tax Ombud has been entrusted with conducting two reviews on SARS. The first on Pay-As-You-Earn and the other is adherence to time-frames prescribed by the rules for the resolution of disputes. Yet, the Office of Tax Ombud is not fully independent of SARS, relying on the tax agency for supporting governance, fiduciary and administrative functions. Judge Bernard Ngoepe, Tax Ombud joins CNBC Africa for more.