Trailblazer - Prof. Thabo Legwaila

A Visionary Leader

By Jessie Taylor

Professor Thabo Legwaila brings a wealth of expertise and leadership to his role as Chief Executive Officer of South Africa’s Office of the Tax Ombud. With over 18 years of experience in the tax sector, he has contributed to shaping tax policy, refining corporate tax strategies, and advocating for taxpayer rights. His appointment is pivotal as the Tax Ombud seeks greater structural independence from the South African Revenue Service (SARS) to enhance its ability to fairly and impartially address taxpayer grievances.

An Advocate For Fair Tax Administration

Established in 2013, the Office of the Tax Ombud was created to provide taxpayers with an independent channel for resolving disputes with SARS. Prior to its inception, South Africa lacked a mechanism solely dedicated to addressing unresolved taxpayer complaints against SARS, leaving individuals and businesses to rely on internal SARS complaint mechanisms. The establishment of the Tax Ombud marked a significant step in ensuring transparency and accountability within tax administration in South Africa.

The Tax Ombud operates with a distinct mandate to maintain a balance between the authority of SARS and the rights of taxpayers. This role aligns with the broader principles of administrative justice, similar to that of the Public Protector, but with a specialised focus on tax-related grievances. By resolving taxpayer complaints through mediation or conciliation and without court intervention, the Tax Ombud reduces both the administrative burden on the courts and the financial burden on taxpayers. In cases where a taxpayer’s complaint is eligible for review, the Tax Ombud addresses issues involving procedural, service, or administrative matters linked to SARS’ execution of tax laws.

Prof. Legwaila’s appointment as CEO of the Tax Ombud in April 2020 was a strategic move towards advancing the office’s mission.

Prof. Legwaila’s career began in academia, laying a strong foundation in tax law as a lecturer at the University of Stellenbosch, where he advanced to senior lecturer in Mercantile Law. His expertise soon caught the attention of Harvard University, which invited him to serve as a Research Fellow in the Harvard International Tax Program. This experience expanded his understanding of international tax frameworks, equipping him with insights he later brought to South Africa’s tax system.

After Harvard, Prof. Legwaila transitioned into tax consultancy, joining prestigious firms like KPMG and Ernst & Young. In 2006, he entered the public sector, taking on a vital role as Director for Business Tax within South Africa’s National Treasury. His move to Citibank in 2011 as Head of Tax for Africa was another pivotal step, allowing him to apply his tax law expertise within a corporate environment and gain experience in international tax management across the continent.

In 2014, he returned to academia, this time as a Professor of Tax Law at the University of Johannesburg, where he continued to shape the tax landscape, contributing to thought leadership through research and publications. In 2015, Prof. Legwaila joined the Davis Tax Committee (DTC), which advised the Minister of Finance on South Africa’s tax policy framework, demonstrating his ongoing influence in shaping the nation’s fiscal strategy.

A Pillar of Fairness

In October 2022, Prof. Legwaila was appointed as Acting Tax Ombud. The temporary designation, recently extended for another three months, has allowed him to seamlessly continue his work in leading the Tax Ombud.

He has expressed a deep commitment to achieving structural independence for the Tax Ombud from SARS, which he views as essential for enhancing the office’s effectiveness and public perception of its impartiality. His extensive background in both public and private tax sectors positions him as a capable advocate for this independence, as he understands the complexities of tax administration and taxpayer challenges.

Prof. Legwaila sees the Tax Ombud as a pillar of fairness within the tax system, advocating for an equitable tax administration that respects taxpayer rights while ensuring compliance. His approach is underscored by a commitment to protecting taxpayers’ rights, resolving disputes efficiently, and fostering a tax environment that encourages voluntary compliance.

Prof. Legwaila envisions a future where the Tax Ombud remains at the forefront of taxpayer advocacy, maintaining an independent and transparent stance to ensure fairness within the tax system. His strategic priorities include solidifying the office’s independence from SARS and building on the foundational work of Judge Ngoepe by expanding the office’s reach and refining its processes.

Under Prof. Legwaila’s leadership, the Tax Ombud is poised to continue evolving as a responsive and robust institution, committed to fostering a fair and just tax administration system. His expertise and dedication to tax justice will undoubtedly leave a lasting impact on South Africa’s fiscal landscape, encouraging compliance, bolstering taxpayer confidence, and enhancing the reputation of the country’s tax system.

Source: Wits | Tax Ombud | The Conversation | National Treasury