{"id":"AIBD-0855","title":"South Africa's Tax Ombud finds that the SARS risk engine was relatively effective in preventing refund losses, as audits cut credits 17.38%","summary":"South Africa's Tax Ombud found that audits of refund claims that SARS identified in its 2017 financial year cut the credits claimed by 17.38%. It judged that the risk engine was relatively effective.","date_observed":"2017-08-28","date_basis":"source publication","date_precision":"day","benefit_status":"reported","source_collection":null,"source_entry":null,"account":"The Office of the Tax Ombud reviews complaints about the South African Revenue Service (SARS). In 2017, with the Deputy Minister of Finance's approval, it investigated delays in refund payments. The Ombud analyzed SARS data for the 2017 financial year on refund credits that SARS identified for audit or verification. Audits and verifications cut those credits by 34,776,054,832 rand, or 17.38%. Of those cases, 504,468 ended in SARS's favor, 964,910 ended with no change and 31,818 ended in the taxpayer's favor. In a report dated 28 August 2017, Tax Ombud Judge B M Ngoepe concluded that SARS's risk engine seemed relatively effective in preventing losses. SARS told the Ombud that it identifies risks systematically, for example by comparing third-party data, and resolves them by manual review. The report does not describe how the engine scores claims or whether it learns from data. The Ombud also concluded that delayed refunds had become a systemic issue.","category":"aggregate result","unexpected":false,"purpose":"The South African Revenue Service built its risk engine to identify refund claims for audit or verification before refunds are paid.","system":"SARS refund risk engine","model_version":null,"developer":"South African Revenue Service (the report names no other developer)","deployer":"South African Revenue Service (SARS)","location":"South Africa (national)","domain":"Tax administration","segment":null,"benefit_type":"Improved Task Accuracy","work_activities":["4.A.2.a.4","4.A.2.a.3"],"taxonomy_note":null,"registry_ids":{},"ratings":[{"group":"organizational","depth":2,"reason":"Audits of the claims that SARS identified cut refund credits by 34,776,054,832 rand, or 17.38%, in the 2017 financial year."}],"ai_role":{"status":"unassessed","statement":"The Ombud counted the outcomes of audits on claims that SARS identified and compared no selection made without the engine. The report does not describe how the engine scores claims or show that it learns from data, and the reviews themselves are manual."},"evidence":[{"kind":"audit report","citation":"Office of the Tax Ombud (South Africa), Judge B M Ngoepe. Tax Ombud's Report on the investigation in terms of Section 16(1)(b) of the Tax Administration Act 28 of 2011 into alleged delayed payment of refunds as a systemic and emerging issue. Dated 28 August 2017, Section V, paras 2.4.1 and 2.4.2.","title":"Tax Ombud's Report on the investigation in terms of Section 16(1)(b) of the Tax Administration Act 28 of 2011 into alleged delayed payment of refunds as a systemic and emerging issue","url":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf","date":"2017-08-28","written_by":"independent","quote":"This shows that a significant number of refunds claimed were correctly identified for audit/verification. It would therefore seem that SARS's risk engine is relatively effective in preventing losses through refund claims."}],"replication":{"produced_by":["SARS identified refund claims for audit or verification systematically, for example by comparing third-party data.","SARS staff then resolved the identified risks by manual review."],"must_hold":["SARS must have enough audit capacity to finish reviews without holding back valid refunds.","Refunds must be released promptly once a verification is done, and the Ombud found that SARS often failed to do so."],"echoes":[]},"paired_incident":null,"headline":"Tax Ombud finds that SARS's *risk engine* curbs refund losses","metric":"cut those credits by 34,776,054,832 rand, or 17.38%","comparator":{"against":"The credits claimed on the original returns before audit or verification","before":"-200,128,001,510","after":"-165,351,946,677","basis":"measured","quote":"This reflects a rather significant percentage and the amount that would have been paid out had the refunds not been subjected to auditing/verification.","url":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf"},"later":null,"value":{"amount":"34,776,054,832 rand","what":"Cut in the refund credits claimed on returns that SARS identified for audit or verification in the 2017 financial year, which the Ombud calls the amount that would have been paid out without those checks","who":"SARS, for the South African fiscus","estimate":false,"quote":"Values Rand Value % Reduction Original Return -200,128,001,510 Adjustment/Reduction 34,776,054,832 -17.38%","url":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf"},"developer_country":"South Africa","deployer_country":"South Africa","unrated_because":null,"brief_notes":null,"brief":null,"revisions":[{"date":"2026-10-31","change":"Added the record from the finding of the Office of the Tax Ombud.","source":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf","editor":"AIBD"}],"confidence":"found","shade":"high","claim_status":"Found by an auditor","claim_basis":"Sources: one independent audit report. The cited evidence includes no independent study or report.","case_jurisdictions":["South Africa"],"profile":{"case_id":"AIBD-0855","catalog_version":"1.0.0","source_fingerprint":"43ad27cbe2af608a510ac595acd0e360fde13dd594cde531f9895fe17262ec3c","collection_refs":[{"collection_id":"aibd","version":"2026-10-31"},{"collection_id":"querist","version":"2026-10-25"}],"source_ids":["AIBD-0855-source-0001"],"families":{"strategic assessments":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"Editorial assignment.","review_state":"not_assessed","coverage":"partial","record_ids":[]},"evaluations":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"Editorial assignment.","review_state":"not_assessed","coverage":"partial","record_ids":[]},"monetary observations":{"state":"value_present","value":{"kind":"text","text":"An existing source-stated monetary observation is present in the original value object."},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["value"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial","record_ids":["AIBD-0855-legacy-value"]},"institutional decisions":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"Editorial assignment.","review_state":"not_assessed","coverage":"partial","record_ids":[]}},"fields":{"actors[]":{"state":"value_present","value":{"kind":"record_fields","fields":{"developer":"South African Revenue Service (the report names no other developer)","deployer":"South African Revenue Service (SARS)"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["developer","deployer"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"actors[].ownership_control":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"ai_contribution":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"ai_relationship":{"state":"value_present","value":{"kind":"record_fields","fields":{"category":"aggregate result","ai_role":{"status":"unassessed","statement":"The Ombud counted the outcomes of audits on claims that SARS identified and compared no selection made without the engine. The report does not describe how the engine scores claims or show that it learns from data, and the reviews themselves are manual."}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ai_role","category"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"assessments[].alternatives":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"assessments[].assessor_date":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"assessments[].depth":{"state":"value_present","value":{"kind":"record_fields","fields":{"ratings":[{"group":"organizational","depth":2,"reason":"Audits of the claims that SARS identified cut refund credits by 34,776,054,832 rand, or 17.38%, in the 2017 financial year."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ratings"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"assessments[].display_confidence":{"state":"value_present","value":{"kind":"structured","data":{"confidence":"high","evidence_word":"found","claim_status":"Found by an auditor","basis":"Sources: one independent audit report. The cited evidence includes no independent study or report.","interpretation":"Existing display rule preserved; the richer outcome-specific confidence question still needs review."}},"provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"assessments[].rationale":{"state":"value_present","value":{"kind":"record_fields","fields":{"ratings":[{"group":"organizational","depth":2,"reason":"Audits of the claims that SARS identified cut refund credits by 34,776,054,832 rand, or 17.38%, in the 2017 financial year."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ratings"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"assessments[].rubric_version":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"assessments[].status_basis":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"assessments[].target":{"state":"value_present","value":{"kind":"record_fields","fields":{"ratings":[{"group":"organizational","depth":2,"reason":"Audits of the claims that SARS identified cut refund credits by 34,776,054,832 rand, or 17.38%, in the 2017 financial year."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ratings"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"availability":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"brief":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"case_kind":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"case_links[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"claims[].evidence_links":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"claims[].evidence_strength":{"state":"value_present","value":{"kind":"structured","data":{"answer":"Found by an auditor. Sources: one independent audit report. The cited evidence includes no independent study or report.","evidence_word":"found","claim_status":"Found by an auditor"}},"provenance":{"kind":"source_review","basis":"Editorial assignment.","record_fields":["evidence"],"source_refs":["AIBD-0855-source-0001"],"reviewed_on":"2026-10-29"},"review_state":"reviewed","coverage":"complete","display":{"answer":"Found by an auditor. Sources: one independent audit report. The cited evidence includes no independent study or report.","inferred":false}},"claims[].missingness":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"claims[].proposition":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"cross_border_flows[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"decisions[].action_outcome":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"institutional decisions"},"decisions[].grounds":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"institutional decisions"},"decisions[].institution_task":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"institutional decisions"},"decisions[].success_criterion":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"institutional decisions"},"deployment_stage":{"state":"value_present","value":{"kind":"structured","data":{"classification":"routine use","answer":"The system was in routine use. SARS used the engine to select refund claims for audit or verification throughout the 2017 financial year.","scope":"The period and activity described in the case."}},"provenance":{"kind":"source_review","basis":"Editorial assignment.","record_fields":["account","evidence"],"source_refs":["AIBD-0855-source-0001"],"reviewed_on":"2026-10-29"},"review_state":"reviewed","coverage":"complete","display":{"answer":"The system was in routine use. SARS used the engine to select refund claims for audit or verification throughout the 2017 financial year.","inferred":false}},"economics[].amount":{"state":"value_present","value":{"kind":"record_fields","fields":{"value":{"amount":"34,776,054,832 rand","what":"Cut in the refund credits claimed on returns that SARS identified for audit or verification in the 2017 financial year, which the Ombud calls the amount that would have been paid out without those checks","who":"SARS, for the South African fiscus","estimate":false,"quote":"Values Rand Value % Reduction Original Return -200,128,001,510 Adjustment/Reduction 34,776,054,832 -17.38%","url":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf"}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["value"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"economics[].costs[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"economics[].counterfactual":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"economics[].currency_price_basis":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"economics[].gross_net":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"economics[].measure_type":{"state":"value_present","value":{"kind":"record_fields","fields":{"value":{"amount":"34,776,054,832 rand","what":"Cut in the refund credits claimed on returns that SARS identified for audit or verification in the 2017 financial year, which the Ombud calls the amount that would have been paid out without those checks","who":"SARS, for the South African fiscus","estimate":false,"quote":"Values Rand Value % Reduction Original Return -200,128,001,510 Adjustment/Reduction 34,776,054,832 -17.38%","url":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf"}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["value"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"economics[].period_unit":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"economics[].realization":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"economics[].recipient_payer":{"state":"value_present","value":{"kind":"record_fields","fields":{"value":{"amount":"34,776,054,832 rand","what":"Cut in the refund credits claimed on returns that SARS identified for audit or verification in the 2017 financial year, which the Ombud calls the amount that would have been paid out without those checks","who":"SARS, for the South African fiscus","estimate":false,"quote":"Values Rand Value % Reduction Original Return -200,128,001,510 Adjustment/Reduction 34,776,054,832 -17.38%","url":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf"}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["value"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"economics[].return_payback":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"economics[].valuation_method":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"evaluations[].ai_uplift":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].comparator":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].design":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].effect":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].exposure":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].id":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].measurement_method":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].metric":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].reproduction_materials":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].setting_sample":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"evaluations[].uncertainty_limitations":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"evaluations"},"external_references[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"follow_up[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"human_oversight":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"id":{"state":"value_present","value":{"kind":"record_fields","fields":{"id":"AIBD-0855"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["id"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"infrastructure_dependencies[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].beneficiaries":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].beneficiary_count":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].benefit_type":{"state":"value_present","value":{"kind":"record_fields","fields":{"benefit_type":"Improved Task Accuracy"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["benefit_type"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"outcomes[].claim":{"state":"value_present","value":{"kind":"record_fields","fields":{"account":"The Office of the Tax Ombud reviews complaints about the South African Revenue Service (SARS). In 2017, with the Deputy Minister of Finance's approval, it investigated delays in refund payments. The Ombud analyzed SARS data for the 2017 financial year on refund credits that SARS identified for audit or verification. Audits and verifications cut those credits by 34,776,054,832 rand, or 17.38%. Of those cases, 504,468 ended in SARS's favor, 964,910 ended with no change and 31,818 ended in the taxpayer's favor. In a report dated 28 August 2017, Tax Ombud Judge B M Ngoepe concluded that SARS's risk engine seemed relatively effective in preventing losses. SARS told the Ombud that it identifies risks systematically, for example by comparing third-party data, and resolves them by manual review. The report does not describe how the engine scores claims or whether it learns from data. The Ombud also concluded that delayed refunds had become a systemic issue.","benefit_type":"Improved Task Accuracy"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["account","benefit_type"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"outcomes[].distribution":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].duration":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].id":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].stakeholder_group":{"state":"value_present","value":{"kind":"record_fields","fields":{"ratings":[{"group":"organizational","depth":2,"reason":"Audits of the claims that SARS identified cut refund credits by 34,776,054,832 rand, or 17.38%, in the 2017 financial year."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["ratings"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"outcomes[].status":{"state":"value_present","value":{"kind":"record_fields","fields":{"benefit_status":"reported"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["benefit_status"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"outcomes[].tradeoffs":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"outcomes[].unexpected":{"state":"value_present","value":{"kind":"record_fields","fields":{"unexpected":false,"purpose":"The South African Revenue Service built its risk engine to identify refund claims for audit or verification before refunds are paid."}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["unexpected","purpose"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"places[]":{"state":"value_present","value":{"kind":"record_fields","fields":{"location":"South Africa (national)","developer_country":"South Africa","deployer_country":"South Africa"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["location","developer_country","deployer_country"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"purpose":{"state":"value_present","value":{"kind":"record_fields","fields":{"purpose":"The South African Revenue Service built its risk engine to identify refund claims for audit or verification before refunds are paid."}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["purpose"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"record_dates":{"state":"value_present","value":{"kind":"record_fields","fields":{"date_observed":"2017-08-28","date_basis":"source publication","date_precision":"day","revisions":[{"date":"2026-10-31","change":"Added the record from the finding of the Office of the Tax Ombud.","source":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf","editor":"AIBD"}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["date_observed","date_basis","date_precision","revisions"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"replication.attempts[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"replication.conditions":{"state":"value_present","value":{"kind":"record_fields","fields":{"replication":{"produced_by":["SARS identified refund claims for audit or verification systematically, for example by comparing third-party data.","SARS staff then resolved the identified risks by manual review."],"must_hold":["SARS must have enough audit capacity to finish reviews without holding back valid refunds.","Refunds must be released promptly once a verification is done, and the Ombud found that SARS often failed to do so."],"echoes":[]}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["replication"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"revision_history[]":{"state":"value_present","value":{"kind":"record_fields","fields":{"revisions":[{"date":"2026-10-31","change":"Added the record from the finding of the Office of the Tax Ombud.","source":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf","editor":"AIBD"}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["revisions"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"sector":{"state":"value_present","value":{"kind":"record_fields","fields":{"domain":"Tax administration"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["domain"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"sources[].access_version":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"sources[].citation_locator":{"state":"value_present","value":{"kind":"record_fields","fields":{"evidence":[{"kind":"audit report","citation":"Office of the Tax Ombud (South Africa), Judge B M Ngoepe. Tax Ombud's Report on the investigation in terms of Section 16(1)(b) of the Tax Administration Act 28 of 2011 into alleged delayed payment of refunds as a systemic and emerging issue. Dated 28 August 2017, Section V, paras 2.4.1 and 2.4.2.","title":"Tax Ombud's Report on the investigation in terms of Section 16(1)(b) of the Tax Administration Act 28 of 2011 into alleged delayed payment of refunds as a systemic and emerging issue","url":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf","date":"2017-08-28","written_by":"independent","quote":"This shows that a significant number of refunds claimed were correctly identified for audit/verification. It would therefore seem that SARS's risk engine is relatively effective in preventing losses through refund claims."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["evidence"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"sources[].id":{"state":"value_present","value":{"kind":"identifiers","identifiers":["AIBD-0855-source-0001"],"role":"Existing evidence items, in their original order"},"provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"review_state":"record_mapped","coverage":"complete"},"sources[].language":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"sources[].relationship":{"state":"value_present","value":{"kind":"record_fields","fields":{"evidence":[{"kind":"audit report","citation":"Office of the Tax Ombud (South Africa), Judge B M Ngoepe. Tax Ombud's Report on the investigation in terms of Section 16(1)(b) of the Tax Administration Act 28 of 2011 into alleged delayed payment of refunds as a systemic and emerging issue. Dated 28 August 2017, Section V, paras 2.4.1 and 2.4.2.","title":"Tax Ombud's Report on the investigation in terms of Section 16(1)(b) of the Tax Administration Act 28 of 2011 into alleged delayed payment of refunds as a systemic and emerging issue","url":"https://www.taxombud.gov.za/wp-content/uploads/2022/03/OTO-FINAL-REPORT-SARS-COMPLAINTS.pdf","date":"2017-08-28","written_by":"independent","quote":"This shows that a significant number of refunds claimed were correctly identified for audit/verification. It would therefore seem that SARS's risk engine is relatively effective in preventing losses through refund claims."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["evidence"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"sources[].upstream_sources":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"strategic_assessments[]":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"strategic assessments"},"summary":{"state":"value_present","value":{"kind":"record_fields","fields":{"summary":"South Africa's Tax Ombud found that audits of refund claims that SARS identified in its 2017 financial year cut the credits claimed by 17.38%. It judged that the risk engine was relatively effective.","account":"The Office of the Tax Ombud reviews complaints about the South African Revenue Service (SARS). In 2017, with the Deputy Minister of Finance's approval, it investigated delays in refund payments. The Ombud analyzed SARS data for the 2017 financial year on refund credits that SARS identified for audit or verification. Audits and verifications cut those credits by 34,776,054,832 rand, or 17.38%. Of those cases, 504,468 ended in SARS's favor, 964,910 ended with no change and 31,818 ended in the taxpayer's favor. In a report dated 28 August 2017, Tax Ombud Judge B M Ngoepe concluded that SARS's risk engine seemed relatively effective in preventing losses. SARS told the Ombud that it identifies risks systematically, for example by comparing third-party data, and resolves them by manual review. The report does not describe how the engine scores claims or whether it learns from data. The Ombud also concluded that delayed refunds had become a systemic issue."}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["summary","account"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"systems[].autonomy_permissions":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].component_role":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].deployment_configuration":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].inputs_outputs":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].model_name":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].model_version":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].product_name":{"state":"value_present","value":{"kind":"record_fields","fields":{"system":"SARS refund risk engine"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["system"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"systems[].provider":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"taxonomy_crosswalks[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"title":{"state":"value_present","value":{"kind":"record_fields","fields":{"title":"South Africa's Tax Ombud finds that the SARS risk engine was relatively effective in preventing refund losses, as audits cut credits 17.38%","headline":"Tax Ombud finds that SARS's *risk engine* curbs refund losses"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["title","headline"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"version":{"state":"value_present","value":{"kind":"identifiers","identifiers":["e54e9a8d199ca8fbaf4ec2924e4a1916ec226c57598af0492f17b46bba3262ea"],"role":"SHA-256 of the complete public record and its assessments"},"provenance":{"kind":"curatorial","basis":"SHA-256 of the public record, its assessments, and its displayed answers and notes, excluding its own identifier and the derived coverage summary.","record_fields":[],"source_refs":[]},"review_state":"record_mapped","coverage":"complete"},"workflow":{"state":"value_present","value":{"kind":"record_fields","fields":{"account":"The Office of the Tax Ombud reviews complaints about the South African Revenue Service (SARS). In 2017, with the Deputy Minister of Finance's approval, it investigated delays in refund payments. The Ombud analyzed SARS data for the 2017 financial year on refund credits that SARS identified for audit or verification. Audits and verifications cut those credits by 34,776,054,832 rand, or 17.38%. Of those cases, 504,468 ended in SARS's favor, 964,910 ended with no change and 31,818 ended in the taxpayer's favor. In a report dated 28 August 2017, Tax Ombud Judge B M Ngoepe concluded that SARS's risk engine seemed relatively effective in preventing losses. SARS told the Ombud that it identifies risks systematically, for example by comparing third-party data, and resolves them by manual review. The report does not describe how the engine scores claims or whether it learns from data. The Ombud also concluded that delayed refunds had become a systemic issue.","replication":{"produced_by":["SARS identified refund claims for audit or verification systematically, for example by comparing third-party data.","SARS staff then resolved the identified risks by manual review."],"must_hold":["SARS must have enough audit capacity to finish reviews without holding back valid refunds.","Refunds must be released promptly once a verification is done, and the Ombud found that SARS often failed to do so."],"echoes":[]}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["account","replication"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"}},"summary":{"total":91,"addressed":91,"known":31,"reviewed":2,"reviewed_complete":2,"reviewed_partial":0,"record_mapped":29,"review_not_assessed":60,"not_assessed":0,"complete":false,"by_state":{"value_present":31,"not_reported":0,"unresolved":60,"not_assessed":0,"not_applicable":0,"withheld":0,"source_unavailable":0}}},"presentation_version":"a07f3f4403044b53e34c75f0932d96bbd666c448ccbc982a115bbb5109ffd32b"}