The appointment of Ms.
Yanga Mputa as South Africa's first female Tax Ombud on July 1, 2023, signifies a historic transformation in the nation's tax landscape.
As an Admitted Attorney of the High Court of South Africa, her appointment symbolises a significant leap forward for the representation and involvement of women in taxation, affecting both professionals in the field and taxpayers at large.
Mputa's rich tax law and policy background is underpinned by her extensive experience at the
South African Revenue Service (SARS) and her pivotal role at the National Treasury as Chief Director of Legal Tax Design since 2014. Her responsibilities at the National Treasury were vast, covering the design and drafting of tax legislation and the negotiation of tax treaties.
Mputa's global influence is evidenced by her role as the South African representative on the
OECD/G20 Steering Group of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) since January 2017. Her academic experience is equally impressive, with a BProc and LLB from the University of Transkei, an LLM from the University of the Witwatersrand, an MCom in International Tax from North-West University, and a Postgraduate Diploma in Tax Law from the University of KwaZulu-Natal.
Speaking to ATAF, Mputa offered deep insights into her journey and the landscape of women in taxation. Reflecting on her early days, she said, "I was admitted as an attorney in 1999 after which I joined SARS head office." There, she made contacts with a professional network, which remains critical today.
"My inspiration to do tax came after completing my BProc degree from 1990 to 1994. I asked myself what I wanted to do next. There weren't many black people in the field of tax law at the time. After graduating in 1994, I pursued a postgraduate diploma in tax law, which marked the beginning of my journey as one of the few black graduates in this specialty," she recalled.
Over the years, she has garnered a range of national and international experience. She has overcome several challenges along the way: "The current challenges are largely centred around stereotypes. It's crucial to identify and target individuals for promotions based on their capabilities and merits," she added.
Mputa says that the process of identifying talent played a role in her progress: "I can't claim all the credit for my success. There have been many people along the way who have provided support. In 2003, the then director-general
Lesetja Kganyago said I want to see you lead in tax policy. I was so junior that I did not think I could. By 2013, I was instrumental in drafting the country's tax legislation, fulfilling that vision."
This mentoring is why she supports the
ATAF Women in Tax Network (AWITN) and other women in the professions.
Mputa is particularly passionate about making tax policies more inclusive and beneficial for women. She recalled a significant policy change where "sanitary towels should not be subject to VAT," a decision reflecting a gender-sensitive approach to taxation. She believes that such policies are steps toward recognizing and addressing the unique economic challenges faced by women.
For women pursuing careers in taxation, the Tax Ombud advises making a mark in a specific area. "First of all, women need to specialise…Your work must speak for itself. You must work harder, twice as hard as men," she advised, underscoring the need for perseverance and excellence in one's chosen field.
Her vision for the Office of the Tax Ombud is deeply rooted in her commitment to taxpayer rights and equity and the fulfillment of the pro bono work she first did as a young lawyer with Lawyers for Human Rights. "We are the avenue whereby the taxpayers can come and complain about SARS...we represent taxpayers for free," Mputa emphasized, highlighting her role in upholding fairness and justice in the tax system.
At her appointment,
South African Minister of Finance, Mr Enoch Godongwana, encouraged her to act in the public interest and to ensure that SARS treats all taxpayers fairly. "By providing a readily accessible avenue for recourse to both individuals and businesses, the Tax Ombud contributes greatly to maintaining public trust in the tax system, something we cannot take for granted. The Office of the Tax Ombud also promotes compliance while safeguarding the rights of taxpayers, aiding our goal as the government of an equitable and efficient tax administration," Minister Godongwana said.
"I have full faith in Ms Mputa's ability to take up this challenge and continue the good work the Tax Ombud has already achieved, even though she will be greatly missed at the National Treasury."
