When a taxpayer receives an enquiry from SARS, it should be reviewed in order to establish whether the query is fair and reasonable based upon the provisions dealt with earlier. If the taxpayer believes that the questions asked are unreasonable, this should be raised with SARS before commencing work on dealing with those questions. Where, however, a taxpayer believes that he/she has been unfairly treated by the Commissioner, and that a SARS' official has exceeded its powers, it would be entitled to lodge a complaint with the official dealing with his/her affairs, failing a resolution at that level with the branch manager of the office concerned. In the event that the matter is not satisfactorily resolved at that level, he/she would be entitled to lodge a formal complaint with the SARS Service Monitoring Office currently headed by Professor L. Olivier. The South African fiscal statutes should be amended, or that specific legislation to regulate paying damages to taxpayers where the Commissioner violates its rights, should be enacted.