FNB not complying with Tax Administration Act

FNB has been holding my SARS Refund since 4 July 2024) although S190(5A) of Tax Administration Act says they can do this “for a period not exceeding two business days unless”.

The exemption being that SARS issues a directive or notice otherwise.

On efiling the amount reflects as due to me (ITR12) and already paid (Statement of Account & Credit Transaction per FNB).

I called FNB and went to the branch to do fingerprints and i also contacted them via chat on the app and i was referred to this email: sars*****@rmb.co.za.

I’ve mailed sars*****@rmb.co.za and asked for the S190(5A)(a) Directive or the S190(5A)(b) Notice - allowing them to reserve the funds longer than 2 days - to be shared with me and they’re not attending their emails, I was not given a phone line so I can’t call either.

Why do we always have to go to the ombudsman to get assistance