About South African Revenue Service (SARS)
The South African Revenue Service (SARS) is the revenue service (tax-collecting agency) of the South African government. It was established by legislation to collect revenue and ensure compliance with tax law. Its vision is to be an innovative revenue and customs agency that enhances economic growth and social development, and supports South Africa's integration into the global economy in a way that benefits all citizens.
In accordance with the South African Revenue Service Act 34 of 1997, the service is an administratively autonomous organ of the state: it is outside the public service, but within the public administration. So although South Africa's tax regime is set by the National Treasury, it is managed by SARS.
SARS aims to provide an enhanced, transparent and client-orientated service to ensure optimum and equitable collection of revenue.
Its main functions are to:
- collect and administer all national taxes, duties and levies;
- collect revenue that may be imposed under any other legislation, as agreed on between SARS and an organ of state or institution entitled to the revenue;
- provide protection against the illegal importation and exportation of goods;
- facilitate trade; and
- advise the Minister of Finance on all revenue matters.
SARS provides an online portal to individuals, tax practitioners and businesses via its SARS eFiling website.
Our outcomes are:
- Increased Customs and Excise compliance
- Increased tax compliance
- Increased ease and fairness of doing business with SARS
- Increased Cost effectiveness and Internal Efficiencies
- Increased public trust and credibility.
How we do it:
We are heedful of the role of taxation in nation-building and therefore deem the tax system as an asset that belongs to the nation. In doing our work, we are guided by the code of conduct and the principles of SARS values of accountability, fairness, honesty, integrity, respect, transparency and trust.
SARS encourages compliance with tax and customs law to ensure that everyone pays their fair share. We do so in a manner that does not unduly impede trade, economic growth and development by imposing excessive and unfair administrative burden on taxpayers, traders and businesses and to achieve compliance in the most efficient and cost effective manner.
Our approach to promoting compliance is based on three principles. We must make taxpayers aware of their obligations, make it easy to meet them and act against those who break the law.
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