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What is the Role of SARS in South Africa?

The South African Revenue Service (SARS) is the national revenue service of South Africa. The primary role of SARS is to enforce the tax laws of the country.

The main functions performed by SARS include:

-Collection and administration of personal income tax, company tax, value-added tax (VAT), excise duties, customs duties and other taxes;

-Collection and administration of import duties on behalf of provincial governments;

-Collection and administration of export duties on behalf of provincial governments;

-Collection and administration of mining royalties on behalf of provincial governments;

-Supervision the payment systems for government departments/agencies/parastatals;

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-Enforcement over compliance with labour legislation (e.g. payment in lieu packages);

-Enforcement over compliance with environmental legislation (e.g. water quality);

What is South African revenue (SARS)?

South African Revenue Services (SARS) is the South African tax authority. It was established in 1995 and is an autonomous institution that reports to the Minister of Finance.

The main functions of SARS are to administer and enforce the law relating to income taxes, capital gains tax, value-added tax, customs, and excise duties; to provide taxpayers with information and advice on their obligations under the law; to collect revenue because of government from taxpayers; to manage debtors who have not paid their taxes or customs duties, and to ensure compliance with exchange control regulations.

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