South African Revenue Service (SARS)

The South African Revenue Service (SARS) is the tax-collecting agency of the South African government. It was established by legislation to collect revenue and ensure compliance with tax law. The service SARS offers is an administratively autonomous organ of the state according to South African Revenue Service Act 34 of 1997 meaning it is outside the public service, but within the public administration, thus ensuring that even though the country’s tax regime is set by the National Treasury, it is still managed by SARS. SARS’ main functions are 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