dbo:abstract
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- The South African Revenue Service (SARS) is the revenue service of the South African government. It administers the country's tax system and customs service, and enforces compliance with related legislation. It is governed by the SARS Act 34 of 1997, which established it as "an organ of state within the public administration, but as an institution outside the public service." It thus has a significant degree of administrative autonomy, although it is under the policy control of the Minister of Finance. Effectively, SARS manages, administrates, and implements the tax regime as designed by the Minister and National Treasury. SARS was established in 1997 by a merger of the customs and inland revenue departments, at the recommendation of the Katz Commission, which had been instituted to review the South African tax system for the post-apartheid era. In subsequent years, under the leadership of Pravin Gordhan, SARS gained a reputation for effectiveness. However, between 2014 and 2018, the agency's tax collection and investigative capacities were severely undermined, or even "decimated," as a result of a restructuring which has been called a "premeditated offensive," allegedly calculated to enable the capture of SARS. Such allegations were investigated by the 2018 Nugent Commission. (en)
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- 12479 (xsd:nonNegativeInteger)
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- South African Revenue Service (en)
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- File:South African Revenue Service Logo.png (en)
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- Department of Customs and Excise (en)
- Department of Inland Revenue (en)
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- [T]here has been a massive failure of integrity and governance at SARS, and all else follows from that. What SARS was, and what it has become, is sufficient proof in itself that integrity and governance failed on a massive scale... [Moyane] arrived without integrity and then dismantled the elements of governance one by one. This was more than mere mismanagement. It was seizing control of SARS as if it was his to have... [T]he organisational structure of SARS, that provided oversight, was pulled apart. Dissent was stamped out by instilling distrust and fear. Accountability to other state authorities was defied. Capacity for investigating corruption was disabled. (en)
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- – Report of the Nugent Commission (en)
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rdfs:comment
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- The South African Revenue Service (SARS) is the revenue service of the South African government. It administers the country's tax system and customs service, and enforces compliance with related legislation. It is governed by the SARS Act 34 of 1997, which established it as "an organ of state within the public administration, but as an institution outside the public service." It thus has a significant degree of administrative autonomy, although it is under the policy control of the Minister of Finance. Effectively, SARS manages, administrates, and implements the tax regime as designed by the Minister and National Treasury. (en)
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- South African Revenue Service (en)
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- South African Revenue Service (en)
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