South African Revenue Service 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.
