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7. CONCLUSION The modernisation of SARS is not a finite project or programme. At least for the next 5-10 years modernising SARS is a way of being. The speed at which new technologies emerge is unprecedented. At this stage therefore, we have to remain open to the choice of technologies as the modernisation journey progresses. For example, just more than 5 years ago large language models (LLM’s) like generative pre-trained transformers (GPT) did not exist and could not have formed part of our suite of modernisation technologies. The development of GPT’s has now popularised the deployment of agentic AI and conversational AI. Similarly, over the next 5-10 years, there is likely to be GPT winners and losers, and exponential advancement and the emergence of specialised agent models in various disciplines. In addition, the emergence of artificial generative intelligence (AGI) will fundamentally increase the level of autonomy with which AI Agents may function. For SARS, this will have significant implications for how tax administration takes place and in particular the automation of tasks and the role of people.
2. How do we take our employees along with us on this journey, 3. How do we ensure that we remain true to our mandate to collect only the taxes and duties that are due, whilst advancing our strategic intent of voluntary compliance and dealing responsibly with all forms of non- compliance as well as tax and financial crime facilitating legitimate trade, and, 4. How do we ensure guardrails are in place to ensure the above. Modernisation presents a unique opportunity to transform the tax landscape and optimise revenue collection and change the engagement with taxpayers radically. By embedding tax, customs, and excise into natural systems, we can significantly improve voluntary compliance. SARS, whilst, appropriately prepared for this journey, will retain an open mind, a high learning orientation, and a heightened sensitivity to remain responsible and ethical. We remain committed to our strategic intent of voluntary compliance and our aspiration to “make tax just happen”. Finally, we stay true to the conviction that the deployment of technology must create benefit for all stakeholders in a fair and equitable manner.
In this regard, we must remain curious, but also professionally sceptical. The abiding questions include:
1. How do we ensure that AI remains responsible, ethical and safe? We are literally building the “modernisation road” as we walk it,
Edward Chr Kieswetter Commissioner
SARS Modernisation White Paper 2025/26 – 2029/30
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