SARS modernisation 3.0

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1. MESSAGE FROM THE COMMISSIONER

TABLE OF CONTENTS

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2. PURPOSE, OBJECTIVES AND SCOPE

06 06 06

2.1 PURPOSE

2.2 OBJECTIVES

2.3 HISTORICAL CONTEXT AND MODERNISATION SCOPE

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3. SARS STRATEGIC PLAYBOOK

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3.1 SARS LEGAL MANDATE 3.2 SARS HIGHER PURPOSE

3.3 SARS VISION

3.4 SARS THEORY OF COMPLIANCE 3.5 SARS COMPLIANCE MODEL

3.6 SARS STRATEGIC INTENT AND STRATEGIC OBJECTIVES 3.7 THE INVESTMENT IN, AND MANAGEMENT OF OUR PEOPLE

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4 . SARS SITUATIONAL ANALYSIS AND COMPLIANCE LANDSCAPE

12 13 15

4.1 INTERNAL FACTORS 4.2 EXTERNAL FACTORS

4.3 ADDRESSING THE COMPLIANCE LANDSCAPE - THE “TAX GAP”

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5. THE MODERNISATION OF SARS

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5.1 SARS’S JOURNEY OVERVIEW

5.2 INTRODUCING MODERNISATION 3.0

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6. SARS MODERNISATION 3.0 PLAYBOOK

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6.1 THE PLAYBOOK

6.2 GENERATIONAL PROGRAMMES

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6.3 EXPANDED SARS MODERNISATION EXPERIENCE STATEMENT: ARCHITECTURAL AND DESIGN GUIDANCE FOR THE INTELLIGENT TAX ADMINISTRATION PLATFORM

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7. CONCLUSION 8. ABBREVIATIONS

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SARS Modernisation White Paper 2025/26 – 2029/30

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