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2. PURPOSE, OBJECTIVES AND SCOPE
The purpose, objectives, and scope of this document are described below. 2.1 Purpose The main purpose of sharing this Modernisation white paper reaffirms the commitment by SARS to its Citizen-Centred approach and an uncompromising bias towards serving taxpayers, traders and travellers. The white paper is to inform the public and key stakeholders of our modernisation intent. It is meant to invite conversation, trigger curiosity, and influence our own thinking. This white paper communicates the ambition of SARS to develop a modern digital tax administration system that leverages data science and artificial intelligence. By leveraging information technology, artificial intelligence (AI), Agentic AI, and eventually artificial general intelligence (AGI) to its full potential to fulfil its mandate and achieve its strategic intent of voluntary compliance. But to do so, responsibly, and ethically. It is important that SARS holds itself accountable to the highest standards of ethics as it explores the deployment of current and emerging AI technologies. Whilst the white paper is about our modernisation journey, the ongoing engagement with taxpayers, traders, and SARS, serves to enhance trust, promote transparency, and instils a culture of accountability. Earning the confidence of the public trust is central to promoting voluntary compliance. 2.2 Objectives The main objective is to provide a high-level depiction of the SARS modernisation ambition to the general public as well as key stakeholders, public and private, allowing the opportunity to engage and consider implications for them. The document seeks to promote advocacy for the responsible and ethical deployment of emerging AI technologies and create public confidence.
Since SARS is an entity within the public sector and relies on other agencies for the fulfilment of its mandate, this document communicates our modernisation intent to our partners in government to explore possible collaboration opportunities. The success of SARS is enhanced when a “whole of government” (WOG) approach to modernisation is followed. Similarly, the opportunity is also presented to private players, intermediaries, and other stakeholders, who may consider implications for them, as well as collaborative partnerships with SARS. This level of transparency aims to foster cooperation, coordination, and communication among SARS, tax, and customs stakeholders, as well as partners across the public and private sectors, and is central to the strategic intent of voluntary compliance.
2.3 Historical context and Modernisation S cope
This document recaps the rebuilding of SARS, the progress and achievements to date, the transition from Modernisation 1.0 to Modernisation 3.0. It outlines the elements of SARS modernisation from 2025 and beyond. The modernisation of SARS, including the individual initiatives respectively, support its broader enterprise strategic intent. The white paper is therefore to be read with the initial SARS Strategic Plan 2025/26 - 2029/30 and will be supplemented with additional detail with each of the successive Annual Performance Plans. It is further supplemented with a number of annexes that provides supplementary context.
A full set of the key documents will be available on the SARS public website.
SARS Modernisation White Paper 2025/26 – 2029/30
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