The SA Revenue Service (Sars) recently announced that its preliminary total tax collections for the 2023/24 fiscal year were R1.741-trillion, with an unexpected surplus of R10bn. One of the main reasons for this better-than-expected tax collection was attributed to its compliance efforts.

Sars has a litigation strategy that seeks to provide certainty and clarity for taxpayers through the courts on tax and customs laws and, when justifiable, to make noncompliance hard and costly. This strategy has been implemented over several years and is continually producing better results each fiscal year. ..

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