VISION: The role of the LBC is to deliver a world class, end to end, administrative value proposition to the large business segment, the aim being to help businesses meet their tax obligations. A key outcome of this mandate is improving levels of voluntary compliance amongst large corporate taxpayers. APPROACH: The approach of the LBC is to promote optimal voluntary compliance at the lowest cost to both SARS and the taxpayer through enhanced service delivery. At the heart of this approach is the acknowledgement that large businesses, in general, strive to comply with their tax obligations. The LBC approach is therefore to assist corporate taxpayers to comply where they are failing to do so. STRATEGIC DIRECTION - KEY DELIVERABLES: The LBC aligns its delivery to the SARS key strategic outcomes and deliverables. The business planning process cascades from the SARS Strategic Plan and relevant SARS wide programmes. This alignment also includes the SARS modernisation agenda and ...

SARS is the nation's tax collecting authority. Established in terms of the South African Revenue Service Act 34 of 1997 as an autonomous agency, we are responsible for administering the South African tax system and customs service. Our responsibilities 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 a state entity entitled to the revenue Provide a customs service that facilitates trade, maximises revenue collection and protects our borders from illegal importation and exportation of goods, and Advise the Minister of Finance on all revenue matters.

SARS is the nation's tax collecting authority. Established in terms of the South African Revenue Service Act 34 of 1997 as an autonomous agency, we are responsible for administering the South African tax system and customs service. Our responsibilities 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 a state entity entitled to the revenue Provide a customs service that facilitates trade, maximises revenue collection and protects our borders from illegal importation and exportation of goods, and Advise the Minister of Finance on all revenue matters.