This study was an evaluation of the approach to change that is used in the public sector. The approach that is chosen ultimately has a bearing on the management of change in an organisation. The study used a case study method to explore the key question of the approach using the six dimensions of change. The South African Revenue Services (SARS) served as a case study typical of a model public sector organisation. The focus was on the KZN region of SARS where there has been an implementation of a change initiative called SlYAKHA (meaning we are building) recently. The whole process from the birth of this initiative was looked at using the six dimensions to evaluate and answer the question of the approach that was used in managing this change. The six dimensions can be classified into the two main theories referred to as Theory E and Theory O. It became evident during the study that there was not enough literature on change management in the public sector particularly in the South African context. What further complicated the issue was that the models as applied in the private sector couldn't be imported and applied in a public sector organisation. The approach that was used in the management of Siyakha at SARS was of a Theory E nature, although not all the dimensions of that theory were applied. In the main the finding was that Theory E approach was used. It also came to light that in the public sector, this might be the logical step to take particularly as the first step to ensure that change does happen. This is because of the unique circumstances that face public sector organisations particularly in South Africa. At the end a suggestion is made that there should be a sequencing of the approaches where Theory E is applied first followed by Theory O. The researcher also suggests a different combination of dimensions in the sequencing exercise that will ensure that the public sector's unique circumstances are taken into account / Thesis (M.B.A.)-University of Natal, Durban, 2002.

M.Com. (South African and International Taxation) / Value-added tax (hereafter referred to as VAT) is an „indirect tax‟. Clegg, D (2006: 1) explains this to mean that: “the person who bears the tax is assessed not directly by the SARS but indirectly through the taxation of transactions into which he enters”. The name „value-added tax‟ is the difference between the output tax collected and input tax paid. This is, essentially, tax on the value added before the product or service is received for final consumption. The SABC became a registered VAT vendor when VAT was introduced in 1991. There has been a contentious battle for many years between SARS and the SABC on whether or not a „renewal notice‟, issued to potential television licence holders by the SABC, as a reminder to licence holders to renew their television licence, serves as an invoice for the purpose of determining the tax liability payable by the SABC in terms of the Value-Added Tax Act No 89 of 1991, as amended (hereafter referred to as the VAT Act).

The objective of this study is to determine the best SARS customs strategy that can be implemented as a tool to assist the facilitation of trade and Regional integration in SADC Region because the process of integration is facing many challenges. A literature review of scholarly literature was conducted on regional integration of SADC that offered an international perspective on the experiences of other countries who have undergone similar experiences of integration and trade facilitation. With a historical background of Regional integration with the demonstration of SARS customs strategy that can be adopted to facilitate the process of trade and regional integration and, proposed future model and strategic plans to achieve the future goals. Research methodology and design was done through the combination of the four research types classification in their order of sophistication except the predictive research. These are namely exploratory, descriptive, and analytical or explanatory researches and include deductive research. The compilation of data through questionnaires was employed. The findings discussed in Chapter Five indicate that there are some gains that can be achieved by SADC members through free trade agreement. Recommendation from the study is that progression towards deeper integration requires the participation of the stakeholder and ownership at national level. The national and regional institutions require good governance.

Thesis (MBA)--Stellenbosch University, 2001. / Some digitised pages may appear illegible due to the condition of the original hard copy / ENGLISH ABSTRACT; SARS is the arm of Government tasked with collecting revenue for the State and it is therefore contributing to the growth and development of South Africa. The objective is to provide a world-class tax and customs service and effectiveness therefore needs to be increase. It is the responsibility of the SARS Special Investigations (SI) Unit to protect the South African economy and society by being a leading law enforcement agency that focuses on commercial related crimes. This benchmarking study is an effort to identify best practices by comparing the SARS SI Unit with nine other criminal or forensic services investigations units in the Western Cape. Networking and partnerships between criminal investigations units are very important in order to combat commercial crime successfully. Half of the benchmarking participants are from the public sector and the other half from the private sector. The study is done from a management perspective and not from a technical legal perspective. Benchmarking leads to better performance and a process of continuous improvement. The SARS Siyakha re-engineering project is also currently addressing more effective processes for the whole organisation, including SI. One of the major problems of a criminal investigations unit is that it covers a very wide and specialised field and cases become bigger and more complex, because the criminals involved are using more sophisticated methods. Commercial crime is also growing at a rapid rate and even extends to the core of corporate life and is threatening to corrupt the values of our country. In criminal cases, the burden of proof is on the State and the standard of proof is beyond reasonable doubt, which is a very high standard. The objective of the criminal investigation is to obtain all relevant facts in dispute and to prove the elements of fraud in such a manner as to ensure a successful prosecution. Benchmarking represents a practical business application of the scientific approach to problem solving. The benchmarking study was therefore done by following a scientific approach, which encompasses a literature review, personal interviews with each benchmarking participant, and the completion of a questionnaire. During the interviews, critical success factors and problem areas were discussed. From the author's viewpoint it was important to provide a solid scientific foundation for the identification of best practices, models and recommendations, instead of simply stating an opinion. The key success factors and best practices identified were grouped into three key areas: Inputs, professionalism and strategy; Process, procedures and methodology; and Outputs and productivity. These three key areas were chosen to ensure that a systems perspective was followed. The findings of the study were also discussed, grouped and summarised in terms of the three key areas. A multi-disciplined criminal investigations team model was also developed as a result of the research and represents a combination between what the private and public sectors are using. Final recommendations to management and a conclusion complete the study. / AFRIKAANSE OPSOMMING: SARS is die arm van die Regering wie se taak dit is om inkomste vir die Staat in te vorder en daardeur dra hulle ook by tot die groei en ontwikkeling van Suid-Afrika. Die doelwit is om 'n wêreldklas diens te lewer om belasting en doeane in te vorder en daarom moet doeltreffendheid verbeter word. Die verantwoordelikheid van die SARS Spesiale Ondersoeke- (SO) afdeling is om as 'n agent die Suid-Afrikaanse ekonomie en gemeenskap te beskerm deur 'n toonaangewende wetstoepassingsagent te wees wat hom op kommersiële misdaad toespits. Hierdie maatstafstudie (benchmarking) is daarop gemik om beste praktyke te identifiseer deur die SAID se SO-eenheid met nege ander kriminele of forensiese ondersoekeenhede in die Wes-Kaap te vergelyk. Die daarstelling van netwerke en vennootskappe tussen kriminele ondersoekeenhede is geweldig belangrik in die stryd teen kommersiële misdaad. Die helfte van die deelnemers aan die maatstafstudie is uit die privaat sektor en die ander helfte uit die openbare sektor. Die studie is uit 'n bestuursoogpunt en nie vanuit 'n regstegniese perspektief nie, gedoen. Maatstafstudies lei tot beter produktiwiteit en 'n proses van deurlopende verbetering. Die SAID Siyakha herontwerpprojek (re-engineering) is tans ook besig om die prosesse van die hele organisasie, met inbegrip van dié van SO, te herontwerp. Een van die grootste probleme wat 'n kriminele ondersoekeenheid ondervind is dat dit 'n baie wye en gespesialiseerde veld dek en sake al hoe groter en moeiliker raak omdat die misdadigers wat betrokke is, meer gesofistikeerde metodes gebruik. Kommersiële misdaad neem ook teen 'n geweldige tempo toe en brei selfs uit na die hart van die korporatiewe sektor en word 'n bedreiging vir die waardes van ons land. Die bewyslas in kriminele sake rus op die Staat en die standaard van die bewyslas is bo redelike twyfel. Die doel van kriminele ondersoeke is om al die relevante feite waaroor dit gaan te openbaar en om die elemente van bedrog op so 'n manier te bewys en aan te bied sodat 'n suksesvolle vervolging verseker kan word. Maatstafstudies word gedoen deur middel van 'n wetenskaplike probleemoplossingsbenadering en dit verteenwoordig 'n praktiese besigheidstoepassing. Die maatstafstudie is daarom gedoen deur 'n getroue navolging van 'n omvattende wetenskaplike benadering. Eerstens is 'n teoretiese studie gedoen wat opgevolg is deur persoonlike onderhoude wat die invul van 'n vraelys ingesluit het. Tydens die onderhoude is kritieke suksesfaktore en probleemareas bespreek. Uit die skrywer se oogpunt was dit deurentyd belangrik om 'n grondige wetenskaplike basis te hê vir die identifisering van beste praktyke, modelle en aanbevelings, eerder as om net 'n persoonlike mening uit te spreek. Die kritieke suksesfaktore asook die beste praktyke is gegroepeer in drie hoofareas: Insette, professionele gedrag en strategie; Prosesse, prosedures en metodologie; en Uitsette en produktiwiteit. Hierdie drie sleutelareas is gekies om te verseker dat 'n stelselbenadering gevolg word. Die bevindings van die studie is ook bespreek, gegroepeer en saamgevat onder die drie kernareas. Een van die resultate van die studie is dat 'n "multi-dissiplinêre kriminele ondersoekspanmodel" ontwerp is wat verteenwoordigend is van 'n gekombineerde toepassing tussen die privaat en openbare sektor. Die studie word afgerond deur finale aanbevelings aan bestuur en 'n gevolgtrekking.

M.Com. (Business Management) / The South African Revenue Service (SARS) is an organ of the state, which has a mandate of collecting revenue for the government. The organisation is faced with numerous challenges in its task of collecting revenue. The challenges include the current recession that the world economy is going through and the deliberate tax evasion by businesses and individuals. To execute its mandate effectively, the organisation has to look continuously at how it uses its internal resources and how it can effectively lower the costs of collecting revenue. This research study looks at the importance of knowledge sharing in support of revenue collection at SARS. SARS recently launched a compliance model, indicating a problem of non-compliance, which contributes to the high debt figures for the organisation, compared with some revenue authorities in Europe, North America, Australia and Africa. The focus of this research study was the two Johannesburg offices of the debt management department of SARS, Alberton and Sunninghill (Megawatt Park). A qualitative research design was chosen for this study to obtain an in-depth feel of the knowledge sharing in the organisation. Interviews were conducted with 19 respondents from the two offices and the findings are presented in table format, with a detailed illustration of the responses and quotes from the respondents. The research objectives were met and the research hypothesis was accepted. The study concludes with six recommendations and a suggestion for future research. The limitations of the study were that it was limited to the Johannesburg area and confined to the debt management department at SARS.

Tax practitioners in South Africa have been operating in an unregulated tax industry. This has allowed certain tax practitioners to fail in their duties to their clients, as many do not have to abide by any code of conduct or ethical principles, to the detriment of the public. Other than the provisions in the Income Tax Act, 58 of 1962, there has been no regulation. As a result of losses suffered by taxpayers either through the incompetence, ignorance or negligence of a tax practitioner, as substantiated by case law, and increased costs borne by the South African Revenue Services due to unnecessary queries and tax disputes, the Minister of Finance, Trevor Manuel, introduced the concept of tax industry regulation in his Budget Speech in 2002. This resulted in the introduction of section 67 A into the Income Tax Act, providing for a registration process for tax practitioners. All practising tax practitioners were required to register with the Commissioner for the South African Revenue Services by 30 June 2005. In addition, a discussion paper was issued in 2002 setting out the proposal of the Revenue Services to regulate the tax industry through the formation of an Association of Tax Practitioners. This proposal includes various contentious issues and casts significant doubt on whether the proposed model is the most suitable. The goal of the research was therefore to evaluate the current status of tax advisory services in order to demonstrate the need for regulation and to compare the proposed SARS model with two established regulatory authorities: the Estate Agency Affairs Board and the Australian Tax Agents Board. A conceptual model for regulation was developed in order to test all the models against a simple regulatory framework to determine whether each was aligned to certain best practices proposed in this framework. The research methodology was qualitative in nature, involving the critical interpretation of documentary data and data generated during a public discussion forum of tax practitioners. It was concluded that the SARS proposal is too prescriptive and, at the same time, too broad in its scope. In order to address the key objective, identified as protection of the taxpaying public, a simplified regulation procedure was recommended, which would adhere to the proposed regulatory framework. / KMBT_363

This treatise examines the history of private equity as a context in which to understand its role in the economy and specifically, the background for the high profile leveraged buy-outs that have been entered into in the past year. The treatise then focuses specifically on the Brait-Shoprite buy-out, examining its structure and the tax implications. The treatise then reviews the reaction of the South African Revenue Authority (“SARS”) to the buy-out and evaluates whether it was the best approach that could have been taken under the circumstances. As a result of the research, the following conclusions have been reached: Private equity transactions Private equity transactions have a role to play in the business world despite the apprehensions of tax authorities. The perception that these transactions are tax driven as part of an avoidance scheme is not justified. Structure of the Shoprite buy-out transaction: The Shoprite buy-out transaction was structured to obtain deduction for interest. The transaction was also structured to utilise the relief provisions of Part II of Chapter II (Special Provisions Relating to Companies) of the Income Tax Act no.58 of 1962, as amended (“the Act”). The relief was for capital gains tax (“CGT”) on disposal of the Shoprite assets. Finally, the transaction was designed to allow the existing shareholders to exit their investments free of Secondary Tax on Companies (“STC”). The reaction of SARS to the Shoprite buy-out transaction Whereas SARS may have been justified in questioning the structure and its impact on fiscal revenue, the response in the form of withdrawing STC relief from amalgamation transactions in section 44 was not in the best interest of a stable tax system and the majority of tax payers who are not misusing or abusing loopholes in the income tax legislation. It may have been possible for SARS to attack the structure based on the General Anti-Avoidance Rule (GAAR) in part IIA of the Chapter III of the Act.

Tax revenue forms the backbone of the South African economy. Although the tax gap in South Africa has shrunk in recent years, there is still a large tax gap in South Africa. Hence, there is an urgent need to enhance taxpayer compliance. The South African Revenue Service’s (SARS’s) image in the community is a key driver of voluntary taxpayer compliance. The quality of the services provided by SARS is therefore crucial, as service quality directly affects SARS’s image in the community and thus voluntary tax compliance. The objective of the present research was therefore to establish the perceptions that tax practitioners hold with regard to the services rendered by SARS in order to develop a service quality model that can be used to measure SARS’s service quality continuously. The development of a service quality model for the assessment of the services provided by SARS is justified, because it is an essential means to improving the services that SARS provides and therefore also voluntary compliance. The present research defined services, quality, service quality and perceived service quality on the basis of a literature review. These definitions served as a theoretical underpinning for the development of the proposed service quality model. The literature review suggested that a user-based approach to quality was the most relevant approach to this study and that it is important to build the “lens of the customer”. In order to develop the specific “lens of the customer” needed to evaluate the services of SARS, an in-depth, qualitative approach was required to identify a comprehensive range of determinants that potentially drive service quality in the revenue service industry and setting. One such qualitative method is the critical incident technique, which was chosen as the method to be used for building the “lens of the customer” to measure tax practitioners’ evaluations of the quality of the services SARS provides. The critical incident technique relies on a set of procedures to collect comments on service experiences, to perform a content analysis and to classify the observations of service experiences. The critical incident data were collected by means of open-ended questionnaires which tax practitioners registered with SARS were asked to complete, first in a focus group and then individually, using an e-mailed questionnaire. The main data collection instrument was administered by SARS to all tax practitioners registered with SARS country-wide. The data analysis of the responses provided by the tax practitioners involved three processes. The first was the identification of usable critical incidents, the second was the development of a classification scheme for the content analysis and the third was a content analysis of the critical incidents that had been identified. After a content analysis process that involved the preparation of summaries of the frequencies of the responses in accordance with a relevant classification scheme, a process of natural language argument was used to convert the data analysis results and the relevant elements of the theory from the literature survey into two proposed models, one for the traditional services and one for the electronic services provided by SARS. These service quality models can be used as a basis for studies to establish the perceptions of tax practitioners with regard to the quality of SARS’s services. The conceptual models of service quality that were proposed should also enable SARS to identify quality problems and assist SARS in planning for the launch of a quality improvement programme, and thereby improving the efficiency and overall performance of SARS. Copyright / Thesis (DCom)--University of Pretoria, 2009. / Taxation / unrestricted

The comments submitted by The South African Institute of Chartered Accountants (hereinafter referred to as “SAICA”) to the Discussion Paper issued by the South African Revenue Service (hereinafter referred to as “SARS”) in respect of Interpretation Note 61, included the following important introductory comments: “We heartily welcome and endorse the revised approach, which brings the South African interpretation closer to international norm. South Africa is too small an economy in the world to be out of step with the general consensus view, including the views of our main treaty partners (who are mainly OECD members). It also reduces the prospect of having to resort to a mutual agreement procedure; not to mention reducing the likelihood of litigation in the South African courts.” South Africa‟s approach to the determination of a legal person‟s “place of effective management” (hereinafter referred to as “POEM”) differs from the international approach and has resulted not only in adverse tax implications, but also in a lot of uncertainty for various taxpayers. / Dissertation (LLM)--University of Pretoria, 2013. / Mercantile Law / unrestricted

The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) explains that vendors cannot claim all their input tax if their expense relates to both taxable and non-taxable supplies and that, consequently, input tax need to be apportioned in some or other way. There are several methods of apportionment available to vendors of which the turnover-based method is the only approved method by the South African Revenue Service (SARS) for which no ruling is necessary. This study investigates the most common methods used by vendors, how these methods function and also under which circumstances these methods are recommended. The sectors that are influenced the most by this provision in the Value-Added Tax Act are banks, universities and municipalities. These sectors have large amounts of exempt supplies but also taxable supplies with expenses incurred that cannot be allocated specifically to a certain income. Therefore, a method of apportionment should be used to allocate the input VAT. Information was obtained through financial reports and questionnaires from 29 entities in South Africa. The information was used to calculate an average percentage of apportionment in each sector and also to establish which method of apportionment is the most commonly used method of apportionment in each sector. The conclusion was drawn that there might, under certain circumstances, be uncertainty on whether some income should be included or excluded in the apportionment calculation. Under these circumstances, it is recommended that a ruling should be obtained from SARS to avoid problems in the future. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted