wineryan (wineryan) wrote,

Suspicious Activity Help

If you have any knowledge of a taxpayer or customs-clients not complying with the tax laws in South Africa it is important to notify the South African Revenue Service as soon as possible. Such reports will allow SARS to attend to its responsibilities of ensuring a tax-compliant South Africa.

In assistance of doing so, a generic form known as a Suspicious Activity Report (SAR) was designed to record the minimum information required for SARS to respond to suggestions of non-compliance.

The completion of this form may require a few minutes of your time, and contains specific areas of required information to ease this task. Please use the “drop-down” lists to select from the various options in each field.

Please note that because such reports have the potential to be misused, once received, SARS will always embark on an exercise to verify the content of the report before recommending any action to any of the respective business divisions in SARS.

We are appreciative of your taking the time and effort to complete this form and notify SARS of suspected non-compliant behaviour. You have the option to remain anonymous. You are, however urged to supply your personal details, as it may allow investigators to interact with you at a later stage to acquire additional information that may be in your possession. Please rest assured your identity will be kept strictly confidential at all times. Legislation administered by the Commissioner for SARS strictly prescribes confidentiality of information retained by SARS.

For internal use within SARS, officials are required to identify themselves, and the original source of information when submitting such reports.

Suspicious Activity Help

What is a “Suspicious Activity?”

A suspicious activity refers to any conducted or attempted activity or pattern or display of transactions that you know, suspect or have reason to suspect that typically meets any of the following conditions:

  1. A person or business is eligible for any type of tax but not paying any form of tax;
  2. A person or business employs people and deducts PAYE from the employees but not issuing IRP5 certificates to the employees;
  3. Imported goods being sold on the open market at a price lower than “landed cost” i.e. less than what it would cost to purchase the goods, transport them and pay VAT and duty on importation
  4. A person or business is eligible for any type of tax, registered for the tax, but not submitting the required returns to SARS;
  5. A person is living beyond his obvious financial means – displaying unusually high life-style patterns for a person with similar forms of income;
  6. An importer (including the clearing agent) that is found to have not declared, mis-declared or under-declared goods upon importation on more than one occasion;
  7. An importer or exporter (including the clearing agent) that enters a Voucher of Correction on more than one occasion;
  8. An importer or exporter (including the clearing agent) found to have imported or exported illicit goods (drugs, fire-arms, explosives, CITE described items, counterfeit goods.);
  9. A person or business suspected of having mixed fuel of any kind;
  10. A person found to carry an unusual large amount of currency in any form whilst travelling into or out of South Africa;
  11. A person or business is trading in goods that are suspected of being counterfeit of original brands;
  12. A person or business found to have imported or exported frequently using the common 7070-customs code on Bills of Entry;
  13. Derives income from criminal activity;
  14. A person or business is submitting VAT refund-claims that are fraudulent and do not reflect the truth;
    A person or business is liable to be registered for VAT but is not;
  15. Customs warehouse irregularities;
  16. Businesses or persons involved in different forms of structure financing;
  17. A person or business owes SARS money as a result of an assessment or schedule but not paying SARS;
  18. A person is not submitting the truth in a return or submission to SARS;


You are not being asked to accuse taxpayers of criminal activity – you are only required to file a SAR

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