合乐娱乐平台登陆:LARGE BUSINESS

SARS offers a specialised and dedicated service to large businesses to enable them to meet their tax obligations with ease.

Mandate

  • To drive and promote compliance through excellent and professional service to our corporate taxpayers.?
  • To promote optimal voluntary compliance at the lowest cost to SARS and the corporate taxpayer through enhanced relations.??
Criteria for taxpayers to be classified as large businesses:?

During 2015, SARS implemented a new operating model, which included revising the definition of large businesses. Until a new definition is approved and adopted, the existing definition will apply:
  • All? companies which form part of a group of companies with?consolidated group turnover?in excess of R1 billion, except for Financial Services, Mining or Multinational companies with a group turnover in excess of R250 million.
  • Assessing whether or not taxpayers meet the criteria will be conducted every 3 years.??

Developments??

The Large Business Centre (LBC) commenced in 2004 offering a more customised service to large business taxpayers.? Since then this model has been reviewed and evaluated over the years in order to improve and optimise its service offerings.
?
During 2015 the LBC function was reviewed to eliminate duplication and improve efficiencies and effectiveness of our business practices. The LBC has since successfully transitioned to the new operation model and continues to serve large businesses under the various segments known as 'Large Business' (refer to ‘New Functions’).??

New Functions??

See the below snapshot of the ‘before and after’ of LBC functions.
?
?Previous functions (LBC) ?New Large Business Functions
LBC Assurance (audit, refunds, Para 19(3))? ? Audit – Enforcement – Investigative Audit?
?Refunds, Para 19(3) – Enforcement – Compliance
?LBC Taxpayer Interface Office ?Business and Individual Taxes (BAIT) - SARS Relationship Management
LBC Revenue, Risk & Intelligence ? ?SARS Revenue Management
?SARS Case Selection
?LBC Specialist Support & Tax avoidance / Reportable arrangements ?Legal – Legal Counsel
?TARA – BAIT – Centre of Excellence
?LBC CAM (Debt, accounts maintenance and assessment) ?Debt – Debt management
?Accounts maintenance – SARS Accounts maintenance
?Assessment – Enforcement – Compliance
?
See our Relationship Management details and contact details, click here.

As opposed to the previous model in which the LBC was situated in four offices nationally, the new operating model seeks to expand the footprint of tax administration of large businesses to include more SARS offices than was previously the case.?
?
Last Updated: 21/06/2018 8:51 AM     print this page ?
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ



  • 【广州天气】最新广州今天天气,实时提供广州气温、空气质量、24小时天气预报、生活指数查询 2019-02-20
  • 陕西拍摄到野化放归林麝活动影像 放归林麝已度过危险期 2019-02-19
  • 2000年出生的孩子属龙,要风得风,要雨得雨 2019-02-19
  • 其实逻辑很简单,分配既涉及消费资料又涉及生产资料,消费资料可以按需分配,生产资料就必须按能力意愿行动及生成的结果分配了。 2019-02-18
  • 个税法迎第七次大修 起征点调至每年6万元 2019-02-18
  • 英伦绅士新打开方式 试驾捷豹XFL 3.0SC 2019-02-17
  • [网连中国]赛龙舟 包粽子 办诗会……全国各地品民俗迎端午 2019-02-17
  • 一年见两次  男孩火车站帮爸爸拔白发 2019-02-16
  • 天上不会掉馅饼,想要富起来,就要把别人的据为己有,能把别人的据为己有的问世间能有谁,能有几人,所谓的专家明白了吗。 2019-02-15
  • 把“办成率”和代表“满意率”结合起来 2019-02-15
  • “一把手”的学习笔记 2019-02-14
  • “香会”,中国代表团驳斥美防长言论 2019-02-13
  • “世界这么大,我想讲堂课”日本小学老师将骑自行车环游世界 2019-02-12
  • 回复@老老保老张工:你肯定有咱无法企及的本事!比如你可以不要脸,咱就不行。 2019-02-11
  • 养老保险基金 中央怎么调剂?br养老基金总体收支平衡收大于支 2019-02-10
  • 361| 715| 571| 375| 130| 677| 138| 167| 481| 291|