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21-Sep-2019 12:52

Direct taxes are taxes which are imposed on individuals, trusts, deceased estates, companies and close corporations; all of whom are otherwise known as persons.Indirect taxes are collected by an intermediary from the person who bears the ultimate economic burden of the tax.Furthermore, only 4.9 million taxpayers (23%) submitted returns and were assessed.

In the 2017/18 fiscal year SARS collected R 1 216.5 billion (equivalent to US$ 88.2 billion) in tax revenue, a figure R72.4 billion (or 6.3%) more than that from the previous fiscal year.

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