No data available for the deliverable: SARS lifestlye audits
Summary
Lifestyle audits are conducted by SARS' Specialised Audit unit. The unit focuses on individuals, businesses and related entities in the small and medium sector of the taxpayer/trader base, particularly those operating within the illicit economy. Ultimately, SARS seeks to improve voluntary compliance of taxpayers and traders by conducting comprehensive, integrated in-depth civil audits.
View DetailsIs it working?
The Specialised Audit Unit has in recent years successfully pursued taxpayers suspected of underpaying. It completed 4,034 audit cases for the 2022/3 financial year worth a total of R13.2bn. The unit completed 24 lifestyle audit cases with a total assessment value of R232.3m and the high wealth individual unit collected R2.7bn.
Actions
SARS continues to use lifestyle audits to reconcile individuals' lifestyles with their tax declarations. In addition, the High Wealth Individuals (HWI) unit was established in 2021 to help optimise the audit process.
Are there plans?
The unit is now functioning efficiently and plans to continue conducting more lifestyle audits to ensure SARS's revenue collection efforts are not undermined.
Is it on the agenda?
SARS initiated lifestyle audits in 2007 but only began to conduct these with purpose after the appointment of Commissioner Edward Kieswetter in 2019.
Goals
SARS conducts lifestyle audits on taxpayers it suspects have understated their taxes.
No data available for the deliverable: SARS lifestlye audits
Summary
Lifestyle audits are conducted by SARS' Specialised Audit unit. The unit focuses on individuals, businesses and related entities in the small and medium sector of the taxpayer/trader base, particularly those operating within the illicit economy. Ultimately, SARS seeks to improve voluntary compliance of taxpayers and traders by conducting comprehensive, integrated in-depth civil audits.
View DetailsIs it working?
The Specialised Audit Unit has in recent years successfully pursued taxpayers suspected of underpaying. It completed 4,034 audit cases for the 2022/3 financial year worth a total of R13.2bn. The unit completed 24 lifestyle audit cases with a total assessment value of R232.3m and the high wealth individual unit collected R2.7bn.
Actions
SARS continues to use lifestyle audits to reconcile individuals' lifestyles with their tax declarations. In addition, the High Wealth Individuals (HWI) unit was established in 2021 to help optimise the audit process.
Are there plans?
The unit is now functioning efficiently and plans to continue conducting more lifestyle audits to ensure SARS's revenue collection efforts are not undermined.
Is it on the agenda?
SARS initiated lifestyle audits in 2007 but only began to conduct these with purpose after the appointment of Commissioner Edward Kieswetter in 2019.
Goals
SARS conducts lifestyle audits on taxpayers it suspects have understated their taxes.
No data available for the deliverable: SARS lifestlye audits
No data available for the deliverable: SARS lifestlye audits
Summary
Lifestyle audits are conducted by SARS' Specialised Audit Unit. The unit focuses on individuals, businesses and related entities in the small and medium sector of the taxpayer/trader base, particularly targeting those operating within the illicit economy. Ultimately, SARS seeks to improve voluntary compliance of taxpayers and traders by conducting comprehensive, integrated in-depth civil audits.
View DetailsIs it working?
The Specialised Audit Unit has in recent years successfully pursued taxpayers suspected of underpaying. It completed 4,034 audit cases for the 2022/23 financial year worth a total of R13.2bn. The unit completed 24 lifestyle audit cases with a total assessment value of R232.3m and the high wealth individual unit collected R2.7bn. In 2023/24, the Specialised Audit Unit completed 3,335 audit cases worth R28.9bn in assessments raised. The success rate of in-depth audits was 93% and 66% for standard audits, equating to R14.4bn in revenue. In 2024/25, SARS completed 237 lifestyle audit cases valued at R1.8bn. The Specialised Audit Unit completed 3,757 broader audit cases, resulting in assessments amounting to R46bn.
Actions
SARS initiated lifestyle audits in 2007 but only began to conduct these with purpose after the appointment of Commissioner Edward Kieswetter in 2019.The unit is now functioning efficiently and plans to continue conducting more lifestyle audits to ensure SARS's revenue collection efforts are not undermined. SARS indicated that it is upskilling auditors in base erosion and profit shifting and the general anti-avoidance rule as applied to small and medium enterprises. In addition, the High Wealth Individuals (HWI) unit was established in 2021 to help optimise the audit process.
Are there plans?
Initially targeting the illicit and informal economies as well as the SME sector, SARS expanded this to include high net worth indivuduals, targeting non-compliant taxpayers.
Is it on the agenda?
Part of SARS' strategy to boost tax revenue through increased compliance. Lifestyle audits are in effect.
Goals
To promote voluntary compliance and crack down on non-compliant taxpayers and tax evaders.
Summary
Lifestyle audits are conducted by SARS' Specialised Audit Unit. The unit focuses on individuals, businesses and related entities in the small and medium sector of the taxpayer/trader base, particularly targeting those operating within the illicit economy. Ultimately, SARS seeks to improve voluntary compliance of taxpayers and traders by conducting comprehensive, integrated in-depth civil audits.
View DetailsIs it working?
The Specialised Audit Unit has in recent years successfully pursued taxpayers suspected of underpaying. It completed 4,034 audit cases for the 2022/23 financial year worth a total of R13.2bn. The unit completed 24 lifestyle audit cases with a total assessment value of R232.3m and the high wealth individual unit collected R2.7bn. In 2023/24, the Specialised Audit Unit completed 3,335 audit cases worth R28.9bn in assessments raised. The success rate of in-depth audits was 93% and 66% for standard audits, equating to R14.4bn in revenue. In 2024/25, SARS completed 237 lifestyle audit cases valued at R1.8bn. The Specialised Audit Unit completed 3,757 broader audit cases, resulting in assessments amounting to R46bn.
Actions
SARS initiated lifestyle audits in 2007 but only began to conduct these with purpose after the appointment of Commissioner Edward Kieswetter in 2019.The unit is now functioning efficiently and plans to continue conducting more lifestyle audits to ensure SARS's revenue collection efforts are not undermined. SARS indicated that it is upskilling auditors in base erosion and profit shifting and the general anti-avoidance rule as applied to small and medium enterprises. In addition, the High Wealth Individuals (HWI) unit was established in 2021 to help optimise the audit process.
Are there plans?
Initially targeting the illicit and informal economies as well as the SME sector, SARS expanded this to include high net worth indivuduals, targeting non-compliant taxpayers.
Is it on the agenda?
Part of SARS' strategy to boost tax revenue through increased compliance. Lifestyle audits are in effect.
Goals
To promote voluntary compliance and crack down on non-compliant taxpayers and tax evaders.
Summary
Lifestyle audits are conducted by SARS' Specialised Audit Unit. The unit focuses on individuals, businesses and related entities in the small and medium sector of the taxpayer/trader base, particularly targeting those operating within the illicit economy. Ultimately, SARS seeks to improve voluntary compliance of taxpayers and traders by conducting comprehensive, integrated in-depth civil audits.
View DetailsIs it working?
The Specialised Audit Unit has in recent years successfully pursued taxpayers suspected of underpaying. It completed 4,034 audit cases for the 2022/23 financial year worth a total of R13.2bn. The unit completed 24 lifestyle audit cases with a total assessment value of R232.3m and the high wealth individual unit collected R2.7bn. In 2023/24, the Specialised Audit Unit completed 3,335 audit cases worth R28.9bn in assessments raised. The success rate of in-depth audits was 93% and 66% for standard audits, equating to R14.4bn in revenue. In 2024/25, SARS completed 237 lifestyle audit cases valued at R1.8bn. The Specialised Audit Unit completed 3,757 broader audit cases, resulting in assessments amounting to R46bn.
Actions
SARS initiated lifestyle audits in 2007 but only began to conduct these with purpose after the appointment of Commissioner Edward Kieswetter in 2019.The unit is now functioning efficiently and plans to continue conducting more lifestyle audits to ensure SARS's revenue collection efforts are not undermined. SARS indicated that it is upskilling auditors in base erosion and profit shifting and the general anti-avoidance rule as applied to small and medium enterprises. In addition, the High Wealth Individuals (HWI) unit was established in 2021 to help optimise the audit process.
Are there plans?
Initially targeting the illicit and informal economies as well as the SME sector, SARS expanded this to include high net worth indivuduals, targeting non-compliant taxpayers.
Is it on the agenda?
Part of SARS' strategy to boost tax revenue through increased compliance. Lifestyle audits are in effect.
Goals
To promote voluntary compliance and crack down on non-compliant taxpayers and tax evaders.
Summary
Lifestyle audits are conducted by SARS' Specialised Audit Unit. The unit focuses on individuals, businesses and related entities in the small and medium sector of the taxpayer/trader base, particularly targeting those operating within the illicit economy. Ultimately, SARS seeks to improve voluntary compliance of taxpayers and traders by conducting comprehensive, integrated in-depth civil audits. No updates for the April-June 2026 quarter.
View DetailsIs it working?
The Specialised Audit Unit has in recent years successfully pursued taxpayers suspected of underpaying. It completed 4,034 audit cases for the 2022/23 financial year worth a total of R13.2bn. The unit completed 24 lifestyle audit cases with a total assessment value of R232.3m and the high wealth individual unit collected R2.7bn. In 2023/24, the Specialised Audit Unit completed 3,335 audit cases worth R28.9bn in assessments raised. The success rate of in-depth audits was 93% and 66% for standard audits, equating to R14.4bn in revenue. In 2024/25, SARS completed 237 lifestyle audit cases valued at R1.8bn. The Specialised Audit Unit completed 3,757 broader audit cases, resulting in assessments amounting to R46bn.
Actions
SARS initiated lifestyle audits in 2007 but only began to conduct these with purpose after the appointment of Commissioner Edward Kieswetter in 2019.The unit is now functioning efficiently and plans to continue conducting more lifestyle audits to ensure SARS's revenue collection efforts are not undermined. SARS indicated that it is upskilling auditors in base erosion and profit shifting and the general anti-avoidance rule as applied to small and medium enterprises. In addition, the High Wealth Individuals (HWI) unit was established in 2021 to help optimise the audit process.
Are there plans?
Initially targeting the illicit and informal economies as well as the SME sector, SARS expanded this to include high net worth indivuduals, targeting non-compliant taxpayers.
Is it on the agenda?
Part of SARS' strategy to boost tax revenue through increased compliance. Lifestyle audits are in effect.
Goals
To promote voluntary compliance and crack down on non-compliant taxpayers and tax evaders.