SARS

September 15, 2025

Lifestyle audits

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.

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AI deployment

Since 2020, SARS has sought to integrate data-driven insights, self-learning computers and AI into its work. The revenue authority in 2024 reported the success of this process in improving its revenue collection efforts. The compliance programme has particularly benefited from the process which has in part sought to optimise debt recovery.

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