SARS Large Business Centre


The Large Business Centre (LBC) was formed in 2004 offering a more customised service to large business taxpayers. 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 transitioned to the then new operation model and continued to serve large businesses.

However, an assessment of the Large Business operational environment and operating model during the 2017/18 financial year revealed a number of shortcomings and it was decided to re-establish the Large Business unit with the purpose of ensuring that large business and high net-worth clients receive the dedicated service and support that they require.
Large Business functionality re-established in December 2018
SARS has committed to the re-establishment of the Large Business (LB) unit as a dedicated and co-located large business capability, with the purpose of securing revenue, while simultaneously freeing up the Enforcement, BAIT and Customs and Excise divisions, so that the focus can be shifted to service, transactional processing and compliance activities.

The re-establishment of the large business unit will seek to achieve:

  • Enhanced compliance focus
  • Enhanced revenue focus
  • Enhanced service and processing focus
  • Enhanced trade facilitation
  • The re-establishment of the Large Business unit is being rolled out in two phases, with the interim solution having been put in place on 1 December 2018 and the final organisational structure to be in place by April 2019.

The new Large Business unit will be providing an end-to-end service, ensuring an elevated focus on a target segment, including High Net-Worth Individuals (HNWI) and Customs and Excise entities.
With the re-establishment of the large business unit, we are setting out to achieve the following:
Service and education

  • Providing a dedicated unit that provides end-to-end services
  • Improving customer experience through enhanced service and centralized authority
  • Increased ease and fairness of doing business with SARS
  • Taking a holistic and comprehensive approach in the management of LB and HNWIs tax compliance within their associated wealth structures
  • Enforcement

We are taking measures to improve tax compliance in the LB and HNWI segment, including identifying non-compliant taxpayers and their intermediaries, and using legal and enforcement tools
We are increasing our focus on Base Erosion and Profit Shifting (BEPS) and other tax avoidance measures