Taxing Times Survey 2024

PwC’s annual Taxing Times Survey assesses the recent experiences of corporate taxpayers with the South African Revenue Service (SARS).

Taxing Times Survey overview

Our seventh edition of the Taxing Times Survey provides valuable insights from 206 corporate taxpayers across various industries, collected between May and July 2024. The report provides a comprehensive view of how taxpayers interact with SARS and assess its performance. Several of the survey questions speak directly to SARS’ nine strategic objectives, which are not only important drivers of rebuilding the organisation, but to also ensure effective and efficient collection of taxes.

The survey specifically focused on four key areas:

The audit process:
- Corporate income tax
- VAT
- Transfer pricing
Disputes & the debt management process
The Voluntary Disclosure Programme process
SARS’ service delivery

This survey aims to evaluate how efficiently SARS is meeting its nine strategic objectives. The findings of the report includes the questions from the survey, taxpayers' experience, and provides an analysis of the data.