Taxing Times Survey overview
Now in its eighth year, the Taxing Times Survey 2025 offers a focused snapshot of how corporate taxpayers are experiencing SARS in a changing tax environment. Based on feedback gathered between May and July 2025, the report captures insights from 200 corporate taxpayers across a range of industries.
Similar to last year the survey was streamlined and had questions focused on the following key areas:
- The Audit Process:
- Corporate income tax
- VAT
- Transfer pricing
- Disputes and the debt management process
- The Voluntary Disclosure Programme (VDP) process
- SARS’ service delivery
New from this year’s survey are insights into Pillar II of the OECD/G20 BEPS framework and SARS’ AI chatbot, offering a fresh perspective on global reforms and digital engagement.
This survey aims to evaluate how efficiently SARS is meeting its nine strategic objectives. The findings of the report include the questions from the survey, taxpayers' experience, and provides an analysis of the data.
Contact us
Elle-Sarah Rossato
Tax Controversy and Dispute Resolution Leader, PwC South Africa
Tel: +27 (0) 11 797 4938
