SARS External Surveys

The South African Revenue Service (SARS) is conducting a survey to determine the effectiveness of the current Tax legislations, policies and incentives affecting Small, Micro and Medium Enterprises (SMMEs). SARS has a strategic objective of making tax compliance very easy for SMMEs. To achieve this, we first seek to understand challenges faced by SMMEs, in order to facilitate and influence legislation changes informed by your experience of the current tax legislation, tax policies and tax incentives.

1 Please select the appropriate role.

2.1.1 Location(s) of operations Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape International (please specify)

2.1.2 Location(s) of operations if other (International)

2.1.3 Number of employees, if any

2.1.4 Estimated Annual Turnover

2.1.5 Type of operations

2.1.6 Number of years in operation

3.1.1 What type of business ownership is your business registered? You may select more than one (1) answer. Sole Trader/Proprietor Close Corporation (CC) Private or Listed Company (Pty) Ltd Public Company Partnership Co-operative Trust Other (Please specify)

3.1.2 Please specify if you selected other.

4. Do you use a Tax Practitioner or Accountant to prepare your tax submissions?

Yes No

5. Please give reasons and a brief explanation if your answer is NO to question 4. You may choose more than one (1) answer.

5.2 Ease of doing business with SARS?

5.3 Ease of doing business with SARS (systems and information)

5.4 Other – please specify and give a brief explanation

6. In the questions below, please indicate your experience with policies applicable to the various tax types/incentives used by your business

6.1.2 Small Business Corporation

6.1.3 Employment Tax Incentive

6.1.4 Pay As You Earn

6.1.5 Value Added Tax

6.1.6 Income Tax (including Provisional Tax)

6.1.7 Excise duties and levies

6.1.8 Customs duties and Customs VAT

6.2.2 Small Business Corporation

6.2.3 Employment Tax Incentive

6.2.4 Pay As You Earn

6.2.5 Value Added Tax

6.2.6 Income Tax (including Provisional Tax)

6.2.7 Excise duties and levies

6.2.8 Customs duties and Customs VAT

6.3.2 Small Business Corporation

6.3.3 Employment Tax Incentive

6.3.4 Pay As You Earn

6.3.5 Value Added Tax

6.3.6 Income Tax (including Provisional Tax)

6.3.7 Excise duties and levies

6.3.8 Customs duties and Customs VAT

6.4 Overall experience with SARS when dealing with the legislation/policies/tax incentive measures.

6.4.2 Small Business Corporation

6.4.3 Employment Tax Incentive

6.4.4 Pay As You Earn

6.4.5 Value Added Tax

6.4.6 Income Tax (including Provisional Tax)

6.4.7 Excise duties and levies

6.4.8 Customs duties and Customs VAT

6.5 Perception on the usefulness of legislation/policies/incentive measures in making SMMEs and Traders compliance easy

6.5.2 Small Business Corporation

6.5.3 Employment Tax Incentive

6.5.4 Pay As You Earn

6.5.5 Value Added Tax

6.5.6 Income Tax (including Provisional Tax)

6.5.7 Excise duties and levies

6.5.8 Customs duties and Customs VAT

7. Please rate your experience on the general usability of the policies/tax incentive measures.

7.1.2 Small Business Corporation

7.1.3 Employment Tax Incentive

7.1.4 Pay As You Earn

7.1.5 Value Added Tax

7.1.6 Income Tax (including Provisional Tax)

7.1.7 Excise duties and levies

7.1.8 Customs duties and Customs VAT

7.2.2 Small Business Corporation

7.2.3 Employment Tax Incentive

7.2.4 Pay As You Earn

7.2.5 Value Added Tax

7.2.6 Income Tax (including Provisional Tax)

7.2.7 Excise duties and levies

7.2.8 Customs duties and Customs VAT

7.3.2 Small Business Corporation

7.3.3 Employment Tax Incentive

7.3.4 Pay As You Earn

7.3.5 Value Added Tax

7.3.6 Income Tax (including Provisional Tax)

7.3.7 Excise duties and levies

7.3.8 Customs duties and Customs VAT

8. Please rate effectiveness of tax policies/tax incentive measures in supporting the SMMEs

8.1 Overall experience with SARS when dealing with these policies/tax incentive measures

8.1.2 Small Business Corporation

8.1.3 Employment Tax Incentive

8.1.4 Pay As You Earn

8.1.5 Value Added Tax

8.1.6 Income Tax (including Provisional Tax)

8.1.7 Excise duties and levies

8.1.8 Customs duties and Customs VAT

9. Please rate your likelihood to recommend the use of these policies and/or tax incentives, and briefly give reason(s)

9.2.1 Small Business Corporation

9.3.1 Employment Tax Incentive

9.4.1 Pay As You Earn

9.5.1 Value Added Tax

9.6.1 Income Tax (including Provisional Tax)

9.7.1 Excise duties and levies

9.8.1 Customs duties and Customs VAT

11.1 Would you like to participate in a short follow-up focus group discussion for SARS to get further insight with the legislation and relevant interpretation notes, guides , rulings and tax incentive measures discussed above? Your participation would be highly appreciated, as it would assist SARS with valuable insights into the concerns highlighted in this quantitative survey, in order to improve SARS’ operation, policies and quality of service to taxpayers.

Yes No

12. If yes, please note that this will be in a form of a virtual/audio focus group sessions. We would therefore request to use your email address to send out log in details into the session, and you may opt to participate via audio if not comfortable with virtual.

SMME Tax Policy Survey

Business owners