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. Role.

2. Please give a brief description of your operations.

3. Business ownership

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

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

6.1 Knowledge and understanding of policy/tax incentive measure

6.2 Usage of legislation/policy/incentive measure

6.3 SARS’ engagement in promoting these policies and tax incentives

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

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

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

7.1 Simplicity – ease of understanding

7.2 Ease of implementation and processing

7.3 SARS personnel’s knowledge of tax products and incentives

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

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

10. What policy recommendations would you like to propose and why?

11. Follow-up

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.