SARS was established in 1997 by a merger of the customs and inland revenue departments, at the recommendation of the Katz Commission, which had been instituted to review the South African tax system for the post-apartheid era. In subsequent years, under the leadership of Pravin Gordhan, SARS gained a reputation for effectiveness. However, between 2014 and 2018, the agency's tax collection and investigative capacities were severely undermined, or even "decimated," as a result of a restructuring which has been called a "premeditated offensive," allegedly calculated to enable the capture of SARS. Such allegations were investigated by the 2018 Nugent Commission. More information...
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