Tax and SARS knowledge base
How do I report suspected tax non-compliance to SARS?
What information should a person prepare when reporting suspected non-compliance to SARS?
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Direct answer
Use the official SARS suspected-non-compliance reporting channel and provide specific facts that can be checked. Identify the person or entity as accurately as possible, describe the conduct, periods and tax types involved, and distinguish what you observed from what you inferred.
Do not obtain evidence unlawfully, impersonate another taxpayer or use a report as leverage in a private dispute. SARS decides whether and how to investigate.
What this means in practice
A short chronology with dates, transaction descriptions and document references is more useful than a long narrative of conclusions.
Preserve original files and explain how you obtained them. Editing or annotating a copy can obscure provenance.
Step-by-step
- Confirm that the concern relates to a tax, customs or excise matter within SARS's role.
- Record the suspected conduct, dates, entities and amounts.
- Separate first-hand facts from hearsay or assumptions.
- Gather only information you may lawfully possess and share.
- Use the current official SARS reporting form or channel.
- Answer each field accurately and avoid exaggeration.
- Save the submission reference without circulating the allegation.
- If there is immediate criminal danger, contact the appropriate law-enforcement authority.
Documents and records to keep
- Factual chronology.
- Lawfully obtained supporting documents.
- Identity and entity details used in the report.
- Submission reference.
- Record of any later SARS request.
Important limits and exceptions
This route is different from reporting a tax practitioner's unprofessional conduct, lodging your own tax dispute or making a service complaint.
Taxpayer information is confidential. A reporter should not expect SARS to disclose the subject's tax affairs or investigation outcome.
When to get tailored advice
Get legal advice before reporting where the evidence came from employment, a confidential relationship, litigation or a potentially privileged source.