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SARS eFiling is the official online tax returns submission portal for the South African Revenue Service launched originally under a different name and business model in 2000 [1] by private sector companies. These private sector companies charged an average fee of R46 per transaction for this service.
The Union of South Africa came into existence on 31 May 1910, uniting the Cape Colony, Transvaal Colony, Colony of Natal, and Orange River Colony.Three months later, on 9 August, the Governor-General, Herbert Gladstone, retroactively appointed Joseph Clerc Sheridan, Esq., as the acting Commissioner for Inland Revenue with effect from 1 July 1910. [15]
In the 2018/19 fiscal year SARS collected R 1 287.7 billion (equivalent to US$ 86.4 billion) [5] in tax revenue, a figure R71.2 billion (or 5.8%) more than that from the previous fiscal year. In 2018/19 financial year, South Africa had a tax-to-GDP ratio of 26.2% that was only slightly more than the 25.9% in 2017/18.
In many instances, SARs have been instrumental in enabling law enforcement to initiate or supplement major money laundering or terrorist financing investigations and other criminal cases. [8] Information provided in SAR forms also presents governments with a method of identifying emerging trends and patterns associated with financial crimes.
Severe acute respiratory syndrome (SARS) is a viral respiratory disease of zoonotic origin caused by the virus SARS-CoV-1, the first identified strain of the SARS-related coronavirus. [3] The first known cases occurred in November 2002, and the syndrome caused the 2002–2004 SARS outbreak .
Scanning electron micrograph of SARS virions. Severe acute respiratory syndrome (SARS) is the disease caused by SARS-CoV-1. It causes an often severe illness and is marked initially by systemic symptoms of muscle pain, headache, and fever, followed in 2–14 days by the onset of respiratory symptoms, [13] mainly cough, dyspnea, and pneumonia.
SARS-related coronavirus is a member of the genus Betacoronavirus (group 2) and monotypic of the subgenus Sarbecovirus (subgroup B). [13] Sarbecoviruses, unlike embecoviruses or alphacoronaviruses, have only one papain-like proteinase (PLpro) instead of two in the open reading frame ORF1ab. [14]
SARS‑CoV‑2 is a strain of the species Betacoronavirus pandemicum (SARSr-CoV), as is SARS-CoV-1, the virus that caused the 2002–2004 SARS outbreak. [ 2 ] [ 17 ] There are animal-borne coronavirus strains more closely related to SARS-CoV-2, the most closely known relative being the BANAL-52 bat coronavirus.
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