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In financial regulation, a Suspicious Activity Report (SAR) or Suspicious Transaction Report (STR) is a report made by a financial institution about suspicious or potentially suspicious activity as required under laws designed to counter money laundering, financing of terrorism and other financial crimes.
Effectively, SARS manages, administers, and implements the tax regime as designed by the Minister and National Treasury. 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.
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.
If the disposal is deemed to be income then 100% is added to taxable income. The determining factor for SARS in this instance is the intention behind the purchase of the shares. Generally, SARS views profit on the disposal of any shares held for more than 3 years to be capital in nature.
Stock appreciation rights (SARs) and phantom stock are very similar plans. Both essentially are cash bonus plans, although some plans pay out the benefits in the form of shares. SARs typically provide the employee with a cash payment based on the increase in the value of a stated number of shares over a specific period of time.
SARS was a relatively rare disease; at the end of the epidemic in June 2003, the incidence was 8,422 cases with a case fatality rate (CFR) of 11%. [5] No cases of SARS-CoV-1 have been reported worldwide since 2004. [6] In December 2019, a second strain of SARS-CoV was identified: SARS-CoV-2. [7]
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]
Sar (astronomy), 9 years 5 days, a period separating eclipses SAR 21, Singapore Assault Rifle – 21st century; SAR-87 (Sterling SAR-87), 1980s military assault rifleIPCC Second Assessment Report, 1995 report on climate change
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