On 24 August 2023, the South African Revenue Service (SARS) published a new Guide to the Voluntary Disclosure Programme, which provides general guidance on the voluntary disclosure programme (VDP) under Chapter 16 of the Tax Administration Act 28 of 2011.
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Introduction
The VDP was introduced as a permanent measure to increase voluntary compliance in the interest of enhanced tax compliance, good management of the tax system, and the best use of SARS resources. Intended to encourage tax…