SARS offers a specialised and dedicated service to large businesses to enable them to meet their tax obligations with ease.


  • To drive and promote compliance through excellent and professional service to our corporate taxpayers. 
  • To promote optimal voluntary compliance at the lowest cost to SARS and the corporate taxpayer through enhanced relations.  
Criteria for taxpayers to be classified as large businesses: 

During 2015, SARS implemented a new operating model, which included revising the definition of large businesses. Until a new definition is approved and adopted, the existing definition will apply:
  • All  companies which form part of a group of companies with consolidated group turnover in excess of R1 billion, except for Financial Services, Mining or Multinational companies with a group turnover in excess of R250 million.
  • Assessing whether or not taxpayers meet the criteria will be conducted every 3 years.  


The Large Business Centre (LBC) commenced in 2004 offering a more customised service to large business taxpayers.  Since then this model has been reviewed and evaluated over the years in order to improve and optimise its service offerings.
During 2015 the LBC function was reviewed to eliminate duplication and improve efficiencies and effectiveness of our business practices. The LBC has since successfully transitioned to the new operation model and continues to serve large businesses under the various segments known as 'Large Business' (refer to ‘New Functions’).  

New Functions  

See the below snapshot of the ‘before and after’ of LBC functions.
Previous functions (LBC) ​New Large Business Functions
LBC Assurance (audit, refunds, Para 19(3))​ ​ Audit – Enforcement – Investigative Audit​
​Refunds, Para 19(3) – Enforcement – Compliance
​LBC Taxpayer Interface Office ​Business and Individual Taxes (BAIT) - SARS Relationship Management
LBC Revenue, Risk & Intelligence ​ ​SARS Revenue Management
​SARS Case Selection
​LBC Specialist Support & Tax avoidance / Reportable arrangements ​Legal – Legal Counsel
​TARA – BAIT – Centre of Excellence
​LBC CAM (Debt, accounts maintenance and assessment) ​Debt – Debt management
​Accounts maintenance – SARS Accounts maintenance
​Assessment – Enforcement – Compliance
See our Relationship Management details and contact details, click here.

As opposed to the previous model in which the LBC was situated in four offices nationally, the new operating model seeks to expand the footprint of tax administration of large businesses to include more SARS offices than was previously the case. 
Last Updated: 21/06/2018 8:51 AM     print this page
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