Large Business and International (LBI)

Introduction

The Large Business & International Segment (LB&I) offers specialised services for specific industries: Financial Services; Mining; Manufacturing; Construction; General Sector; Telecommunications; Primary (including State-Owned Entities); and Retail.

For each of these sectors, LB&I has a dedicated multi-disciplinary team consisting of a Sector Lead and Relationship Manager. These individuals are supported by Operations Managers, Consultants, and Service Agents. LB&I also employs an expert debt and accounts-management team, which resolves queries and attends to all compliance and service needs.

The Sector Area Lead is responsible for the end-to-end functions in each sector. The Sector Area Lead reports to the Business Area Head of LB&I Operations, under the Director of LB&I.

Each sector has dedicated taxpayer Relationship Managers who are the taxpayer’s main point of contact. By contrast, Sector Leads are responsible and accountable for the sector’s operations and are the taxpayer’s second point of contact for escalated matters.

What counts as a Large Business?

These taxpayers can be classified as Large Businesses:

  • Groups or companies with turnover exceeding R1 billion.
  • Groups or companies listed on a stock exchange.
  • Multinational enterprises (including e-commerce or foreign electronic service providers).
  • Financial-services groups or companies with turnover exceeding R500 million.
  • Mining groups/companies with turnover exceeding R500 million.

What the Relationship Manager does

The Relationship Manager helps taxpayers to comply with their statutory obligations easily and promptly. LB&I Relationship Managers:

  • Obtain a deep understanding of the taxpayer’s business, economic drivers, and the risk factors affecting compliance.
  • Keep taxpayers abreast of any system/process developments and their effects.
  • Plan the logistics of all interactions with taxpayers.
  • Educate taxpayers about SARS’s modernisation programmes.
  • Facilitates training on eFiling/e@syFile and other SARS systems so that taxpayers get the most out of them.
  • Give taxpayers and traders timely and accessible guidance on their tax and customs obligations.
  • Ensure that taxpayers experience differentiated service based on individual, group, or segment characteristics. Relationship Managers understand the client’s preferences and compliance behaviour to make compliance easy.
  • Resolve all taxpayer service queries.

See the contact details here in case you need to contact the LB&I.

Related Documents

ASPOA – Authority on Special Power of Attorney by Tax Practitioner – External Form

DT-GEN-01-G02 – Declaration of Dividends Tax via eFiling – External Guide

EMP128 – Confirmation of Partnership – External Form

GEN-AU-14-G01 – Guide on access to audit files – External guide

GEN-ELEC-04-G01 – Guide for completing the Value Added Tax VAT201 Declaration – External Guide

GEN-ENR-01-G08 – Tax Reference Number TRN Enquiry Services on eFiling – External Guide

IRP3(c) – Application for Tax Directive Fixed Amount – External Form

IRP3a – Application for tax directive Gratuities and Two Pot Savings Withdrawal Benefit -External Form

IT-AE-02-G01 – Non Resident Entertainers and Sportspersons – External Guide

IT180 – Declaration by Employer to Claim Deduction against Learnerships – External Form

IT3(b) – Certificate of Income Investments Property Rights and Royalties – External Form

IT3(c) – Certificate of Income re Disposal of Unit Trusts or other Financial Instruments – External Form

IT3(e) – Return of Purchases Sales or Shipments – External Form

IT44 – Extract of Income – External Form

IT77C – Application for registration Company – External form

LAPD-IT-G16 – Basic Guide to Income Tax for Public Benefit Organisations

LAPD-IT-G27 – Tax Exemption Guide for Recreational Clubs

LAPD-IT-G30 – Guide on venture capital companies

LAPD-STC-G01 – Comprehensive Guide to Secondary Tax on Companies

LAPD-TAdm-G02 – Comprehensive Guide to Advance Tax Rulings

LAPD-TAdm-G06 – Quick Guide on Alternative Dispute Resolution

LAPD-TAdm-G13 – Reportable Arrangement Guide

LAPD-TT-G01 – Tax Guide for Micro Businesses

LAPD-VAT-G04 – VAT 411 Guide for Entertainment Accommodation and Catering

LAPD-VAT-G05 – VAT 412 Guide for Share Block Schemes

LAPD-VAT-G06 – VAT 413 Guide for Estates

LAPD-VAT-G07 – VAT 414 Guide for Associations not for Gain and Welfare Organisations

Legal-Pub-Guide-IT12 – Guide to the Urban Development Zone Allowance

Legal-Pub-Guide-IT17 – Basic Guide to Section 18A Approval

Legal-Pub-Guide-IT26 – Tax Exemption Guide for Public Benefit Organisations in South Africa

Legal-Pub-Guide-IT36 – Guide to Section 18A Approval of a Department in the National Provincial and Local Sphere of Government

Legal-Pub-Guide-VAT03 – VAT 409 Guide for Fixed Property and Construction

Legal-Pub-Guide-VAT19 – VAT Rulings Process Reference Guide

Legal-Pub-Guide-VAT20 – VAT section 72 decisions process reference guide

Legal-Pub-Guide-VAT404 – VAT 404 – Guide for Vendors

Legal-Pub-Guide-VAT420 – VAT 420 – Guide for Motor Dealers

Legal-Pub-Guide-VATRef01 – VAT Reference Guide – Foreign Donor Funded Projects

MPR1 – Mineral and Petroleum Resources Royalty Application Form – External Form

RA01 – Reporting Reportable Arrangements – External Form

RC02 – Application for Certificate of Residence for Persons other than Individuals – External Form

Rev16 – Claim for STT Refund – External form

SPPOA – Special Power of Attorney – External Form

TPPOA – Special Power of Attorney to Tax Practitioner – External Form

VAT-REG-02-G01 – Guide for Completion of VAT Application – External Guide

VAT-REG-02-G02-Supply-of-Electronic-Services-by-Foreign-Suppliers-and-Foreign-Intermediaries-External-Guide

VAT101 – Value Added Tax Registration Application – External form

VAT102 – Application for separate registration VAT – External form

VAT215 – Record in respect of Imported Services – External Form

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