Large Business and International (LBI)


The Large Business Centre (LBC) was formed in 2004 offering a more customised service to large business taxpayers.  This model has been reviewed and evaluated over the years to improve and optimise its service offerings.  During 2015 the LBC function was reviewed to eliminate duplication and improve efficiencies and effectiveness of its business practices. The LBC transitioned to the then new operation model and continued to serve large businesses.   However, an assessment of the Large Business operational environment and operating model during the 2017/18 financial year revealed several shortcomings and it was decided to re-establish the Large Business unit with the purpose of ensuring that large business clients receive the dedicated service and enhanced support they require.

Establishment of the SARS Large Business and International Unit

The Large Business and International (LBI) office was launched in December 2018 and provides an end-to-end service to its taxpayers ensuring an elevated focus on its offerings.  The Large Business and International office is a centre of excellence that responds effectively to its taxpayers needs which is aligned to international tax administration best practice.

The unit aims to:

  • Provide a seamless, integrated and easily accessible contact point with enhanced offerings to its taxpayers,
  • Provide certainty to its taxpayers by ensuring a simple and transparent tax administration process.
  • Provide awareness to Large Businesses of its tax obligations.
  • Ensuring optimal compliance to deliver on its mandate to collect all revenues due.

Value proposition

The value proposition offered by the large business centre is to promote voluntary compliance at the lowest cost to the taxpayer and SARS, with a three-pronged approach consisting of –

  • Dedicated relationship management by industry and sector, ensuring that tax teams allocated to the client has specialised knowledge and understanding of the client’s business.
  • A highly skilled and professional team with proficiency on multiple tax types for taxpayers with complex tax portfolios, including those operating in multiple tax jurisdictions.   To this end, SARS aims to facilitate clarity of the taxpayer’s obligations and improve efficiency in assessments, audits, and dispute resolution processes.
  • Centralised management of the taxpayer’s tax compliance requirements across tax types which SARS refers to as a ‘One-stop shop’ end-to-end service. This service provides the taxpayer with seamless interaction with SARS for any tax requirement or query the taxpayer may have, through one relationship management team who manages their entire tax portfolio.

LBI Taxpayer inclusion criteria

  • Groups / Companies with turnover greater than R1 billion
  • All Stock Exchange Listed Groups / Companies
  • All Multinational Enterprises (including all Foreign Electronic Service Providers)
  • Financial Services Groups / Companies with turnover greater than R500 million
  • Mining Groups / Companies with turnover greater than R500 million

LBI Offices

The Large business offices has its footprints in the four main regions, Kwa-Zulu Natal, Eastern Cape, Western Cape with its headquarters located in Woodmead, Johannesburg.

Large Business Centre Gauteng

Woodmead North Office Park,

54 Maxwell Drive,


Sandton, 2196

Large Business Centre Kwa-Zulu Natal

201 Doctor Pixley Kaseme Street


Kwa-Zulu Natal


Large Business Centre Eastern Cape

3 Winston Ntshona Street,

Sanlam Building

5th Floor,

Central, Port Elizabeth


Large Business Centre Western Cape

11th Floor, Project 166

22 Hans Strijdom Avenue

Cape Town


Relationship Management

Relationship Management has a dedicated team who are the primary contact for all large and international taxpayers.

For more information on Relationship Management including contact details, click here.

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(a) – Application for Tax Directive Gratuities – External Form

IRP3(c) – Application for Tax Directive Fixed Amount – 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-G12 – Guide to the Urban Development Zone Allowance

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-G02 – VAT 404 Guide for Vendors

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

LAPD-VAT-G09 – VAT 420 Guide for Motor Dealers

LAPD-VAT-G17 – VAT Reference Guide for Foreign Donor Funded Projects

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

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


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

WTR01 – Return for Withholding Tax on Royalties – External Form

Table of Contents

Last Updated: