Large Business Centre (LBC)


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 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 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 a number of shortcomings and it was decided to re-establish the Large Business unit with the purpose of ensuring that large business and high net-worth clients receive the dedicated service and support that they require.  

Large Business functionality re-established in December 2018

SARS has committed to the re-establishment of the Large Business (LB) unit as a dedicated and co-located large business capability, with the purpose of securing revenue, while simultaneously freeing up the Enforcement, BAIT and Customs and Excise divisions, so that the focus can be shifted to service, transactional processing and compliance activities.   The re-establishment of the large business unit will seek to achieve: 

  • Enhanced compliance focus
  • Enhanced revenue focus
  • Enhanced service and processing focus
  • Enhanced trade facilitation  

The re-establishment of the Large Business unit is being rolled out in two phases, with the interim solution having been put in place on 1 December 2018 and the final organisational structure to be in place by April 2019.   The new Large Business unit will be providing an end-to-end service, ensuring an elevated focus on a target segment, including High Net-Worth Individuals (HNWI) and Customs and Excise entities.  

With the re-establishment of the large business unit, we are setting out to achieve the following:  

Service and education

  • Providing a dedicated unit that provides end-to-end services
  • Improving customer experience through enhanced service and centralised authority
  • Increased ease and fairness of doing business with SARS
  • Taking a holistic and comprehensive approach in the management of LB and HNWIs tax compliance within their associated wealth structures


  • We are taking measures to improve tax compliance in the LB and HNWI segment, including identifying non-compliant taxpayers and their intermediaries, and using legal and enforcement tools
  • We are increasing our focus on Base Erosion and Profit Shifting (BEPS) and other tax avoidance measures 

More information on the final organisational structure will be published soon.

Relationship Management Team
Relationship Management has a dedicated team who are the primary contact for all large and high net-worth taxpayers.  The Relationship Management segment falls under the ambit of the Large Business and High Net-Worth Individuals Unit and reports to the Acting Interim Head: Large Business and High Net-Worth Individuals Unit.

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-G03 – VAT 409 Guide for Fixed Property and Construction

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-G11 – VAT Rulings Process Reference Guide

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

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 Refund out of Revenue – 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

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