0 Presentation to Parliament Committee on Finance 15 May 2007

1

Presentation to Parliament Committee on Finance

15 May 2007

2

OVERVIEW

1. Introduction

2. A new strategic plan – 2008 - 2010

3. The strategy for the next 5 years

4. The modernisation agenda – 10 programs

5. What will be delivered in 07/08

6. The operational deliverables 07/8

7. Financials

8. Conclusion

3

Introduction

4

KEY MESSAGES: 2002 – 2006 STRATEGIC APPROACH

1. Understanding the base– Segmentation– “Cradle to grave” approach

2. Compliance approach– Compliance model (service, education and enforcement)– Focused enforcement – Integrated approach to compliance– High visibility and maximum coverage– Promote understanding of citizenship obligations

5

KEY MESSAGES: 2002 – 2006 STRATEGIC APPROACH

3 Changing the culture and work ethic – Intensive communication– Integrity– Better skills and management cadre

4 SARS Transformation programme / Siyakha enhancement; i.e – Process innovation – Integrated systems– Variety of channels of interaction

5 Partnership/ collaboration - taxpaying community

6

KEY MESSAGES: 2002 – 2006 : CAPABILITIES REQUIRED

People development

• Inculcate team culture

• Achieve better employment equity

• Enhanced people wellbeing

• Develop cadre of progressive professional managers

• Business and Technical skills

Information Technology

• Systems responsive to complex business environments

• Migration from legacy systems to a more modern platform

• Empower and enable frontline

– Business Intelligence

– Data mining

7

SARS CELEBRATES 10 YEAR ANNIVERSARY

This year SARS celebrates 10 years as an integrated, administratively autonomous Customs and Revenue Administration

As we prepare to celebrate the past decade we have taken some time to pause, reflect, take stock of our journey so far and chart our focus for the journey ahead

– “Re aga bokamoso bobothle - We are building our future together”

8

SARS JOURNEY TO DATE AND BEYOND . . .

50%

40%

30%

20%

10%

0%

0 1 2 3 54

Bureaucratic, inefficient and ‘siloed’ by tax products and systems

IT enabled, process and market segmented organisation

Process modeled & team based organisation

• Leverage IT to gain efficiencies and further reduce processing times

• Smoother revenue collection cycle

• Service and enforcement tailored to market segment needs

• Ability to absorb other government enforcement and collection roles

• Knowledge & intelligence drive

Eff

icie

ncy

Ga

ins

Timeframe - Years

Siyakha 1

Siyakha 2 (Modernisation)

Pre-Siyakha

• Flatter more empowered organisation

• Efficient, standard scale processes

• Dedicated taxpayer services function

• Dramatically improved enforcement

• Better trained/motivated staff

9

A new strategic plan 2007/08-2009/10

• The reflection and diagnostic

• A new Strategic plan

10

SARS JOURNEY TO DATE AND BEYOND . . .

SARS has been very successful in the past 10 years in collecting revenues and absorbing volume growth while integrating and transforming the organisation

In the past 10 years SARS has grown revenues from R123 billion in 1995/96 to R495 billion in 2006/07. This revenue growth has been driven by South Africa’s GDP growth and inflation together with improvements in compliance, improved taxpayer behaviour and tax policy changes

In addition to coping with this growth, SARS has been able to significantly improve taxpayer and trader service levels as well as transform the organisation in many respects

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From . . .

• Rigid administrative organisation

• Separate revenue, customs and excise department

• A government department

• 11 independent tax authorities

• Uninspiring culture with low racial diversity

• Less than 5% of population registered taxpayers

THIS HAS BEEN DRIVEN BY SARS EFFORTS OVER THE LAST 10 YEARS

• Improved external reputation and global involvement through WCO chairmanship

• Increased diversity and strong positive image in SA and region

• Strong growth in revenue and tax register

To . . .

• Externally oriented and flexible to change

• Autonomous integrated organisation

12

• Annual revenue has grown by 12.6% p.a. over past 10 years

• CIT has shown fastest growth, growing at 19.4% p.a.

• PIT has had the slowest growth at 9.5% p.a. partly due to R69 billion rebates/ tax breaks awarded to taxpayers

SARS HAS ACHIEVED ANNUAL REVENUE GROWTH OF 12.6% P.A. OVER THE PAST 10 YEARS

SARS revenue collection, 1996-2006

Rbn

50

66

72

100

24

23

1995/96

286

40

68

165

1997/98

367

48

86

201

1999/2000

43

9

61

90

252

2001/02

49

8

81

98

302

2003/04

3313

99

112

329

2004/05

59

18

114

126

17

2005/06

Other

Customs

CIT

VAT

417

517

33

51

123

PIT

CAGR*

10.9%

13.1%

19.4%

13.3%

9.5%

*Compound Annual Growth Rate

13

Total imports and exportsRbn

Population registered for taxRegistered taxpayers as % of labour force

28.0

18.016.8

1995/96 2000/01 2005/06

+67%+67%

PROCESSED INCREASED VOLUMES WHILE IMPROVING LEVELS OF COMPLIANCE

Tax register has grown by 10.5% over last 10 yearsIndividuals and companies, thousands

6,313

3,9612,447

1995/96 2000/01 2005/06

+158%+158%

Taxpayer volumesNo. of PAYE, PIT and VAT assessments processed, millions

12.18.7

4.5

1996/97* 2000/01 2005/06

+169%+169%

683467

229

1995/96 2000/01 2005/06

+198%+198%

*No PAYE data available due to manual systems

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TRANSFORMED ITS EMPLOYEE PROFILE AND DIVERSITY

Change in employee diversity

1010

88

40

2004

4

37

47

2006

White

African

Coloured

Indian6

69

21

1998

5

56

31

2001

6

6

50

36

2002

6

44

• Since 1998 the representation of– Previously disadvantaged individuals increased from 21% to 47%– Black females increased from 10% to over 25%

• Since 2002, African representation in senior management (grade 7–9) has increased from 34% to 47%

15

OUR CHALLENGES

• Growth in processing volumes has significantly outpaced growth in available resources

• In order to achieve its current operational commitments SARS has been allocated R18.7 billion over next three years

• In addition SARS needs to– Play a role in implementing the new social security and the wage subsidy– Increase its focus on border security due to increasing challenges in the

international environment– Improve its current processing is largely manual and paper intensive – Enhance and professionalise management and operational processes and systems

• Increased focus on border security and customs

• Enhanced systems and processes

16

GROWTH IN PROCESSING VOLUMES HAS SIGNIFICANTLY EXCEEDED GROWTH IN AVAILABLE RESOURCES

SARS has managed strong volume growth . . .

Growth in processing volumes

No. of transactions, m

. . . however, growth in SARS resources has not kept pace

Growth in SARS employees

+27%

13 977

2005/06

11 012

2001/02

12 265

02/03

13 138

03/04

13 210

04/05

• Resources have not grown in line with revenues

• In addition SARS has old systems and improved, but manual processes

Growth in trade volumes

No. of transactions, m

4.8

3.3

+46%

2002/03 2005/06

8.7

2001/02

12.1

2005/06

+39%

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SARS NEEDS TO PLAY A ROLE IN IMPLEMENTING THE NEW SOCIAL SECURITY AND THE WAGE SUBSIDY

Social Security and Wage Subsidy are priorities which

need significant effort in initial thinking and planning and should be appropriately

resourced

SARS is already starting to plan and the next steps are …

Define SARS’ roleDevelop the complete business case

Start implementation as soon as possible

– Finalise the role that SARS will play in collecting/administering the SST and Wage Subsidy

– Determine the other stakeholders that SARS will need to partner with

– Engage with stakeholders to determine the model that will be used for the administration of the Wage Subsidy

– Determine resources needed and develop the necessary capabilities to deliver

– Identify the inter dependencies and areas of synergies

– Design a detailed implementation plan

Social Security Wage Subsidy+

18

CHALLENGES IN THE INTERNATIONAL ENVIRONMENT REQUIRE AN INCREASED FOCUS ON BORDER SECURITY

• Customs subjected to globalisation and a catalyst for competitiveness

• Global security concerns require customs to safeguard borders

• Shift emphasis from import control to export control as result of single transaction approach

• SARS lead agency at port of entry as well as BCOCC chair

Implications/impact

• Increased global interconnectedness and complexity

• Increased international trade volumes and number of participants

• More advanced global production networks and trade

• Emergence of transnational organised crime networks

International trends

19

SARS SYSTEMS AND PROCESSES DELIVER THE BASIC REQUIREMENTS, BUT ARE NOT FULLY INTEGRATED AND CAN BE ENHANCED

Systems currently fulfill basic processing requirements, however:

• Lack of automation across business processes – high volume of core manual processes

• Lack of integration across core tax systems

• Distinct solutions by tax for similar processes

• Overall data quality across all tax systems has been compromised

• Lack of consolidation of functions across customs and revenue

• Upstream problems in the functional business units

• Current complexity limits ability to implement change quickly

SARS needs to significantly modernise operations in order to deliver on current business needs whilst creating the capacity and foundation for future growth

20

A new strategic plan 2007/08-2009/10

• The reflection and diagnostic

• A new Strategic Plan

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For SARS to deliver on its strategic challenges requires balancing delivery of core operations whilst accelerating implementation of the modernisation programme

SARS must continue to sustain operational performanceAND

Accelerate the Modernisation Programme

DELIVERY OF CORE OPERATIONS AND MODERNISATION PROGRAMME

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Key elements of strategic plan

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THE MANAGEMENT AGENDA WILL ENSURE THAT SARS IS ABLE TO DELIVER ON ITS STRATEGIC CHALLENGES

New government priorities

New operating model

Organisational foundation

Strategic challenges

Maximise revenue, compliance and taxpayer service

Lead agency and enhanced border control

Social security tax and wage subsidy

Target Education and outreach programmes

Strategic Pillars

+

+

+

… whilst sustaining our current business.

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SARS MODERNISATION PROGRAMME HAS BEEN SEQUENCED ACROSS 3 PHASES OVER NEXT 5 - 7 YEARS

Phase 1:

Create capacity, design and prepare for modernisation

• Align organisation on strategic choices and direction

• Launch division specific quick-wins and no regrets moves

• Develop intelligence and transparency on taxpayer and trader segments and develop differentiated business model

• Develop core skills and capabilities to deliver

• Take actions to improve performance transparency and business processes

• Develop organisational capabilities and capacity

Estimated timing

Focus of management agenda

2 years

Phase 2:

Implement new model

• Implement new business model per segment

• Capabilities in place

• Shift in effort and allocation of resources

• Core tax process re-design

• Broader people process and values programme

2-3 years

• Change the way SARS acts and performs in all areas and on all organisation levels

• Deliver full results according to aspirational targets and desired end state (revenue, compliance, border management)

1-2 years

Phase 3:

Delivery of world-class service

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SARS MODERNISATION AGENDA

1. Develop new Operating Model

2. Support Government Priorities

3. Strengthen Organisational Foundations

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THE MODERNISATION AGENDA – NEW OPERATING MODEL

Programmes Rationale and actions

Create differentiated operating model Create differentiated operating model

• Segment taxpayers/traders and develop strategies and operating model by segment

• Reallocation of resources

• Long-term benefits once established

Enhance core operations and build capabilitiesEnhance core operations and build capabilities

• Imperative to stabilise and repair core foundation for sustained performance

• Build basic core operations capabilities (e.g. scanning, automation and e-filing)

• Redesign core tax product processes

Develop an integrated risk management and enforcement system

Develop an integrated risk management and enforcement system

• Capture of additional growth and closure of tax gap

• Increase capacity and enhance capabilities of enforcement and risk

Improve customer service, outreach andeducation

Improve customer service, outreach andeducation

• Important for SARS to be responsive to taxpayers,

• Maintain perception of being efficient revenue collector

• Re-design service model to improve service levels and meet service charter targetsN

ew o

per

atin

g m

od

el

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NEW OPERATING MODEL? - MOST REVENUE TODAY IS COLLECTED FROM A CONCENTRATED NUMBER OF TAX PAYERS

Number of taxpayers today Total revenues collected today

Tax and revenue pyramid comparisons

High

Low

Informal economy and new tax payers from economic growth

Majority of revenues collected from concentrated number of tax payers (large corporations and individuals)

Limited revenue collection from bulk of existing tax payers

Strategic challenge to educate and capture effect of informal economy and new taxpayer growth

Taxpayer population pyramid

Revenue collection pyramid

Re

ven

ue

pe

r ta

xpa

yer

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CURRENT RESOURCE DISTRIBUTION

SARS today

Tax base

Revenue

Some resource against differentiated and specialised activities, e.g., LBC, HNW

Majority of resources deployed against manual processing for mid-low end taxpayers – predominantly PIT

Targeted initiative based activities reaching out to informal economy and education, e.g., small business amnesty

1

2

1

2

3

3

29

SARS REQUIRES A DIFFERENTIATED APPROACH TO ENGAGING WITH TAXPAYERS AND TRADERS

Future SARS

• Streamline middle Optimise and reduce effort on processing medium revenue generating taxpayers/ traders

• Increased specialisation Improved targeting of high revenue generating taxpayers/ traders

• Increase outreach Efficiently enlarge footprint to increase awareness and compliance amongst SMMEs and the informal sector

1

1

2

2

3

3

30

SARS’ COMPLIANCE MODELS SEEKS TO INCREASE VOLUNTARY COMPLIANCE

Enf

orce

men

t

Service

Education

Environmental Knowledge and Understanding

Effective Segmen-

tation

Risk Assessment

Customer Awareness

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SARS’ COMPLIANCE STRATEGY IS BASED ON PROPORTIONAL RESPONSE

• Excellent service for those who are compliant and low risk

• Service and education for those who seek to be compliant but may not understand their obligations

• Assistance and understanding for those who make honest mistakes

• Full weight of the law for those who are knowingly non-compliant

SARS’ compliance strategy is based on a response proportional to the behaviour of taxpayers and traders

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New Operating Model

What we plan to have achieved by end of this year and 2010

33

Deliverables in 2007/08Deliverables over next 3 yrs

WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - CREATE A DIFFERENTIATED OPERATING MODEL

• Refined and completed taxpayer and trader segments

• Defined segment strategies for agreed segments with respect to enforcement, customer service model and tax products

• Re-designed our operating model to meet differentiated requirements; and

• Operationalised the reconfigured operating model for key segments

• Develop clearer understanding of taxpayer and trader segments

34


WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - INTEGRATED RISK AND MANAGEMENT AND ENFORCEMENT SYSTEM

• Develop an integrated risk and enforcement strategy

• Implemented integrated risk scoring and targeting tools

• Leveraged 3rd party data capabilities; and

• Tailored our risk approach based on the outcome of the differentiated operating model

• Increase capacity and enhance capabilities of enforcement and risk

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• Significantly improved our service levels

• Redesigned our service delivery model with respect to all service channels

• Implemented some key re-designed changes (such as a call centre upgrade, case management and tracking solution and single registration capability)

• Implemented a single registration and view of a taxpayer/ trader’s relationship across SARS products; and

• Differentiated treatment of practitioners in Service Centres


WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - IMPROVE CUSTOMER SERVICE, OUTREACH AND EDUCATION

• Replace current systems at call centres, back office and branches; and

• Implement an easy-to-use interface to our PIT legacy system at call centres

36


WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - ENHANCE CORE OPERATIONS AND BUILD CAPABILITIES

• Improve payment processing and administration

• Refined and automated the assessment process (including simplification of forms); and

• Implemented 3rd party data verification and applied it to assessment process

• Complete initial phase of revised PIT assessment process; and

• Implement revised debt definition rules and reduce debt balance

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38

THE MODERNISATION AGENDA – NEW GOVERNMENT PRIORITIES

Implement national social security tax and wage subsidy

Implement national social security tax and wage subsidy

• Commitment to implement social security by 2010, and administer wage subsidy

• Leverage synergies and interdependencies with core tax systems

Strengthen border control (lead agency & security at ports of entry)

Strengthen border control (lead agency & security at ports of entry)

• National priority to protect borders and curtail illicit trade

• Implement AEO accreditation programme and implement CBCU units

• Prepare for tax and customs implications of World Cup 2010

New

go

vern

men

t p

rio

riti

es


39

Government priorities


40


WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - IMPLEMENT NATIONAL SOCIAL SECURITY TAX AND WAGE SUBSIDY

• Implement SARS components of social security

• Implement necessary process and technology infrastructure; and

• Started administering the wage subsidy

• With key stakeholders, agree SARS’s role and the strategy to deliver on social security tax and wage subsidy

41

• Implemented a fully operational Authorised Economic Operators (AEO) accreditation programme

• Set up Customs Border Control Unit (CBCU) at Customs borders

• Improved coordination and cooperation between all agencies at ports of entry

• Increased regional cooperation with Southern African Customs Union members

• Successfully prepared to manage border and tax related issues in the hosting of 2010 FIFA Wold Cup; and

• Further captured internal synergies between Customs and Revenue


WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - STRENGTHEN BOARDER CONTROL

• Finalise SARS Customs strategy

• Implement first phase of Customs Border Control Unit (CBCU)

• Implement first phase of scanner programme at selected ports of entry; and

• Implement first phase of the Authorised Economic Operators (AEO) accreditation programme

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THE MODERNISATION AGENDA – ORGANISATIONAL FOUNDATION

Further professionalise management processes and governance

Further professionalise management processes and governance

• Limited MIS capability and performance management in place

• Professionalised management planning, tracking and reporting processes

Improve infrastructure (ICT and Facilities)Improve infrastructure (ICT and Facilities)

• Improve operational efficiency by upgrading operating systems and hardware

• Upgrade and improve facilities to ensure compliance with health and safety regulations

Effective communication and change management Effective communication and change management

• Create buy-in and excitement for change

• Education of taxpayers

Transform SARS’ culture and further enhance people capabilities

Transform SARS’ culture and further enhance people capabilities

• 2007 Year of the People, people are critical enabler to any change agenda

• Improve talent and performance management processes

• Skills lacking in critical areas

• Embedding of values

Org

anis

atio

nal

fo

un

dat

ion


44

Strengthening Organisational foundation


45


WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - FURTHER PROFESSIONALISE MANAGEMENT AND GOVERNANCE

• Professionalised management planning, tracking and reporting processes; and

• Improved our strategic sourcing strategy and implemented process changes to selected purchase categories

• Integrate the current disparate stores of human resource and financial information to optimise planning and transactional processing; and

• Automate a number of current manual, paper-intensive human resource processes

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WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - TRANSFORM SARS’ CULTURE AND FURTHER ENHANCE PEOPLE CAPABILITIES

• Revised our talent management strategy

• Implemented key initiatives such as recruiting, training and development, succession planning and repositioning of talent; and

• Implemented improved performance management processes within an enhanced governance framework

• Engage the organisation on the new direction and prioritise areas for improvement; and

• Implement first phase of an automated performance management process

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WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - IMPROVE INFRASTRUCTURE (ICT)

• Stabilised and upgraded the foundation of core legacy systems

• Implemented a revamped network to support transactional volume growth; and

• Improved disaster recovery capability

• Implement the first phase of the stabilisation programme

• Implement the first phase of the new network; and

• Implement the first phase of the hardware and mainframe optimisation programme and release capacity

48


WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 - IMPROVE INFRASTRUCTURE (FACILITIES)

• Finalise our facilities strategy

• Redesign facilities to align with the new service model; and

• Upgrade and improve facilities to ensure compliance with health and safety regulations and to satisfy business needs

• Complete the revised facilities strategy; and

• Complete the first phase of the 3-year plan to achieve compliance with health and safety regulations

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WHAT WE PLAN TO HAVE ACHIEVED BY END OF THIS YEAR AND 2010 -EFFECTIVE COMMUNICATION AND CHANGE MANAGEMENT

• Implemented the revised brand management strategy reflecting SARS’s direction; and

• Enhanced communication capacity to support change management

• Communicate the modernisation agenda to all employees; and

• Successfully communicate the changes to the 2007 assessment process to taxpayers and traders

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THE MODERNISATION AGENDA COMPRISES OF 3 PILLARS WHICH ARE SUPPORTED BY 10 PROGRAMMES

Programmes

New

op

erat

ing

mo

del

Further professionalise management processes and governanceFurther professionalise management processes and governance

Improve infrastructure (ICT and Facilities)Improve infrastructure (ICT and Facilities)

Effective communication and change management Effective communication and change management

Transform SARS’ culture and further enhance people capabilities Transform SARS’ culture and further enhance people capabilities

Create differentiated operating model Create differentiated operating model

Enhance core operations and build capabilitiesEnhance core operations and build capabilities

Develop an integrated risk management and enforcement system Develop an integrated risk management and enforcement system

Improve customer service, outreach andeducationImprove customer service, outreach andeducation

Implement national social security tax and wage subsidyImplement national social security tax and wage subsidy

Strengthen border control (lead agency & security at ports of entry)Strengthen border control (lead agency & security at ports of entry)

New

g

ove

rnm

en

t p

rio

riti

es

Org

anis

atio

nal

fo

un

dat

ion

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Operational Deliverables

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WE ANTICIPATE SIGNIFICANT GROWTH IN CORE TRANSACTION VOLUMES OVER THE NEXT 3 YEARS

CUSTOMS VOLUMETRICSUnit FY2006/07 FY2007/08 FY2008/09 FY2009/10

Trade facilitationTransactions processed (BOE & CCA1's) # 4,925,701 5,667,158 6,542,272 7,552,661

Projected targets

SERVICE VOLUMETRICSUnit FY2006/07 FY2007/08 FY2008/09 FY2009/10

Return throughputNumber of assessments (through put) # 4,958,523 5,495,346 5,928,043 6,408,347

Projected targets

ENFORCEMENT VOLUMETRICSUnit FY2006/07 FY2007/08 FY2008/09 FY2009/10

AuditNumber of audits # 66,000 66,000 69,000 72,500

Projected targets

53

Financials

54

IN ORDER TO ACHIEVE ITS CURRENT OPERATIONAL COMMITMENTS SARS HAS BEEN ALLOCATED R18.7 BILLION OVER NEXT THREE YEARS

Revenue targets

R billions

Funds allocated

R billions

659.8606.8

556.5

2009/10

+19%

2007/08 2008/09

6.76.2

5.7 0.90.7

Business

as usual

2009/10

Initiatives0.8

5.8

2008/09

5.0 5.4

2007/08

55

SARS BUDGET ALLOCATION FOR NEXT THREE YEARS

Funds allocated FY 2007/08 FY 2008/09 FY 2009/10 3 year Total

Personnel 3,342 3,609 3,890 10,841

Administration 519 560 604 1,683

Stationery and Printing 202 218 235 656

Professional and special services 599 647 697 1,942

Land and Buildings 350 377 407 1,134

Miscellaneous 2 3 3 8

Business as usual funding allocated 5,014 5,414 5,835 16,263

Inititiative funding allocated 716 808 942 2,467

Total Funds allocated 5,731 6,222 6,777 18,730

56

CONCLUSION

• SARS celebrates its ten year anniversary we have managed to collect an estimated R493 billion in 2006/7 up from R165 billion in 1997/98. This has been rooted in the synergies of economic growth, tax policy reform and improvements in administrative efficiency. But over time such reforms and improvements will have an ever-diminishing impact on revenue collection

• Already the organisation is burdened with an ever-mounting avalanche of paperwork linked to its process of manual and paper-based tax administration and steadily increasing numbers of taxpayers.

• Among the immediate challenges facing SARS are meeting its Service Charter standards and enhancing its risk identification capability. Technology has a major role to play, with process re-engineering also providing key gains

• People remain at the centre of SARS. In this regard, skills development and capacity remain one of the organisation’s most immediate and on-going challenges. Our strategic plan provides a platform for building these capabilities

• Our strategic plan is dependant on the sufficient allocation of financial resources

• It is in the spirit of “BATHO PELE – Putting people first” and “Re aga bokamoso bobothle - We are building our future together” that we embrace our role in the future of South Africa.

57

THANK YOU!!

Documents

0 Presentation to Parliament Committee on Finance 15 May 2007