Is SARS Leading the Way in Tax Intelligence?

In an era where AI and data analytics are driving global tax innovation, SARS is proving it’s not lagging behind. In reality, SARS has kept modernization at the top of its agenda—and continues to drive it forward.

During the Budget Speech on 12 March 2025, SARS reaffirmed its commitment to automation and AI-driven tax processes. One standout initiative is the modernized Traveller Declaration System, designed to digitize cross-border travel declarations for both individuals and entities.

A quick review of the online Traveller Declaration system reveals compulsory fields like Travel Type and Travel Reason, with the Travel Reason field offering a broad selection, ranging from “business” to “employment” and more.

But beyond administrative convenience, could SARS be leveraging this data for something bigger?

The Real Game Changer: Tracking Cross-Border Tax Risks

For years, businesses have struggled with the hidden tax risks of employee travel—a problem passed around like a hot potato between global mobility managers, international tax teams, and finance departments. The biggest hurdle? A lack of centralized data on employee movements.

Now, with SARS potentially using AI-powered analytics to track business travel, companies may no longer have the luxury of turning a blind eye. Could this system become a tool for SARS to identify payroll tax liabilities, corporate tax risks, and even permanent establishment risks?

If so, SARS might just be ahead in the race—leaving businesses with one pressing question: Are you prepared for what’s coming?