a) The Large Business Centre was decentralized as part of the new operating model that was adopted by SARS in 2016. SARS was of the view that decentralization will allow large businesses to have easy access to SARS offices throughout the country and by this enhance the service offering to the sector.
b) SARS took an executive decision to re-establish the Large Business segment after conducting diagnostic studies that showed the synergies and gains achieved when the Large Business Centre was centralised. The LBC will formally commence operations on 1 April 2019.