1. In line with the findings and recommendations of the Nugent Commission of Inquiry, SARS has implemented an improved integrated and collaborative enforcement approach to address issues related to Illicit Financial Flows (IFFs). Various units operating collaboratively have been established to provide a credible response to the threat/risk brought about by IFFs in line with the SARS strategy, to make it hard and costly for taxpayers and traders who do not want to comply. They include:
2. All allocations are determined as part of the budget process. If a court decides that recovered money must go into the Criminal Assets Recovery Account (CARA), then funding is allocated in terms of Section 69A of the Prevention of Organised Crime Act of 1998 (POCA) that provides for the allocation of funds to law enforcement agencies and organisations rendering assistance in any manner to victims of crime.
Section 65 of POCA establishes a Criminal Assets Recovery Committee (CARC), which is responsible for providing Cabinet with recommendations on the utilisation of money deposited into CARA and providing advice on specific issues related to the criminal assets recovery process. It consists of the Ministers of Justice and Correctional Services (MoJCS - Chairperson), Police and Finance, the National Director of Public Prosecutions, and, if necessary, two other persons designated by the MoJCS.
3. (a) SARS, like any other entity/department which requires funding from the fiscus, participates in the budget process through which funds are allocated for different priorities and programmes of government.
(b) In 2019, SARS established the Liaison Unit with the aim to strengthen whole-of government collaboration but, particularly, with the law enforcement agencies, the FIC, the AFU, and SARB. This includes: