(1) Whether the SA National Roads Agency Limited (Sanral) is aware of the fact that the omission of the road user’s value-added tax (VAT) number on their taxation invoices is an offence; if not, why not; if so, (a) why would Sanral consider the redistribution of these irregular invoices to the road users concerned, (b) what will the costs of the redistribution process amount to and (c) what are the further relevant details; (2) whether the VAT, as contained in each tax invoice from Sanral, has already been transferred to the SA Revenue Service (Sars) in terms of the Friday, 24 July 2015 924 INTERNAL QUESTION PAPER: NATIONAL ASSEMBLY NO 24 - 2015 law; if not, (a) why not and (b) when will this matter be rectified; if so, (i) what does the monthly transfer run into as from 1 December 2013 up to the latest specified date for which information is available and (ii) what is the source of the VAT payments?