5.6 Service Improvements In relation to services improvements, the Commissioner indicated that SARS continues to deliver against target and expectation on the modernisation programme embarked on in 2007. The key initiatives initially aimed at transforming the income tax process from a complex paper-based and labour- intensive process, to a simplified and automated process, has delivered great results. This endeavour has not only reduced cost for both SARS and taxpayers, but it has also gone a long way toward strengthening the compliance aspect.