Following the interaction with the Strategic Plan of SARS, the Committee noted the following: . SARS does not communicate the issue of enforcing compliance very effectively. The Committee believed that there are some individuals and institutions that are not tax compliant and asked whether SARS has a communication strategy to inform the citizens about the dangers and actions taken of non-compliance. . The Committee enquired if there was a litigation process in place where people could contest against decisions taken by SARS. . In relation to skills development, the Committee enquired about the mechanisms that are in place to retain skills. . With regards to the streamlining operations, various SARS offices around the country have been considered to be consolidated. The Committee enquired if there was a process in place where people can fully understand and be consulted on the implications of a consolidation process. . The Committee noted that in the previous parliamentary term, discussions took place in relation to tax deduction for people with disabilities and referred to a list that was being discussed at that time. The Committee wanted to know what progress has been made to finalise the list. . In relation to enforcement, the Committee enquired what steps SARS will take to bring the informal economy into the tax net. . Regarding the Customs Border Unit (CBU), the Committee asked how many cases this unit dealt with and what the outcomes of these cases were. . In relation to the review of the policy on the disposal of illicit goods, the Committee enquired how far this process was. . The Committee noted that SARS will provide capacity for the CBU and asked how this process will unfold. . In relation to the Interim Economic Partnership Agreement that was signed between certain members of the Southern African Customs Union (SACU) and the European Union, the Committee enquired what the implications were for these countries. The Committee also enquired how far the process of reviewing the SACU revenue formula was.