(1) Whether any studies have been undertaken to ascertain the efficiency and quality of service provided by the SARS office in Pietermaritzburg in terms of (a) the number of taxpayers being assisted and (b) the length of time each person waits to be served; if not, why not; if so, what are the relevant details; (2) whether any plans are in place to improve (a) the size of this office, (b) its location and (c) the quality of service offered to the taxpayers of the KwaZulu-Natal Midlands; if not, why not; if so, what are the relevant details?