(1)With reference to the collection of tax and value-added tax (VAT) by the SA Revenue Service (SARS), (a) how many (i) natural persons and (ii) juristic persons have to date been registered for VAT tax for the (aa) five most recent tax years and (bb) current tax year, and (b)(i) to what number of the specified number of persons were VAT refunds owed by SARS in each of those years and (ii) what is the percentage of persons in relation to the total number of registered VAT payers to whom VAT refunds were owed in each of the specified years;
(2) what is the total (a) amount and (b) percentage in relation to the paid VAT amount and percentage that had to be refunded for each of those years?