<P> Taxation in South Africa may involve payments to a minimum of two different levels of government : central government through the South African Revenue Service ( SARS ) or to local government . Central government revenues come primarily from income tax , value added tax ( VAT ) , corporation tax and fuel duty . Local government revenues come primarily from grants from central government funds and municipal rates . In the 2012 / 2013 fiscal year SARS collected R 813.8 billion ( equivalent to US $ 73.1 billion ) in tax revenue , a figure R71. 2 billion ( or 9.6 % ) more than that from the previous fiscal year . In 2012 / 13 financial year South Africa had a tax - to - GDP ratio of 25.3 % reflecing a marginal increase from 25 % in 2011 / 12 . </P>
<P> Taxation in South Africa may involve payments to a minimum of two different levels of government : central government through the South African Revenue Service ( SARS ) or to local government . Central government revenues come primarily from income tax , value added tax ( VAT ) , corporation tax and fuel duty . Local government revenues come primarily from grants from central government funds and municipal rates . In the 2012 / 2013 fiscal year SARS collected R 813.8 billion ( equivalent to US $ 73.1 billion ) in tax revenue , a figure R71. 2 billion ( or 9.6 % ) more than that from the previous fiscal year . In 2012 / 13 financial year South Africa had a tax - to - GDP ratio of 25.3 % reflecing a marginal increase from 25 % in 2011 / 12 . </P>
what is the purpose of vat in south africa
what is the purpose of vat in south africa
Central government revenues
Central government revenues