As SARS was firing on all cylinders despite the outbreak of the COVID-19 pandemic and resultant lockdown, this is indicative of a competent revenue authority who will only increase their collection efforts as the economy recovers and Sheriffs are allowed to execute on unpaid tax debts. Taxpayers who have undeclared or understated income may be within SARS’ crosshairs. Before SARS pulls the trigger, it is wise for taxpayers to become compliant through the Voluntary Disclosure Programme (“VDP”). Taxpayers may be daunted by the VDP process, as they do not know what it entails.