<Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> <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> Of the R813. 8 billion collected by SARS in 2012 / 2013, R459. 6 billion (56%) came from direct taxes and R353. 3 billion (43%) from indirect taxes . </P>

What is the purpose of vat in south africa