The South African Revenue Services (SARS) has published a Draft Guide to the Voluntary Disclosure Programme. As provided in the explanatory note, the voluntary disclosure programme (VDP) was introduced as a permanent measure to increase voluntary compliance in the interest of enhanced tax compliance, good management of the tax system, and the best use of the SARS resources. The VDP is intended to encourage taxpayers to voluntarily disclose tax defaults. The draft guide provides general guida…