1. Around 2007 SARS established a unit that provided support to tax and customs investigations of the illicit economy and organized crime. At various times the unit was called the Special Projects Unit, National Resource Group and the High Risk Investigation Unit.
The formation and functioning of the unit has been considered and commented on by the Sikhakhane Panel, KPMG and the SARS Advisory Board. On 28 September 2018 retired Judge Kroon testified before the Commission of Inquiry, headed by retired Judge Nugent, that the establishment of such a unit was not unlawful.
2. SARS is not aware of any equipment procured by the unit that did not comply with the procurement policy.