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Pretoria - The South African Revenue Service (SARS) is intensifying its campaign to encourage small business owners to apply for amnesty.

SARS officials will visit various business premises on Friday in Hatfield, Pretoria, to establish whether they are registered for tax.

Most of these are formal businesses.

Officials will also investigate whether the businesses have any outstanding issues with SARS, and whether their proprietors are aware of the small business tax amnesty and had applied.

"During today's initiative in Hatfield, businesses operating outside the tax net will be firmly cautioned that they are breaking the law," said SARS in a statement.

The team of about 40 SARS officials will be led by the SARS executive and leave amnesty application forms with each business that qualifies for the amnesty.

Further to this, officials will offer assistance to business owners on how to apply for the amnesty.

SARS will record their details and conduct follow-up visits to each of the entities found to be non-compliant.

Audit activities and possible prosecutions will also be considered in the case of non-compliance.

"Today's action is in line with the commitment the Minister of Finance made to Parliament and the public in this year's Budget Speech in respect of the Small Business Tax Amnesty," SARS said, adding that it would continue to intensify its efforts to ensure that all businesses are afforded the opportunity to apply for amnesty.

The deadline for the amnesty remains 31 May 2007.

"After the deadline SARS will assume a vigorous enforcement campaign against businesses that are not tax compliant".

The amnesty period took effect in August 2006 and is available to businesses with a turnover of less than R10 million.

To date SARS has received 15 383 application forms from business owners.

Similar visits to business areas will take place in other regions of the country over the next few weeks.

The contact details for the SARS Small Business Tax Amnesty, where enquiries can be referred to or application forms obtained from are 0860 12 12 20 or email sbau@sars.gov.za. - BuaNews