Increase the number of audits in 2008 to cover (i) at least 30 percent of large and medium-sized taxpayers per year; (ii) all stop-filers; and (iii) all filers with VAT credit claims or zero balance returns.
P1R2 macroeconomic rationale:  Enhance revenue generation potential by reducing scope for tax evasion. At R4, met for items (i) and (ii). Met with delay for item (iii), which was implemented in February 2009, when the few remaining VAT audits were completed.