South Africa's tax debt book has grown to more than R600 billion, of which R280 billion has been identified as collectable, and SARS is targeting R126 billion of that this year, according to Commissioner Johnstone Makhubu. More than R25 billion of current tax debt comes from administrative penalties, and SARS is comparing its penalty regime with some OECD countries to see whether South Africa's approach is out of step. This gives members a timely reason to review clients' debt, compromise and penalty remission options.