www.ensafrica.com/news/detail/4120/havent-disclosed-everything-to-sars-tread-car
www.ensafrica.com/news/detail/5236/the-nitty-gritty-of-sars-voluntary-disclosure
See also:
www.fasken.com/en/knowledge/2021/12/13-voluntary-disclosure-program-sars-must-be-taken-entirely-by-surprise
www.globalcompliancenews.com/2022/08/04/south-africa-voluntary-or-voluntarily-compulsory180722/#page=1