Interfront 2025 Annual Report

16 INTERFRONT ANNUAL REPORT 2025 6 Legislative and other Mandates Interfront operates as a public entity listed under Schedule 3A of the Public Finance Management Act, No. 1 of 1999 (PFMA), and as a State-owned company incorporated under the Companies Act, No. 71of 2008. It is governedby thePFMA, theCompaniesAct, and the associatedTreasuryRegulations. Interfront was established with the approval of the then Minister of Finance as a wholly owned subsidiary of the South African Revenue Service (SARS), to supporting SARS’s strategic objectives through the development and maintenance of software systems. Its initial mandate focused on Customs and Excise-related solutions, with SARS as its sole shareholder and primary client. At inception, Interfront also assumed responsibility for legacy support services provided to the Customs Authority of Luxembourg (ADA), a relationship that formed part of the entity’s early operational landscape and concluded in December 2024. There were no significant changes to legislation or government policy that directly impacted Interfront’s regulatory framework during the 2024/2025 financial year. However, the entity’s functional mandate continued to evolve in alignment with SARS’s strategic priorities. Building on the expansion initiated during the 2022/2023 financial year, Interfront’s role broadened to include the integration of new product teams – most notably within the eFiling and e@syFile environments – marking a significant shift in both its operational scope and service responsibilities. This expansion further entrenches Interfront’s strategic position within SARS’s modernisation agenda and reinforces its role in delivering critical technology solutions that support tax administration, compliance, and cross-border trade enablement. 7 Organisational Structure Remuneration, Social and Ethics Committee Audit and Risk Committee Company Secretary Managing Director Executive Committee BOARD OF DIRECTORS BOARD AND COMMITTEES