In-text: SARS (2015) issued a document …. Or, if used at the end of sentence: Follow the following procedure to report … (SARS, 2015).
Reference list: South African Revenue Services. (2015). “How to report suspected non-compliance to SARS”. Available from: <http://www.sars.gov.za/TargTaxCrime/ReportCrime/Pages/default.aspx.>. [Accessed on 8 June 2015].