Discussion Papers

Discussion Papers are published by National Treasury or SARS to obtain public comment on specific tax policy matters before draft tax legislation or a draft interpretation note is prepared.
 
 
​2017
​Discussion paper on the review of the diesel fuel tax refund system
​Media statement on the publication of the discussion document on the review of the diesel fuel tax refund system
​2014
Discussion Paper on the Review of the Taxation of Alcoholic Beverages in South Africa 
Media Release
Discussion Paper on the VAT Treatment of Loyalty Programmes 
2013
2013 Retirement Reform Proposals ​(Archived on 19 January 2016)

2011​ ​
Discussion Paper on Interpretation Note 6 - Place of Effective Management
Conversion of medical deductions to medical tax credits

2009
Physical impairment and disability expenses and criteria for diagnosis of disability
Proposed Policy resulting from non-compliance with section 11(3) to the Value-Added Tax Act, 1991

2008​
Deemed income tax deductions for international subsistence expenses

2005​
Recognition of produce held by wine farmers in a pool
Tax avoidance and section 103 of the Income Tax Act, 1962

2004​
Tax treatment of securitisation
Reportable arrangements

2003
Regulating tax practitioners
A proposed system for Advance Tax Rulings
 
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