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.

2019
SARS discussion document on the rewrite of the Excise legislation A summary and comment due date details are available in the accompanying note.
Consultation paper on policy proposals for crypto assets
Media statement on the consultation paper on policy proposals for crypto assets
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

Last Updated: 04/03/2019 11:15 AM