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.
 
 

2020

Discussion paper on reviewing the tax treatment of excessive debt financing, interest deductions and other financial payments

On 9 April 2020, National Treasury issued a media statement extending the submission date for public comments of the following 2020 tax proposals, “Tax Treatment of Excessive Debt Financing, Interest Deductions and Other Financial Payments” from 17 April 2020 to 29 May 2020. Due to the subsequent postponement of the implementation of the effective date of this proposal from 1 January 2021 to 1 January 2022, the deadline for submission of public comments is hereby further extended from 29 May to 30 September 2020. The due date for comments in respect of the proposal to introduce export taxes on scrap metal remains as 29 May 2020.

Please forward written comments to the National Treasury’s tax policy depository at 2020AnnexCProp@treasury.gov.za and to Hayley Reynolds, National Treasury at hayley.reynolds@treasury.gov.za.


2019

SARS discussion document on the rewrite of the Excise legislation

The accompanying note has been updated to reflect an extension to the due date for comments.
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: 20/05/2020 10:18 AM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ