Response Documents

These are generally issued after written public comments addressed to the Standing Committee on Finance (the SCoF in Parliament) on policy aspects of draft legislation were considered.
However, they can also be issued before the comments process had even started.
 
 
 

2020
​​​Second Draft Disaster Management Tax Relief and Relief Administration Bill
National Treasury and SARS publish the 2nd revised 2020 Draft Disaster Management Tax Relief Bill and revised Draft Notice on Expanding Access to Living Annuity Funds. These are published to provide early feedback on issues raised through public comment on the revised COVID-19 Draft Tax Bills published on 1 May 2020 that are time critical for payroll and other aspects to be implemented in May 2020.

The 3rd revised 2020 Draft Disaster Management Tax Relief Bill and 2020 Draft Disaster Management Tax Relief Administration Bill, as well as the Notice on Expanding Access to Living Annuity Funds, will be published by the end of May to take into account all public comments received on the revised COVID-19 Draft Tax Bills published on 1 May 2020. They provide the necessary legislative amendments required to implement the tax measures to combat the COVID-19 pandemic.
Intergovernmental Fintech Working Group’s (IFWG) Position Paper on Crypto Assets published in response to the consultation paper on crypto assets that was first issued by the IFWG on 16 January 2019

See media statement.

2019​
 
Final Response Document on the 2019 Draft Tax Bills – 21 January 2020

​Revised draft response document on the 2019 Tax Bills – MTBPS – 30 October 2019

​Draft response document on the 2019 Draft Tax Bills – 18 September 2019


2018
Final Response Document on the Taxation Laws Amendment Bill, 2018 and the Tax Administration Laws Amendment Bill, 2018
Final Response Document on the Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2018

2017
​Media statement on the Final Response Documents: 2017 Tax Bills
Final Response Document on the 2017 Rates and Monetary Amounts and Amendment of Revenue Laws Bill - Health Promotion Levy, 2017
​Final Response Document on Taxation Laws Amendment Bill, 2017 and Tax Administration Laws Amendment Bill, 2017
​Final Response Document on the 2017 Rates and Monetary Amounts and Amendment of Revenue Laws Bil
(excluding response to the proposed introduction of the Health Promotion Levy to be imposed on Sugary Beverages)
Draft Response Document on the draft Taxation Laws Amendment Bill, 2017 and the draft Tax Administration Laws Amendment Bill, 2017
Annexure A – Corporates – Public comments
Annexure B – Individuals – Public comments
​Standing Committee on Finance Presentation – 2017 Draft Response Document

2016
Media Statement on the Final Response Documents: 2016 Tax Bills

Final Response Document on Taxation Laws Amendment Bill, 2016 and Tax Administration Laws Amendment Bill, 2016 (Based on report-back hearings to the Standing Committee on Finance in Parliament)

Final Response Document on the 2016 Rates and Monetary Amounts and Amendment of Revenue Laws Bill, and 2016 Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Bill (Based on report-back hearings to the Standing Committee on Finance in Parliament)

2015

​Response Document as presented to the Standing Committee on Finance by National Treasury and SARS on the comments received on the Draft Taxation Laws Amendments Bill, 2015 and the Draft Tax Administration Laws Amendment Bill, 2015


2014
​TLAB and TALAB 2014 - response document

​The Customs Duty Bill [B43-2013], Customs and Excise Amendment Bill [B44-2013] and the Customs Control Bill [45-2013] as presented to the SCoF on 4 February 2014

Note:

*Revised for consistency of wording and to correct minor errors and replaced on 17/02/2014


2013

​Draft Response Documents as presented to the SCoF on 11 September 2013 by National Treasury and SARS on the comments received on the Draft Taxation Laws Amendment Bill, 2013 and the Draft Tax Administration Laws Amendment Bill, 2013 

(The draft Bills were circulated for public comment on 4 July 2013 with the due date for comments set for 5 August 2013)


2012
 
Combined Response Document: Taxation Laws Amendment Bill, 2012 and Tax Administration Laws Amendment Bill, 2012
​​Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2012

2011

​Tax Administration Bill, 2011

Taxation Laws Amendment Bills

2010
Taxation Laws Amendment Bills

2009
​ ​
Taxation Laws Amendment Bills

2008
​ ​
Revenue Laws Amendment Bills
Mineral and Petroleum Resource Royalty Bills

2007
​ ​
Taxation Laws Amendment Bills
Revenue Laws Amendment Bills and Securities Transfer Tax Bills

2006
Revenue Laws Amendment Bill
Small Business Tax Amnesty and Amendment of Taxation Laws Bills
Tax Avoidance and section 103 of the Income Tax Act, 1962 - Revised Proposals
Request for comments on the Interim Response on Tax Avoidance and section 103 of the Income Tax Act, 1962
Tax Avoidance and section 103 of the Income Tax Act, 1962 - An Interim Response

2005
Revenue Laws Amendment Bill
Taxation Laws Amendment Bill

2004
Revenue Laws Amendment Bill
Taxation Laws Amendment Bill

2003
Sections 107A and 107B - New rules - Summary of comments
Revenue Laws Amendment Bill
Exchange Control Amnesty and Amendment of Taxation Laws Bill

2002
Revenue Laws Amendment Bill
Taxation Laws Amendment Bill

2001
Revenue Laws Amendment Bill
Revenue Laws Second Amendment Bill
Capital Gains Tax Bill

2000
Briefing Note - Residence basis of taxation
Taxation of foreign dividends
Revenue Laws Amendment Bill
​Comments on Draft Capital Gains Tax Bill
 

 

 

 

 

 

 

 

 

 

 

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