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Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

1 August 2024 – National Legislation:  National Treasury and SARS invite comment on the 2024 Draft Tax Bills and Draft Regulations:

For comment by 16 August

  • Draft Revenue Laws Amendment Bill 2024
      • Draft Explanatory Memorandum to Revenue Laws Amendment Bill 2024

For comment by 31 August 2024

  • Draft Taxation Laws Amendment Bill 2024
    • Draft Explanatory Memorandum on the Draft Taxation Laws Amendment Bill 2024
  • Draft Tax Administration Laws Amendment Bill of 2024
    • Draft Memo on Objects of Tax Administration Laws Amendment Bill of 2024
  • Draft Regulations on the Method for Determining the VAT liability in respect of Casino Table Games of Chance
    • Draft Explanatory Memorandum on the Method for Determining the VAT Liability in respect of Casino Table Games of Chance
  • Draft Regulations on Electronic Services for the purpose of the Definition of “electronic services”
    • Draft Explanatory Memorandum to Electronic Services Regulations 2024
  • Draft Carbon Offset Regulations Prescribing Carbon Offsets in terms of Section 19(c) of the Carbon Tax Act
    • Draft Explanatory Memorandum to Carbon Offsets Regulations
  • Domestic Reverse Charge Regulations
    • Draft Explanatory Memorandum to Domestic Reverse Charge Regulations