20 May 2025 – National Legislation: National Treasury issued the following explanatory memoranda:
- Explanatory Memorandum on Amendments to the Regulations Prescribing Electronic Services for the Purpose of the Definition of “Electronic Services” in Section 1(1) of the Value-Added Tax Act, 1991
- Explanatory Memorandum on Amendments to the Regulations on the Domestic Reverse Charge relating to Valuable Metal issued in terms of Section 74(2) of the Value-Added Tax Act, 1991
- Explanatory Memorandum on Regulations on Determining the VAT Liability in respect of Casino Table Games of Chance, issued in terms of section 74 of the Value-Added Tax Act, 1991
- Explanatory Memorandum on the Carbon Offset Regulations under the Carbon Tax Act, 2019
- Explanatory Memorandum on Revenue Laws Amendment Act, 2024 – Savings Pension
- Explanatory Memorandum on the Taxation Laws Amendment Act, 2024
- Explanatory Memorandum on the Global Minimum Tax Bill, 2024
