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.

Discussion Paper on Value-Added Tax Modernisation

SARS has published a Discussion Paper on VAT Modernisation. This is in pursuit of its strategic objective of modernising its systems to provide digital and streamlined online services and making it easy for taxpayers to comply with their obligations.  This discussion paper sets out the high-level vision for the modernisation of the South African Value-Added Tax (VAT) administrative framework.

The intention of publishing the discussion paper is to invite businesses (vendors), accounting system software developers or suppliers, technology entities, recognised controlling bodies, public finance entities, municipal finance entities and the public to submit contributions, and comments, as part of a consultative process to modernise the VAT administrative framework.

Comments may be submitted by close of business on 31 October 2023 to [email protected]


Proposed Model for Establishing an Advance Pricing Agreement Programme in South Africa and Release of Draft Legislation

This document seeks to provide a high-level model and draft legislative framework for an advance pricing agreement (APA) unit and associated processes at SARS and the introduction of an APA programme in South Africa.

Comments may be submitted by close of business on 31 January 2022 to [email protected]

Advance Tax Rulings System (Invitation for Comment)
Discussion Paper on Advance Pricing Agreements

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 [email protected] and to Hayley Reynolds, National Treasury at [email protected].

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
​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
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 Retirement Reform Proposals ​(Archived on 19 January 2016)
Discussion Paper on Interpretation Note 6 – Place of Effective Management
Conversion of medical deductions to medical tax credits
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
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

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