Draft Documents for Public Comment

All comments received on drafts are considered in full, but due to time constraints, no individual correspondence will be entered into. The identity of commentators and their comments will be collected and may be disclosed publicly, either in full or in summary, as legal obligation dictates or is necessary for SARS to properly perform its duties.

The draft documents are categorised according to their due date for comment. Comments may be emailed to the address indicated in the last column.

Latest draft uploaded for comment Look under: 16 and 31 January 2026

Due date for comment	Legislation	Description	Send comments to
2 January 2026	Income Tax Act, 1962	Draft Interpretation Note Draft Interpretation Note – Income tax exemption: Registered political party Explanatory Note This draft interpretation note provides guidance on the interpretation and application of the exemption from income tax under section 10(1)(cE) of the receipts and accruals of any political party registered under section 15 of the Electoral Commission Act. Date published: 13 November 2025	[email protected]
9 January 2026	Income Tax Act, 1962	Draft Interpretation Note Draft Interpretation Note – The meaning of “deemed to be one and the same person” for determining the entitlement to the wear-and-tear allowance under an amalgamation transaction Explanatory Note This Note provides guidance on the interpretation and application of the phrase “deemed to be one and the same person” as it appears in section 44(3)(a) to determine which party to an amalgamation transaction may be entitled to the wear-and-tear allowance in the year of assessment when an allowance asset is disposed of. This Note does not consider the corporate rules or the requirements for the wear-and-tear allowances in detail. Date published: 18 November 2025	[email protected]
16 January 2026	Income Tax Act, 1962	Draft Interpretation Note Draft Interpretation Note – Loan, advance, or credit granted to a trust by a connected natural person Explanatory Note This Note provides guidance on the interpretation and application of section 7C, which targets interest-free or low-interest loans, advances, or credit granted by a connected person to a trust (with certain exclusions). It deems the interest forgone by the lender to be a continuous donation for as long as the interest-free or low-interest loan remains outstanding Date published: 26 November 2025	[email protected]
16 January 2026 New!	Customs and Excise Act, 1964	Draft Amendments to Forms Draft Forms –Automotive Production Development Programme (APDP) Phase 2 Quarterly Account (25 Forms) Comments on forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note On 30 November 2023, Cabinet endorsed the Electric Vehicle (EV) White Paper prepared by the Department of Trade, Industry, and Competition setting out the roadmap for transition of the automotive industry from primarily internal combustion engine vehicles to a dual platform that includes EVs in both production and consumption in South Africa by the year 2035. The White Paper provides for the inclusion of EVs and their components under the Automotive Production Development Programme (APDP) Phase 2. In alignment with this, amendments to the APDP account are proposed to accommodate EVs. Date published: 24 December 2025	C&[email protected]
28 January 2026	Tax Administration Act, 2011	Draft Notice Draft Notice – Incidences of non-compliance by a person in terms of section 210(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011) that are subject to a fixed amount penalty in accordance with section 210 and 211 of the Act Explanatory Note Comments are invited on the draft Notice relating to administrative non-compliance penalties for outstanding trust returns. Date published: 3 December 2025	[email protected]
31 January 2026 New!	National Legislation	Draft Notice Draft Notice – Setting the requirements and conditions that must be met by a company for purposes of paragraph (b) of the definition of “REIT” in section 1(1) of the Income Tax Act, 1962 Explanatory Note National Treasury and SARS hereby publish and invite comments in writing on the draft notice on setting the requirements and conditions that must be met by a company for purposes of paragraph (b) of the definition of “REIT” in section 1(1) of the Income Tax Act, 1962. Date published: 10 December 2025	National Treasury’s tax policy depository at [email protected] and at SARS at [email protected]

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