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: 28 November 2025

Due date
for comments

Legislation

Description

Send comments to

28 November 2025
New!

Tax Administration Act, 2011

Draft Interpretation Note

Draft Interpretation Note – Reduced assessments: Meaning of “readily apparent undisputed error”

Explanatory Note
This draft Interpretation Note, which was previously published for comment, has been updated and is now published for a second round of comments. The Note provides guidance on the interpretation and application of the phrase “readily apparent undisputed error” referred to in section 93(1)(d) of the Tax Administration Act 28 of 2011.

Date published: 16 October 2025

[email protected]

Table of Contents