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: 8 May 2026

Due date for comment	Legislation	Legislation description	Send comments to
10 April 2026	Customs and Excise Act, 1964	Draft Amendments to Rules Draft amendments to rules under sections 18A, 64D and 120 – Entry for export by road of specified goods from a customs and excise warehouse and exemptions from the removal of goods by a licenced remover of goods in bond Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note The proposed draft rules make provision for the use of curtain sided goods vehicles on certain conditions and strengthen controls over the export by road from a customs and excise warehouse of spirits, alcoholic beverages and tobacco products. New definitions are introduced and the mandatory use of smart seals is prescribed. Curtain sided goods vehicles or trailers are permitted only if they meet specified technical and smart sealing requirements. The proposed rules also extend transport specifications to include detailed requirements for curtain sided vehicles. Date published: 19 March 2026	C&[email protected]
30 April 2026	Income Tax Act, 1962	Draft Interpretation Note Draft Interpretation Note – Meaning of “holds a qualifying interest” Explanatory Note This Note provides clarity on the meaning of “holds a qualifying interest” in a company as required under paragraph (a) of the definition of “asset-for-share transaction”. Date published: 19 March 2026	[email protected]
8 May 2026 New!	Income Tax Act, 1962	Draft Interpretation Note Draft Interpretation Note – Income Tax Exemption: Bargaining Councils Explanatory Note This Note provides clarity on the approval of registered bargaining councils as institutions, boards, or bodies under section 10(1)(cA)(i). Date published: 24 March 2026	[email protected]

Top Tip: Should you experience difficulty opening the Customs and Excise comments sheets, click on "Extract all" that appears above the filename.

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