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.

 

Due date
for comments
LegislationDescriptionSend comments to
27 June 2025
New!
Tax Administration Act, 2011

Draft Notice

  • 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 sections 210(1) and 211 of the Act

Explanatory note
See explanatory note.

Date published: 11 June 2025

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27 June 2025Income Tax Act, 1962

Draft Guide

Explanatory Note
This guide provides guidance on the –

  • meaning of a “benefit fund” as defined in section 1(1) of the Income Tax Act 58 of 1962 (the Act); and
  • exemption from income tax of the receipts and accruals of an eligible benefit fund under section 10(1)(d)(ii) of the Act.

Date published: 16 May 2025

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27 June 2025Income Tax Act, 1962

Draft Guide

Explanatory Note
This guide considers the requirements for obtaining and retaining approval for purposes of section 18A of the Income Tax Act 58 of 1962 (the Act) by the eligible United Nations entities, namely, specialised agencies and the programmes, funds, High Commissioners, offices, entities or organisations listed in section 18A(1)(bA) of the Act.

Date published: 16 May 2025

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Table of Contents

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