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: 18 and 25 August 2026

Due date for comment	Legislation	Legislation description	Send comments to
18 August 2026 New!	Customs and Excise Act, 1964	Draft Amendments to Schedules Draft amendments to Part 1 of Schedule No. 1, to provide for technical amendments, by the insertion and deletion of various subheadings to provide for technical amendments for statistical purposes Draft amendments to Part 1 of Schedule No. 3, as a consequence to the amendment in Part 1 of Schedule No. 1 Draft amendments to Part 2 of Schedule No. 4, as a consequence to the amendment in Part 1 Schedule No. 1 Draft amendments to Part 5 of Schedule No. 3, as a consequence to the amendment in Part 1 of Schedule No. 1 Comments on schedules to be recorded on the Customs & Excise Schedules Amendments Comment Sheet. Explanatory Note See the explanatory memorandum in which the proposed amendments are explained. Date published: 4 August 2026	[email protected]
25 August 2026 New!	Customs and Excise Act, 1964	Draft Amendments to Rules Insertion of rules under sections 77ZH and 120 – Voluntary disclosure relief Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note The draft rules set out how voluntary disclosure relief will work under the Customs and Excise Act, 1964. The rules explain definitions, application process and voluntary disclosure agreement, full and complete disclosure of underpayment, supporting documents, suspension and finalisation of applications, form and format of voluntary disclosure agreement, applications by persons not registered or licenced, request for non-binding private opinions on eligibility. Date published: 4 August 2026	C&[email protected]
28 August 2026	National Legislation	2026 Draft Tax Bills Media statement Draft Taxation Laws Amendment Bill 2026 Draft Explanatory Memorandum on the Draft Taxation Laws Amendment Bill 2026 Draft Tax Administration Laws Amendment Bill 2026 Draft Memorandum on the Objects of the TALAB 2026 Explanatory Note The National Treasury and the South African Revenue Service (SARS) today publish, for public comment, the 2026 draft Taxation Laws Amendment Bill (2026 draft TLAB) and the 2026 draft Tax Administration Laws Amendment Bill (2026 draft TALAB). These draft tax bills contain the tax proposals that were made in the 2026 Budget on 25 February 2026. Date published: 30 July 2029	National Treasury’s tax policy depository at [email protected] and SARS at [email protected]
29 August 2026	Customs and Excise Act, 1964	Draft Amendments to Schedules Explanatory Memorandum – Elaborates on specific changes included in the amendment of the Schedules to the Customs and Excise Act, 1964. Draft amendment to Part 1 of Schedule No. 1, as a consequence to the amendment in Part 1 of Schedule No. 1 Draft amendment to Part 2A of Schedule No. 1, as a consequence to the amendment in Part 1 of Schedule No. 1 Draft amendment to Part 5A of Schedule No. 1, as a consequence to the amendment in Part 1 of Schedule No. 1, in order to implement HS 2022 Draft amendment to Part 5B of Schedule No. 1, as a consequence to the amendment in Part 1 of Schedule No. 1 Draft amendment to Part 1D of Schedule No. 6, to as a consequence to the amendment in Part 1 of Schedule No. 1 Draft amendment to Part 1F of Schedule No. 6, to as a consequence to the amendment in Part 1 of Schedule No. 1 Correlation table Comments on schedules to be recorded on the Customs & Excise Schedules Amendments Comment Sheet. Date published: 31 July 2026	[email protected]
31 August 2026	Income Tax Act, 1962	Draft Guide Draft Guide to the Taxation of Crypto Assets Explanatory Note This guide considers selected provisions of the Act that are particularly relevant to crypto assets. It does not cover all the sections applicable to crypto assets and persons dealing with crypto assets, which, while not specifically referring to crypto assets or persons dealing in them, are nevertheless applicable. The income tax system in South Africa is residence-based. This means that South African residents are, but for certain exclusions, subject to income tax on their worldwide income. This includes income derived both within and outside South Africa including income and capital gains from crypto assets listed on foreign trade exchanges. Non-residents are potentially liable for income tax if South Africa is the source of proceeds which are of a revenue nature, or if the disposed asset meets the requirements of paragraph 2(1)(b)(i). This guide focuses on the position of a South African tax resident taxpayer. However, the same principles apply to non-residents if the source- or paragraph 2 requirements are met. For a detailed consideration see Interpretation Note 4 “Resident: Definition in relation to a Natural Person – Physical Presence Test”. A person, other than a natural person, for example, a company or a trust, will be a resident if the person is incorporated, established, or formed in South Africa or has its place of effective management in South Africa but it does not include any person who is deemed to be a resident of another country for purposes of the application of a double tax agreement between South Africa and that other country. For a detailed consideration on the meaning of “place of effective management” see Interpretation Note 6 “Resident: Place of Effective Management (Companies)”. Date published: 1 July 2026	[email protected]

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