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: 20 June & 27 June 2025

Due date for comments	Legislation	Description	Send comments to
23 May 2025	Income Tax Act, 1962	Draft Interpretation Note Draft IN – Taxation of amounts received by or accrued to missionaries Explanatory Note This Note, previously published for comment, provides clarity on the tax treatment of amounts received by or accrued to missionaries who are performing religious or related activities. Date published: 25 March 2025	[email protected]
20 June 2025 New!	Value-Added Tax Act, 1991	Draft Binding General Ruling Draft Binding General Ruling 4 (Issue 4) – Apportionment methodology to be applied by a municipality Explanatory Note This BGR prescribes the apportionment method that a municipality must use to determine the ratio contemplated in section 17(1) to calculate the amount of VAT that may be deducted as input tax on mixed expenses. Date published: 19 May 2025	[email protected]
27 June 2025 New!	Income Tax Act, 1962	Draft Guide Draft Tax Exemption Guide for Benefit Funds 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	[email protected]
27 June 2025 New!	Income Tax Act, 1962	Draft Guide Draft Guide to Section 18A Approval for Specific United Nations Entities 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	[email protected]

Table of Contents