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.
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Due date for comments | Legislation | Description | Send comments to |
12 September 2025 | National Legislation | 2025 Draft Tax Bills and Draft Regulations
Explanatory Note Date published: 16 August 2025 | National Treasury’s tax policy depository at [email protected] and SARS at [email protected] |
3 October 2025 | Customs & Excise Act, 1964 | Draft Amendments to Rules
Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note Draft rules have been inserted under sections 40 and 41 to explain how to adjust bills of entry when transfer pricing affects customs value. These rules outline the process for updating customs value by sending a notice to the Commissioner with amended invoices or debit/credit notes. They also explain what documents must be included, how to pay any duty and VAT owed after the adjustment, and how importers can apply for refunds if they overpaid due to transfer pricing changes. Date published: 12 September 2025 | |
10 October 2025 | Income Tax Act, 1962 | Draft Interpretation Note Draft Interpretation Note 64 (Issue 5) – Income tax exemption: Bodies corporate, share block companies, and associations of persons managing the collective interests common to all members Explanatory Note Date published: 27 August 2025 |