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: 5 December 2024 and 9 January 2026

Due date for comments	Legislation	Description	Send comments to
21 November 2025	Customs and Excise Act, 1964	Draft Amendments to Rules and Forms Draft amendments to rules and forms under sections 15 and 120 – Implementation of the South African traveller management system TD-01 – Traveller declaration manual form TGD1 – Traveller goods declaration form Comments on forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note The draft amendments replacing the current rules under amended section 15 are aimed at the implementation of SARS’s new electronic traveller management system announced in Budget 2023, and provide for requirements for the submission of electronic traveller declarations for travellers entering or leaving South Africa. Provision is made for submission in paper format in certain circumstances. The rules also facilitate implementation of requirements in relation to currency or bearer negotiable instruments in excess of the threshold prescribed in terms of section 30 of the Financial Intelligence Centre Act, 2001. Date published: 31 October 2025	C&[email protected]
27 November 2025		Draft Amendments to Rules Draft amendments to rules and forms under sections 64D and 120 – Licensing of remover of goods in bond Comments on forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note Rule 64D.04 provides for exemptions from the removal of goods by a licenced remover of goods in bond. The proposed amendment broadens the exemptions by inserting a provision allowing locally manufactured vehicles to be moved under its own power by the licensee of a customs and excise manufacturing warehouse to another premises situated on the same site or on a different site, provided such premises is included under the same licence in the name of such licensee. Date published: 13 November 2025	C&[email protected]
28 November 2025	Tax Administration Act, 2011	Draft Interpretation Note Draft Interpretation Note – Reduced assessments: Meaning of “readily apparent undisputed error” Explanatory Note This draft Interpretation Note, which was previously published for comment, has been updated and is now published for a second round of comments. The Note provides guidance on the interpretation and application of the phrase “readily apparent undisputed error” referred to in section 93(1)(d) of the Tax Administration Act 28 of 2011. Date published: 16 October 2025	[email protected]
5 December 2025	Customs and Excise Act, 1964	Draft amendment to Rules and Schedules Draft amendments to rules under sections 75 and 120 – Diesel refund registrations Draft Form RAVDSL – Registration, Amendments and Verification Diesel Refunds Comments on forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Draft amendments to Part 3 of Schedule No. 6 Comments on schedules to be recorded on the Customs & Excise Schedules Amendments Comment Sheet Explanatory Note See explanatory note. Date published: 14 November 2025	Comments on forms: C&[email protected] Comments on schedules: [email protected]
5 December 2025 New!	Customs and Excise Act, 1964	Draft Amendments to Schedules Draft amendments to Part 1 of Schedule No. 1 Comments on schedules to be recorded on the Customs & Excise Schedules Amendments Comment Sheet Explanatory Note By the deletion and insertion of tariff subheadings applicable to frozen mussels under Chapter 3 to provide for an ad hoc technical amendment for statistical purpose. Date published: 20 November 2025	[email protected]
2 January 2026	Income Tax Act, 1962	Draft Interpretation Note Draft Interpretation Note – Income tax exemption: Registered political party Explanatory Note This draft interpretation note provides guidance on the interpretation and application of the exemption from income tax under section 10(1)(cE) of the receipts and accruals of any political party registered under section 15 of the Electoral Commission Act. Date published: 13 November 2025	[email protected]
9 January 2026 New!	Income Tax Act, 1962	Draft Interpretation Note Draft Interpretation Note – The meaning of “deemed to be one and the same person” for determining the entitlement to the wear-and-tear allowance under an amalgamation transaction Explanatory Note This Note provides guidance on the interpretation and application of the phrase “deemed to be one and the same person” as it appears in section 44(3)(a) to determine which party to an amalgamation transaction may be entitled to the wear-and-tear allowance3 in the year of assessment when an allowance asset is disposed of. This Note does not consider the corporate rules or the requirements for the wear-and-tear allowances in detail. Date published: 18 November 2025	[email protected]

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