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: 29 May 2026

Due date for comment	Legislation	Legislation description	Send comments to
20 May 2026	Customs and Excise Act, 1964	Draft Amendments to Rules Draft amendment to rules under section 120 – Advance foreign exchange payment Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note Rule 120.13 deals with advance foreign exchange payments in relation to goods that are to be imported. Importers are required to notify SARS of advance foreign exchange payments exceeding R50 000. The proposed amendments increase that amount to R100 000 as a result of the increase of cross-border transaction limits by the South African Reserve Bank by Exchange Control Circular 3-2026 Date published: 8 May 2026	C&[email protected]
28 May 2026	Income Tax Act, 1962	Draft Interpretation Note Draft Interpretation Note – Deduction in respect of production of battery electric and hydrogen-powered vehicles Explanatory Note This Note provides guidance on the interpretation and application of section 12V which provides for a deduction by a person that is a motor vehicle manufacturer of the cost on any building, new and unused machinery, plant, implement, utensil or article or improvement to any building, machinery, plant, implement, utensil or article used mainly in the production of battery electric or hydrogen-powered vehicles in South Africa. Date published: 28 April 2026	[email protected]
29 May 2026	Income Tax Act, 1962	Draft Notices Draft notice in terms of section 76C of the Act, prescribing the persons eligible to apply to the Commissioner for a double taxation agreement (DTA), i.e. a bilateral, advance pricing agreement (APA) Draft notice in terms of section 76D of the Act, prescribing the fees payable by an applicant in an application for a DTA APA Draft notice in terms of section 76I(b) of the Act, prescribing the additional requirements that may lead to the rejection of an application for a DTA APA Draft notice in terms of section 76J(1) of the Act, specifying the requirements for processing an application for a DTA APA Draft notice in terms of section 76J(3) of the Act, prescribing the information to be contained in a preliminary DTA APA Draft notice in terms of section 76P of the Act, specifying the procedures and guidelines for the implementation and operation of the DTA APA system Explanatory Note See explanatory note. Date published: 30 April 2026	[email protected]
29 May 2026 New!	Customs and Excise Act, 1964	Draft Amendment to Rules Draft amendment to rules under sections 54F and 120 – Repeal of the electricity levy DA 185 Application form – Registration/Licensing of Customs and Excise Clients DA 185.4B2 Licensing client type 4B2 – Manufacturing warehouse Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note The Taxation Laws Amendment Act, 2026, published in Government Gazette No. 54448, was promulgated on 1 April 2026 and removed the deduction of the environmental levy on electricity from the carbon tax payable. The removal of the deduction would result in the double taxation of carbon emissions and therefore rule 54FA of the Act, which relates to the environmental levy imposed on electricity being repealed. Date published: 15 May 2026	C&[email protected]
29 May 2026 New!	Customs and Excise Act, 1964	Draft Amendments to Schedules Draft amendment in Part 3B of Schedule No. 1, to provide for the deletion of the electricity generation levy following its repeal Draft amendment in Part 4 of Schedule No. 6, to provide for a refund of the environmental levy paid on electricity generated in the Republic Comments on schedules to be recorded on the Customs & Excise Schedules Amendments Comment Sheet. Explanatory Note The Taxation Laws Amendment Act, 2026, published in Government Gazette No. 54448, was promulgated on 1 April 2026 and removed the deduction of the environmental levy on electricity from the carbon tax payable. The removal of the deduction would result in the double taxation of carbon emissions and therefore Part 3B of Schedule No. 1 and Part 4 of Schedule No. 6 of the Act, which relates to the imposition and the refund of environmental levy on electricity being repealed. Date published: 15 May 2026	[email protected]
	National Legislation	Draft Bill 2026 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill Tabled on 25 February 2026

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