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: 26 and 30 June 2026

Due date for comment

Legislation

Legislation description

Send comments to

30 June 2026
New!

Value-Added Tax Act, 1991

Draft Regulations and Draft Explanatory Memorandum

Media statement – Publication of the Draft Amendments to the Regulations on the Domestic Reverse Charge Relating to Valuable Metal
Draft Amendments to the Regulations – Domestic Reverse Charge Relating to Valuable Metal
Draft Explanatory Memorandum – Draft Amendments to the Regulations on the Domestic Reverse Charge Relating to Valuable Metal

Explanatory Note
The National Treasury and the South African Revenue Service (SARS) today publish, for public comment, the draft amendments to the Regulations on the Domestic Reverse Charge relating to valuable metal, issued in terms of section 74(2) of the Value-Added Tax Act, 1991 (Act no. 89 of 1991) (the Draft DRC Regulations) as well as the Draft Explanatory Memorandum (the Draft EM). The purpose of these proposed amendments is to enhance the efficacy of the VAT legislation on valuable metal transactions by clarifying the definition of “residue” and the 1% gold content rule (the de minimis rule).

Date published: 3 June 2026

National Treasury’s tax policy depository at [email protected]

and

SARS at [email protected]

26 June 2026
New!

National Legislation

Draft Bill