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 and 12 September 2025

Due date
for comments

Legislation

Description

Send comments to

5 September 2025
New!

Customs and Excise Act, 1964

Draft Amendments to Rules

Draft amendments to rules under sections 17 and 120 – State warehouse rent

Comments on rules to be recorded on the Customs & Excise Rule Amendments Comment Sheet.

Explanatory Note
Rule 17 deals with rent to be paid on goods in a state warehouse. Rent is charged on goods for the period the goods remain in a state warehouse.

The proposed rule amendment aims to align the rate at which and the circumstances in which rent is charged with the rate of inflation.

Date published: 22 August 2025

C&[email protected]

12 September 2025
New!

National Legislation

2025 Draft Tax Bills and Draft Regulations

Media Statement: Publication of the 2025 Draft Tax Bills and Draft Regulations

Draft Taxation Laws Amendment Bill, 2025
- Draft Explanatory Memorandum on the Draft Taxation Laws Amendment Bill, 2025

Draft Tax Administration Laws Amendment Bill, 2025
- Draft Memorandum on Objects of Tax Administration Laws Amendment Bill, 2025

Draft Domestic Reverse Charge Regulations, 2025 (updated 18 August 2025)
Draft Export Regulations, 2025
- Draft Explanatory Memorandum on the Draft Export Regulations, 2025

Explanatory Note
National Treasury and SARS invite comments in writing on the 2025 Draft Taxation Laws Amendment Bill (2025 draft TLAB), 2025 Draft Tax Administration Laws Amendment Bill (2025 draft TALAB), Draft regulations on the domestic reverse charge issued in terms of section 74(2) of the Value-Added Tax Act, 1991, Draft regulations prescribing the application of paragraph (d) of the definition of “exported” in section 1(1) read with section 11(1)(a) of the Value-Added Tax Act, 1991.

Date published: 16 August 2025

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

and

SARS at [email protected]

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