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: 30 January 2026

Due date for comment	Legislation	Description	Send comments to
28 January 2026	Tax Administration Act, 2011	Draft Notice Draft Notice – Incidences of non-compliance by a person in terms of section 210(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011) that are subject to a fixed amount penalty in accordance with section 210 and 211 of the Act Explanatory Note Comments are invited on the draft Notice relating to administrative non-compliance penalties for outstanding trust returns. Date published: 3 December 2025	[email protected]
30 January 2026 New!	Customs and Excise Act, 1964	Draft Amendments to Rules Draft amendments to rules under sections 40, 41 and 120 – Insertion of rules under sections 40 and 41 relating to the manner in which bills of entry may be adjusted where customs value declared is affected by transfer pricing adjustments Customs Value Adjustment Calculation spreadsheet (PDF) Customs Value Adjustment Calculation spreadsheet (Excel) 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: 16 January 2026	C&[email protected]
31 January 2026	National Legislation	Draft Notice Draft Notice – Setting the requirements and conditions that must be met by a company for purposes of paragraph (b) of the definition of “REIT” in section 1(1) of the Income Tax Act, 1962 Explanatory Note National Treasury and SARS hereby publish and invite comments in writing on the draft notice on setting the requirements and conditions that must be met by a company for purposes of paragraph (b) of the definition of “REIT” in section 1(1) of the Income Tax Act, 1962. Date published: 10 December 2025	National Treasury’s tax policy depository at [email protected] and at SARS at [email protected]

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