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: 2 May 2025

Due date
for comments

Legislation

Description

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2 May 2025
New!

Customs and Excise Act, 1962

Draft Amendments to Rules

Draft amendments to rules under sections 77H and 120 – Internal administrative appeal

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

Explanatory Note
Section 77H and the rules thereto provide for internal administrative appeal.

The proposed amendments clarify –

the jurisdiction of branch office appeal committees in relation to appeals in respect of decisions by persons attached to so-called “centralised units” which are located centrally at Head Office for strategic or practical operational purposes, but that perform branch office related functions; and
that requests for reasons may also be submitted in relation to decisions of appeal committees.

Date published: 17 April 2025

C&[email protected]

23 May 2025

Income Tax Act, 1962

Draft Interpretation Note

Draft IN – Taxation of amounts received by or accrued to missionaries

Explanatory Note
This Note, previously published for comment, provides clarity on the tax treatment of amounts received by or accrued to missionaries who are performing religious or related activities.

Date published: 25 March 2025

[email protected]

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