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.
Due date
for comments
Legislation CategoryDescriptionSend comments to
10 May 2024

Customs and Excise Act, 1964

Draft amendments to rules and forms

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

Draft amendments to Schedule

Comments on the schedule to be recorded on Customs & Excise Tariff Amendments Comment Sheet.

Explanatory Note
Refer to the draft rules.

Date published: 19 April 2024

Comments on rules and forms: C&[email protected]

Comments on Schedule: [email protected] 

7 June2024

Income Tax Act, 1962

Draft Interpretation Note

Draft Interpretation Note – Income Tax Exemption: Water Services Provider

Explanatory Note
This Note provides guidance on the interpretation and application of the definition of “water services provider” in section 1(1) for purposes of the exemption of the receipts and accruals of a qualifying water services provider from normal tax under section 10(1)(t)(ix).

Date published: 3 May 2024

[email protected]

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