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

24 March 2023

Due date extended to 31 March 2023


Customs & Excise Act, 1964

Draft Schedule amendments

  • Draft amendment to Part 3 of Schedule No. 6 – Insertion of Note 14 and refund item 670.05/00.00/01.00 (updated to include two additional definitions, namely, “electricity generation” and “manufacturing premises”, and some textual changes)

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

Draft Forms amendments

  • DA 185 – Application forms: Registration / Licensing of Customs and Excise clients
  • DA 185.4A3 – Registration client type 4A3 – Rebate/refund user (Schedule No’s 3, 4 and 6)

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

Explanatory Note
Government implemented the diesel refund system in 2000 to provide full or partial relief for the general fuel levy and the Road Accident Fund (RAF) levy to primary sectors. The refund system is in place for the farming, forestry, fishing and mining sectors. In light of the current electricity crisis, a similar refund on the RAF levy for diesel used in the manufacturing process (such as for generators) will be extended to the manufacturers of foodstuffs. The refund provision will be implemented for two years with effect from 1 April 2023 until 31 March 2025. The refund payments will take place once the system is developed. This relief is implemented to limit the impact of power cuts on food prices.

Amendments to the DA 185 and the DA 185.4A3 are also proposed. These are consequential amendments.

Date published: 10 March 2023

For the schedule
[email protected]

For the forms
C&[email protected]

31 March 2023 New!

Customs & Excise Act, 1964

Draft Amendments to Rules

Miscellaneous amendments to rules under sections 77H and 120 – Internal administrative appeals

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

Explanatory Note
The proposed amendments relate to various aspects of the internal administrative appeal rules under section 77H.

Date published: 13 March 2023

C&[email protected]

14 April 2023

Tax Administration Act, 2011

Draft Notice

Returns of information to be submitted by third parties in terms of section 26 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

[email protected]

For information purposes only

Income Tax Act, 1962

Postponement of withdrawal of Practice Notes 31 of 1994 and 37 of 1995

Explanatory Note
The Practice Notes, which SARS intends withdrawing, can be accessed by clicking on the links below:

In view of the Budget announcement, the withdrawal of these two Practice Notes is postponed to 1 March 2024.

Date Published: 22 February 2023


For information purposes only

National Legislation

Draft Bill

The 2023 Draft Rates and Monetary Amounts and Amendment of revenue Laws Bill has been introduced in the National Assembly by the Minister of Finance on 22 February 2023

Date of Publication:  22 February 2023


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