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.
Due date for comments | Legislation Category | Description | Send comments to |
Due date extended to 31 March 2023
| Customs & Excise Act, 1964 | Draft Schedule amendments
Comments on the schedule to be recorded on Customs & Excise Tariff Amendments Comment Sheet. Draft Forms amendments
Comments on forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet. Explanatory Note 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 For the forms |
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 Date published: 13 March 2023 | |
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) | |
For information purposes only | Income Tax Act, 1962 | Postponement of withdrawal of Practice Notes 31 of 1994 and 37 of 1995
Explanatory Note
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 |