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
22 November 2022Customs & Excise Act, 1964

Draft amendment to rules

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

Explanatory Note
See Explanatory Note.

Date published: 8 November 2022

C&[email protected]

25 November 2022Income Tax Act, 1962

Draft guide

Explanatory Note
This guide is a general guide regarding the taxation of farming operations in South Africa. The main aim of this guide is to highlight the direct tax consequences for persons conducting such operations.

Date published: 22 September 2022

[email protected]
1 December 2022
Customs & Excise Act, 1964

Draft Schedule Amendment 

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

Explanatory Note
The draft amendment is proposed to Chapter 30 in Part 1 of Schedule No. 1 to the Customs and Excise Act as follows:

  • The Department of Trade, Industry and Competition made a request to SARS for the creation of new tariff subheadings for vaccines used in the Expanded Programme on Immunisation for both national and provincial Departments of Health.

Date published: 17 November 2022

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2 December 2022Value-Added Tax Act, 1991

Draft Binding General Ruling

Draft Binding General Ruling – Value-Added Tax treatment of rounding difference in cash transactions

Explanatory Note
This binding general ruling sets out the circumstances and conditions under which a supplier need not issue a credit note and the input tax consequences for the recipient vendor when a rounding difference occurs as a result of a cash transaction.

Date published: 31 October 2022

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5 December 2022
Income Tax Act, 1962

Draft Notice

  • Draft Notice – Listing further information that must be included on a receipt issued in terms of section 18A(2)(a) of the Act

See the explanatory note.

Date published: 18 November 2022

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9 December 2022Income Tax Act, 1962

Draft Interpretation Note

Explanatory Note
This Note provides guidance on the interpretation and application of section 12Q, which provides for an exemption from normal tax, capital gains tax, dividends tax and withholding tax on interest for an international shipping company meeting the requirements of the section.

Date published: 31 October 2022

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15 December 2022
Income Tax Act, 1962

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:

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13 January 2023Income Tax Act, 1962

Draft Interpretation Note

Draft Interpretation Note – Definition of “associated enterprise”

Explanatory Note
This Note, “Definition of ‘Associated Enterprise’ ”, provides guidance on the interpretation and application of the definition of “associated enterprise” in section 31(1). The inclusion of an “associated enterprise” in section 31 comes into operation on 1 January 2023 and applies in respect of years of assessment commencing on or after that date.

Date published: 14 October 2022

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