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: 30 August 2024

Due date for comments	Legislation	Description	Send comments to
22 July 2024	Customs and Excise Act, 1964	Draft Tariff Amendments The draft amendments are proposed in the Customs and Excise Act to include electric vehicles (EVs) and associated components under APDP 2 as follows: Part 1 of Schedule No. 1 – Substitution of Note 5(a)(ii) and the insertion of tariff subheading 9801.00.03 in Chapter 98 Part 1 of Schedule No. 3 – Substitution of rebate items 317.04 and 317.01/98.01/01.01 Part 2 of Schedule No. 4 – Substitution of rebate items 460.17 and 460.17/00.00/04.00 Comments to be recorded on the Customs & Excise Tariff Amendments Comment Sheet. Explanatory Note The amendments are done in order to support the vision of the South African Automotive Masterplan of creating “a globally competitive and transformed industry that contribute to the sustainable development of South Africa’s productive economy creating prosperity for industry stakeholder and broader society”. Following the recommendations of the EV White Paper, that the current APDP2 provides a good framework for supporting investments, production output, and exports of automotive vehicles and components, but this requires that the legislative framework should be amended to support the transition of the domestic industry production from Internal Combustion Engines (“ICE”) vehicle to EVs. The amendments should be read with the International Trade Administration Commission’s draft published on https://www.itac.org.za/pages/services/tariff-investigations Date published: 21 June 2024	[email protected]
26 July 2024	Customs and Excise Act, 1964	Draft Tariff Amendments The draft amendments are proposed to Schedules to the Customs and Excise Act as follows: Explanatory Memorandum Schedule No. 1 Part 1 – Insertion of various new 8-digit tariff in Chapter 8 to provide for mangoes, dried grapes and pomegranates Schedule No. 3 – Delete the provisions of the old APDP, referred to as APDP I Schedule No. 4 – Delete the provisions of the old APDP, referred to as APDP I Schedule No. 5 – Delete the provisions to the old APDP, referred to as APDP I Comments to be recorded on the Customs & Excise Tariff Amendments Comment Sheet. Explanatory Note An explanatory memorandum has been added to the draft notices wherein all the different proposed amendment are explained. Date published: 28 June 2024	[email protected] and [email protected]
30 August 2024 New!	Income Tax Act, 1962	Draft Guide Draft Guide – Income Tax Benefits in Special Economic Zones Explanatory Note This guide provides a general overview of the income tax benefits available to a qualifying company that carries on a trade in a special economic zone, and a discussion on the qualifying criteria under section 12R and section 12S. Date published: 5 July 2024	[email protected]

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