Explanatory Memoranda

There are two types of memoranda submitted with Bills when they are introduced in Parliament:

• Memoranda of Objects – with administration Bills (section 75 of the Constitution)
• Explanatory Memoranda – with money Bills (section 77 of the Constitution)

They provide background on proposed new legislation, reasons for proposed changes to existing legislation and further explanations or examples where necessary.

Year and title	Amendment Act Explanatory Memorandum relates to
2022
Explanatory Memorandum to Regulations on the Domestic Reverse Charge Relating to Valuable Metal, Issued in terms of Section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)	Act No. 89 of 1991
2021
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2021	Act No. 20 of 2021
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2021	Act No. 21 of 2021
2020
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2020 See media statement	Act No. 23 of 2020
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2020 See media statement	Act No. 24 of 2020
Memorandum of Objects of the Disaster Management Tax Relief Administration Bill, 2020	Act No. 14 of 2020
2019
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2019	Act No. 34 of 2019
Explanatory Memorandum on the Regulations prescribing Electronic Services, 2019
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2019	Act No. 33 of 2019
2018
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2018	Act No. 23 of 2018
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2018	Act No. 22 of 2018
2017
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2017	Act No. 17 of 2017
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2017	Act No. 13 of 2017
2016
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2016	Act No. 15 of 2016
Memorandum on the Objects of Tax Administration Laws Amendment Bill, 2016	Act No. 16 of 2016
Explanatory Memorandum on the SVDP in respect of Offshore Assets and Income contained in Part II of the Rates and Monetary Amounts and Amendment of Revenue Laws Bill 19 of 2016 and Bill 20B of 2016	Act No. 14 of 2016 Act No. 13 of 2016
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2016	Act No. 2 of 2016
2015
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2015	Act No. 25 of 2015
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2015	Act No. 23 of 2015
2014
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2014	Act No. 43 of 2014
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2014	Act No. 44 of 2014
2013
Explanatory Memorandum on the Employment Tax Incentive Bill, 2013
Memorandum of Objects of the Customs Duty Bill, 2013
Memorandum on the Objects of the Customs and Excise Amendment Bill, 2013
Memorandum on the Objects of the Customs Control Bill, 2013
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2013	Act No. 39 of 2013
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2013	Act No. 31 of 2013
2012
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2012	Act No. 21 of 2012
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2012	Act No. 22 of 2012
2011
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2011	Act No. 24 of 2011
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2011	Act No. 25 of 2011
Memorandum on the Objects of the Tax Administration Bill, 2011	Act No. 28 of 2011
2010
Memorandum on the Objects of the Voluntary Disclosure Programme and Taxation Laws Second Amendment Bill, 2010	Act No. 8 of 2010
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2010	Act No. 7 of 2010
2009
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2009	Act No. 18 of 2009
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2009	Act No. 17 of 2009
2008
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2008	Act No. 4 of 2008
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2008	Act No. 3 of 2008
Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2008	Act No. 61 of 2008
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008	Act No. 60 of 2008
2007
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2007	Act No. 36 of 2007
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2007	Act No. 8 of 2007
Memorandum on the Objectives of the Securities Transfer Tax Administration Bill, 2007
Explanatory Memorandum on the Securities Transfer Tax Bill, 2007
Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2007	Act No. 36 of 2007
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2007	Act No. 35 of 2007
2006
Memorandum on the Objects of the Second Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006	Act No. 10 of 2006
Explanatory Memorandum on the Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006	Act No. 9 of 2006
Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2006
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2006	Act No. 20 of 2006
2005
Explanatory Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2005	Act No. 10 of 2005
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2005	Act No. 9 of 2005
Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2005	Act No. 32 of 2005
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2005	Act No. 31 of 2005
2004
Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2004	Act No. 34 of 2004
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2004	Act No. 32 of 2004
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2004	Act No. 16 of 2004
2003
Explanatory Memorandum on the Exchange Control Amnesty and Amendment of Taxation Laws Bill, 2003	Act No. 12 of 2003
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2003	Act No. 45 of 2003
2002
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2002	Act No. 74 of 2002
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2002	Act No. 30 of 2002
Memorandum on the Objects of the South African Revenue Service Amendment Bill, 2002	Act No. 46 of 2002
2001
Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2001	Act No. 60 of 2001
Explanatory Memorandum on the Unemployment Insurance Contributions Bill, 2001
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2001	Act No. 5 of 2001
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2001	Act No. 19 of 2001
2000
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2000	Act No. 30 of 2000
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000	Act No. 59 of 2000
1999
Explanatory Memorandum on the Taxation Laws Amendment Bill, 1999	Act No. 32 of 1999
Explanatory Memorandum on the Revenue Laws Amendment Bill, 1999	Act No. 53 of 1999
1998
Explanatory Memorandum on the Demutualisation Levy Bill, 1998
Explanatory Memorandum on the Uncertificated Securities Tax Bill, 1998
Explanatory Memorandum on the Taxation Laws Amendment Bill, 1998	Act No. 30 of 1998
1997
Explanatory Memorandum on the South African Revenue Service Bill, 1997	Act No. 34 of 1997
Explanatory Memorandum on the Income Tax Bill, 1997	Act No. 28 of 1997
Explanatory Memorandum on the Taxation Laws Amendment Bill, 1997	Act No. 27 of 1997