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 on the Taxation Laws Amendment Bill, 2022 Act 20 of 2022
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2022 Act 16 of 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 89 of 1991

2021
 
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2021
Act 20 of 2021

Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2021

 

Act 21 of 2021

2020
 

Explanatory Memorandum on the Taxation Laws Amendment Bill, 2020

See media statement

Act 23 of 2020

Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2020

See media statement

Act 24 of 2020
Memorandum of Objects of the Disaster Management Tax Relief Administration Bill, 2020 Act 14 of 2020

2019
 
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2019 Act 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 33 of 2019
2018  
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2018  Act 23 of 2018
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2018 Act 22 of 2018

2017
 
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2017 Act 17 of 2017
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2017 Act 13 of 2017

2016
 
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2016 Act 15 of 2016
Memorandum on the Objects of Tax Administration Laws Amendment Bill, 2016 Act 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 14 of 2016
Act 13 of 2016
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2016  Act 2 of 2016

2015
 
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2015  Act 25 of 2015
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2015  Act 23 of 2015

2014
 
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2014   Act 43 of 2014
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2014  Act 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 39 of 2013
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2013  Act 31 of 2013
2012  
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2012  Act 21 of 2012
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2012  Act 22 of 2012

2011
 
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2011  Act 24 of 2011
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2011  Act 25 of 2011
Memorandum on the Objects of the Tax Administration Bill, 2011  Act 28 of 2011

2010
 
Memorandum on the Objects of the Voluntary Disclosure Programme and Taxation Laws Second Amendment Bill, 2010  Act 8 of 2010
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2010  Act 7 of 2010
2009  
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2009  Act 18 of 2009
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2009  Act 17 of 2009
2008  
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2008  Act 4 of 2008
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2008  Act 3 of 2008
Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2008  Act 61 of 2008
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008  Act 60 of 2008
2007  
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2007  Act 36 of 2007
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2007  Act 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 36 of 2007
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2007  Act 35 of 2007

2006
 
Memorandum on the Objects of the Second Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006  Act 10 of 2006
Explanatory Memorandum on the Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006  Act 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 20 of 2006

2005
 
Explanatory Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2005  Act 10 of 2005
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2005  Act 9 of 2005
Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2005  Act 32 of 2005
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2005  Act 31 of 2005
2004  
Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2004  Act 34 of 2004
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2004  Act 32 of 2004
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2004  Act 16 of 2004

2003
 
Explanatory Memorandum on the Exchange Control Amnesty and Amendment of Taxation Laws Bill, 2003  Act 12 of 2003
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2003  Act 45 of 2003

2002
 
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2002  Act 74 of 2002
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2002  Act 30 of 2002
Memorandum on the Objects of the South African Revenue Service Amendment Bill, 2002 Act 46 of 2002

2001
 
Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2001  Act 60 of 2001
Explanatory Memorandum on the Unemployment Insurance Contributions Bill, 2001  
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2001  Act 5 of 2001
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2001  Act 19 of 2001

2000
 
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2000  Act 30 of 2000
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000  Act 59 of 2000

1999
 
Explanatory Memorandum on the Taxation Laws Amendment Bill, 1999  Act 32 of 1999
Explanatory Memorandum on the Revenue Laws Amendment Bill, 1999  Act 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 30 of 1998

1997
 
Explanatory Memorandum on the South African Revenue Service Bill, 1997  Act 34 of 1997
Explanatory Memorandum on the Income Tax Bill, 1997  Act 28 of 1997
Explanatory Memorandum on the Taxation Laws Amendment Bill, 1997  Act 27 of 1997

Table of Contents

Last Updated:

What is your experience of the website? Did you find what you were looking for?
Click here to answer our one-minute survey – Tell us what you think of the SARS website.

Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print