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
2025
Explanatory Memorandum on Amendments to the Regulations Prescribing Electronic Services for the Purpose of the Definition of “Electronic Services” in Section 1(1) of the Value-Added Tax Act, 1991
Explanatory Memorandum on Amendments to the Regulations on the Domestic Reverse Charge relating to Valuable Metal issued in terms of Section 74(2) of the Value-Added Tax Act, 1991
Explanatory Memorandum on Regulations on Determining the VAT Liability in respect of Casino Table Games of Chance, issued in terms of section 74 of the Value-Added Tax Act, 1991
Explanatory Memorandum on the Carbon Offset Regulations under the Carbon Tax Act, 2019
Memorandum on Objects of Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2025
2024
Explanatory Memorandum on Revenue Laws Amendment Bill, 2024 – Savings Pension
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2024	Act 42 of 2024
Explanatory Memorandum on the Global Minimum Tax Bill, 2024
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2024	Act 43 of 2024
2023
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2023	Act 17 of 2023
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2023	Act 18 of 2023
Explanatory Memorandum to the Notice issued in terms of Paragraph 2D of the Second Schedule to the Income Tax Act, 1962 See media statement
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

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