Response Documents

These are generally issued after written public comments addressed to the Standing Committee on Finance (SCoF) in Parliament on policy aspects of draft legislation were considered.
However, they can also be issued before the comments process had even started.      

2023
Final Response Document – 2023 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2023 Draft Taxation Laws Amendment Bill and 2023 Draft Tax Administration Laws Amendment Bill – 6 February 2024

 

Draft Response Document – 2023 Draft Revenue Laws Amendment Bill, 2023 Draft Revenue Administration and Pension Laws Amendment Bill, 2023 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2023 Draft Taxation Laws Amendment Bill and 2023 Draft Tax Administration Laws Amendment Bill – 27 October 2023

  • Presentation to the Standing Committee on Finance (SCoF) – 2023 Draft Revenue Laws Amendment Bill, 2023 Draft Revenue Administration and Pension Laws Amendment Bill, 2023 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2023 Draft Taxation Laws Amendment Bill and 2023 Draft Tax Administration Laws Amendment Bill – 27 October 2023
2022
Final Response Document on the 2022 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2022 Draft Taxation Laws Amendment Bill and 2022 Draft Tax Administration Laws Amendment Bill – 16 January 2023
2021

Final Response Document on the 2021 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2021 Draft Taxation Laws Amendment Bill and 2021 Draft Tax Administration Laws Amendment Bill – 25 January 2022

 

2020

Final Response Document on the 2020 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2020 Draft Taxation Laws Amendment Bill, 2020 Draft Tax Administration Laws Amendment Bill – 20 January 2021

See media statement

Draft Response Document on the 2020 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2020 Draft Taxation Laws Amendment Bill, 2020 Draft Tax Administration Laws Amendment Bill – 13 October 2020

Draft Response Document on Disaster Management Tax Relief Bill, 2020 and the Disaster Management Tax Relief Administration Bill, 2020

This draft Response Document includes a summary of the key written comments received on the COVID-19 Tax Bills released for public comment as well as other key issues raised during the public hearings held by both the Standing Committee on Finance (SCoF) and Select Committee on Finance (SeCoF) on 22 July 2020.

Intergovernmental Fintech Working Group’s (IFWG) Position Paper on Crypto Assets published in response to the consultation paper on crypto assets that was first issued by the IFWG on 16 January 2019

See media statement.

2019  
Final Response Document on the 2019 Draft Tax Bills – 21 January 2020

Revised draft response document on the 2019 Tax Bills – MTBPS – 30 October 2019

Draft response document on the 2019 Draft Tax Bills – 18 September 2019 

2018
Final Response Document on the Taxation Laws Amendment Bill, 2018 and the Tax Administration Laws Amendment Bill, 2018
Final Response Document on the Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2018
2017
Media statement on the Final Response Documents: 2017 Tax Bills
Final Response Document on the 2017 Rates and Monetary Amounts and Amendment of Revenue Laws Bill – Health Promotion Levy, 2017
Final Response Document on Taxation Laws Amendment Bill, 2017 and Tax Administration Laws Amendment Bill, 2017
Final Response Document on the 2017 Rates and Monetary Amounts and Amendment of Revenue Laws Bill
(excluding response to the proposed introduction of the Health Promotion Levy to be imposed on Sugary Beverages)
Draft Response Document on the draft Taxation Laws Amendment Bill, 2017 and the draft Tax Administration Laws Amendment Bill, 2017
Annexure A – Corporates – Public comments
Annexure B – Individuals – Public comments
Standing Committee on Finance Presentation – 2017 Draft Response Document
2016
Media Statement on the Final Response Documents: 2016 Tax Bills
Final Response Document on Taxation Laws Amendment Bill, 2016 and Tax Administration Laws Amendment Bill, 2016 (Based on report-back hearings to the Standing Committee on Finance in Parliament)
Final Response Document on the 2016 Rates and Monetary Amounts and Amendment of Revenue Laws Bill, and 2016 Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Bill (Based on report-back hearings to the Standing Committee on Finance in Parliament)
2015

Response Document as presented to the Standing Committee on Finance by National Treasury and SARS on the comments received on the Draft Taxation Laws Amendments Bill, 2015 and the Draft Tax Administration Laws Amendment Bill, 2015

2014
TLAB and TALAB 2014 – response document

The Customs Duty Bill [B43-2013], Customs and Excise Amendment Bill [B44-2013] and the Customs Control Bill [45-2013] as presented to the Standing Committee on Finance (SCoF) on 4 February 2014

Note:
*Revised for consistency of wording and to correct minor errors and replaced on 17/02/2014

2013

Draft Response Documents as presented to the SCoF on 11 September 2013 by National Treasury and SARS on the comments received on the Draft Taxation Laws Amendment Bill, 2013 and the Draft Tax Administration Laws Amendment Bill, 2013 

(The draft Bills were circulated for public comment on 4 July 2013 with the due date for comments set for 5 August 2013)

2012 
Combined Response Document: Taxation Laws Amendment Bill, 2012 and Tax Administration Laws Amendment Bill, 2012
Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2012
2011

Tax Administration Bill, 2011

Taxation Laws Amendment Bills
2010
Taxation Laws Amendment Bills
2009
Taxation Laws Amendment Bills
2008
Revenue Laws Amendment Bills
Mineral and Petroleum Resource Royalty Bills
2007
Taxation Laws Amendment Bills
Revenue Laws Amendment Bills and Securities Transfer Tax Bills
2006
Revenue Laws Amendment Bill
Small Business Tax Amnesty and Amendment of Taxation Laws Bills
Tax Avoidance and section 103 of the Income Tax Act, 1962 – Revised Proposals
Request for comments on the Interim Response on Tax Avoidance and section 103 of the Income Tax Act, 1962
Tax Avoidance and section 103 of the Income Tax Act, 1962 – An Interim Response
2005
Revenue Laws Amendment Bill
Taxation Laws Amendment Bill
2004
Revenue Laws Amendment Bill
Taxation Laws Amendment Bill
2003
Sections 107A and 107B – New rules – Summary of comments
Revenue Laws Amendment Bill
Exchange Control Amnesty and Amendment of Taxation Laws Bill
2002
Revenue Laws Amendment Bill
Taxation Laws Amendment Bill
2001
Revenue Laws Amendment Bill
Revenue Laws Second Amendment Bill
Capital Gains Tax Bill
2000
Briefing Note – Residence basis of taxation
Taxation of foreign dividends
Revenue Laws Amendment Bill
Comments on Draft Capital Gains Tax Bill

Table of Contents

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