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Tax Acts, Regulations and EMs
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2025 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill |
(401kb) |
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First Quarter Local Government Revenue and Expenditure Report Documents
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General Laws Amendment Bill Documents for Public Comments
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Draft Revenue Laws Amendment Bill and Discussion Papers
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Tax Discussion Documents for Public Comments |
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Draft Special Pensions Amendment Bill 2024 |
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Draft Tax Bills 2024 |
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Money Laundering and Terrorist Financing Control Regulations in terms of the FIC Act for public comment |
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Publication of the 2024 Draft Tax Bills and Draft Global Minimum Tax Bills for public comment |
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Local Government: Municipal Finance Management Act (56/2003): Call for comments on proposed amendments to Municipal Public-Private Partnership Regulations, 2005 |
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2023 Budget Draft Tax Bills and Draft Regulations |
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Draft Public Procurement Bill - notice of intention to table |
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Publication of the initial batch of the draft 2023 TLAB for public comment |
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Draft 2023 Rates and Monetary Amounts and Amendment of Revenue Laws Bill |
(402kb) |
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Draft Benchmark Regulations for Public comments |
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Draft Tax Bills 2021 |
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Draft National Green Finance Taxonomy |
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Conduct of Financial Institutions Bill (slightly updated) |
(2,223kb) |
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Response document supporting the revised Conduct of Financial Institutions Bill September 2020 (commentators updated) |
(388kb) |
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Notice of publication of corrected documents |
(29kb) |
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Government Gazette 43188 |
(164kb) |
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2020 Draft Taxation Laws Amendment Bill and 2020 draft Tax Administration Laws Amendment Bill |
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Revised COVID-19 Draft Tax Bills |
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Expanding access to living annuities |
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2nd Draft Disaster Management Tax Relief and Relief Administration Bill |
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Draft 2020 Rates and Monetary Amounts and Amendment of Revenue Laws Bill |
(495kb) |
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Reviewing the Tax Treatment of Excessive Debt Financing, Interest Deductions and Other Financial Payments |
(1,632kb) |
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Draft Municipal Fiscal Powers and Functions Amendment Bill |
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2019 Carbon Tax Act and related draft regulations for public comment |
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Inviting technical tax proposals for Annexure C of the 2020 Budget Review |
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Publication of the 2019 Draft Income Tax Amendment Bill for public comment |
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2019 Budget Draft Tax Bills for public comment |
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2019 Carbon Tax Bill |
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Draft Regulations on the Carbon Offset - 13 Nov 2018 |
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Insurance Bill - Release of Schedules 1 and 3 for public comment |
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Media Statement and related documents: Publication of Consultation Policy Document ‘A known and trusted Ombud System for all’
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Financial Intelligence Amendment Act - implementation: Invitation to comment on revised draft amendments to regualtions and draft withdrawal notice of exemptions |
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2017 Draft Taxation Laws Amendment Bill and 2017 draft Tax Administration Laws Amendment Bill |
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Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill - 22 February 2017 |
(596kb) |
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Draft Insurance Regulations for public comment - 9 December 2016 |
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Taxation of Sugar Sweetened Beverages - 8 July 2016 |
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2016 Draft Taxation Laws Amendment Bill and 2016 draft Tax Administration Laws Amendment Bill |
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Draft Regulations on the Carbon Offset - 20 Jun 2016 |
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Proposed new Preferential Procurement Regulations (PPPFA), 2016 |
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Rates and monetary amounts and amendment of Revenue laws bill, 2016 |
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Draft Financial Intelligence Centre Amendment Bill, 2015 |
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2015 Draft Carbon Tax Bill - 02 Nov 2015 |
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2015 Draft Taxation Laws Amendment Bill - 27 Oct 2015 |
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2015 Tax (TLAB and TALAB) Draft Response Document on Tax presented to Parliament's SCOF on 15 Oct 2015 |
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2015 Draft Taxation Laws Amendment Bill and 2015 draft Tax Administration Laws Amendment Bill for public comment - 22 July 2015 |
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Retirement Reform; Draft Default Regulations for public comment |
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First Batch of the Draft Taxation Laws Amendment Bill, 2015 |
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Proposed regulations for over-the-counter derivatives |
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Draft Insurance Bill, 2015 |
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Proposed temporary reduction of UIF contributions |
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2nd Draft Financial Sector Regulation Bill |
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Notice and Regulations for tax free savings accounts for public comment |
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2014 Draft Taxation Laws Amendment Bill and draft Tax Administration Laws Amendment Bill for public comment |
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Proposed amendments to Insurance Binder regulations for public comment |
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Technical Report on the Consumer Credit Insurance Market in South Africa |
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First Batch of the Draft Taxation Laws Amendment Bill, 2014 |
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A review of the taxation of alcoholic beverages in South Africa |
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The demarcation between health insurance policies and medical schemes |
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Release of Carbon Offsets Paper |
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Release of Draft Hedge Fund Regulations |
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Electronic Services Regulation |
(218kb) |
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Draft Development Bank of Southern Africa Amendment Bill |
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Invitation for public comment on draft Financial Sector Regulation Bill, 2013 |
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Invitation to submit technical tax proposals for Annexure C of the Budget Review |
(56kb) |
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Government Notice - Draft amendment to Treasury Regulations (prohibition of the use of credit cards) for public comment |
(407kb) |
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Response to Submissions Received on 2013 TLAB and TLAB Amendments |
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South African Retirement funds - 2013 |
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Document for Public Comment: Charges in South African Retirement Funds, 2013 |
(1,458kb) |
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Tabled Insurance Laws Amendment Bill and supporting documentation, 2013 |
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Carbon Tax Policy Paper - 2013 |
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Press Release: Carbon tax discussion paper for public comment |
(160kb) |
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Document for Public Comment: Carbon Tax Discussion Paper |
(1,799kb) |
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Request for public comment for incorporation into forthcoming 2013 Tax Laws Amendment Bill: Proposed limitations against excessive interest tax deductions |
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Draft Treasury Regulations for Public Comment |
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Draft Taxation Laws Amendment Bill, 2012 |
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Draft Taxation Laws Amendment Bill, 2012 - March release |
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Rates and monetary amounts and amendment of Revenue laws bill, 2012 |
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Draft Financial Services Laws General Amendment Bill, 2012 |
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Financial Markets Bill |
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Credit Rating Services Bill |
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2011 Draft Taxation Laws Amendment Bills: Revised proposals on Section 45 intra-group, hybrid share and related matters |
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Background Note on Revised proposals on Section 45 intra-group, hybrid share and related matters |
(524kb) |
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Further details on revised amendments to Section 45 and Hybrid shares |
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Long-Term Insurance Act,1998: Publication of proposed amendment of Binder Regulations made for public comment |
(1,069kb) |
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Short-Term Insurance Act,1998:Publication of proposed amendment of Binder Regulations made for public comment |
(1,038kb) |
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Government Employees Pension Law Amendment Bill |
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Government Gazette 34391 |
(524kb) |
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Government Employees Pension Law Amendment Bill |
(268kb) |
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Medical Tax Credits Discussion document |
(2,400kb) |
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Draft Taxation Laws 2011 |
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Media Statement |
(433kb) |
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Draft Taxation Laws Amendment Bill 2011 |
(5,631kb) |
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Draft Taxation Laws Second Amendment Bill 2011 |
(179kb) |
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Presentation by National Treasury and SARS to the Standing Committee of Finance: Draft Taxation Laws Amendment Bills 2011 |
(310kb) |
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Draft Response Document from National Treasury and SARS: Draft Taxation Laws Amendments Bills, 2011 |
(212kb) |
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Presentation to the Standing Committee of Finance: Taxation Laws Amendment Bills 2011 |
(259kb) |
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Papers released with the 2011 Budget |
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A safer financial sector to serve South Africa better |
(1,574kb) |
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Cover note - A review framework for cross-border direct investment in SA |
(596kb) |
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A review framework for cross-border direct investment in South Africa |
(141kb) |
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Cover note - Prudential Regulation of Foreign Exposure in SA |
(126kb) |
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CREFSA Prudential Regulation of Foreign Exposure |
(277kb) |
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Confronting youth unemployment - Policy options |
(623kb) |
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Carbon Tax |
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Press Release: Carbon tax discussion paper for public comment |
(185kb) |
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Document for Public Comment: Carbon Tax Discussion Paper |
(1401kb) |
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2nd draft Regulation 28 with explanatory memo, response document and draft notices |
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Press Release : Release of Draft 2 of Regulation 28 for Final Public Comments |
(56kb) |
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1. Regulation 28: Response Document to Public Comments Received on the First Draft of Regulation 28 Published in February 2010 |
(234kb) |
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(23kb) |
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2. Second Draft of Regulation 28 made under Section 36 of the Pension Funds Act, 1956 |
(302kb) |
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(23kb) |
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(26kb) |
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(27kb) |
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3. Explanatory memo to the 2nd draft Regulation 28 |
(69kb) |
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4. Regulation 28 Public Forums Presentation |
(566kb) |
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Draft Taxation Laws Amendment Bills, 2010 |
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Media Statement: Taxation Laws Amendment Bills 2010 |
(36kb) |
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Media Statement: Ongoing Review of Tax Issues relating to Offshore Captives and Protected Cell Companies |
(36kb) |
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Draft Bill 2010 |
(432kb) |
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Draft Explanatory Memorandum to the 2010 Draft Bill - 6 Sep |
(443kb) |
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Clause by Clause Explanatory Memorandum 2010 - 6 Sep |
(79kb) |
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Draft Second Bill 2010 |
(185kb) |
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Draft Response Document from National Treasury and SARS on comments received on the 2010 Taxation Laws Amendments Bills - 24 Aug 2010 |
(198kb) |
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Gazette 33156: Publication of explanatory summary of the South African Reserve Bank Amendment Bill, 2010: Invitation to submit representations |
(547kb) |
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South African Reserve Bank Amendment Bill |
(1,222kb) |
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Memorandum on the Objects of the South African Reserve Bank Amendment Bill |
(19kb) |
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Draft regulation 28 with explanatory memorandum |
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Draft regulation 28 of the Regulations made under Section 36 of the Pension Funds Act, 1956 |
(113kb) |
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Explanatory memorandum to draft regulation 28 of the Regulations made under Section 36 of the Pension Funds Act, 1956 |
(38kb) |
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Extension of due date for public comments: Draft Preferential Procurement Regulations |
(12kb) |
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Draft Preferential Procurement Regulations |
(1,107kb) |
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Draft Co-operative Banks Combined Rules |
(1,841kb) |
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Draft Regulations relating to Tax Incentives |
(45kb) |
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Media Statement : Taxation Laws Amendment Bills, 2009: Funnel Finance Schemes |
(40kb) |
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Media Statement : Taxation Laws Amendment Bills, 2009: Rates, thresholds and urgent matters |
(30kb) |
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Draft Taxation Laws Amendment Bill 2009 |
(179kb) |
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Previous Draft Taxation Laws Amendment Bill 2009 |
(154kb) |
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Draft Taxation Laws Amendment Bill, 2009: Draft Explanatory Memorandum |
(111kb) |
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Government Gazette 31804 dated 23 January 2009 : Draft Municipal Budget and Reporting Regulations |
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Fees Payable in Terms of Securities Services Act, 2004 |
(51kb) |
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Scheduled L Prescribed Fees (Pension Funcds Act, 1956) |
(88kb) |
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Explanatory Memorandum to the Mineral and Petroleum Resources Royalty Bill, 2008 |
(178kb) |
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Draft Regulations (co-op banks Act) |
(695kb) |
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Tonnage Tax discussion document |
(897kb) |
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Draft Insurance Laws Amendment Bill 2008 |
(143kb) |
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Draft Insurance Laws Amendment Bill 2008 - Explanatory Summary |
(817kb) |
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Draft Special Pensions Amendment Bill 2008 |
(81kb) |
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Draft General Financial Services Laws Amendment Bill 2008 |
(154kb) |
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The Future of Micro-insurance Regulation in South Africa : Discussion Paper |
(613kb) |
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The Future of Micro-insurance Regulation in South Africa : Press Release |
(38kb) |
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Media Statement : Draft regulations dealing with commision structures and minimum value protection for contractual savings products of the Life Insurance Industry |
(41kb) |
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Long Term Insurance : Regulatory reform paper |
(53kb) |
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Long Term Insurance : Draft regulations |
(76kb) |
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Draft Taxation Laws Amendment Bills, 2008 : Media Statement : Taxation Laws Amendment Bills, 2008: General Overview |
(53kb) |
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Draft Taxation Laws Amendment Bills, 2008 : Media Statement : Taxation Laws Amendment Bills, 2008 : Company Restructuring Measures |
(55kb) |
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Media Statement : Revised Taxation of distributed profits : Conversion of the Secondary Tax on Companies (�STC�) to a Shareholders Dividends Tax |
(64kb) |
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Dividends versus return of Capital : Revising the base for Taxable distributions |
(158kb) |
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VAT, Transfer Duty and Stamp Duty Acts, 5 Feb 2008 |
(53kb) |
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Draft Environmental Fiscal Reform Policy Paper 6 April 2006 |
(1,474kb) |
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Reforming the Listed Property Investment Sector in South Africa discussion paper |
(148kb) |
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Retirement Fund Reform : Discussion Paper |
(244kb) |
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Social Security and Retirement Reform : 2nd Discussion Paper |
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