National Treasury

Documents for Public Comments - Publication of the 2023 Budget Draft Tax Bills and Draft Regulations

	06 Feb 2024
	Media Statement: Publication of the 2023 Tax Acts and accompanying documentation	(273kb)

	Taxation Laws Amendment Act 17 of 2023 - GG 49894 - Notice 4226 - 22 December 2023	(1,189kb)
	Explanatory Memorandum on the Taxation Laws Amendment Bill 2023	(626kb)
	Final Response Document on the 2023 Draft Rates Rates Bill 2023 Draft TLAB and 2023 Draft TALAB	(949kb)

	30 Aug 2023
	Media Statement: Publication of the 2023 Budget Draft Tax Bills and Draft Regulations	(403kb)

	2023 draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill	(835kb)
	2023 draft Taxation Laws Amendment Bill	(1,163kb)
	Draft Explanatory Memorandum on the Draft Taxation Laws Amendment Bill 2023 - 31 July 2023	(546kb)
	2023 Tax Administration Laws Amendment Bill	(699kb)
	Draft Memorandum on the Objects of the 2023 draft TALAB for public comment and introduction in Parliament	(423kb)
	Draft amendments to Regulations in terms of paragraph (d) of the definition of “Research and Development” in section 11D(1) of the Income Tax Act, 1962, on additional criteria for multisource pharmaceutical products	(96kb)
	Draft amendments to Regulations in terms of paragraph (e) of the definition of “Research and Development” in section 11D(1) of the Income Tax Act, 1962, on criteria for clinical trials in respect of deduction for research and development	(99kb)
	Draft amendments to Regulations on domestic reverse charge relating to valuable metal in terms of 74(2) of the Value-Added Tax Act, 1991 (the VAT Act)	(326kb)
	Draft Explanatory Memorandum on domestic reverse charge relating to valuable metal in terms of 74(2) of the VAT Act	(621kb)
	Draft amendments on Carbon Offsets Regulations	(196kb)