Discussion Papers

Discussion Papers are published by National Treasury or SARS to obtain public comment on specific tax policy matters before draft tax legislation or a draft interpretation note is prepared.

2021
Proposed Model for Establishing an Advance Pricing Agreement Programme in South Africa and Release of Draft Legislation This document seeks to provide a high-level model and draft legislative framework for an advance pricing agreement (APA) unit and associated processes at SARS and the introduction of an APA programme in South Africa. Comments may be submitted by close of business on 31 January 2022 to [email protected].
Advance Tax Rulings System (Invitation for Comment)
2020
Discussion Paper on Advance Pricing Agreements
Discussion paper on reviewing the tax treatment of excessive debt financing, interest deductions and other financial payments On 9 April 2020, National Treasury issued a media statement extending the submission date for public comments of the following 2020 tax proposals, “Tax Treatment of Excessive Debt Financing, Interest Deductions and Other Financial Payments” from 17 April 2020 to 29 May 2020. Due to the subsequent postponement of the implementation of the effective date of this proposal from 1 January 2021 to 1 January 2022, the deadline for submission of public comments is hereby further extended from 29 May to 30 September 2020. The due date for comments in respect of the proposal to introduce export taxes on scrap metal remains as 29 May 2020. Please forward written comments to the National Treasury’s tax policy depository at [email protected] and to Hayley Reynolds, National Treasury at [email protected].
2019
SARS discussion document on the rewrite of the Excise legislation The accompanying note has been updated to reflect an extension to the due date for comments.
Consultation paper on policy proposals for crypto assets
Media statement on the consultation paper on policy proposals for crypto assets
2017
Discussion paper on the review of the diesel fuel tax refund system
Media statement on the publication of the discussion document on the review of the diesel fuel tax refund system
2014
Discussion Paper on the Review of the Taxation of Alcoholic Beverages in South Africa Media Release
Discussion Paper on the VAT Treatment of Loyalty Programmes
2013
~~2013 Retirement Reform Proposals~~ (Archived on 19 January 2016)
2011
~~Discussion Paper on Interpretation Note 6 – Place of Effective Management~~
~~Conversion of medical deductions to medical tax credits~~
2009
Physical impairment and disability expenses and criteria for diagnosis of disability
Proposed Policy resulting from non-compliance with section 11(3) to the Value-Added Tax Act, 1991
2008
Deemed income tax deductions for international subsistence expenses
2005
Recognition of produce held by wine farmers in a pool
Tax avoidance and section 103 of the Income Tax Act, 1962
2004
Tax Treatment of Securitisation
Reportable Arrangements
2003
Regulating tax practitioners
A proposed system for Advance Tax Rulings

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