Draft Documents for Public Comment

All comments received on drafts are considered in full, but due to time constraints, no individual correspondence will be entered into. The identity of commentators and their comments will be collected and may be disclosed publicly, either in full or in summary, as legal obligation dictates or is necessary for SARS to properly perform its duties.

The draft documents are categorised according to their due date for comment. Comments may be emailed to the address indicated in the last column.

Latest draft uploaded for comment Look under: 15 July 2023

Due date for comments	Legislation Category	Description	Send comments to
23 June 2023	Customs and Excise Act, 1964	Draft Schedule Amendment Draft amendment to Part 1 of Schedule No. 1 – Substitution of Additional Note 6(a) to Chapter 22 Comments to be recorded on the Customs & Excise Tariff Amendments Comment Sheet. Explanatory Note Chapter 22 in Part 1 of Schedule No. 1 is being amended by the substitution of Additional Note 6(a), in order to amend the definition of products classifiable in tariff subheading 2206.00.19 as limited to other fermented beverages that are manufactured from a liquor (wort) of non-malted milled cereals listed in the table in Chapter Note 2 to Chapter 11, provided the fermentable sugars are derived solely from the liquor (wort) without the addition of any other sugars during or prior to fermentation. Date published: 2 June 2023	[email protected]
15 July 2023 New!	National Legislation	Draft Bills and Explanatory Memoranda 2023 Draft Revenue Administration and Pension Laws Amendment Bill – 9 June 2023 Draft Memorandum on Objects of 2023 Draft Revenue Administration and Pension Laws Amendment Bill – 9 June 2023 2023 Draft Revenue Laws Amendment Bill – 9 June 2023 Draft Explanatory Memorandum on the 2023 Draft Revenue Laws Amendment Bill – 9 June 2023 Explanatory Note National Treasury and SARS publish today, for comment, the revised 2023 Draft Revenue Laws Amendment Bill and 2023 Draft Revenue Administration and Pension Laws Amendment Bill. These draft bills provide the necessary legislative amendments required to implement the first phase of the “two-pot” retirement system, they also take into account public comments received on the 2022 Draft Revenue Laws Amendment Bill published on 29 July 2022, and make provision for the name change from the word “pot” to the word “component” in the bills to be introduced formally by the Minister in Parliament. However, the word “pot” is still used in the colloquial form to describe the reform itself. See the joint media statement for more details about the key proposals incorporated in the revised 2023 Draft Revenue Laws Amendment Bill, and consequential legislative amendments to the Pension Funds Act 24 of 1956, as outlined in the 2023 Draft Revenue Administration and Pension Laws Amendment Bill, to ensure the smooth implementation and administration of the “two pot” retirement system. changes. Date published: 9 June 2023	National Treasury’s depository at [email protected] and SARS at [email protected]
For information purposes only	National Legislation	Draft Bill The 2023 Draft Rates and Monetary Amounts and Amendment of revenue Laws Bill has been introduced in the National Assembly by the Minister of Finance on 22 February 2023 Date of Publication: 22 February 2023

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