2021 Draft Tax Bills & Rates Bill

Call for comments opened 29 July 2021 Share this page:

Submissions are now closed (since 28 August 2021)

Finance Standing Committee

The National Treasury and the South African Revenue Service (SARS) has published, for public comment, the 2021 draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill (2021 draft Rates Bill), the 2021 draft Taxation Laws Amendment Bill (2021 draft TLAB) and the 2021 draft Tax Administration Laws Bill (2021 draft TALAB). These draft tax bills contain tax proposals made in the 2021 Budget on 24 February2021. The 2021 tax bills will be introduced in Parliament later this year.

Comments can be emailed to the National Treasury’s tax policy depository at 2020AnnexCProp@treasury.gov.za and SARS at acollins@sars.gov.za by no later than Saturday28 August 2021

Please find here: Media Statement: Publication of the 2021 Draft Tax Bills

2021 Draft Tax Administration Laws Amendment Bill

2021 Draft Rates Bill

2021 Draft Taxation Laws Amendment Bill  

2021 Draft Explanatory Memorandum to the 2021 Draft TLAB
                             
2021 Draft Memorandum on the Objects of the 2021 Draft TLAB
                             

Draft Explanatory Notes on Emergency Tax Measures in response to the continuing Covid-19 pandemic and recent unrest in the country