2026/27 BUDGET REVIEW: NATIONAL TREASURY CALLS FOR TECHNICAL TAX PROPOSALS

2026/27 BUDGET REVIEW: NATIONAL TREASURY CALLS FOR TECHNICAL TAX PROPOSALS

• 20 November 2025
• Taxation
• SA Legal Academy

National Treasury has issued a media statement calling for technical tax proposals for possible inclusion in Annexure C of the 2026/27 Budget review. The deadline for submissions is 28 November 2025 – in anticipation of workshops on 11 and 12 December 2025.

According to the statement, proposals should be ‘limited to unintended anomalies, revenue leakages, loopholes’ and other technical matters in the prevailing legislation requiring attention or correction. This is noting that ‘more substantive tax policy proposals and rate changes are dealt with through a different process’.

Meanwhile, the annual round of post-Medium Term Budget Policy Statement (MTBPS) parliamentary committee meetings is now well under way. Public hearings on the MTBPS took place on 19 November 2025 (a week after it was tabled) – and, as SA Legal Academy has already reported, the National Assembly’s Standing Committee on Finance is scheduled to hear oral submissions on the 2025/26 Taxation Laws Amendment Bill and Tax Administration Laws Amendment Bill on 28 November 2025.

The post-MTBPS parliamentary process on tax and rates Bills should be seen in the context of a broader public participation process. This year:

• it began on 16 August 2025, when National Treasury released the 2024/25 tax and rates Bills in draft form for public comment, together with related draft regulations (as SA Legal Academy reported at the time)
• these Bills were the focus of parliamentary hearings on 21 and 22 October 2025, conducted by the National Assembly’s Standing Committee on Finance, and that
• further revised to reflect some of the input received, the Bills were then formally introduced on 12 November 2025 with the MTBPS.

The post-MTBPS parliamentary process on these Bills tends to limit parliamentary hearings to those conducted by the NCOP’s Finance Committee after they have been passed by the National Assembly and sent to the NCOP for concurrence.

• media statement calling for technical proposals
• SA Legal Academy report on National Assembly Finance Committee call for submissions on tax Bills
• SA Legal Academy report on draft tax Bills released by National Treasury in August 2025 for public comment

Published by SA Legal Academy Policy Watch

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