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PARLIAMENT: NATIONAL ASSEMBLY PASSES DELAYED TAX, APPROPRIATION BILLS
- 14 January 2026
- Parliament
- SA Legal Academy
Parliamentary papers have confirmed that four Bills still before the National Assembly at the end of its fourth term for 2025 have finally been passed and sent to the NCOP for concurrence. They are the:
- Taxation Laws Amendment Bill (tabled in November 2025 with the Medium Term Budget Policy Statement/MTBPS and giving effect to proposals in the 2025/26 Budget)
- Tax Administration Laws Amendment Bill (tabled in November 2025 with the MTBPS and giving effect to proposals in the 2025/26 Budget)
- Adjustments Appropriation Bill (tabled in November 2025 with the MTBPS to adjust allocations to national departments and associated state entities), and
- the Special Appropriation Bill (tabled in September 2025 to address a shortfall resulting from the withdrawal of health sector international donor funding).
Interestingly, in anticipation of the National Assembly’s adoption of the two tax Bills, the NCOP committee to which they have now been referred issued a notice on 6 January 2026 calling for written submissions. Passed by the House during its final sitting for 2025, the 2025/26 Rates & Monetary Amounts & Amendment of Revenue Laws Bill (rates Bill) was included in that notice – as SA Legal Academy reported at the time.
This practice tends to suggest that public participation has become something of a formality during the processing of Budget-related Bills. Since changes are rarely made (if ever) to Bills tabled with the annual Budget and MTBPS, one cannot help but question the point of the entire exercise. This is especially because each year – prior to tabling – the tax and rates Bills are subjected to a rigorous consultation process that includes the parliamentary committees concerned.
- parliamentary papers
- Taxation Laws Amendment Bill
- Tax Administration Laws Amendment Bill
- Adjustments Appropriation Bill
- Special Appropriation Bill
Published by SA Legal Academy Policy Watch
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