TAX ADMINISTRATION AMENDMENT BILL 2025/26: EXPANATORY SUMMARY GAZETTED

TAX ADMINISTRATION AMENDMENT BILL 2025/26: EXPANATORY SUMMARY GAZETTED

• 10 November 2025
• National Treasury
• SA Legal Academy

Please note: A procedurally required pre-tabling explanatory summary of the Division of Revenue Amendment Bill was gazetted on 30 October 2025. No explanatory summaries were gazetted for the 2025/26 Taxation Laws Amendment Bill and Adjustments Appropriation Bill, which parliamentary papers have confirmed were introduced with the MTBPS on 12 November 2025. Links to all these Bills can be found here. It is not clear what has happened to a 2025/26 Rates & Monetary Amounts & Amendment of Revenue Laws Bill tabled in April 2025 and (according to Parliamentary Monitoring Group records) is still before the National Assembly's Standing Committee on Finance. Neither is it clear why Parliament’s media statement refers to another Bill with that title. As far as can be ascertained, no revised Rates & Monetary Amounts & Amendment of Revenue Laws Bill exists. 

In anticipation of Finance Minister Enoch Godongwana’s Medium Term Budget Policy Statement (MTBPS) on 12 November 2025 – and the introduction of related legislation – National Treasury has gazetted an explanatory summary of the Tax Administration Laws Amendment Bill 2025/26.

Providing some insight into the Bill’s provisions, among other things the explanatory summary refers to:

• under the 1962 Income Tax Act:
  • ‘an allowance made by the Commissioner to be subject to objection and appeal’, and
  • clarity on ‘the meaning of a certificate required for purposes of deductions of donations made to certain organisations’
• under the 1964 Customs & Excise Act:
  • ‘a simplified regime for the entry of goods imported or exported for purposes of express delivery on a door-to-door basis’, and
  • ‘voluntary disclosure relief for customs and excise’
• under the 1991 Value-Added Tax Act:
  • ‘voluntary e-reporting’, and
• under the 2011 Tax Administration Act:
  • tax debt suspension ‘pending the outcome of a request for a reduced assessment’, and
  • clarity on ‘the scope of bona fide inadvertent error’.

At the time of writing, explanatory summaries had yet to be gazetted for other 2025/26 budget-related Bills expected to be tabled with the MTBPS. According to a recent parliamentary media statement, these are:

• an Adjustments Appropriation Bill
• a Rates & Monetary Amounts & Amendment of Revenue Laws Bill
• a Taxation Laws Amendment Bill, and
• a Division of Revenue Amendment Bill.

This is noting that draft versions of several of these Bills have for some time been under consideration by the National Assembly and NCOP committees concerned.

• explanatory summary (2025/26 Tax Administration Laws Amendment Bill)
• parliamentary media statement

Published by SA Legal Academy Policy Watch

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