TAX ADMINISTRATION LAWS AMENDMENT BILL: EXPLANATORY SUMMARY GAZETTED

TAX ADMINISTRATION LAWS AMENDMENT BILL: EXPLANATORY SUMMARY GAZETTED

• 16 October 2026
• Taxation
• SA Legal Academy

The South African Revenue Service has gazetted an explanatory summary of the 2026 Tax Administration Laws Amendment Bill, which is scheduled to be tabled in Parliament on 21 October 2026 with the Medium Term Budget Policy Statement. Once passed and enacted, the proposed new piece of legislation will give practical effect to tax administration proposals in the 2026/27 Budget.

Released in draft form in July 2026 for public comment, the amendments concerned have since been the focus of pre-finalisation, pre-tabling parliamentary hearings conducted on 30 September 2026 by the National Assembly’s Standing Committee on Finance. This routine annual process also applies to each year’s draft Taxation Laws Amendment Bill and draft Monetary Amounts & Amendment of Revenue Laws Bill. On 14 October 2026, National Treasury responded to submissions received.

According to the Bill’s explanatory summary, among other things it seeks to:

• ‘exclude certain exempt entities from the definition of provisional taxpayer’
• address various other matters affecting provisional taxpayers
• ‘expressly provide for goods temporarily exported under international carnets’ (a term referring to the temporary duty- and tax-free import of non-perishable goods)
• address various other related matters
• strengthen measures applicable to trade in second-hand goods, and
• address a raft of non-compliance issues.

Please click the link below for more information:

• explanatory summary

Published by SA Legal Academy Policy Watch

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