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TAX BILLS IN LIMBO AS PARLIAMENT RISES FOR 2025
- 18 December 2025
- Parliament
- SA Legal Academy
The 2025 Taxation Laws Amendment Bill (TLAB), Tax Administration Laws Amendment Bill (TALAB) and Rates & Monetary Amounts & Amendment of Revenue Laws (Rates) Bill were still before Parliament when it rose for the festive season. Annual iterations of these Bills are traditionally passed in December, when they are generally also signed into law. However, the Bills' tabling and processing appears to have been affected by 2025/26 Budget disruptions – on which SA Legal Academy reported at the time.
Tabled in April 2025 (and reversing the controversial VAT increase announced in the February 2025 Budget speech) the Rates Bill was passed by the National Assembly on 4 December 2025 during its final sitting for the year. It is now before the NCOP, although the committee concerned has yet to briefed on the Bill’s contents.
Introduced on 12 November 2025 with the Medium Term Budget Policy Statement, the TLAB and TALAB were adopted on 3 December 2025 by the National Assembly’s Standing Committee on Finance. Reports reflecting this were tabled in the House the following day. Featured under ‘further business’ on the order paper for this year’s final session, they were not considered.
At the time of writing, Parliament had yet to issue a media statement on the matter.
However, a statement was issued on the 2025/26 Division of Revenue Laws Amendment Bill. Tabled with the TLAB and TALAB on 12 November 2025, that Bill was passed by the National Assembly on 4 December 2025 (during its closing session for the year) – and by the NCOP passed at its own final sitting on 17 December 2025. According to the statement, this ‘pav(ed) the way for the equitable adjustment of financial resources across national, provincial and local government for the 2025/26 financial year’.
- TLAB
- TALAB
- Rates Bill
- National Assembly Finance Standing Committee reports on Rates Bill (parliamentary papers page 20)
- National Assembly Finance Standing Committee reports on TLAB and TALAB (parliamentary papers pages 24 and 40)
- order paper for 4 December National Assembly session
- minutes of 4 December National Assembly session
- media statement on Division of Revenue Amendment Bill
- Division of Revenue Laws Amendment Bill
Published by SA Legal Academy Policy Watch
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