SAICA Comments to the SCOF on the 2021 Taxation Laws Amendment Bill and the Taxation Administration Laws Amendment Bill

SAICA comments to the Standing Committee on Finance on the 2021 Draft Taxation Laws Amendment Bill (DTLAB) and the Draft Taxation Administration Laws Amendment Bill (DTALAB). Also included in this submission are the comments on the second batch of the DTLAB and the DTALAB that contain the emergency tax measures that seek to address the impact of COVID-19 and the recent unrest in South Africa. This second batch seeks to make amendments to the Disaster Management Tax Relief Act 2020 and the Disaster management Tax Relief Administration Act 2020.