Submissions
Annexure C 2025 Budget Review – Tax Policy proposals
28 November 2024
Submission
Tax
Annexure C 2025 Budget Review – Technical Tax Proposals
25 November 2024
Submission
Tax
The Taxation of Communal Property Associations
25 October 2024
Submission
Tax
SAICA submission on the meaning of ‘similar finance charges’ for section 24J purposes
11 November 2024
Submission
Tax
SAICA submission on the 2024 Medium Term Budget Policy Statement
4 November 2024
Submission
Tax
SAICA presentation to Parliament on the 2024 Draft TLAB, TALAB and GMTB
9 October 2024
Submission
Tax
SAICA comment on the 2024 Draft TLAB and TALAB
31 August 2024
Submission
Tax
SARS Draft Guide on deductions & allowances relating to assets used in the generation of electricity from renewable energy
30 August 2024
Submission
Tax
Draft Exchange Control Circulars - Reforms announced in Annexure E of 2024 Budget Review
28 March 2024
Submission
Tax
2024 Draft Global Minimum Tax Bill and Draft Global Tax Administration Bill
15 March 2024
Submission
Tax
SARS draft Interpretation Note on the consequences of an employer’s failure to deduct or withhold employees’ tax
15 March 2024
Submission
Tax
SAICA presentation to Parliament on the 2024 Budget Review
28 February 2024
Submission
Tax
SAICA submission to Parliament on the 2024 Budget Review
26 February 2024
Submission
Tax
Comments on the Draft Amendments To The Rules under sections 40(3)(A)(I)(C) and 41(4)(B) and 120 of the Customs And Excise Act 1964
23 February 2024
Submission
Tax
SAICA Comments on the draft SARS Guide on the Solar Energy Tax Credit
9 February 2024
Submission
Tax
Request for Commissioner's discretion in postponing a non-resident employer’s obligation to withhold Employees’ Tax
2 February 2024
Submission
Tax
Annexure C 2024 Budget Review
24 November 2023
Submission
Tax
Submission on the Standard turnover-based method of apportionment: BGR16 (Issue 3)
9 November 2023
Technical resources
Tax
SAICA Submission: SARS Third Party Data Reporting Obligations for Trusts and PBOs
31 October 2023
Technical resources
Tax
SAICA submission to the Commissioner of the Compensation Fund on the maximum earnings limit for ROE 2022
3 October 2023
Submission
Tax
SAICA submission to SARS on the zero rating of clinical trial services supplied to a non-resident
3 October 2023
Submission
SAICA presentation to Parliament on the 2023 Draft TLAB and TALAB
20 September 2023
Submission
Tax
SAICA Comments to the SCOF on the 2023 Taxation Laws Amendment Bill and the Taxation Administration Laws Amendment Bill
18 September 2023
Submission
Tax
SAICA submission on the OECD Public Consultation Document – Amount B of Pillar One
1 September 2023
Submission
Tax
SAICA comment on the 2023 Draft TLAB, TALAB and Revenue Laws Amendment Bill
31 August 2023
Submission
Tax
SAICA comments on the Draft Revenue Laws Amendment Bill, 2023 (two-pot retirement system)
17 July 2023
Submission
Tax
SAICA submission to IESBA on the Proposed Revisions to the Code Addressing Tax Planning and Related Services
6 June 2023
Submission
Tax
SAICA Comments on the draft 2023 Taxation Laws Amendment Bill (Initial Batch)
15 May 2023
Submission
Tax
SAICA submission on the draft Public Notice on Returns of Information to be submitted by third parties
20 April 2023
Submission
Tax
SAICA presentation to Parliament on the 2023 Budget Review
1 March 2023
Submission
Tax
SAICA submission to Parliament on the 2023 Budget Review
27 February 2023
submission
Tax
Practice Notes 31 and 37: Proposed Withdrawal
15 December 2022
Submission
Draft Interpretation Note: Definition of Associated Enterprise
13 January 2023
Submission
Tax
Annexure C 2023 Budget Review
1 December 2022
Submission
Tax
Summary of SAICA’s 2022 Medium Term Budget Policy Statement submission to Parliament
3 November 2022
Submission
Tax
SAICA 2022 Medium Term Budget Policy Statement presentation to Joint Standing Committees on Finance
2 November 2022
Submission
Tax
SAICA 2022 Medium Term Budget Policy Statement submission
31 October 2022
Submission
Tax
VAT obligations on imported electronic services where foreign supplier fails to register for VAT
14 October 2022
Submission
Tax
SAICA comments on the draft IN: VAT treatment on debt collection
5 October 2022
Submission
Tax
SAICA presentation to Parliament on the 2022 Draft TLAB and TALAB
14 September 2022
Submission
Tax
SAICA comment on the 2022 Draft TLAB, TALAB and Revenue Laws Amendment Bill
29 August 2022
Submission
Tax
SAICA comments to National Treasury on the 2022 Draft TLAB, TALAB and Revenue Laws Amendment Bill
29 August 2022
Advocacy - Submission
Tax
SAICA comments to Parliament on the 2022 Draft TLAB, TALAB and Revenue Laws Amendment Bill
29 August 2022
Advocacy - Submission
Tax
SAICA presentation to Parliament on the 2022 Draft Revenue Laws Amendment Bill
29 August 2022
Submission
Tax
SAICA Submission: Proposed enhancements to Tax Practitioner online capabilities
19 August 2022
Submission
Tax
SAICA comment on South Africa’s Fiscal Policy – 2023 Medium Term Expenditure Framework
19 August 2022
Advocacy – Submission
Tax
Changes to SMME legislation to reduce costly red tape
12 August 2022
Advocacy - Submission
Tax
SAICA comments on SARS Draft Business Requirements Specifications Documents for Trusts (IT3(t)) and Donations (IT3(d))
1 August 2022
Submission
Tax
Carbon Tax Committee’s comments on carbon tax policy matters
15 July 2022
Advocacy - Submission
Tax
SAICA comments on a suggested Draft Interpretation Note on Transfer Pricing to replace Practice Note 7
13 July 2022
Advocacy - Submission
Tax
Release of funds: resident trust distributions to non-resident trusts
15 June 2022
Submission
Tax
SAICA comment on the National Integrated Small Enterprise Development Masterplan – Final Draft
10 June 2022
Submission
Tax
SAICA comment on the OECD Pillar One – Tax certainty for issues related to Amount A
10 June 2022
Submission
Tax
Draft Interpretation Note – Recoupment when an asset commences to be held as trading stock which was previously not so held
3 June 2022
Advocacy - Submission
Tax
SAICA’s Parliamentary presentation on its comments on the 2022 Appropriation Bill
20 May 2022
Submission
Tax
SAICA comments on the 2022 Appropriation Bill
20 May 2022
Advocacy - Submission
Draft Interpretation Note – Public Benefit Organisations: Provision of residential care for retired persons
13 May 2022
Advocacy - Submission
Tax
Draft Interpretation Note - Determination of taxable income of certain persons international transactions: intra-group loans
29 April 2022
Advocacy - Submission
Tax
Draft IN – Section 8E: Effect on the date of issue of a share arising from a change in the redemption features
30 March 2022
Submission
Tax
SAICA comment on Pillar One – Amount A: Draft model rules for nexus and revenue sourcing
10 March 2022
Submission
Tax
Submission to SARB - Treatment of interest on foreign inbound loans
10 March 2022
Submission
Tax
Final IN 28 (Issue 3) – Deductions of home office expenses incurred by persons in employment or persons holding an office
22 March 2022
Submission
Tax
SAICA Submission to the OTO – Tax Ombud’s draft compendium of taxpayer rights, entitlements and obligations
18 March 2022
Submission
Tax
SAICA presentation on the 2022 Budget Review
2 March 2022
Submission
Tax
SAICA comments on the 2022 Budget Review
28 February 2022
Advocacy - Submission
Tax
SAICA comments on the discussion paper on the proposed model for establishing and Advance Pricing Agreement Programme in South Africa
31 January 2022
Advocacy - Submission
Tax
Draft Interpretation Note 28 (Issue 3) – Deductions of home office expenses incurred by person in employment or holding an office, issued on 15 Nov 2021
14 January 2022
Submission
Tax
Draft IN – Extraordinary dividends treated as income or proceeds on disposal of certain shares
14 January 2022
Submission
Tax
SAICA comments on the Draft VDP Guide
10 December 2021
Advocacy - Submission
Tax
SAICA Comments on the Draft Interpretation Note on the definition of “employee” in the Employment Tax Incentive Act
3 December 2021
Submission
Tax
Annexure C 2022 Budget Review
3 December 2021
Submission
Tax
SAICA VAT Sub-Committee’s submission on the concerns relating to transfer duty exemption certificates
23 November 2021
Submission
Tax
SAICA Employees’ Tax Sub-Committee’s submission on the concerns relating to IRP3(s) directives
22 November 2021
Submission
Tax
SAICA National Tax Committee’s submission on the proposed changes to the definition of “contributed tax capital” (CTC) as contained in the second batch of the Draft Taxation Laws Amendment Bill of 2021 (DTLAB).
22 November 2021
Submission
Tax
Draft Tax Exemption Guide for Small Business Funding Entities
19 November 2021
Submission
Tax
Summary of SAICA’s comments on the 2021 Medium Term Budget Policy Statement (MTBPS)
18 November 2021
Submission
Tax
SAICA presentation to the Standing & Select Committees on Finance Public Hearings on the 2021 Medium Term Budget Policy Statement (MTBPS)
17 November 2021
Submission
Tax
Comments on the 2021 Medium Term Budget Policy Statement (MTBPS)
15 November 2021
Submission
Tax
Draft Interpretation Note: Associations: Funding requirement
5 November 2021
Submission
Tax
Comments on the Draft Regulations on Domestic Reverse Charge relating to valuable metals
5 November 2021
Submission
Tax
Draft Interpretation Note: Reduced Assessments: Meaning of “readily apparent undisputed error”
29 October 2021
Submission
Tax
Draft Tax Exemption Guide for Companies wholly owned by Institutions, Board and Bodies
8 October 2021
Submission
Tax
Draft Tax Exemption Guide for Institutions, Board and Bodies
8 October 2021
Submission
Tax
SAICA’s comments on South Africa’s Fiscal Policy: Pre-budget consultations
17 September 2021
Advocacy
Tax
Disposal of assets by deceased person, deceased estate and transfer of assets between spouses
9 September 2021
Submissions
Tax
SAICA Comments to the SCOF on the 2021 Taxation Laws Amendment Bill and the Taxation Administration Laws Amendment Bill
30 August 2021
Submissions
SAICA Comments on the 2021 Taxation Laws Amendment Bill and the Taxation Administration Laws Amendment Bill
27 August 2021
Submissions
RCB Forum Submission from the combined CEOs of the RCB Forum members: SARS System error preventing registration of tax practitioners
19 August 2021
Submissions
RCB Forum Submission: SARS Operational Matters
13 August 2021
Submissions
SAICA comments on the draft public notice listing the non-submission of income tax returns by natural persons subject to an administrative penalty in terms of section 210(2) of the TAA.
11 August 2021
Submissions
SAICA Comments on Draft BGR: Purchase of different types of annuities at retirement
30 July 2021
Submissions
Purchase of different types of annuities at retirement
SAICA submission on Draft Interpretation Note 28 Issue 3: Deduction of home office expenses
14 June 2021
Submissions
home office expenses
SAICA submission on the Public Consultation Document: Proposed changes to commentaries in the OECD Model Tax Convention on Article 9
27 May 2021
Submissions
public consultation
SAICA submission on the Draft List of qualifying physical impairment or disability expenses
31 May 2021
Submissions
physical impairment
SAICA submission on the Fiscal Responsibility Bill
24 May 2021
Submissions
fiscal
SAICA submission on the Pension Fund Amendment Bill
17 May 2021
Submissions
SAICA submission on the draft Electronic Form of Record Keeping
25 June 2021
Submission
SAICA submission to SARS on the Draft Interpretation Note: Deductions in respect of improvements to land or buildings not owned by a taxpayer
30 April 2021
Submission
Tax
SAICA submission to SARS on the Carbon Tax Registration Concerns
30 April 2021
Submission
Tax
SAICA submission to SARS on the Draft Interpretation Note 59 (Issue 2): Tax treatment of the receipt/accrual of government grants
23 April 2021
Submission
Tax
SAICA submission to SARS on the Tax Type Transfer Changes
14 April 2021
Submission
Tax Operational
SAICA submission to SARS on the Draft Diesel Refund Rules, Schedule and Forms
24 March 2021
Submission
Tax
SAICA submission to the Parliamentary Standing Committee on Appropriations on the 2021 Division of Revenue Bill
10 March 2021
Submission
Tax
SAICA submission to Parliament on the 2021 Budget Review
1 March 2021
Submission
Tax
SAICA submission on Advance Tax Rulings
12 February 2021
Submission
Tax
SAICA submission on Draft IN 91 – Concession or compromise of a debt
5 February 2021
Submission
Tax
SAICA submission on the Discussion Document on Advance Pricing Agreements
14 December 2020
Transfer Pricing
SAICA submission on the OECD Blueprints – Pillar One and Two Reports
14 December 2020
Transfer Pricing
SAICA submission on the B-Bills: TLAB and TALAB
23 November 2020
Tax
SAICA submission on Annexure C 2021 tax proposals
23 November 2020
Tax
SAICA submission on Transfer Pricing information requests from SARS
19 November 2020
Transfer Pricing
SAICA Submission – SARS Service Charter
17 November 2020
Tax
SAICA submission on the 2020 MTBPS
2 November 2020
Tax
SAICA submission on EMP501 reconciliation errors: SARS survey
21 October 2020
Tax
SAICA submission on Excessive debt financing, interest deductions and other financial payments
30 September 2020
Transfer Pricing
SAICA Submission: Request for consolidated guidance on aspects of the Carbon Tax Act
23 September 2020
Tax
SAICA Submission on the Draft Interpretation Note: Receipt of Deposits
18 September 2020
Tax
SAICA Submission: Challenges with the SARS VDP Process
17 September 2020
Tax Operational
SAICA submission to the OECD on the BEPS Unified Approach Pillar I proposals
3 September 2020
Transfer Pricing
SAICA Submission on the 2020 Draft Taxation Laws Amendment Bill and Tax Administration Laws Amendment Bill
31 August 2020
Tax
Submission to SARS: Dispute Resolution Process
6 August 2020
Tax Operational
Parliamentary Public Hearings- Summary of SAICA Comments on the 2020 Draft Disaster Management Tax Bills
29 July 2020
Tax
SAICA Submission to SARS: 2020 Filing Season
25 July 2020
Tax Operational
SAICA Presentation to the Standing Committee of Finance and Select Committee on Finance on the Draft Disaster Management Tax Bills 2020
22 July 2020
Tax
SAICA Comments on the Draft Interpretation Note on vesting of income in a resident beneficiary by a non-resident trust
20 July 2020
Tax
SAICA Presentation to the Standing and Select Committees on Finance on the 2020 Supplementary Budget Review
1 July 2020
Tax
SAICA Comments on the Draft Interpretation Note on the value-added tax consequences of points-based loyalty programmes
30 June 2020
Tax
SAICA Submission to SARS: Top 5 Operational Issues – June 2020
17 June 2020
Tax Operational
SAICA Comments on Funding requirements for section 30B Associations and Trade Unions
30 April 2020
Tax
SAICA submission on services to be phased in from 1 May 2020
27 April 2020
Advocacy
SAICA Submission to Minister Dlamini-Zuma requesting that tax and associated accounting services be promulgated as “essential services"
20 April 2020
Tax
SAICA Submission to SARS: COVID-19 Measures
17 March 2020
Tax Operational
SAICA Comments on Diesel Refund Scheme Amendments and Schedules
16 March 2020
Tax
SAICA Comments on Public consultation document: Review of Country-by-country reporting (BEPS Action 13)
6 March 2020
Transfer Pricing
SAICA Budget 2020 Summary and Commentary – PDF
26 February 2020
Tax
SAICA Budget 2020 Summary and Commentary – Word
26 February 2020
Tax
SAICA Comments on Draft IN16 (s10(1)(o)(ii))
12 December 2019
Tax
SAICA Comments on the Global Anti-Base Erosion Proposal – Pillar Two
2 December 2019
Transfer Pricing
SAICA Annexure C 2020 submission
25 November 2019
Tax
SAICA Comments on Draft IN18
15 November 2019
Tax
SAICA submission on the OECD "Unified Approach" under Pillar One
12 November 2019
Transfer Pricing
SAICA comment on the 2019 Medium Term Budget Policy Statement
4 November 2019
Tax
SAICA Proposals: SARS Digitised Services
29 October 2019
Tax
SAICA Presentation to the SCoF: 2019 TLAB and TALAB
6 September 2019
Tax
SAICA submission on the draft TALAB
23 August 2019
Tax
SAICA submission on Multilateral Instruments
9 July 2019
Transfer Pricing
SAICA Additional Submission – SARS Draft List of Qualifying Physical Impairment and Disability Expenditure
27 May 2019
Tax
SAICA submission on LBC Transfer Pricing Strategy & Structure
24 May 2019
Transfer Pricing
SAICA Submission to the Standing Committee on Finance – Budget 2019
26 February 2019
Tax
SAICA submission to OTO on Dispute timelines
18 January 2019
Tax
SAICA submission to OTO on PAYE journal issues
17 January 2019
Tax
SAICA Annexure C Submission 2019 – Additional VAT comments
26 November 2018
Tax
SAICA Annexure C Submission 2019
23 November 2018
Submission
Tax Operational
SAICA submission on SARS Draft List of Qualifying Physical Impairment and Disability Expenditure
7 November 2018
Submission
Tax
SAICA comments on MTBPS 2018 to SCOF
30 October 2018
Tax
SAICA Submission to OECD on Financial Transactions
7 September 2018
Tax
SAICA SARS Inquiry submission
22 August 2018
Tax
SAICA submission on the proposed Transfer Pricing Interpretation Note
7 August 2018
Transfer Pricing
SAICA’s submission on the Draft Interpretation Note 93: The Taxation of Foreign Dividends
28 June 2018
Tax
SAICA’s submission on the Draft Guide on the calculation of the tax payable on lump sum benefits
28 June 2018
Tax
SAICA submission on Draft Interpretation Note on Leasehold Improvements and Lease Premiums
10 May 2018
Tax
SAICA Submission to SARS: Shorter Tax Season
23 April 2018
Tax Operational
SAICA submission on Electronic Services
22 March 2018
Tax
SAICA summary comments to the SCoF on the 2018 Budget Review
2 March 2018
Tax
SAICA submission on the SARS draft Guide on understatement penalties
19 February 2018
Tax
SAICA Submission on Annexure C
24 November 2017
Submission
Tax
SAICA Transfer Pricing Submission on CbC Country Filing List
12 October 2017
Submission
Transfer Pricing
Submission on draft Interpretation Note on Thin Cap
27 September 2017
Transfer Pricing
Submission by SAICA to SARS on Chapter 16 of the CGT guide
21 September 2017
Tax
Submission by SAICA to SCoF on the draft TLAB 2017 and TALAB 2017
29 August 2017
Tax
Submission by SAICA to National Treasury on the draft TLAB 2017 and TALAB 2017
18 August 2017
Submission
Tax
SAICA Slides on the DTC Wealth Tax Public Hearing
27 July 2017
Submission
Tax
SAICA’s second and updated comments to the Draft Public Notice requiring the Submission of Cbc, Master File and Local File Returns
7 July 2017
Transfer Pricing
SAICA’s Submission to the Davis Tax Committee on wealth taxes
30 June 2017
Submission
Tax
SAICA submission on Draft Public Notice on Country-by-Country, Master Files and Local Files Return
22 June 2017
Submission
Transfer Pricing
SAICA’s Submission to the SCoF on the 2017 Draft Rates and Monetary Amounts and Amendment of Revenue Amounts Bill
26 May 2017
Submission
Tax
SAICA submission on the joint submission on foreign remuneration exemption
16 May 2017
Submission
Tax
SAICA submission on the Discussion Paper of Diesel Fuel Tax Refund
15 May 2017
Submission
Tax
SAICA submission on Draft Interpretation Note (Issue 2): Disposal of an Enterprise or part thereof as a Going Concern
4 May 2017
Submission
Tax
SAICA Submission on the Draft Interpretation Note on Royalties
24 April 2017
Submission
Tax
SAICA's submission to the Davis Tax Committee on Corporate Income (271Kb PDF)
31 March 2017
Submission
Tax
SAICA’s Submission to the SCoF on the 2017 Draft Rates and Monetary Amounts and Amendment of Revenue Amounts Bill
31 March 2017
Submission
Advocacy
SAICA’s Submission to SARS on Draft BGR Associations Funding s30B 3 March 2017
3 March 2017
Tax Operational
SAICA’s Submission to the SCoF on the 2017 Budget Review
1 March 2017
Submission
Tax
SAICA's Submission on the Comparable Data Toolkit and Information Gaps on Prices of Minerals sold in an Intermediate Form
22 February 2017
Submission
Transfer Pricing
Budget 2017 speech
22 February 2017
Tax
Budget 2017 highlights
22 February 2017
Tax