The finance minister invited taxpayers, tax practitioners and members of the public to submit technical tax comments on Technical Annexure C tax proposals for 2027, due by 30 September 2026.
In the annual National Budget, the finance minister provides additional information on the tax proposals in the Budget, as well as proposed changes to tax legislation. Substantive tax policy proposals and rate changes are contained in Chapter 4 of the Budget Review. In contrast, Annexure C of the Budget Review generally contains the more technical tax proposals.
The technical tax proposals requested in this invitation must be limited to unintended anomalies, revenue leakages, loopholes and technical matters in the current tax legislation that require correction.
To ensure proper assessment, technical tax proposals should be submitted under the following headings:
a. Income tax – individuals, employment and savings;
b. Income tax – domestic business;
c. Income tax – international;
d. Indirect tax – carbon tax;
e. Indirect tax – value-added tax;
f. Other taxes, and
g. Tax administration legislation.
Each technical tax proposal must be explained in detail with an explanation covering the following areas:
a. The legal nature of the problem;
b. A detailed factual description; and
c. The nature of the business/persons impacted.
To (1) clarify issues raised in the submitted technical proposals; (2) assist with the prioritisation of the issues raised; and (3) obtain further information, virtual workshops will be held with stakeholders on 29 and 30 October 2026. The dates of the workshops will be confirmed by electronic invitation to taxpayers, tax practitioners and members of the public who submitted proposals. Please ensure that correct email addresses and contact information are included in the written submissions.
After this process, National Treasury and SARS will submit recommendations to the finance minister for possible inclusion in Annexure C of the 2027 Budget Review. Please note that any engagement or request for more information on any proposal before the 2027 Budget does not indicate that the proposal will be included in the 2027 Budget Review. The finance minister has sole authority to decide whether to include any proposal.
Written submissions should be sent to:
National Treasury - AnnexCProposals@zatreasury.onmicrosoft.com
SARS - acollins@sars.gov.za
Submit any substantive tax proposals relating to policy changes separately from the technical tax proposals requested under this invitation. Such proposals will not be subject to the above deadline of 30 September 2026 and should instead be addressed to taxpolicyproposals@treasury.gov.za
The finance minister will consider these proposals internally and announce successful ones in the 2027 Budget.