On 17 November 2025, the Finance Minister issued a media release stating that he would present new tax proposals in the Budget in February each year. The Budget Review, published alongside the Budget Speech, provides additional information on tax proposals and proposed changes to tax legislation. More substantive tax policy proposals and rate changes are contained in Chapter 4 of the Budget Review. In contrast, the more technical tax proposals are generally contained in Annexure C of the Budget Review.
The National Treasury invites taxpayers, tax practitioners and members of the public to submit technical tax proposals to be considered for possible inclusion in Annexure C of the 2026 Budget Review. The technical tax proposals requested in this invitation must be limited to unintended anomalies, revenue leakages, loopholes, and technical matters under the current tax legislation that require correction. More substantive tax policy proposals and rate changes are addressed through a different process; hence, this request does not apply to major tax policy proposals.
Format
To ensure proper assessment, technical tax proposals should be submitted under the following headings:
(i) Income tax – individuals, employment and savings;
(ii) Income tax – domestic business;
(iii) Income tax – international;
(iv) Other taxes – for example, carbon tax, excise and value-added tax, and
(v) Tax administration legislation.
Each technical tax proposal must be explained in detail, with the explanation covering the following areas:
(i) The legal nature of the problem;
(ii) A detailed factual description; and
(iii) The nature of the business/persons impacted.
Deadline and workshops – Technical Annexure C Tax Proposals
The requested technical proposals should be submitted by no later than Friday, 28 November 2025.
To clarify issues raised in the submitted technical proposals, to further assist in prioritising them, and to obtain additional information, virtual workshops will be held with stakeholders on 11 and 12 December 2025. The dates for the workshops will be confirmed via an electronic invitation to taxpayers, tax practitioners, and members of the public who submitted proposals. Please ensure that the correct email addresses and contact information are included in the written submissions.
Following the above process, National Treasury and SARS will submit recommendations to the Minister of Finance for possible inclusion in Annexure C of the 2026 Budget Review. It should be noted that engagement or a request for more information on any proposal before the 2026 Budget is no indicator that the proposal will be included in the 2026 Budget Review. The final decision to include any proposal is the sole prerogative of the Minister of Finance.
Written submissions should be sent to:
- National Treasury: AnnexCProposals@Treasury.gov.za
- SARS: 2026LegislationComments@sars.gov.za
Any substantive tax proposal relating to a policy change should be addressed, separately from the technical tax proposals requested under this invitation, to Christopher Axelson (Deputy Director General: Tax [Christopher.Axelson@treasury.gov.za]