Tax Administration Laws Amendment Bill 2025/26: Explanatory Summary Gazetted

Posted 10 November 2025 Written by Acts Online
Category Tax

Brought to you by SA Legal Academy: National Treasury has published the explanatory summary for the Tax Administration Laws Amendment Bill 2025/26 in the Government Gazette. This notice serves as a procedural requirement ahead of the Bill’s formal introduction in Parliament.

In anticipation of the Medium Term Budget Policy Statement (MTBPS) scheduled for 12 November 2025, the explanatory summary outlines several proposed amendments to the Tax Administration Act, No. 28 of 2011. The Bill is intended to be tabled alongside other fiscal legislation, including the Taxation Laws Amendment Bill and the Adjustments Appropriation Bill, although National Treasury noted that explanatory summaries for the latter two have not yet been gazetted.

Key Proposed Amendments

  • Extension of the period within which the South African Revenue Service (SARS) may issue an assessment in instances where there is a delay in providing requested information.
  • Alignment of the period for lodging an objection with the period for requesting reasons for an assessment.
  • Refinement of the procedures and requirements for the recovery of tax from third parties.
  • Enhancements to the provisions governing the electronic delivery of documents and notices under the Act.

The gazetting follows the earlier publication of the explanatory summary for the Division of Revenue Amendment Bill on 30 October 2025. While draft versions of several budget-related Bills have been under consideration by the National Assembly and the National Council of Provinces (NCOP), the formal introduction of the 2025/26 tax package remains tied to the MTBPS cycle on 12 November 2025.

Click here to view the parliamentary papers confirming the legislative schedule.

What this means for you, your business, or your clients

  • For yourself: You must monitor the revised timelines for lodging objections, as the alignment with the ‘request for reasons’ period may strictly define your window for administrative recourse and dispute resolution.
  • For your business: Your compliance department should review internal protocols for responding to SARS information requests; under the proposed changes, failing to provide information promptly could grant SARS a legal extension on the prescription period for assessments.
  • For your clients: Advise clients on the refined third-party tax recovery processes, ensuring they understand the mechanisms by which SARS may collect outstanding debts from entities holding funds on their behalf.

Originally published at https://legalacademy.co.za/news/read/tax-administration-amendment-bill-2025-26-expanatory-summary-gazetted

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