Status of 2025 Tax Amendment Bills

Posted 18 December 2025 Written by Acts Online
Category Tax

Brought to you by SA Legal Academy: The 2025 suite of tax legislation remains pending following the conclusion of the 2025 parliamentary session, delaying the formal enactment of key fiscal amendments. This includes the Taxation Laws Amendment Bill (TLAB), the Tax Administration Laws Amendment Bill (TALAB), and the Rates & Monetary Amounts & Amendment of Revenue Laws (Rates) Bill.

The Rates & Monetary Amounts & Amendment of Revenue Laws Bill, which contains provisions to reverse the VAT increase announced in the February 2025 Budget speech, was passed by the National Assembly on 4 December 2025. The Bill is currently before the National Council of Provinces (NCOP), although the relevant committee has yet to receive a formal briefing on the text.

The Taxation Laws Amendment Bill and the Tax Administration Laws Amendment Bill were introduced on 12 November 2025 in conjunction with the Medium Term Budget Policy Statement. Although the Standing Committee on Finance adopted both Bills on 3 December 2025 and tabled reports in the National Assembly on 4 December 2025, the House did not consider the Bills before rising. These annual iterations are traditionally signed into law by December; their current status as ‘further business’ on the order paper delays their implementation.

In contrast, the Division of Revenue Laws Amendment Bill of 2025/26 has completed its legislative passage. Tabled on 12 November 2025, it was passed by the National Assembly on 4 December 2025 and by the NCOP on 17 December 2025. This enactment allows for the equitable adjustment of financial resources across national, provincial, and local government for the 2025/26 financial year.

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

  • For yourself: Legal and tax professionals should note that the 2025 tax amendments are not yet law and must ensure that any advice regarding 2025/26 tax liability accounts for the current legislative status of the TLAB and TALAB.
  • For your business: Compliance officers should adjust internal regulatory tracking to reflect that the administrative amendments proposed in the TALAB have not yet been enacted, potentially affecting planned system updates or reporting procedures.
  • For your clients: Clients should be cautioned that the proposed reversal of the VAT increase remains subject to NCOP approval and presidential assent, and should not be treated as a finalised regulatory change for cash-flow planning.

Originally published at https://legalacademy.co.za/news/read/tax-bills-in-limbo-as-parliament-rises-for-2025

The views expressed herein are those of the author and do not necessarily reflect those of Acts Online. Acts Online accepts no responsibility for the accuracy, completeness or fairness of the article, nor does the information contained herein constitute advice, legal or otherwise.