National Assembly Passes 2025 Tax and Appropriation Bills

Posted 14 January 2026 Written by Acts Online
Category Parliament

Brought to you by SA Legal Academy: The National Assembly has formally passed four critical pieces of financial legislation originally tabled during the 2025 legislative cycle, transmitting them to the National Council of Provinces (NCOP) for concurrence.

In terms of the parliamentary legislative process, the following measures have been approved by the House following their processing at the end of the 2024/25 fourth term:

  • Taxation Laws Amendment Bill, 2025;
  • Tax Administration Laws Amendment Bill, 2025;
  • Rates & Monetary Amounts & Amendment of Revenue Laws Bill, 2025/26 (the Rates Bill); and
  • Division of Revenue Amendment Bill, 2025.

The transmission of these Bills follows a procedural delay at the end of 2025. In anticipation of the formal adoption by the National Assembly, the NCOP Select Committee on Finance issued a notice on 6 January 2026 calling for written submissions on the Taxation Laws Amendment Bill and the Tax Administration Laws Amendment Bill. This proactive call for public comment is intended to expedite the concurrence process for Budget-related legislation.

The Rates & Monetary Amounts & Amendment of Revenue Laws Bill, 2025/26, which contains the specific tax rate adjustments and threshold changes announced in the 2025 Budget, was also included in the NCOP’s notice for public participation. While these Bills are subject to rigorous consultation prior to tabling by the National Treasury, the NCOP must still fulfill its constitutional mandate for public involvement before the Bills can be sent to the President for assent.

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

  • For yourself: No direct individual filing obligations at this stage; however, professional practitioners should prepare for the imminent formalisation of the 2025 tax rate adjustments into law.
  • For your business: Ensure that payroll and accounting systems are aligned with the provisions of the Rates & Monetary Amounts & Amendment of Revenue Laws Bill, 2025/26, as the legislative process moves toward final enactment.
  • For your clients: Advise clients on the specific administrative changes contained in the Tax Administration Laws Amendment Bill, 2025, particularly regarding compliance procedures and SARS enforcement powers once the Bill receives presidential assent.

Originally published at https://legalacademy.co.za/news/read/parliament-national-assembly-passes-delayed-tax-appropriation-bills

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