Taxation: Submissions Invited for 2025/26 Amendment Bills

Posted 06 January 2026 Written by Acts Online
Category Parliament

Brought to you by SA Legal Academy: The National Council of Provinces (NCOP) Select Committee on Finance has invited written submissions on the 2025/26 taxation legislative package ahead of public hearings scheduled for early 2026.

In terms of the legislative program of the NCOP, the Select Committee on Finance is processing three critical pieces of legislation: the Taxation Laws Amendment Bill, the Tax Administration Laws Amendment Bill, and the Rates & Monetary Amounts & Amendment of Revenue Laws Bill for the 2025/26 cycle. These bills provide the legal framework for tax proposals first introduced in the 2025/26 National Budget.

Interested stakeholders must submit written representations by no later than 16:00 on Wednesday, 21 January 2026. This public participation phase precedes the formal parliamentary hearings scheduled to take place on 3 February 2026. The passage of these bills follows a delay in the usual legislative calendar, which was impacted by the withdrawal of previously proposed Value-Added Tax (VAT) increases.

The bills collectively address substantive tax law changes, administrative procedures, and the adjustment of tax rates and monetary thresholds. Specifically, the package includes:

  • The Taxation Laws Amendment Bill, which contains technical and substantive amendments to various tax acts.
  • The Tax Administration Laws Amendment Bill, focusing on procedural and administrative shifts within the Tax Administration Act, No. 28 of 2011.
  • The Rates & Monetary Amounts & Amendment of Revenue Laws Bill, which codifies changes to tax brackets, rebates, and excise duties.

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

  • For yourself: Ensure you have reviewed the specific technical amendments to the Tax Administration Act, No. 28 of 2011 to maintain professional competency for the upcoming tax cycle.
  • For your business: Tax practices and accounting firms must prepare for potential late-cycle implementation of these amendments due to the delayed legislative timeline, which may affect year-end reporting.
  • For your clients: Practitioners should identify clients affected by the specific monetary threshold changes in the Rates Bill to adjust their provisional tax estimates for the 2026 tax year.

Originally published at https://legalacademy.co.za/news/read/taxation-final-opportunity-for-input-on-2025-26-bills

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