National Treasury has opened a consultation, inviting taxpayers, tax practitioners and members of the public to submit technical tax proposals for possible inclusion in Annexure C of the 2027 Budget Review.
South Africa’s National Treasury has launched a consultation inviting taxpayers, tax practitioners and members of the public to submit technical tax proposals for possible inclusion in Annexure C of the 2027 Budget Review, according to a media statement issued on 4 September 2026.
The Minister of Finance announces new tax proposals in the Budget every February. The Budget Review, published alongside the Budget Speech, provides additional information on the tax proposals as well as proposed changes to tax legislation. Substantive tax policy proposals and rate changes are contained in Chapter 4 of the Budget Review, while more technical tax proposals are generally contained in Annexure C. Proposals sought through the consultation must be limited to unintended anomalies, revenue leakages, loopholes and technical matters applicable to the current tax legislation that require correction, National Treasury said.
Scope of the consultation
National Treasury said submissions should be made under seven headings: income tax – individuals, employment and savings; income tax – domestic business; income tax – international; indirect tax – carbon tax; indirect tax – value-added tax; other taxes; and tax administration legislation.
Each proposal must include a detailed explanation covering the legal nature of the problem, a detailed factual description, and the nature of the business or persons impacted, according to the statement.
Process and outcome
Following the consultation, National Treasury and the South African Revenue Service (SARS) will submit recommendations to the Minister of Finance for possible inclusion in Annexure C of the 2027 Budget Review. Any engagement or request for further information on a proposal before the 2027 Budget is no indication that it will be included, the statement noted, adding that the final decision rests solely with the Minister of Finance. Proposals received will be considered internally, and successful proposals will be announced by the Minister of Finance in the Budget.
Written submissions should be sent to National Treasury at AnnexCProposals@zatreasury.onmicrosoft.com, or to SARS at acollins@sars.gov.za. Substantive tax proposals relating to policy changes fall outside this consultation and should be submitted separately, addressed to taxpolicyproposals@treasury.gov.za; such proposals are not subject to the deadline below.
Virtual workshops with stakeholders will be held on 29 and 30 October 2026 to clarify issues raised, assist with prioritisation, and obtain further information, with dates to be confirmed through an electronic invitation to those who made submissions; correct e-mail addresses and contact information must be included in written submissions, National Treasury said.
Submissions must reach the National Treasury by no later than Wednesday, 30 September 2026.
