Pretoria: National Treasury has invited taxpayers, tax practitioners, and the public to submit technical tax proposals for consideration in the 2026 Budget Review. The submission request is focused on addressing unintended anomalies, revenue leakages, loopholes, and technical issues in the current tax legislation. According to South African Government News Agency, the invitation specifically excludes major tax policy proposals and rate changes, as these are subject to a different process. Each February, the Minister of Finance, Enoch Godongwana, announces new tax proposals during the Budget. The Budget Review, released alongside the Budget Speech, details these proposals and outlines changes to tax legislation, with substantive policy proposals found in Chapter 4 and technical proposals typically in Annexure C. National Treasury has set a submission deadline of Friday, 28 November 2025, for Annexure C proposals. Virtual workshops will be conducted on 11 and 12 December 2025 to address issues in submitted pr oposals, assist in prioritization, and gather additional information. Invitations for these workshops will be electronically sent to stakeholders who have submitted proposals. Following these interactions, National Treasury and the South African Revenue Service (SARS) will present recommendations to the Minister of Finance for potential inclusion in the 2026 Budget Review. National Treasury emphasized that engagement or requests for more information do not guarantee the inclusion of any proposal in the Budget Review, as the final decision rests with the Minister of Finance. Submissions can be sent to National Treasury at [email protected] or to SARS at [email protected]. Any substantial tax policy change proposals should be directed separately to Mr. Christopher Axelson, Deputy Director General: Tax and Financial Sector Policy, at [email protected].
