National Treasury has encouraged taxpayers, tax practitioners and members of the public to submit technical tax proposals to be considered for possible inclusion in the 2026 Budget Review.
The technical tax proposals requested in this invitation must be limited to unintended anomalies, revenue leakages, loopholes and technical matters applicable to the current tax legislation that require correction.
New tax proposals
“More substantive tax policy proposals and rate changes are dealt with through a different process, and hence this request does not apply to major tax policy proposals,” National Treasury said.
Every year in February, Minister of Finance, Enoch Godongwana, announces new tax proposals in the Budget.
The Budget Review, published with the Budget Speech, provides additional information on the tax proposals made in the Budget as well as proposed changes to tax legislation.
More substantive tax policy proposals and rates changes are contained in Chapter 4 of the Budget Review, while the more technical tax proposals are generally contained in Annexure C of the Budget Review.
National Treasury will consider Annexure C tax proposals. They should be submitted by no later than Friday, 28 November 2025.
Virtual workshops
To clarify issues raised in the submitted technical proposals, to further assist in the prioritisation of the issues raised and to obtain further information, virtual workshops will be held with stakeholders on 11 and 12 December 2025.
The dates for the workshops will be confirmed by way of an electronic invitation to taxpayers, tax practitioners and members of the public who submitted proposals.
Following the above process, 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 2026 Budget Review.
Sole prerogative of Minister of Finance
“It should be noted that engagement or request for more information on any proposal before the 2026 Budget is no indicator that the proposal will be included in the 2026 Budget Review. The final decision to include any proposal is the sole prerogative of the Minister of Finance,” National Treasury said.
Written submissions should be sent to: National Treasury: AnnexCProposals@Treasury.gov.za or SARS: 2026LegislationComments@sars.gov.za.
Any substantive tax proposal relating to a policy change should be addressed, separately from the technical tax proposals requested under this invitation, to Christopher Axelson (Deputy Director General: Tax and Financial Sector Policy) at: Christopher.Axelson@treasury.gov.za.
