The tax Amendment Acts have been published on 19 January 2022 as follows:

Author: Riëtte Engels-van Zyl – Director

• Act No 19 of 2021 – Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 (GG 45786 - 19/01/2021) [was B21-2021, tabled on 11/11/2021; passed (unchanged) by NCOP on 15/12/2021]

• Act No 20 of 2021 – Taxation Laws Amendment Act, 2021 (GG 45787 - 19/01/2021) [was B22-2021, tabled on 11/11/2021; amended B22B-2021 passed by NCOP on 15/12/2021]

• Act No 21 of 2021 – Tax Administration Laws Amendment Act, 2021 (GG 45788 - 19/01/2021) [was B23-2021, tabled on 11/11/2021; passed (unchanged) by NCOP on 15/12/2021]

It is expected that these Acts will be added on the websites of both

• SARS - https://www.sars.gov.za/legal-counsel/primary-legislation/amendment-acts/

and

• National Treasury - http://www.treasury.gov.za/

Please contact our Corporate Commercial & Tax Advisory Team for assistance with the impact of the changes in Tax Legislation that will impact your business.

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