SAICA comments on the 2026 Draft Tax Bills (TLAB and TALAB)
Overview
The submission contains SAICA’s comments on the 2026 draft TLAB and TALAB. It includes comments on the following proposed amendments: transfer pricing rules for Special Economic Zones, the donations tax exemption rules where a spouse is a non-resident, carbon budget compliance refunds and bank screening of refunds.
| Author | Lesedi Seforo, Pieter Faber, Somaya Khaki, Tarryn Atkinson, Muneer Hassan |
|---|---|
| Division | Tax |
| Keywords | SEZ s31B Transfer Pricing s56 spouses paragraph 20 Provisional Tax |
| Categories | Tax |
| Date | 28 August 2026 |
| File |