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There are two types of memoranda submitted with Bills when they are introduced in Parliament:
- Memoranda of Objects – with administration Bills (section 75 of the Constitution)
- Explanatory Memoranda – with money Bills (section 77 of the Constitution)
They provide background on proposed new legislation, reasons for proposed changes to existing legislation and further explanations or examples where necessary.
| Year and title | Amendment Act Explanatory Memorandum relates to |
2023 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2023 | Act 17 of 2023 |
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2023 | Act 18 of 2023 |
Explanatory Memorandum to the Notice issued in terms of Paragraph 2D of the Second Schedule to the Income Tax Act, 1962 See media statement | |
| |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2022 | Act 20 of 2022 |
| Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2022 | Act 16 of 2022 |
| Explanatory Memorandum to Regulations on the Domestic Reverse Charge Relating to Valuable Metal, Issued in terms of Section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) | Act 89 of 1991 |
2021 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2021 | Act 20 of 2021 |
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2021 | Act 21 of 2021 |
2020 | |
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2020 See media statement | Act 23 of 2020 |
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2020 See media statement | Act 24 of 2020 |
| Memorandum of Objects of the Disaster Management Tax Relief Administration Bill, 2020 | Act 14 of 2020 |
2019 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2019 | Act 34 of 2019 |
| Explanatory Memorandum on the Regulations prescribing Electronic Services, 2019 | |
| Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2019 | Act 33 of 2019 |
| 2018 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2018 | Act 23 of 2018 |
| Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2018 | Act 22 of 2018 |
2017 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2017 | Act 17 of 2017 |
| Memorandum on the Objects of the Tax Administration Laws Amendment Bill,2017 | Act 13 of 2017 |
2016 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill,2016 | Act 15 of 2016 |
| Memorandum on the Objects of Tax Administration Laws Amendment Bill, 2016 | Act 16 of 2016 |
| Explanatory Memorandum on the SVDP in respect of Offshore Assets and Income contained in Part II of the Rates and Monetary Amounts and Amendment of Revenue Laws Bill 19 of 2016 and Bill 20B of 2016 | Act 14 of 2016 Act 13 of 2016 |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2016 | Act 2 of 2016 |
2015 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2015 | Act 25 of 2015 |
| Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2015 | Act 23 of 2015 |
2014 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2014 | Act 43 of 2014 |
| Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2014 | Act 44 of 2014 |
2013 | |
| Explanatory Memorandum on the Employment Tax Incentive Bill, 2013 | |
| Memorandumof Objects of the Customs Duty Bill, 2013 | |
| Memorandum on the Objects of the Customs and Excise Amendment Bill, 2013 | |
| Memorandum on the Objects of the Customs Control Bill, 2013 | |
| Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2013 | Act 39 of 2013 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2013 | Act 31 of 2013 |
| 2012 | |
| Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2012 | Act 21 of 2012 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2012 | Act 22 of 2012 |
2011 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2011 | Act 24 of 2011 |
| Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2011 | Act 25 of 2011 |
| Memorandum on the Objects of the Tax Administration Bill, 2011 | Act 28 of 2011 |
2010 | |
| Memorandum on the Objects of the Voluntary Disclosure Programme and Taxation Laws Second Amendment Bill, 2010 | Act 8 of 2010 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2010 | Act 7 of 2010 |
| 2009 | |
| Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2009 | Act 18 of 2009 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2009 | Act 17 of 2009 |
| 2008 | |
| Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2008 | Act 4 of 2008 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2008 | Act 3 of 2008 |
| Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2008 | Act 61 of 2008 |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008 | Act 60 of 2008 |
| 2007 | |
| Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2007 | Act 36 of 2007 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2007 | Act 8 of 2007 |
| Memorandum on the Objectives of the Securities Transfer Tax Administration Bill, 2007 | |
| Explanatory Memorandum on the Securities Transfer Tax Bill, 2007 | |
| Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2007 | Act 36 of 2007 |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2007 | Act 35 of 2007 |
2006 | |
| Memorandum on the Objects of the Second Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006 | Act 10 of 2006 |
| Explanatory Memorandum on the Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006 | Act 9 of 2006 |
| Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2006 | |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2006 | Act 20 of 2006 |
2005 | |
| Explanatory Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2005 | Act 10 of 2005 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2005 | Act 9 of 2005 |
| Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2005 | Act 32 of 2005 |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2005 | Act 31 of 2005 |
| 2004 | |
| Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2004 | Act 34 of 2004 |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2004 | Act 32 of 2004 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2004 | Act 16 of 2004 |
2003 | |
| Explanatory Memorandum on the Exchange Control Amnesty and Amendment of Taxation Laws Bill, 2003 | Act 12 of 2003 |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2003 | Act 45 of 2003 |
2002 | |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2002 | Act 74 of 2002 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2002 | Act 30 of 2002 |
| Memorandum on the Objects of the South African Revenue Service Amendment Bill, 2002 | Act 46 of 2002 |
2001 | |
| Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2001 | Act 60 of 2001 |
| Explanatory Memorandum on the Unemployment Insurance Contributions Bill, 2001 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2001 | Act 5 of 2001 |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2001 | Act 19 of 2001 |
2000 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 2000 | Act 30 of 2000 |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000 | Act 59 of 2000 |
1999 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 1999 | Act 32 of 1999 |
| Explanatory Memorandum on the Revenue Laws Amendment Bill, 1999 | Act 53 of 1999 |
1998 | |
| Explanatory Memorandum on the Demutualisation Levy Bill, 1998 | |
| Explanatory Memorandum on the Uncertificated Securities Tax Bill, 1998 | |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 1998 | Act 30 of 1998 |
1997 | |
| Explanatory Memorandum on the South African Revenue Service Bill, 1997 | Act 34 of 1997 |
| Explanatory Memorandum on the Income Tax Bill, 1997 | Act 28 of 1997 |
| Explanatory Memorandum on the Taxation Laws Amendment Bill, 1997 | Act 27 of 1997 |
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Last Updated:
- 21/02/2024
- 14:47
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