To—

  • amend the Income Tax Act, 1962, so as to amend certain definitions; amend certain provisions; to insert new provisions; to repeal a provision; to amend certain Schedules;
  • amend the Customs and Excise Act, 1964, to amend certain Schedules;
  • to make provision for continuation of changes to Schedules to the Customs and Excise Act, 1964;
  • amend the Value-Added Tax Act, 1991, so as to amend certain provisions; to amend a Schedule; and to make provision for continuations;
  • amend the Securities Transfer Tax Act, 2007, so as to add an exemption;
  • amend the Taxation Laws Amendment Act, 2013, so as to amend certain effective dates;
  • amend the Carbon Tax Act, 2019, so as to amend certain provisions; and to amend certain Schedules;
  • amend the Taxation Laws Amendment Act, 2024, so as to amend a certain provision;
  • amend the Global Minimum Tax Act, 2024, so as to amend a definition, so as to amend a certain provision; and
  • make provision for continuation of a notice issued under the Global Minimum Tax Act, 2024; and to provide for matters connected therewith.
Introduction
12-11-2025
Portfolio Committee
04-12-2025
National Assembly
13-01-2026
Select Committee
National Council of Provinces
Sent for Assent
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Introduced by: Minister of Finance

Previous Versions
TITLE BILL NO. DATE
Taxation Laws Amendment Bill (B30-2025) 2025-11-12