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Call for comment: Draft review of the taxation of alcoholic beverages in South Africa

12 May 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

​National Treasury issued a Media Release and Discussion Paper on 5 May 2014 - A Review of the Taxation of Alcoholic Beverages in South Africa - Comments are due by no later than 30 June 2014.

Explanatory Note:

National Treasury released these documents on 5 May 2014, following the 2010 and 2012 Budget announcements. The discussion paper covers the following areas:

  • Experience of current excise duty structure for alcoholic beverages since 2002;
  • Recent developments in excise policy formulation both locally and internationally;
  • Alcohol excise tax anomalies;
  • Scope for utilising the excise duty system to effectively internalise the social external costs arising from alcohol abuse;
  • Policy reform options.

The SAIT will be making a submission to SARS on this matter. Kindly provide all comments to by no later than 23 June 2014. 


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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