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Davis Tax Committee final reports

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Davis Tax Committee final reports

13th November 2017

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The Davis Tax Committee (DTC) is pleased to announce that the Minister of Finance has granted approval for it to publish its reports that have been submitted to his office.

The following final reports are now available for viewing and download:

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  1. Funding of tertiary education in South Africa;
  2. Financing a National Health Insurance (NHI) for South Africa;
  3. Second and final report on base erosion and profit shifting (BEPS) (replaces first report);
  4. Second and final report on hard-rock mining (replaces first report);
  5. Oil and gas report coupled with an IMF report on the same topic for the DTC;
  6. Tax Administration

The reports are based on the mandate of the DTC as per its Terms of Reference, which are also published on the DTC’s website. The DTC does not require any further input on the six reports that have now been published as the reports have been finalised.

As part of the consultation process, the DTC extended invitations (through media statements) for submissions for reports and comments on its reports from the public. Meetings were held with academics, business organisations, civil society, government agencies, international experts, NEDLAC, political parties, professional bodies, tax practitioners and trade unions.

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It is important to note that, as mentioned in the Terms of Reference of the DTC, “the Committee is advisory in nature, and will make recommendations to the Minister of Finance. The Minister will take into account the report and recommendations and will make any appropriate announcements as part of the normal budget and legislative processes. As with all tax policy proposals, these will be subject to the normal consultative processes and Parliamentary oversight once announced by the Minister.”

A comparison of documents published on the DTC’s website with the DTC’s Terms of Reference shows that the DTC is close to concluding its work.

Questions relating to this media statement can be directed to the e-mail address taxcom@sars.gov.za

Report by the Davis Tax Committee

  • 1. Funding of tertiary education in South Africa
    Download
    0.77 MB
  • 2. Financing a National Health Insurance (NHI) for South Africa
    Download
    1.78 MB
  • 3. Second and final report on base erosion and profit shifting (BEPS)
    Download
    10.25 MB
  • 4. Second and final report on hard-rock mining
    Download
    2.39 MB
  • 5. Oil and gas report coupled with an IMF report on the same topic for the DTC
    Download
    1.86 MB
  • 5a.(IMF REPORT) Oil and gas report
    Download
    0.91 MB
  • 6. Tax Administration
    Download
    1.43 MB
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