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In June this year, the Disaster Management Tax Relief Bill, 2020, and the Disaster Management Tax Relief Administration Bill, 2020 (‘the COVID-19 tax relief Bills’), were introduced in Parliament in order to give effect to tax proposals and aimed at addressing the fiscal and economic effects of COVID-19 in South Africa.

In a Draft Response Document presented to Parliament relating to the COVID-19 tax relief Bills, the National Treasury indicated that it would consider additional tax proposals to address the effects of the pandemic that would have less of an impact on the fiscal framework.

On 13 October 2020, the National Treasury and the South African Revenue Service presented a Draft Response Document on the 2020 Draft Taxation Laws Amendment Bill. Included in this Draft Response Document is a proposal that, for years of assessment ending in the 12-month period ending on 28 February 2021, the number of days required for a South African resident to be outside South Africa in order to qualify for the foreign remuneration exemption be reduced from 183 days to 117 days.