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Research:
Research
05 Feb 2023
5 minute read

South Africa - National Budget 2023/24

Navigate uncertainty

Get access to commentary and thought leadership pieces written by our subject matter experts who provide a 360 degree view of their expectations, insights and analysis for the 2023/24 National Budget.

Our 2023 Post-Budget Commentary
6 MB PDF
Unpacking 2023/24 National Budget
6 MB PDF
Pre-Budget Commentary SA
6 MB PDF
Deloitte-Africa-Quick-Tax-Guide-2023-2024
4 MB PDF
za-Deloitte-Budget-Highlights-2023-2024.pdf
923 KB PDF

Tuesday 28 February 2023 | 09:00 - 11:00

Click here to download the executive summary, highlighting key themes discussed at the event

Deloitte Post-Budget Commentary

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SA Budget

Itireleng Kubeka

Managing Director | Deloitte Africa Tax & Legal

Alex Gwala

Global Business Tax Services Leader

Recommendations

Protecting the South African tax base amid economic turmoil

South Africa has experienced declining growth in recent years, worsened by the economic downturn during COVID times. 
Perspective
5 minute read

Powering up the economy to induce investment and growth

Reliable, efficient, affordable and sustainable electrical infrastructure is as key to investment and growth as oxygen is to our lungs. We cannot drive investment and grow an equitable and inclusive society without energy to fuel economic activity
Perspective
5 minute read

SA can use its clean energy capabilities to overcome its economic challenges

The risks of a global slowdown, together with ongoing local challenges such as power cuts, the cost of living squeeze, slow investment, slow reforms, extreme weather events and political uncertainty will weigh on South Africa’s growth outlook in 2023
Perspective
5 minute read

South Africa’s carbon tax: Changes and implications for taxpayers

As the 12th largest greenhouse gas (GHG) emitter in the world, South Africa (SA) has an obligation to help curb the effects of climate change
Perspective
5 minute read

Life in the second chance economy: What government can do for distressed businesses

At the start of 2022, green shoots were beginning to bloom across a multitude of South African sectors as consumers that had been trapped in their homes for seemingly endless lockdowns finally emerged and drove pent-up demand for a range of goods and services
Perspective
10 minute read

What is SARS’ next digital transformation move?

“After the fact” supplementary declaration (IT14SD) to be potentially replaced by real-time reporting
Perspective
5 minute read

Interaction between Pillar One and Pillar Two and transfer pricing

The Organisation for Economic Co-operation and Development’s (OECD) proposed Pillar One and Pillar Two initiatives continue to be very topical
Perspective
10 minute read

Diesel refunds in the wake of loadshedding

In 2017, the National Treasury in collaboration with the South African Revenue Service (SARS) published a review of the Diesel Fuel Tax Refund System Discussion Paper for public comment
Perspective
5 minute read

What could be on the cards for electronic services?

Since 1 April 2019, there has been major change to the value-added tax (VAT) legislation and regulations for the supply of electronic services.
Perspective
7 minute read

SONA and Budget 2023: What government can do for SA

The state needs to back to basics to help households and businesses through the current economic storm
Perspective
2 minute read

Partnerships required to implement NHI

One of the key topics that the finance minister Enoch Godongwana must address in his budget speech this week is the National Health Insurance (NHI), specifically how much it will cost to implement and what government sees as the next steps in this process
Analysis
2 minute read