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This submission is made in response to the call by National Treasury for public comment on the report by the Panel for the review of the current list of zero-rated VAT items. This submission objects to the February 2018 decision to increase VAT and call on Treasury and Parliament to reconsider this decision.

The primary purpose of this submission is to highlight areas within the selected programmes that are in need of concerted interventions in relation to budgeting and planning, following the tabling of the Medium Term Budget Policy Statement (MTBPS), the Adjustments Estimates and Adjustment Appropriations Bill by the Minister of Finance, Tito Mboweni on 24 October 2018.

This submission focuses on the in-year adjustments to expenditure. It provides a concise analysis of why government finances are so constrained. It shows that they needn’t be and provides clear and well-researched alternatives to the continued cuts and squeezes to social spending that are resulting in regression in the enjoyment of Constitutional rights.

This submission is made in response to an invitation for making written submissions on the 2020 Appropriation Bill, the purpose of which is to appropriate money from the National Revenue Fund for the requirements of the State for the 2020/21.

The UN CESCR Committee published its recommendations in November 2018 on South Africa’s initial report on its implementation of provisions outlined in the ICESCR and made various recommendations. This section of the report focuses on recommendation 47(a).

Summary of recommendations for South Africa from the United Nations Committee on Economic, Social and Cultural Rights.