Dear Standing Committee on Finance,

Further proposed additions:

Proposed introduction of export taxes on scrap metals should include export/import taxes on aftermarket automobile spares and automobiles, the automobile aftermarket spares industry is becoming even more and more informal and inability of SARS to collect tax, specifically in the second market of car parts. Recent guidelines don't help collect tax or formalise it (http://www.compcom.co.za/wp-content/uploads/2020/02/Draft-Automotive-Aftermarket-Guidelines-for-Comment-14Feb2020.pdf)
Proposed introduction of an increased taxation and license fees (fat rate or variable) on certain types of businesses that may not trade without a proper trade license, according to the Business Act 71 of 1991 that governs it. 

Health facilities: Health clinics, spas, saunas, hairdressers/salons and public baths as well as facilities that provide massage, laser, and ultraviolet treatments

Food providers: Places that serve food, provide takeaways or transport meals, spaza shops including hawkers who sell food.  

Entertainment facilities: These include cinemas, nightclubs, pool rooms and arcades, as well as a business that has three or more vending or slot machines, Adult shops.

They generate money that is not accounted for by SARS or the government  (https://www.sanews.gov.za/south-africa/guidelines-spaza-shops-announced) (https://www.dhet.gov.za/Skills%20on%20Hairdressing%20SA/Project%20Hair_Economic%20Report_17112016.pdf)

Concerned citizen SA.