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Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Part V : Objections and Appeals

32. Objections to certain decisions

 

(1) The following decisions of the Commissioner are subject to objection and appeal:
(a) any decision given in writing by the Commissioner—
(i) in terms of section 23(7) notifying that person of the Commissioner's refusal to register that person in terms of this Act;
(ii) in terms of section 24(6) or (7) notifying that person of the Commissioner's decision to cancel any registration of that person in terms of this Act or of the Commissioner's refusal to cancel such registration; or
(iii) [Section 32(1)(a)(iii) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)];
(iv) refusing to approve a method for determining the ratio contemplated in section 17(1); or
(v) [Section 32(1)(a)(v) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)];
(vi) [Section 32(1)(a)(vi) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)];
(b) [Section 32(1)(b) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)];
(c) any decision made by the Commissioner and served on that person in terms of section 50A(3) or (4).

 

(2) [Section 32(2) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(2A) [Section 32(2A) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(3) [Section 32(3) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(4) [Section 32(4) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(5) [Section 32(5) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].