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Table of Contents
Value-Added Tax Act, 1991 (Act No. 89 of 1991)
Notice No. 1342 of 1991
Act
1. Definitions
2. Financial services
3. Determination of "open market value"
Part I : Administration
4. Administration of Act
5. Exercise of powers and performance of duties
6. [Repealed] Secrecy
Part II : Value-Added Tax
7. Imposition of value-added tax
8. Certain supplies of goods or services deemed to be made or not made
8A. Sharia compliant financing arrangements
9. Time of supply
10. Value of supply of goods or services
11. Zero rating
12. Exempt supplies
13. Collection of tax on importation of goods, etc.. and exemptions from tax
14. Collection of value-added tax on imported services, determination of value thereof and exemptions from tax
15. Accounting basis
16. Calculation of tax payable
17. Permissible deductions in respect of input tax
18. Change in use adjustments
18A. Adjustments in consequence of acquisition of going concern wholly or partly for purposes other than making taxable supplies
18B.Temporary letting of residential fixed property
18C. Adjustments for leasehold improvements
18D. Temporary letting of residential property
19. Goods or services acquired before incorporation
20. Tax invoices
21. Credit and debit notes
22. Irrecoverable debts
Part III : Registration
23. Registration of persons making supplies in the course of enterprises
24. Cancellation of registration
25. Vendor to notify change of status
26. Liabilities not affected by person ceasing to be vendor
Part IV : Returns, Payments and Assessments
27. Tax period
28. Returns and payments of tax
29. Special records and payments
30. [Repealed] Other returns
31. Assessments
31A. [Repealed] Reduced Assessments
31B. [Repealed] Withdrawal of assessments
Part V : Objections and Appeals
32. Objections to certain decisions
33. [Repealed] Appeals to special court
33A. [Repealed] Appeals to specially constituted board
34. [Repealed] Appeals against decisions of special court
35. [Repealed] Members of special court not disqualified from adjudicating
36. [Repealed] Payment of tax pending appeal
37. [Repealed] Burden of proof
Part VI : Payment, Recovery and Refund Tax
38. Manner in which tax shall be paid
39. Penalty for failure to pay tax when due
40. [Repealed] Recovery of tax
40A. [Repealed] Liability of public authorities and certain public entities for tax and limitation of refunds
40B. [Repealed] Liability of municipalities for tax and limitation of refunds
40C. Liability of bargaining councils or political parties for tax and limitation of refunds
40D. Liability for tax and limitation of refunds in respect of National Housing Programmes
41. Liability for tax in respect of certain past supplies or importations
41A. [Repealed] VAT Rulings and VAT class rulings
41B. VAT class ruling and VAT ruling
42. [Repealed] Evidence as to assessments
43. [Repealed] Security for tax
44. Refunds
45. Interest on delayed refunds
45A. [Repealed] Calculation of interest payable under this Act
Part VII : Representative Vendors
46. Persons Acting in a Representative Capacity
47. [Repealed] Power to appoint agent
48. [Repealed] Liability of representative vendors
49. [Repealed] Remedies of Commissioner against agent or trustee
Part VIII : Special Provisions
50. Separate enterprises, branches and divisions
50A. Separate persons carrying on same enterprise under certain circumstances deemed to be single person
51. Bodies of persons, corporate or unincorporate (other than companies)
52. Pooling arrangements
53. Death or insolvency of vendor
54. Agents and auctioneers
Part IX : Compliance
55. Records
56. [Repealed]
57. [Repealed]General provisions with regard to information, documents or things
57A. [Repealed] Furnishing of information, documents or things by any person
57B. [Repealed] Obtaining of information, documents or things at certain premises
57C. [Repealed] Inquiry
57D. [Repealed] Search and seizure
58. Offences
59. (Repealed) Offences and penalties in regard to tax evasion
60. [Repealed] Additional tax in case of evasion
61. Recovery of tax from recipient
62. [Repealed] Publication of names of tax offenders
63. [Repealed] Reporting of unprofessional conduct
Part X : Miscellaneous
64. Prices deemed to include tax
65. Prices advertised or quoted to include tax
66. Rounding-off of tax
67. Contract price or consideration may be varied according to rate of value-added tax
67A. Application of increased or reduced tax rate
67B. Registration of Motor Vehicles prohibited in certain circumstances
68. Tax relief allowable to certain diplomats and diplomatic and consular missions
69. [Repealed]
70. [Repealed] Jurisdiction of courts
71. [Repealed] Authentication and service of documents
72. Decisions to overcome difficulties, anomalies or incongruities
73. Schemes for obtaining undue tax benefits
74. Schedules and Regulations
75. Tax agreements
77. [Repealed] Notice of variation of rate of tax
78. Transitional matters
78A. Transitional matters : Turnover Tax
79. Amendment of Transfer Duty Act - section 9
80. Amendment of Transfer Duty Act - section 12
81. Amendment of Stamp Duties Act - section 23(4)(b)
82. Amendment of Stamp Duties Act - section 24
83. Amendment of Stamp Duties Act - Item 15 of Schedule 1
84. Amendment of Stamp Duties Act - Item 18 of Schedule 1
85. Repeal of laws
86. Act binding on State, and effect of certain exemptions from taxes
86A. Provisions relating to special economic zones
87. Short title
Schedules
Schedule 1 : Exemption: Certain Goods Imported into the Republic
Schedule 2
Part A : Zero Rate: Supply of Goods Used or Consumed for Africulatural, Pastoral or other Farming Purposes
Part B : Zero Rate: Supply of Goods Consisting of Certain Foodstuffs
Part C : (Section 11(1)(w) of this Act)
Schedule 3 : Laws Repealed
Regulations
Determination of Category of Business
Notice No. 2570 of 1991
Directions for Purposes of Section 10(8) and (13)
Notice No. 2835 of 1991
Export Incentive Scheme
Notice No. 2671 of 1998
Definitions
Introduction
Part One: Procedures for Granting of Refunds of Tax to Qualifying Purchasers Residing in or Conducting Business in Export Countries
1.1 Qualifying Purchasers
1.2 Responsibilities of the RSA Vendor
1.3 Responsibilities of the Qualifying Purchaser
1.4 Designated Commercial Ports
1.5 The Refund
1.6 Commission in Respect of Refunds
Part Two : Procedures for the RSA Vendor who elects to supply Movable Goods at the Zero Rate to a Qualifying Purchaser, where the Movable Goods are initially delivered to a Harbour, an Airport, or are supplied by means of a Pipeline or Electrical Transmis
E-Filing
Regulations issued in terms of Section 28(7)
1. Definitions
2. Provision of e-filing service
3. Registration, submission of electronic return, payments and termination
4. Electronic signature
Regulations made in terms of section 74(1) read with section 23
Registration of VAT vendors : Notice No. R. 446 of 2015
Notice No. R. 446 of 2015
1. Definitions
2. Nature of activities
Registration of VAT vendors : Notice No. R. 447 of 2015
Notice No. R. 447 of 2015
1. Definitions
2. Requirements for voluntary registration under section 23(3)(b)(ii)
3. Circumstances when a person carrying on an enterprise can reasonably be expected to exceed R50 000 within 12 months from the date of registration
Regulations issued in terms of section 74(1)
Vat Export Regulations
Notice No. R. 316 of 2014
Definitions
Part One
1. Introduction
2. Responsibilities of the vendor
3. Responsibilities of the qualifying purchaser...
4. Designated commercial ports
5. Documentation
6. The refund
7. Commission in respect of refunds
Part Two - Section A
8. Introduction
9. Responsibilities of the vendor...
10. Documentation
Part Two - Section B
11. Introduction
12. Movable goods exported via road and rail
13. Documentation
Part Three
14. Introduction
15. Export time periods...
16. Time period to obtain documentary proof...
17. Government agreements
18. Transitional Rules
Regulations prescribing electronic services
Notice No. R. 221 of 2014
1. Definitions
2. Purpose of Regulations
3. Educational services
4. Games and games of chance
5. Internet-based auction service
6. Miscellaneous services
7. Subscription service
8. Short title and commencement
Domestic Reverse Charge Regulations
Notice No. 2140 of 2022
1. Definitions
2. Responsibilities of the supplier of valuable metal, being a registered vendor
3. Responsibilities of the recipient of valuable metal, being a registered vendor
4. Additional requirements for tax invoices
5. Additional requirements for credit and debit notes
6. Additional reporting requirements in VAT returns
7. Liability for VAT
8. Transitional measures
9. Re-validation of VAT registration status under Chapter 3 of the Tax Administration Act
10. Short title and commencement
Notices
1490 of 1999 - Irregularities in respect of VAT within the Livestock and Meat Industry
Notice No. 270
Notice No. 50 of 2011 - Determining of a date
Certificate issued in terms of Schedule 1, Paragraph 8 of the Value Added Tax Act, 1991 (Act No. 89 of 1991), Rebate Item 412.11/00.00/01.00
Notice No. 34 of 2021
Public Notice in terms of Section 20(5B) of the Act prescribing the particulars that a Tax Invoice must contain if the Supply by a Vendor relates to any Enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the Definition of "Enterprise" in Sectio
Notice No. 1583 of 2021
1. General
2. Purpose
3. Tax invoices
Practice Notes
Department of Finance Directorate
1. Valuation of Livestock
2. Tax invoices, debit notes and credit notes
3. Price lists and price tickets on goods
4. Time of supply
5. Tax periods
6. Withdrawn
7. Passenger transport
8. and 9. Export Incentive Scheme
10. International transportation of goods and related activities
11. Transport related services
12. The zero-rated supply of brown bread
13. Professional hunters and taxidermists
14. Going concerns
15. Treatment of supplies of dried maize and maize products
South African Revenue Service Directorate
1. Withdrawal of rulings in respect of value-added tax
2. Documentary Proof Required on Consignment or Delivery of Movable Goods
Standard rate
means tax levied in terms of
section 7(1)
of the Act;
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