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Income Tax Act, 1962 (Act No. 58 of 1962)


2006 Notices

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part II : Provisions relating to entities generally exempt from taxes, duties and levies

4. Treatment of entities for value-added tax purposes


(1) An entity contemplated in paragraph 2 must be regarded as a diplomatic or consular mission as contemplated in section 68(1)(b) of the Value-Added Tax Act, 1991, for purposes of obtaining a refund of value-added tax paid by that entity or a staff member of that entity relating to transactions concluded directly in connection with the Championship.


(2) Notwithstanding the provisions of paragraph 3(1)(a) or any other provision of this Schedule, FIFA must ensure that an entity contemplated in paragraph 2 or 6 or the Local Organising Committee must furnish the Commissioner with a return as contemplated in section 30 of the Value-Added Tax Act, 1991, in respect of output tax due as a result of the supply by that entity of—
(a) Championship tickets, including all matches and official events;
(b) accommodation as contemplated in Clause 19 of the Organising Association Agreement; and
(c) hospitality provided at venues outside of a Championship site, and pay the amount of output tax to the Commissioner within the period prescribed by the Commissioner.