Value-Added Tax Act, 1991 (Act No. 89 of 1991)
This is a printable version of the act that we have on www.acts.co.za with all the relevant Regulations, Schedules and Notices where applicable.
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To provide for taxation in respect of the supply of goods and services and the importation of goods; to amend the Transfer Duty Act, 1949, so as to provide for an exemption; to amend the Stamp Duties Act, 1968, so as to provide for an exemption from stamp duty and to disclose the levying of certain stamp duties; to repeal the Sales Tax Act, 1978; and to provide for matters connected therewith.