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

Introduction

 

 

[ASSENTED TO 5 JUNE, 1991]

[DATE OF COMMENCEMENT: 30 SEPTEMBER, 1991]

 

(English text signed by the State President)

 

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 discontinue the levying of certain stamp duties; to repeal the Sales Tax Act, 1978; and to provide for matters connected therewith.