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Value-Added Tax Act, 1991

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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.

 

Last update: January 2016


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Latest Developments:

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991), has been amended by Government Gazette 39588, Notice No. 22, Taxation Laws Amendment Act, 2015 (Act No. 25 of 2015), dated 8 January 2016.

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991), has been amended by Government Gazette 39586, Notice No. 20, Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015), dated 8 January 2016.

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991) has been amended by Government Gazette 38836, Notice No. R. 447, Regulation Issued in terms of Section 74(1) Read with Section 23(3)(b)(ii) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), dated 29 May 2015.

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991) has been amended by Government Gazette 38836, Notice No. R. 446, Regulation Issued in terms of Section 74(1) Read with Section 23(3)(d) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), dated 29 May 2015.

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991) has been amended by Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014), Government Gazette 38406, Notice No. 22, dated 20 January 2015.

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991) has been amended by Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014), Government Gazette 38405, Notice No. 21, dated 20 January 2015.

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991) has been updated by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013), Government Gazette 37236 dated 16 January 2014.

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991) has been amended by the Tax Administration Act, 2011 (Act No. 28 of 2011) Government Gazette 35491 dated 4 July 2012.

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991) has been amended by the Taxation Laws Amendment Act, 2012 (Act No, 22 of 2012) Government Gazette 36122 dated 1 February 2013, so as to amend certain provisions;

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991) has been amended by Government Gazette 35481, dated 6 July 2012 – Notice R.506; Amendment of Schedule 1 of Value-Added Tax Act, 1991.

 

The Value-Added Tax Act, 1991 (Act No. 89 of 1991) Government Gazette 34046 dated 01 March 2011 – Notice 157; Amendment of Schedule 1

 

The Value Added Tax Act, 1991 (Act No. 89 of 1991) has been updated by Government Gazette 33977 - Amendment to Act.

 

This Act has been updated by an amendment, Notice No. R. 157 in Government Gazette No. 34046 dated 1 March 2011.

 

The Act called "Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, No. 8 of 2010" published in November 2010, has amended this Act.

 

This Act has been amended by The Taxation Laws Amendment Act, No. 7 of 2010 in Government Gazette No. 33726 dated 2 November 2010.

 

The Taxation Laws Amendment Act No. 17 of 2009 and the Taxation Laws Second Amendment Act No. 18 of 2009 (as found in Government Gazette No. 32610 and 32611 (September 2009) have amended this Act.

 

This Act has been amended by Notice no. R. 766 published in Government Gazette No. 32416 dated 24 July 2009 – a minor amendment to Schedule 1.

 

This Act has been updated by the Revenue Laws Amendment Act No. 60 of 2008 published in Government Gazette No.31781 dated 8 January 2009, and the Revenue Laws Second Amendment Act No. 61 of 2008 published in Government Gazette No. 31782 dated 8 January 2009.

 

The Act has been updated by the Taxation Laws Amendment Act, 2008 (Act No. 3 of 2008) published in Government Gazette No. 31267 dated 22 July 2008, and also updated by the Taxation Laws Second Amendment Act, 2008 (Act No. 4 of 2008) published in Government Gazette No. 31208 dated 3 July 2008.

The Act has been updated by The Revenue Laws Second Amendment Act, 2007 (Act No. 36 of 2007), as published in Government Gazette No. 30657 dated 8 January 2008;

The Act has been updated by The Revenue Laws Amendment Act, 2007 (Act No. 35 of 2007), as published in Government Gazette No. 30656 dated 8 January 2008;

The Act has been amended by the Taxation Laws Amendment Act No. 8 of 2007 (GG No. 30157 dated 8 August 2007); as well as the Taxation Laws Second Amendment Act No. 9 of 2007 (GG No. 30158 dated 8 August 2007);

Revenue Laws Second Amendment Act No. 21 of 2006 (GG 29604 dated 7th February, 2007)

Revenue Laws Amendment Act No. 20 of 2006 (GG 29603 dated 7th February, 2007)

Second Small Business Tax Amnesty and Amendment of Taxation Laws Act No. 10 of 2006 (GG 29069 dated 25th July, 2006)

Small Business Tax Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 (GG 29068 dated 25th July, 2006)

Revenue Laws Second Amendment Act No. 32 of 2005 (GG 28451 dated 1st February, 2006)

Revenue Laws Amendment Act No. 31 of 2005 (GG 28450 dated 1st February, 2006)

Amended by the Taxation Laws Second Amendment Act, 2005 (10 of 2005).(GG 27786 dated 13th July, 2005)

Amended by the Taxation Laws Amendment Act, 2005 (9 of 2005).(GG 27815 dated 19th July, 2005)

 

2004 and earlier

Amended by Second Revenue Laws Amendment Act, 2004 (34 of 2004).

Amended by Revenue Laws Amendment Act, 2004 (32 of 2004).

Amended by the Taxation Laws Amendment Act, 2004 (16 of 2004).

The E-Filing Regulations, as gazetted in GG 26113 dated 12 March 2004 have been added to the Act.

Amended by the Revenue Laws Amentment Act, 2003 (45 of 2003).

Amended by the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (13 of 2003).

Amended by the Revenue Laws Amendment Act, 2002 (74 of 2002).

Amended by the Taxation Laws Amendment Act, 2002 (30 of 2002).

Amended by the Second Revenue Laws Amendment Act, 2001 (60 of 2001).

Sections 1, 6, 8, 10, 12, 13, 16, and 58 and Schedule 2 have been amended by the Revenue Laws Amendment Act, 2001 (Act 19 of 2001).

Sections 11 and 28 have been amended by the Taxation Laws Amendment Act 5 of 2001.

Sections 1 and 33A amended by the Revenue Laws Amendment Act, 2000 (GN 21848, 6 December 2000, Act 59 of 2000) to:

amend the definitions of "local authority" and "resident of the Republic", and

further regulate appeals to the specially constituted board.

 

The Minister of Finance has increased the amount of tax in section 33A(1)(a) from R30 000 to R100 000 as published in Gazette 21733 and dated 17 November 2000.

Various amendments have been made by the Taxation Laws Amendment Act, 2000, as published in Gazette 21390 and dated 19 July 2000. To amend this Act, so as

to further define certain expressions;

to include certain services in the zero-rating provisions;

to create a new category of vendors for the purposes of accounting for tax;

to further regulate the period within which a return has to be submitted;

to provide for agreed assessments;

to extend the circumstances in which the Commissioner may call for security;

to further regulate the procedures relating to inquiries; and

to provide for a special exemption from value-added tax.

The percentage amounts in the definition of 'prescribed rate' have been amended by Notice No. 184 and takes effect as from 1 March 2000.

Extensively Updated by the Revenue Laws Amendment Act, 1999, as published in Gazette 20656 dated 24 November.

The percentage amounts in the definition of 'prescribed rate' have been amended by Notice No. R.1065 and takes effect as from 1 September 1999.

In terms of the provisions of section 6 of the South African Revenue Service Act, 1997, Mr. Pravin Jamnadas Gordhan has been designated as Commissioner for the South African Revenue Service for a period of five years with effect from 8 September 1999.

Extensively updated by the Taxation Laws Amendment Act, 1998, gazetted on 29 June 1998. Extensive updates to the Export Incentive Scheme and also the addition of Practice Note 2 under the SARS Directorate, gazetted on 13 November 1998.The "Prescribed Rate" was amended by notice in gazette, dated 20 November 1998.