Value-Added Tax Act, 1991 (Act 89 of 1991)
Introduction

 

 

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.

 

 

[This Act amended up to and including the Taxation Laws Amendment Act, No. 7 of 2010 and the Taxation Laws Second Amendment Act No. 8 of 2010]