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

Part IX : Compliance

58. Offences

 

Any person who wilfully and without just cause—

(a) [Section 58(a) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(b) [Section 58(b) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(c) [Section 58(c) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(d) fails to comply with the provisions of section 14, 28(1) or (2) or 29; or
(e) contravenes the provisions of section 65; or
(f) [Section 58(f) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(g) [Section 58(g) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(h) [Section 58(h) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(i) [Section 58(i) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(j) being an auctioneer or a supplier of goods or services-
(i) declares to any person to whom goods or services are supplied by such auctioneer or supplier that tax has been included in or will be added to the price or amount chargeable in respect of such supply, where in fact no tax is payable in terms of this Act; or
(ii) includes in or adds to the price or amount charged to the recipient in relation to such supply any tax, where in fact no tax is payable in terms of this Act; or
(iii) includes in or adds to the price or amount charged to the recipient in relation to such supply any tax in excess of the tax properly leviable under this Act in respect of the value of such supply; or
(k) fails to comply with the provisions of paragraph (i) of the proviso to section 20(1) or paragraph (A) of the proviso to section 21(3); or
(l) [Section 58(l) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(m) being an agent or an auctioneer as contemplated in section 54, fails to comply with any of the requirements of section 54(3) or the proviso to section 54(5),
(n) [Section 58(n) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(o) [Section 58(o) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(p) [Section 58(p) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(q) [Section 58(q) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding 24 months.