Acts Online
GT Shield

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

Part X : Miscellaneous

64. Prices deemed to include tax


(1) Any price charged by any vendor in respect of any taxable supply of goods or services shall for the purposes of this Act be deemed to include any tax payable in terms of section 7(1)(a) in respect of such supply; whether or not the vendor has included tax in such price.


(2) The amount of any deposit payable to or refundable by a vendor in respect of a returnable container shall be deemed to include tax.