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

Part X : Miscellaneous

68. Tax relief allowable to certain diplomats and diplomatic and consular missions


(1) The Minister may, with the concurrence of the Cabinet member responsible for international relations and cooperation, authorise the granting of relief, by way of a refund, in respect of value-added tax paid or borne—
(a) by any person enjoying full or limited immunity, rights or privileges under sections 3, 4, 5 and 6 of the Diplomatic Immunities and Privileges Act, 2001 (Act No. 37 of 2001), or under an agreement or otherwise as contemplated in section 7 of that Act or under the recognized principles of international law; or
(b) by any diplomatic or consular mission of a foreign country established in the Republic, relating to transactions concluded for the official purposes of such mission.

[Section 68(1) substituted by section 86 of Act No. 17 of 2017]


(2) The relief contemplated in subsection (1)(a) shall not be granted to any South African citizen or permanent resident of the Republic.


(3) The Minister may authorise any relief under this section on such conditions and subject to such restrictions as he may deem fit.


(4) Any claim for a refund of tax under this section shall be made in such form and at such time as the Commissioner may prescribe and shall be accompanied by such proof of payment of tax or certification as the Commissioner may require.