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

Part III - Registration

25. Vendor to notify change of status

 

In addition to any requirement under the Tax Administration Act, every vendor shall within 21 days notify the Commissioner in writing of—

(a) any change in the constitution or nature of the principal enterprise or enterprises of that vendor;
(b) any change of address at or from which, or the name in which, any enterprise is carried on by that vendor;
(c) any change whereby that vendor ceases to satisfy the conditions provided in section 15(2), where the Commissioner has given a direction in respect of that vendor in terms of that section;
(d) any change whereby the provisions of section 27(3)(a) become applicable in the case of that vendor;
(dA) any change whereby the provisions of section 27(4B)(a) cease to apply in respect of that vendor;
(e) any change in the composition of the members of a partnership or joint venture;
(f) [Paragraph (f) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]
(g) any change whereby the provisions of section 27(4)(a)(iii) are no longer applicable in the case of that vendor;
(h) any changes in the majority ownership of any company

[Proviso deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].