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

Part IV - Returns, Payments and Assessments

29. Special returns


Where goods are deemed by section 8(1) to be supplied in the course of an enterprise the person selling the goods (hereinafter referred to as the seller), whether or not the seller is a vendor, shall, within the period of 30 days after the date on which the sale was made—

(a) furnish the Commissioner with a return reflecting—
(i) the name and address of the seller and, if registered as a vendor, his or her VAT registration number;
(ii) the name and address of the person whose goods are sold (hereinafter referred to as the owner) and, if the owner is registered under this Act, the VAT registration number of the owner;
(iii) the date of the sale;
(iv) the description and quantity of the goods sold;
(v) the selling price of the goods and the amount of tax charged in respect of the supply of goods under the sale, being the tax leviable in respect of such supply under section 7(1)(a); and
(vi) such other particulars as may be required;
(b) pay to the Commissioner the amount of tax so charged; and
(c) send or deliver to the owner a copy of the return referred to in paragraph (a),

and the seller and the owner shall exclude from any return which the seller or owner is required to furnish under section 28 the tax charged on the supply of goods under the sale in respect of which the return is furnished under this section.


[Section 29 amended by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)].