Value-Added Tax Act, 1991 (Act No. 89 of 1991)
Part VI - Payment, Recovery and Refund Tax
41B. VAT class ruling and VAT ruling
|(1)||The Commissioner may issue a VAT class ruling or a VAT ruling and in applying the provisions of Chapter 7 of the Tax Administration Act, a VAT class ruling or a VAT ruling must be dealt with as if it were a binding class ruling or a binding private ruling, respectively: Provided that—|
|(i)||the provisions of section 79(4)(f) and (k) and (6) of the Tax Administration Act shall not apply to any VAT class ruling or VAT ruling;|
|(ii)||an application for a VAT class ruling or a VAT ruling in terms of this section shall not be accepted by the Commissioner if the application—|
a category of rulings prescribed by the Minister by regulation for which applications for rulings in terms of this section may not be accepted.
|(2)||For the purposes of this section—|
‘VAT class ruling’ means a written statement issued by the Commissioner to a class of vendors or persons regarding the interpretation or application of this Act;
‘VAT ruling’ means a written statement issued by the Commissioner to a person regarding the interpretation or application of this Act.
|(3)||[Subsection (3) deleted by the Revenue Laws Second Amendment Act No. 61 of 2008].|
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