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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].