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

Part X - Miscellaneous

67B. Registration of motor vehicles prohibited in certain circumstances

 

Any motor vehicle registering authority in the Republic shall not register any imported motor vehicle unless the person applying for registration produces to such registering authority—

(a) in the case of a motor vehicle which is imported into the Republic and is not required to be entered in terms of the Customs and Excise Act, a document, receipt or certificate showing that any tax which may be payable in terms of this Act has been paid in respect of such importation into the Republic; or
(b) in the case of a motor vehicle which is imported into the Republic and is required to be entered in terms of the Customs and Excise Act, a customs document showing that any tax which may be payable under this Act has been paid in respect of such importation into the Republic; or
(c) an exemption certificate issued by the Commissioner to the effect that no tax is payable in terms of this Act in respect of the importation of the motor vehicle.