Page 11 - Juta's Indirect Tax

VALUE-ADDED TAX ACT 89 OF 1991
VALUE-ADDED TAX ACT 89 OF 1991
[ASSENTED TO 5 JUNE 1991]
[DATE OF COMMENCEMENT: 30 SEPTEMBER 1991]
(English text signed by the State President)
as amended by
(Unless otherwise indicated)
Taxation Laws Amendment Act 136 of 1991
GN 2695 of 8 November 1991
Taxation Laws Amendment Act 136 of 1992
GN 2244 of 31 July 1992
Value-Added Tax Amendment Act 61 of 1993
Taxation Laws Amendment Act 97 of 1993
Revenue Laws Amendment Act 140 of 1993
Taxation Laws Amendment Act 20 of 1994
Taxation Laws Amendment Act 37 van 1996
Revenue Laws Amendment Act 46 of 1996
Taxation Laws Amendment Act 27 of 1997
South African Revenue Service Act 34 of 1997
Taxation Laws Amendment Act 30 of 1998
GN 1505 of 20 November 1998
Revenue Laws Amendment Act 53 of 1999
GN 184 of 25 February 2000
GN 541 of 22 April 1999
GN 1065 of 1 September 1999
Taxation Laws Amendment Act 30 of 2000
Revenue Laws Amendment Act 59 of 2000
Taxation Laws Amendment Act 5 of 2001
Revenue Laws Amendment Act 19 of 2001
Second Revenue Laws Amendment Act 60 of 2001
Taxation Laws Amendment Act 30 of 2002
Revenue Laws Amendment Act 74 of 2002
Exchange Control Amnesty and Amendment of Taxation Laws Act 12 of 2003 Revenue Laws Amendment Act 45 of 2003
Taxation Laws Amendment Act 16 of 2004
Revenue Laws Amendment Act 32 of 2004
Second Revenue Laws Amendment Act 34 of 2004
Taxation Laws Amendment Act 9 of 2005
Taxation Laws Second Amendment Act 10 of 2005
Revenue Laws Amendment Act 31 of 2005
Revenue Laws Second Amendment Act 32 of 2005
National Credit Act 34 of 2005
Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006 Second Small Business Tax Amnesty and Amendment of Taxation Laws Act 10 of 2006 Revenue Laws Amendment Act 20 of 2006
Revenue Laws Second Amendment Act 21 of 2006
Taxation Laws Amendment Act 8 of 2007
Taxation Laws Second Amendment Act 9 of 2007
Revenue Laws Amendment Act 35 of 2007
Revenue Laws Second Amendment Act 36 of 2007
Taxation Laws Amendment Act 3 of 2008
Taxation Laws Second Amendment Act 4 of 2008
Revenue Laws Amendment Act 60 of 2008
Revenue Laws Second Amendment Act 61 of 2008
Taxation Laws Amendment Act 17 of 2009
Taxation Laws Second Amendment Act 18 of 2009
Taxation Laws Amendment Act 7 of 2010
Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010 Taxation Laws Amendment Act 24 of 2011
Tax Administration Act 28 of 2011
Tax Administration Laws Amendment Act 21 of 2012
Taxation Laws Amendment Act 22 of 2012
Taxation Laws Amendment Act 31 of 2013
Tax Administration Laws Amendment Act 39 of 2013
Taxation Laws Amendment Act 43 of 2014
Tax Administration Laws Amendment Act 44 of 2014
Taxation Laws Amendment Act, 2015
Tax Administration Laws Amendment Act, 2015
[NB: The Act has been amended by the substitution for the term ‘of cer’, where used in the context of a person who is engaged by the Commissioner in carrying out the provisions of that Act, of the expression ‘SARS of cial’—see s. 271 of the Tax Administration Act 28 of 2011, read with para. 107 of Schedule 1 to that Act.]
ACT
To provide for taxation in respect of the supply of goods and services and the importation of goods; to amend the Transfer Duty Act, 1949, so as to provide for an exemption; to amend the Stamp Duties Act, 1968, so as to provide for an exemption from stamp duty and to discontinue the levying of certain stamp duties; to repeal the Sales Tax Act, 1978; and to provide for matters connected therewith.
BE IT ENACTED by the State President and the Parliament of the Republic of South Africa, as follows:—
Juta’s IndIrect tax 2016 3
VALUE-ADDED TAX ACT