Page 12 - Juta's Indirect Tax

Section
1 De nitions
2 Financial services
3 Determination of ‘open market value’
4 Administration of Act
5 Exercise of powers and performance of duties
6 .. .
[S. 6 repealed by s. 271 of Act 28 of 2011.]
PART II VALUE-ADDED TAX
VALUE-ADDED TAX ACT 89 OF 1991
ARRANGEMENT OF SECTIONS
taxable supplies
18B Temporary letting of residential xed property
[S. 18B inserted by s. 139 (1) of Act 24 of 2011.]
19 Goods or services acquired before incorporation
20 Tax invoices
21 Credit and debit notes
22 Irrecoverable debts
PART III REGISTRATION
23 Registration of persons making supplies in the course of enterprises
24 Cancellation of registration
25 Vendor to notify change of status
26 Liabilities not affected by person ceasing to be vendor
PART IV
RETURNS, PAYMENTS AND ASSESSMENTS
27 Tax period
28 Returns and payments of tax
29 Special returns
30 .. .
31 Assessments
31A and 31B . . .
[S. 30 repealed by s. 271 of Act 28 of 2011.]
32 Objections to certain decisions
33 . . . 33A . . . 34 . . .
4
[Heading substituted by s. 271 of Act 28 of 2011.]
[S. 33 amended by s. 160 (a) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011.] [S. 33A inserted by s. 36 (1) of Act 136 of 1991 and repealed by s. 271 of Act 28 of 2011.]
[S. 34 amended by s. 162 (a) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011.]
Juta’s IndIrect tax 2016
PART I ADMINISTRATION
[S. 4 substituted by s. 271 of Act 28 of 2011.]
7 Imposition of value-added tax
8 Certain supplies of goods or services deemed to be made or not made
8A Sharia compliant nancing arrangements
[S. 8A inserted by s. 121 (1) of Act 7 of 2010.]
9 Time of supply
10 Value of supply of goods or services
11 Zero rating
12 Exempt supplies
13 Collection of tax on importation of goods, determination of value thereof and exemptions from tax
14 Collection of value-added tax on imported services, determination of value thereof and exemptions from tax
15 Accounting basis
16 Calculation of tax payable
17 Permissible deductions in respect of input tax
18 Change in use adjustments
[S. 18 amended by s. 103 (1) (a) of Act 32 of 2004.]
18A Adjustments in consequence of acquisition of going concern wholly or partly for purposes other than making
[S. 18A inserted by s. 24 of Act 136 of 1992.]
[Ss. 31A and 31B inserted by s. 181 of Act 45 of 2003 and repealed by s. 271 of Act 28 of 2011.]
PART V OBJECTIONS AND APPEALS