Page 13 - Juta's Indirect Tax

35 36 37
38 39
40 40A
40B
40C
.. . .. . .. .
[S. 35 substituted by s. 163 of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011.]
[S. 36 substituted by s. 38 (1) of Act 18 of 2009 and repealed by s. 271 of Act 28 of 2011.]
[S. 37 repealed by s. 271 of Act 28 of 2011.]
PART VI
PAYMENT, RECOVERY AND REFUND OF TAX
Manner in which tax shall be paid Penalty for failure to pay tax when due
.. .
. . .
[Heading substituted by s. 271 of Act 28 of 2011.*] [S. 40 repealed by s. 271 of Act 28 of 2011.]
VALUE-ADDED TAX ACT 89 OF 1991
[S. 40A inserted by s. 23 of Act 9 of 2005 and repealed by s. 100 of Act 43 of 2014 – date of commencement: 20 January 2015.]
. . .
[S. 40B inserted by s. 51 (1) of Act 9 of 2006 and repealed by s. 101 of Act 43 of 2014 – date of commencement: 20 January 2015.]
Liability of bargaining councils or political parties for tax and limitation of refunds
[S. 40C inserted by s. 151 (1) of Act 22 of 2012.]
41
41A
[S. 41A, previously s. 54A, inserted by s. 42 (1) of Act 34 of 2004, renumbered by s. 12 (1) of Act 10 of 2005 and repealed
Liability for tax in respect of certain past supplies or importations . . .
41B VAT class ruling and VAT ruling 42 and 43 . . .
by s. 271 of Act 28 of 2011.]
[S. 41B inserted by s. 17 (1) of Act 9 of 2007.] [Ss. 42 and 43 repealed by s. 271 of Act 28 of 2011.]
44 Refunds
45 Interest on delayed refunds
45A Calculation of interest payable under this Act
[S. 45A inserted by s. 5 of Act 61 of 1993.]
PART VII REPRESENTATIVE VENDORS
46 Persons acting in a representative capacity
47 to 49 inclusive . . .
[Ss. 47 to 49 inclusive repealed by s. 271 of Act 28 of 2011.]
PART VIII SPECIAL PROVISIONS
50 Separate enterprises, branches and divisions
50A Separate persons carrying on same enterprise under certain circumstances deemed to be single person
[S. 50A inserted by s. 44 of Act 27 of 1997.]
51 Bodies of persons, corporate or unincorporate (other than companies)
52 Pooling arrangements
53 Death or insolvency of vendor
54 Agents and auctioneers
55 Records
56 .. .
PART IX COMPLIANCE
[S. 56 repealed by s. 23 of Act 46 of 1996.]
[S. 57 substituted by s. 24 of Act 46 of 1996 and repealed by s. 271 of Act 28 of 2011.]
57 .. .
57A to 57D inclusive . . .
58 Offences 59 and 60 . . .
[Ss. 59 and 60 repealed by s. 271 of Act 28 of 2011.]
[Ss. 57A to 57D inclusive inserted by s. 24 of Act 46 of 1996 and repealed by s. 271 of Act 28 of 2011.]
61 Recovery of tax from recipient
62 and 63 . . .
[Ss. 62 and 63 repealed by s. 271 of Act 28 of 2011.]
* Except to the extent related to interest in respect of which the wording prior to the amendment applies.
Juta’s IndIrect tax 2016 5
VALUE-ADDED TAX ACT