Page 14 - Juta's Indirect Tax

s1 VALUE-ADDED TAX ACT 89 OF 1991
64 Prices deemed to include tax
[S. 64 substituted by s. 36 of Act 136 of 1992.]
65 Prices advertised or quoted to include tax
s 1
66 Rounding-off of the tax
[S. 66 substituted by s. 175 of Act 60 of 2001.]
67 Contract price or consideration may be varied according to rate of value-added tax
67A Application of increased or reduced tax rate
[S. 67A inserted by s. 6 of Act 61 of 1993.]
67B Registration of motor vehicles prohibited in certain circumstances
[S. 67B inserted by s. 51 (1) of Act 27 of 1997 – Pendlex: not yet in operation.] Tax relief allowable to certain diplomats and diplomatic and consular missions
68 69
.. . 70 and 71 . . .
[S. 69 repealed by s. 27 of Act 20 of 1994.]
[Ss. 70 and 71 repealed by s. 271 of Act 28 of 2011.]
72
73 74
75 76 77
78
78A Transitional matters: turnover tax
[S. 78A inserted by s. 115 (1) of Act 60 of 2008.]
Arrangements and decisions to overcome dif culties, anomalies or incongruities
[S. 72 substituted by s. 28 of Act 20 of 1994 and by s. 271 of Act 28 of 2011.]
Schemes for obtaining undue tax bene ts
Schedules and regulations
Tax agreements
.. .
Notice of variation of rate of tax
Transitional matters
87 Short title
[S. 86A inserted by s. 176 of Act 60 of 2001.]
Schedule 1
EXEMPTION: CERTAIN GOODS IMPORTED INTO THE REPUBLIC
Schedule 2
List of words and phrases de ned in this Act
[S. 74 amended by s. 188 (a) of Act 45 of 2003.] [S. 75 substituted by s. 29 of Act 20 of 1994.] [S. 76 repealed by s. 30 of Act 20 of 1994.] [S. 77 substituted by s. 31 of Act 20 of 1994.]
section 9 of Act 40 of 1949
section 12 of Act 40 of 1949
section 23 of Act 77 of 1968
section 24 of Act 77 of 1968
Item 15 of Schedule 1 to Act 77 of 1968 Item 18 of Schedule 1 to Act 77 of 1968
79 Amendment of
80 Amendment of
81 Amendment of
82 Amendment of
83 Amendment of
84 Amendment of
85 Repeal of laws
86 Act binding on State, and effect of certain exemptions from taxes
86A Provisions relating to industrial development zones
PART A:
ZERO RATE: SUPPLY OF GOODS USED OR CONSUMED FOR AGRICULTURAL, PASTORAL OR OTHER FARMING PURPOSES
PART B:
ZERO RATE: SUPPLY OF GOODS CONSISTING OF CERTAIN FOODSTUFFS Schedule 3
LAWS REPEALED
Customs and Excise Act
customs authority (Pendlex)
Customs Control Act (Pendlex)
customs controlled area
customs controlled area enterprise
Customs Duty Act (Pendlex)
designated entity
domestic goods and services
donated goods or services
donation
dwelling
electronic services
employee organization
enterprise
entertainment
Excise Duty Act (Pendlex)
De nitions applicable to whole Act
Section 1:
adjusted cost
ancillary transport services
association not for gain
cash value
close corporation
commencement date
commercial accommodation
Commissioner
company
connected persons
consideration
consideration in money
Controller
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Juta’s IndIrect tax 2016