Page 20 - Juta's Indirect Tax

s 1 VALUE-ADDED TAX ACT 89 OF 1991 s 1
Prelex
Wording of para. (ix) in force until 1 April 2016
(ix) where a person carries on or intends carrying on
an enterprise or activity supplying commercial accommodation as contemplated in paragraph (a) of the de nition of ‘commercial accommodation’ in section 1, and the total value of taxable supplies made by that person in the preceding period of 12 months or which it can reasonably be expected that that person will make in a period of 12 months, as the case may be, will not exceed R60 000, shall be deemed not to be the carrying on of an enterprise;
(x) where the Minister is satis ed that an activity of the municipal entity as de ned in section 1 of the Local Government: Municipal Systems Act, 2000 (Act 32 of 2000), is of a regulatory nature and if the Commissioner, in pursuance of a decision of the Minister, has noti ed that ‘municipal entity’ of that decision, the supply of goods or services in respect of that activity by the municipal entity shall be deemed not to be the carrying on of an enterprise;
[Para. (x) added by s. 40 (1) (g) of Act 9 of 2006.]
(xi) the supply of services by a mutual association licensed in terms of section 30 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act 130 of 1993), to carry on the business of insurance of employers against their liabilities to employees in terms of that Act in respect of which that mutual association pays compensation that is no greater than compensation that would have been paid in similar circumstances in terms of that Act shall be deemed
not to be the carrying on of an enterprise;
[Para. (xi) added by s. 129 (1) (a) of Act 24 of 2011 – date of commencement: 10 January 2012. This paragraph applies in respect of services supplied on or after that date.]
(xii) any activity carried on by a trust contemplated in the de nition of ‘sukuk’ in section 24JA (1) of the Income Tax Act shall be deemed not to be the carrying on of an enterprise;
[Para. (xii) added by s. 129 (1) (b) of Act 24 of 2011 – date of commencement: 1 January 2013.]
[De nition of ‘enterprise’ amended by s. 21 (b) of Act 136 of 1991.]
‘entertainment’ means the provision of any food, beverages, accommodation, entertainment, amusement, recreation or hospitality of any kind by a vendor whether directly or indirectly to anyone in connection with an enterprise carried on by him;
[NB: A de nition of ‘Excise Duty Act’ has been inserted by s. 19 (1) (f) of Act 44 of 2014, a provision that will come into operation on the date on which the Customs Control Act 31 of 2014 takes effect. See Pendlex below.]
‘exempt supply’ means a supply that is exempt from tax under section 12;
‘export country’ means any country other than the Republic and includes any place which is not situated in the Republic: Provided that the President may by notice in the Gazette determine that a speci c country or territory shall from a date and to the extent indicated in the notice, be deemed not to be an export country;
[De nition of ‘export country’ substituted by s. 12 (1) (f) of Act 136 of 1992 and by s. 9 (1) (d) of Act 20 of 1994.]
‘exported’, in relation to any movable goods supplied by any vendor under a sale or an instalment credit agreement, means—
(a) consigned or delivered by the vendor to the recipient
at an address in an export country as evidenced by
documentary proof acceptable to the Commissioner; or
[NB: Para. (a) has been substituted by s. 104 (1) (a) of Act 35 of 2007, a provision which will be put into operation by proclamation. See Pendlex below.]
(b) delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (a) or (c) of the de nition of ‘foreign-going ship’ or to a foreign-going aircraft when such ship or aircraft is going to a destination in an export country and such goods are for use or consumption in such ship or aircraft, as the case may be; or
[Para. (b) substituted by s. 119 (1) (a) of Act 7 of 2010.] (c) delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (b) of the de nition of ‘foreign-going ship’ for use in
such ship; or
(d) removed from the Republic by the recipient or
recipient’s agent for conveyance to an export country in accordance with any regulation made by the Minister in terms of this Act;
[Para. (d) amended by s. 22 (d) of Act 97 of 1993 and substituted by s. 9 (1) (e) of Act 20 of 1994 and by s. 165 (1) (f) of Act 31 of 2013 – date of commencement: 1 April 2014.]
[NB: The words following para. (c), including para. (d), have been substituted by s. 104 (1) (b) of Act 35 of 2007, a provision which will be put into operation by proclamation. See Pendlex below.]
‘ nancial services’ means the activities which are deemed by section 2 to be nancial services;
‘ xed property’ means land (together with improvements af xed thereto), any unit as de ned in section 1 of the Sectional Titles Act, 1986 (Act 95 of 1986), any share in a share block company which confers a right to or an interest in the use of immovable property, and, in relation to a property time-sharing scheme, any time-sharing interest as de ned in section 1 of the Property Time-sharing Control Act, 1983 (Act 75 of 1983), and any real right in any such land, unit, share or time-sharing interest;
[De nition of ‘ xed property’ substituted by GN 2695 of 8 November 1991 and by s. 12 (1) (g) of Act 136 of 1992.]
‘foreign donor funded project’ means a project established as a result of an international donor funding agreement to supply goods or services to bene ciaries, to which the Government of the Republic is a party, and which—
(i) is binding on the Republic in terms of section 231 (3) of the Constitution of the Republic of South Africa, 1996; and
(ii) provides that the international donor funding must not be subject to tax;
[De nition of ‘foreign donor funded project’ inserted by s. 101 (c) of Act 31 of 2005 and substituted by s. 77 (c) of Act 20 of 2006.]
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Juta’s IndIrect tax 2016
Pendlex
(a) consigned or delivered by the vendor to the recipient at an address in an export country; or
Pendlex
(d) removed from the Republic by the recipient for conveyance to an export country,
in accordance with any regulation made in terms of this Act;
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
‘Excise Duty Act’ means the Excise Duty Act, 1964 (Act 91 of 1964);