Page 21 - Juta's Indirect Tax

s 1 VALUE-ADDED TAX ACT 89 OF 1991 s 1
‘foreign-going aircraft’ means any—
(a) aircraft engaged in the transportation for reward of
passengers or goods wholly or mainly on ights between airports in the Republic and airports in export countries or between airports in export countries; or
(b) foreign military aircraft;
[De nition of ‘foreign-going aircraft’ substituted by s. 9 (1) (f) of Act 20 of 1994 and by s. 119 (1) (b) of Act 7 of 2010.]
‘foreign-going ship’ means—
(a) any ship or other vessel engaged in the transportation
for reward of passengers or goods wholly or mainly on voyages between ports in the Republic and ports in export countries or between ports in export countries;
(b) any ship or other vessel registered in an export country where such ship or vessel is utilized for the purposes of a commercial, shing or other concern conducted outside the Republic by a person who is not a vendor and is not a resident of the Republic; or
(c) any foreign naval ship;
[Para. (c) added by s. 119 (1) (e) of Act 7 of 2010.]
[De nition of ‘foreign-going ship’ substituted by s. 9 (1) (g) of Act 20 of 1994.]
‘goods’ means corporeal movable things, xed property, any real right in any such thing or xed property, and electricity, but excluding—
(a) money;
(b) any right under a mortgage bond or pledge of any such thing or xed property; and
(c) any stamp, form or card which has a money value and has been sold or issued by the State for the payment of any tax or duty levied under any Act of Parliament, except when subsequent to its original sale or issue it is disposed of or imported as a collector’s piece or investment article;
[De nition of ‘goods’ amended by s. 104 (1) (c) of Act 60 of 2008.]
‘grant’ means any appropriation, grant in aid, subsidy or contribution transferred, granted or paid to a vendor by a public authority, municipality or constitutional institution listed in Schedule 1 to the Public Finance Management Act, 1999 (Act 1 of 1999), but does not include—
(a) a payment made for the supply of any goods or
services to that public authority or municipality, including all goods or services supplied to a public authority, municipality or constitutional institution listed in Schedule 1 to the Public Finance Management Act, 1999 (Act 1 of 1999) in accordance with a procurement process prescribed—
(i) in terms of the Regulations issued under section 76 (4) (c) of the Public Finance Management Act, 1999 (Act 1 of 1999); or
(ii) in terms of Chapter 11 of the Local Government: Municipal Finance Management Act, 2003 (Act 56 of 2003), or any other similar process; or
(b) a payment contemplated in section 8 (23);
[NB: Para. (b) has been substituted by s. 128 (1) (g) of Taxation Laws Amendment Act, 2015, a provision that will come into operation on 1 April 2017. See Pendlex below.]
[De nition of ‘grant’ inserted by s. 92 (1) (g) of Act 32 of 2004 and substituted by s. 40 (1) (h) of Act 9 of 2006.]
[NB: A de nition of ‘importation’ has been inserted by s. 19 (1) (g) 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.]
‘imported services’ means a supply of services that is made by a supplier who is resident or carries on business outside the Republic to a recipient who is a resident of the Republic to the extent that such services are utilized or consumed in the Republic otherwise than for the purpose of making taxable supplies;
‘inbound duty and tax free shop’ means an inbound duty and tax free shop as contemplated in the Customs and Excise Act;
[De nition of ‘inbound duty and tax free shop’ inserted by s. 104 (1) (d) of Act 60 of 2008.]
‘Income Tax Act’ means the Income Tax Act, 1962 (Act 58 of 1962);
‘Industrial Development Zone (IDZ)’ has the meaning assigned thereto in section 21A of the Customs and Excise Act;
[De nition of ‘Industrial Development Zone’ inserted by s. 148 (1) (e) of Act 60 of 2001 and substituted by s. 164 (1) (i) of Act 45 of 2003.]
‘Industrial Development Zone (IDZ) operator’ has the meaning assigned thereto in terms of section 21A of the Customs and Excise Act;
[De nition of ‘Industrial Development Zone (IDZ) operator’ inserted by s. 164 (1) (j) of Act 45 of 2003.]
[The de nitions of ‘Industrial Development Zone (IDZ)’ and ‘Industrial Development Zone (IDZ) operator’ have been substituted by s. 165 (1) (g) of the Taxation Laws Amendment Act 31 of 2013, a provision which will come into operation on the date on which the Special Economic Zones Act 16 of 2014 comes into operation. See Pendlex below. The de nitions of ‘Industrial Development Zone (IDZ)’ and ‘Industrial Development Zone (IDZ) operator’ have subsequently been substituted by s. 19 (1) (i) and (j) respectively of Act 44 of 2014, provisions that will come into operation on the date on which the Customs Control Act 31 of 2014 takes effect. See Pendlex below.]
Pendlex (to come into operation on the date on which the date on which the Special Economic Zones Act 16 of 2014 takes effect)
‘Industrial Development Zone (IDZ)’ has the meaning assigned thereto in section 21A (1A) or (1) of the Customs and Excise Act;
‘Industrial Development Zone (IDZ) operator’ has the meaning assigned thereto in terms of section 21A (1A) or (1) of the Customs and Excise Act;
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
‘IDZ’ means an industrial development zone prescribed in an area designated as a Special Economic Zone in terms of section 23 or 24 of the Special Economic Zones Act;
‘IDZ operator’ means an operator de ned in section 1 of the Special Economic Zones Act;
Pendlex (to come into operation on 1 April 2017)
(b) a payment made to or on behalf of a vendor in terms of the national housing programme contemplated in the Housing Act, 1997 (Act 107 of 1997);
(a)
tax charged under section 7 and payable in terms of that section by—
‘input tax’, in relation to a vendor, means—
Juta’s IndIrect tax 2016
13
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
‘importation’, in relation to goods, means when goods— (a) enter the Republic; or
(b) are cleared for home use or a customs procedure
before the arrival of the goods in the Republic, in terms of the Customs Control Act;
Pendlex
[NB: The de nition of ‘inbound duty and tax free shop’ has been deleted by s. 19 (1) (h) 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.]
VALUE-ADDED TAX ACT