Page 274 - Juta's Indirect Tax

Table of Contents (by section of VAT Act)
NAME
GN and GG
DATE
SECTION OF VAT ACT
PAGE
Transitional arrangements for municipalities following the deletion of para. (c) of the de nition of ‘enterprise’ in s. 1 of the Value-Added Tax Act, 1991 (Act 89 of 1991), the zero-rating of municipal rates and other consequential amendments
GN R270 in GG 29741
28 March 2007
Section 1 de nition of ‘enterprise’, s. 11 (2) and s. 74 (1)
269
Regulation issued in terms of section 74 (1) read with paragraph (d) of the de nition of ‘exported’ in section 1 (1) of the Value-Added Tax Act, 1991.
GN R316 in GG 37580
2 May 2014
Section 1 (1) de nition of ‘exported’
274
Regulations prescribing services for the purpose of the de nition of ‘Electronic Services’ in section 1 (1)
GN R221 in GG 37489
28 March 2014
Section 1 (1) de nition of ‘electronic services’
272
Determination of interest rate for purposes of the de nition of ‘prescribed rate’ in s. 1 of the Value- Added Tax Act 89 of 1991
GN 1160 in GG 13651
22 November 1991
Section 1 de nition of ‘prescribed rate’
272
Determination of welfare activities for purposes of the de nition of ‘welfare organisation’ in s. 1 of the Value-Added Tax Act 89 of 1991
GN 112 in GG 27235
11 February 2005
Section 1 de nition
of ‘welfare organisation’
268
Regulations in terms of s. 8 (2E) prescribing the period within which the tax payable shall be paid
GN R211 in GG 33036
19 March 2010
Section 8 (2E)
272
Directions for purposes of s. 10 (8) and (13)
GN 2835 in GG 13651
22 November 1991
Section 10 (8) and (13)
271
Withdrawal of regulations to calculate the tax payable in terms of a small retailers VAT package
GN 169 in GG 32994
1 March 2010
Section 16 (1)
269
Regulation prescribing the continuous and regular activities for purposes of section 23 (3) (d) of the Act
GN R446 in GG 38836
29 May 2015
Section 23 (d)
286
Regulation prescribing the requirements that must be met by a person applying for registration as a vendor in terms of section 23 (3) (b) (ii)
GN R447 in GG 38836
29 May 2015
Section 23 (3) (b) (ii)
287
Procedures for submitting returns in electronic format and requirements for electronic signatures
GN R312 in GG 26113
12 March 2004
267
Manner of submission of certain returns and payments of Value-Added Tax prescribed in terms of para. (v) of the proviso to s. 28 (1) of the Value- Added Tax Act 89 of 1991
GN 290 in GG 34177
1 April 2011
Section 28 (1)
272
Time of making of certain payments of
Income Tax and Value-Added Tax
prescribed in terms of s. 89sex (2) of the Income Tax Act, 1962 and para. (iv) of the proviso to s. 28 (1) of the Value-Added Tax Act, 1991
GN 291 in GG 34177
1 April 2011
Section 28 (1) and s. 89sex (2) of Income Tax Act, 1962
272