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Electronic format VALUE-ADDED TAX ACT: REGULATIONS AND NOTICES Welfare organisation (3) An electronic signature attached to a return as contemplated in regulation 4 (1), is deemed to have been attached
to that return by the person who submitted that return by way of the e- ling service.
DETERMINATION OF WELFARE ACTIVITIES FOR PURPOSES OF THE DEFINITION OF ‘WELFARE ORGANISATION’ IN SECTION 1 OF THE VALUE-ADDED TAX ACT 89 OF 1991
Promulgated under
GN 112 in GG 27235 of 11 February 2005
In terms of the de nition of ‘welfare organisation’ in section 1 of the Value-Added Tax Act, 1991 (Act 89 of 1991), I,
Trevor Andrew Manuel, Minister of Finance, hereby determine that the activities set out in the Schedule hereto, shall be welfare activities for the purposes of that de nition.
SCHEDULE
1 Welfare and Humanitarian
(a) The care or counseling of, or the provision of education programmes relating to, abandoned, abused, neglected, orphaned or homeless children.
(b) The care or counseling of poor and needy persons where more than 90 percent of those persons to whom the care or counseling are provided are over the age of 60.
(c) The care or counseling of, or the provision of education programmes relating to, physically or mentally abused and traumatised persons.
(d) The provision of disaster relief.
(e) The rescue or care of persons in distress.
(f) The provision of poverty relief.
(g) Rehabilitative care or counseling or education of prisoners, former prisoners and convicted offenders and persons
awaiting trial.
(h) The rehabilitation, care or counseling of persons addicted to a dependence-forming substance or the provision of
preventative and education programmes regarding addiction to dependence-forming substances.
(i) Con ict resolution, the promotion of reconciliation, mutual respect and tolerance between the various peoples of
South Africa.
(j) The promotion or advocacy of human rights and democracy.
(k) The protection of the safety of the general public.
(l) The promotion or protection of family stability.
(m) The provisions of legal services for poor and needy persons.
(n) The provision of facilities for the protection and care of children under school-going age of poor and needy parents,
other than the services contemplated in section 12 (j) of the Value-Added Tax Act, 1991.
(o) The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees.
(p) Community development for poor and needy persons and anti-poverty initiative, including—
(i) the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development or anti-poverty;
(ii) the provision of training, support or assistance to community-based projects contemplated in item (i); or
(iii) the provision of training, support or assistance to emerging micro enterprises to improve capacity to start and manage businesses, which may include the granting of loans on such conditions as may be prescribed by the
Minister by way of regulation.
(q) The promotion of access to media and a free press.
2 Health Care
(a) The provision of health care services to poor and needy persons.
(b) The care or counseling of terminally ill persons or persons with a severe physical or mental disability, and the
counseling of their families in this regard.
(c) The prevention of HIV infection, the provision of preventative and education programmes relating to HIV/AIDS.
(d) The care, counseling or treatment of persons af icted with HIV/AIDS, including the care or counseling of their
families and dependants in this regard.
(e) The provision of blood transfusion, organ donor or similar services.
(f) The provision of primary health care education, sex education or family planning.
3 Land and Housing
(a) The development, construction, upgrading, conversion or procurement of housing units for the bene t of persons whose monthly household income falls within the housing subsidy eligibility requirements of the National Housing Code published pursuant to section 4 of the Housing Act, 1997 (Act 107 of 1997).
(b) The development, servicing, upgrading or procurement of stands, or the provision of building materials, for purposes of the activities contemplated in subparagraph (a).
(c) Building and equipping of clinics, creches, community centres, sports facilities or other facilities of a similar nature for the bene t of the poor and needy.
(d) The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy land or housing.
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