Page 363 - Juta's Indirect Tax

IN 39 (2) VaLue-added tax act: InterPretatIOn nOtes IN 39 (2)
(3) The Commissioner may not after 31 March 2005 make any assessment to correct a prior incorrect application of the zero per cent rate of tax in terms of section 11 (2) (p) in respect of any supply of goods or services contemplated in subsection (1).
(4) If a public authority or public entity incorrectly charged tax at the rate referred to in section 7 (1) instead of the zero per cent rate of tax in terms of section 11(2)(p) in respect of any supply contemplated in subsection (1), the Commissioner may not refund any such tax or any penalty or interest that arose as a result of the late payment of such tax, paid by that public authority or public entity to the Commissioner.
Annexure B – Public Service Act, 1994 (PSA) – National and provincial departments and their components
SCHEDULE 1
NATIONAL DEPARTMENTS AND OFFICES OF PREMIER AND HEADS THEREOF
Column 1
Column 2
NATIONAL DEPARTMENTS
HEADS OF NATIONAL DEPARTMENTS
Department of Agriculture
Director-General: Agriculture
Department of Agriculture, Forestry and Fisheries
Director-General: Agriculture, Forestry and Fisheries
Department of Arts and Culture
Director-General: Arts and Culture
Department of Basic Education
Director-General: Basic Education
Department of Communications
Director-General: Communications
Department of Cooperative Governance
Director-General: Cooperative Governance
Department of Correctional Services
Commissioner: Correctional Services
Department of Defence
Secretary for Defence
Department of Education
Director-General: Education
Department of Energy
Director-General: Energy
Department of Environmental Affairs
Director-General: Environmental Affairs
Department of Environmental Affairs and Tourism
Director-General: Environmental Affairs and Tourism
Department of Health
Director-General: Health
Department of Higher Education and Training
Director-General: Higher Education and Training
Department of Home Affairs
Director-General: Home Affairs
Department of Human Settlements
Director-General: Human Settlements
Department of International Relations and Cooperation
Director-General: International Relations and Cooperation
Department of Justice and Constitutional Development
Director-General: Justice and Constitutional Development
Department of Labour
Director-General: Labour
Department of Military Veterans
Director-General: Military Veterans
Department of Mineral Resources
Director-General: Mineral Resources
Department of Minerals and Energy
Director-General: Minerals and Energy
Department of Performance Monitoring and Evaluation
Director-General: Performance Monitoring and Evaluation
Department of Police
National Commissioner: South African Police Service
Department of Public Enterprises
Director-General: Public Enterprises
Department of Public Service and Administration
Director-General: Public Service and Administration
Department of Public Works
Director-General: Public Works
Department of Rural Development and Land Reform
Director-General: Rural Development and Land Reform
Department of Science and Technology
Director-General: Science and Technology
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