Page 39 - Juta's Indirect Tax

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VALUE-ADDED TAX ACT 89 OF 1991 s 11
operator in a customs controlled area: Provided that this subsection shall not apply where a ‘motor car’ as de ned in section 1 is supplied to a person located in a customs controlled area;
[Para. (c) substituted by s. 98 (1) (a) of Act 32 of 2004 and by s. 81 (a) of Act 20 of 2006.]
[NB: Para. (c) has been substituted by s. 22 (1) (a) 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.]
case may be, notwithstanding the provisions of paragraph (v) of the proviso to the de nition of ‘enterprise’ in section 1; or
[Para. (e) substituted by s. 17 (a) of Act 136 of 1992 and by s. 13 (a) of Act 20 of 1994.]
(f) the supply is to the South African Reserve Bank, the South African Mint Company (Proprietary) Limited or any bank registered under the Banks Act, 1990 (Act 94 of 1990), of gold in the form of bars, blank coins, ingots, buttons, wire, plate or granules or in solution, which has not undergone any manufacturing process other than the re ning thereof or the manufacture or production of such bars, blank coins, ingots, buttons, wire, plate, granules or solution; or
[Para. (f) substituted by GN 2695 of 8 November 1991, by s. 17 (b) of Act 136 of 1992 and by s. 13 (b) of Act 20 of 1994.]
(g) the supply is of such goods used or consumed for agricultural, pastoral or other farming purposes as are set forth in Part A of Schedule 2, provided such supply is made in compliance with such conditions as may be prescribed in the said Part; or
[Para. (g) substituted by GN 2695 of 8 November 1991 and by s. 17 (d) of Act 136 of 1992.]
(h) the goods consist of fuel levy goods referred to in Fuel Item Levy numbers 195.10.03, 195.10.17, 195.20.01 and 195.20.03 in Part 5A of Schedule 1 to the Customs and Excise Act; or
[Para. (h) substituted by s. 27 (c) of Act 136 of 1991, by s.105(a)ofAct31of2005andbys.44(1)(a)ofAct9of2006.]
[NB: Para. (h) has been substituted by s. 22 (1) (b) 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.]
(hA) the goods consist of petroleum oil and oils obtained from bituminous minerals, known as crude, referred to in Heading 27.09 in Chapter 27 of Part 1 of Schedule 1 to the Customs and Excise Act when supplied for the purpose of being re ned for the production of fuel levy goods as de ned in section 1 of the Customs and Excise Act; or
[Para. (hA) inserted by s. 27 (d) of Act 136 of 1991 and substituted by s. 105 (b) of Act 31 of 2005.]
[NB: Para. (hA) has been substituted by s. 22 (1) (c) 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.]
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(c) the goods (being movable goods) are supplied to
a lessee or other person under a rental agreement, charter party or agreement for chartering, if the goods are used exclusively in an export country or by an SEZ enterprise or an IDZ operator in a customs controlled area: Provided that this subsection shall not apply where a ‘motor car’ as de ned in section 1 is supplied to an SEZ enterprise or an IDZ operator in a customs controlled area;
(d) the goods (being movable goods) are supplied to a lessee or other person under a rental agreement, charter party or agreement for chartering, if those goods are used by that lessee or other person exclusively in any commercial, nancial, industrial, mining, farming, shing or professional concern conducted in an export country and payment of rent or other consideration under that agreement is effected from such export country; or;
[Para. (d) substituted by s. 98 (1) (a) of Act 32 of 2004.] (e) the supply is to a registered vendor of an enterprise or of a part of an enterprise which is capable of separate operation, where the supplier and the recipient have agreed in writing that such enterprise or part, as the
case may be, is disposed of as a going concern: Provided that—
(i) such enterprise or part, as the case may be, shall not be disposed of as a going concern unless— (aa) such supplier and such recipient have, at
the time of the conclusion of the agreement for the disposal of the enterprise or part, as the case may be, agreed in writing that such enterprise or part, as the case may be, will be an income-earning activity on the date of transfer thereof; and
(bb) the assets which are necessary for carrying on such enterprise or part, as the case may be, are disposed of by such supplier to such recipient; and
(cc) in respect of supplies on or after 1 January 2000, such supplier and such recipient have at the time of the conclusion of the agreement for the disposal of such enterprise or part, as the case may be, agreed in writing that the consideration agreed upon for that supply is inclusive of tax at the rate of zero per cent;
[Sub-para. (cc) added by s. 85 (1) (c) of Act 53 of 1999.] (ii) where the enterprise or part, as the case may be, disposed of as a going concern has been carried on in, on or in relation to goods or services applied mainly for purposes of such enterprise or part, as the case may be, and partly for other purposes, such goods or services shall, where disposed of to such recipient, for the purposes of this paragraph and section 18A be deemed to form part of such enterprise or part, as the
Pendlex
[NB: Para. (g) has been deleted by s. 96 (1) (a) of Act 43 of 2014, a provision that will come into operation on a date determined by the Minister by notice in the Gazette, which notice may not be published earlier than 12 months after the promulgation of the Taxation Laws Amendment Act, 2014 (20 January 2015).]
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(h) the goods consist of fuel levy goods referred to
in Fuel Item Levy numbers 195.10.03, 195.10.17, 195.20.01 and 195.20.03 in Part 5A of Schedule 1 to the Excise Duty Act; or
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(hA) the goods consist of petroleum oil and oils obtained from bituminous minerals, known as crude, referred to in Heading No. 27.09 in Chapter 27 of Schedule 1 to the Customs Duty Act when supplied for the purpose of being re ned for the production of fuel levy goods as de ned in section 1 of the Excise Duty Act; or
Juta’s IndIrect tax 2016
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VALUE-ADDED TAX ACT