Page 45 - Juta's Indirect Tax

s 12 VALUE-ADDED TAX ACT 89 OF 1991 s 13
[Sub-para. (ii) amended by s. 117 (b) of Act 74 of 2002 and by s. 82 (d) of Act 20 of 2006 and substituted by s. 133 (1) of Taxation Laws Amendment Act, 2015 (‘lodging or’ inserted before ‘board and lodging’) – date of commencement: 1 April 2016.]
(iii) the supply of services to learners or students or intended learners or students by the Joint Matriculation Board referred to in section 15 of the Universities Act, 1955 (Act 61 of 1955):
[Sub-para. (iii) added by s. 99 (d) of Act 32 of 2004.] Provided that vocational or technical training provided by an employer to his employees and employees of an employer who is a connected person in relation to that employer does not constitute the supply of an educational service for the purposes of this paragraph;
[Para. (h) substituted by s. 154 (1) (b) of Act 60 of 2001.] (i) the supply of any goods or services by an employee organization to any of its members to the extent that the consideration for such supply consists of
membership contributions;
[Para. (i) added by GN 2695 of 8 November 1991 and by s. 18 (e) of Act 136 of 1992.]
13 Collection of tax on importation of goods, determination of value thereof and exemptions from tax
(1) For the purposes of this Act goods shall be deemed to be imported into the Republic on the date on which the goods are in terms of the provisions of the Customs and Excise Act deemed to be imported: Provided that—
(i) goodswhichareenteredforhomeconsumptioninterms of the Customs and Excise Act, shall be deemed to have been imported on the date on which they are so entered;
(ii) . . .
[Para. (ii) amended by s. 170 (1) (b) of Act 45 of 2003, substituted by s. 170 (1) (b) of Act 45 of 2003, by s. 100 (1) (b) of Act 32 of 2004 and by s. 106 (a) of Act 31 of 2005 and deleted by s. 110 of Act 60 of 2008.]
(iii) goods imported from or via Botswana, Lesotho, Swaziland or Namibia shall be declared and tax paid on entry into the Republic as prescribed by the Commissioner in Chapter XIIA of the Rules under the Customs and Excise Act.
[Para. (iii) substituted by s. 86 (1) (a) of Act 53 of 1999.]
[NB: The words preceding the proviso in sub-s. (1) have been substituted and the proviso has been deleted by s. 24 (a) and (b) 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.]
[Sub-s. (1) substituted by s. 30 (a) of Act 27 of 1997 and amended by s. 170 (1) (a) of Act 45 of 2003 and by s. 100 (1) (a) of Act 32 of 2004.]
(2) For the purposes of this Act the value to be placed on the importation of goods into the Republic shall be deemed to be—
(a) where such goods are entered or are required to
be entered for home consumption in terms of the Customs and Excise Act, the value thereof for customs duty purposes, plus any duty levied in terms of the said Act in respect of the importation of such goods, plus 10 per cent of the said value; or
[NB: The words preceding para. (a) and para. (a) have been substituted by s. 24 (c) and (d) 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.]
(b) where such goods have their origin in Botswana, Lesotho, Swaziland or Namibia and are imported from such a country, the amount of the value as contemplated in paragraph (a), except that such value shall not be increased by the factor of 10 per cent:
[Para. (b) substituted by s. 86 (1) (b) of Act 53 of 1999.] 37
(j) (k)
the service of caring for children by a crèche or an after-school care centre;
[Para. (j) added by s. 154 (1) (c) of Act 60 of 2001.]
the supply of goods in the Republic by any person that is not a resident of the Republic and that is not a vendor, other than the supply of goods by an inbound duty and tax free shop, which have not been entered for home consumption: Provided that this paragraph shall not apply where such person applies in writing to the Commissioner, and the Commissioner, having regard to the circumstances of the case, directs that the provisions of this paragraph shall not apply to such person;
[Para. (k) added by s. 109 (b) of Act 60 of 2008 and substituted by s. 147 (1) (a) of Act 22 of 2012 – date of commencement: 1 January 2013. This amended subsection applies in respect of goods or services supplied on or after that date.]
[NB: The words preceding the proviso in para. (k) have been substituted by s. 23 (1) 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.]
(l) the supply of any goods or services by a bargaining council that is established in terms of section 27 of the Labour Relations Act, 1995 (Act 66 of 1995), to any of its members in terms of section 28 (1) of that Act;
[Para. (l) added by s. 147 (1) (b) of Act 22 of 2012 (date of commencement: 1 January 2013. This new paragraph applies in respect of goods or services supplied on or after that date) and substituted by s. 97 (1) of Act 43 of 2014 – date of commencement: 1 April 2015.]
(m) the supply of any goods or services by a political party registered in terms of section 15 of the Electoral Commission Act, 1996 (Act 51 of 1996), to any of its members to the extent that the consideration for such supply consists of membership contributions.
[Para. (m) added by s. 147 (1) (b) of Act 22 of 2012 – date of commencement: 1 January 2013. This new paragraph applies in respect of goods or services supplied on or after that date.]
Juta’s IndIrect tax 2016
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(1) For the purposes of this Act the importation of goods shall be deemed to take place on the date contemplated in section 22 of the Customs Duty Act, regardless of whether or not customs duty is payable or a rebate of customs duty is granted in terms of the Customs Duty Act.
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(k) the supply of goods in the Republic by any person
that is not a resident of the Republic and that is not a vendor, other than the supply of goods by a tax free shop, which have not been cleared for home use:
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(2) For the purposes of this Act the value to be placed on the importation of goods shall be deemed to be— (a) the value of such goods for customs duty purposes,
in terms of the Customs Duty Act, plus any duty levied, in terms of the Customs Duty Act in respect of the importation of such goods, plus 10 per cent of the said value; or
VALUE-ADDED TAX ACT