Page 46 - Juta's Indirect Tax

s 13 VALUE-ADDED TAX ACT 89 OF 1991 s 14
Provided that where the Minister has made a regulation determining the value of such goods for the purposes of this section, the greater of such determined value or the value declared on importation shall be used instead of the value for customs purposes.
[Sub-s. (2) amended by s. 30 (b) of Act 27 of 1997.] (2A) The value to be placed on the importation of goods into the Republic which have been imported and entered for storage in a licensed Customs and Excise storage warehouse but have not been entered for home consumption shall be deemed to be the greater of the value determined in terms of subsection (2) (a) or the value of acquisition determined under section 10 (3) if those goods while stored in that storage warehouse are supplied to any person before being entered for home
consumption.
[Sub-s. (2A) inserted by s. 135 (1) of Act 24 of 2011
– date of commencement: 10 January 2012. This paragraph applies in respect of goods imported on or after that date]
[NB: Sub-s. (2A) has been substituted by s. 24 (e) 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.]
(a) for the collection (in such manner as the Commissioner may determine) by a SARS of cial, or the Managing Director of the South African Post Of ce Limited on behalf of the Commissioner, of the tax payable in terms of this Act in respect of the importation of any goods into the Republic; and
[Para. (a) substituted by s. 34 (1) of Act 34 of 1997, by s. 86 (1) (d) of Act 53 of 1999, by s. 70 of Act 19 of 2001 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
[NB: Para. (a) has been substituted by s. 24 (g) 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.]
(b) for the exchange of such information as is necessary for the carrying out of such arrangements.
[Sub-s. (5) amended by s. 34 (1) of Act 34 of 1997, by s. 86 (1) (d) of Act 53 of 1999 and by s. 70 of Act 19 of 2001.]
(6) Subject to this Act, the provisions of the Customs and Excise Act relating to the importation, transit, coastwise carriage and clearance of goods and the payment and recovery of duty shall mutatis mutandis apply as if enacted in this Act, whether or not the said provisions apply for the purposes of any duty levied in terms of the Customs and Excise Act.
[Sub-s. (6) substituted by s. 29 of Act 136 of 1991, by s. 30 (e) of Act 27 of 1997 and by s. 106 (b) of Act 31 of 2005.]
[NB: Sub-s. (6) has been substituted by s. 24 (h) 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.]
14 Collection of value-added tax on imported services, determination of value thereof and exemptions from tax
(1) Where tax is payable in terms of section 7 (1) (c) in respect of the supply of imported services the recipient shall within 30 days of the date referred to in subsection (2)— (a) furnish the Commissioner with a return; and
[Para. (a) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(a) for the collection (in such manner as the
Commissioner may determine) by a SARS of cial, or the Managing Director of the South African Post Of ce Limited on behalf of the Commissioner, of the tax payable in terms of this Act in respect of the importation of any goods; and
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(2A) The value to be placed on the importation of goods which have been cleared for storage in a storage warehouse but have not been cleared for home use shall be deemed to be the greater of the value determined in terms of subsection (2) (a) or the value of acquisition determined under section 10 (3) if those goods while stored in that storage warehouse are supplied to any person before being cleared for home use.
(2B) Notwithstanding subsection (2), the value to be placed on the importation of goods into the Republic where—
[NB: The words preceding para. (a) have been substituted by s. 24 (f) 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.]
(a) Note 1A of Item No. 412.07 of Schedule 1 to this Act is applicable; or
(b) Note 5 (a) (ii) (aa) of Item No. 470.03/00.00/02.00 of Schedule 1 to this Act is applicable,
shall be the value determined under section 10 (3).
[Sub-s. (2B) inserted by s. 135 (1) of Act 24 of 2011 and substituted by s. 171 (1) of Act 31 of 2013 – date of commencement: 1 January 2014 (‘1 April 2014’ replaced by ‘1 January 2014’ by s. 132 of Act 43 of 2014).]
(3) The importation of the goods set forth in Schedule 1 to this Act is exempt from the tax imposed in terms of section 7 (1) (b).
[Sub-s. (3) amended by s. 15 (b) of Act 20 of 1994 and by s. 155 (a) of Act 60 of 2001.]
(4) . . .
[Sub-s. (4) amended by s. 19 of Act 136 of 1992 and by s. 30 (c) and (d) of Act 27 of 1997 and by s. 155 (b) of Act 60 of 2001 and deleted by s. 100 (1) (c) of Act 32 of 2004.]
(5) The Commissioner may make such arrangements as the Commissioner may deem necessary—
38
(b)
calculate the tax payable on the value of the imported services at the rate of tax in force on the date of supply of the imported services and pay such tax to the Commissioner:
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(6) The tax on importation of goods shall be recovered or refunded in terms of the Customs Duty Act as if the tax were an import duty contemplated in section 18 of that Act, regardless of whether or not the said section applies for the purposes of any import duty levied in terms of that Act.
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(2B) Notwithstanding subsection (2), the value to be placed on the importation of goods where—
Provided that where the recipient is a vendor, that vendor must calculate the tax payable on the value of the imported services at the rate of tax in force on the date of supply of the imported services and must furnish the Commissioner with a return re ecting the information required for the
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