Page 521 - SAIT Compendium 2016 Volume1

s 23
VALUE-ADDED TAX ACT 89 OF 1991 s 24
(d)
to him as a going concern and the total value of taxable supplies made by the supplier of the going concern from carrying on that enterprise or part of the enterprise which will be supplied has exceeded R50 000 in the preceding period of 12 months; or
[Para. (c) amended by s. 1 (6) of Act 3 of 2008 and substituted by s. 93 (1) (b) of Act 17 of 2009.]
that person is continuously and regularly carrying on an activity of a nature set out in any regulation made by the Minister in terms of this Act and in consequence of the nature of that activity is likely to make taxable supplies only after a period of time,
system of accounting and can be separately identi ed by reference to the nature of the activities carried on or the location of that branch, division or separate enterprise, every such branch, division or separate enterprise shall be deemed to be a separate person, and not a part of the association, and, where any such branch, division or separate enterprise is deemed to be a separate person under this subsection, any enterprise carried on by that branch or division or any separate enterprise carried on by the association shall, to that extent, be deemed not to be carried on by the association concerned.
(6) The provisions of this Act relating to the determination of the value of any supply of goods or services, whether such supply is made before or on or after the commencement date, shall apply for the purposes of this section, but no regard shall be had to any tax charged in respect of any such supply: Provided that any supply of services contemplated in section 11 (2) (n) shall for the purposes of this section be deemed not to be a taxable supply.
(7) Where the Commissioner is satis ed that any person who has applied for registration in terms of subsection (3) is not eligible to be registered in terms of this Act or should not be registered by reason of the fact that such person—
(a) has no xed place of abode or business; or
(b) does not keep proper accounting records relating to
any enterprise carried on by him; or
(c) has not opened a banking account with any bank,
mutual bank or other similar institution for the purposes of any enterprise carried on by him; or [Para. (c) substituted by s. 20 of Act 20 of 1994.]
(d) has previously been registered as a vendor in respect of any enterprise, whether in terms of this Act or in terms of the Sales Tax Act, 1978 (Act 103 of 1978), but failed to perform his duties under either of the said Acts in relation to such enterprise,
the Commissioner may refuse to register the said person as a vendor in terms of this Act and shall give written notice to that person of such refusal.
(8) . . .
[Sub-s. (8) deleted by s. 178 of Act 45 of 2003, added by s. 113 (1) (c) of Act 60 of 2008 and deleted by s. 124 (1) of Act 7 of 2010.]
(9) . . .
[Sub-s. (9) added by s. 113 (1) (c) of Act 60 of 2008 and deleted by s. 141 (1) of Act 24 of 2011 – date of commencement: 1 March 2012.]
24 Cancellation of registration
(1) Subject to the provisions of subsection (2), every vendor shall cease to be liable to be registered where the Commissioner is satis ed that the total value of the vendor’s taxable supplies in the period of 12 months commencing at the beginning of any tax period of the vendor will be not more than the amount referred to in section 23 (1).
(2) Every vendor who wishes to have his registration cancelled in the circumstances contemplated in subsection (1), may request the Commissioner in writing to cancel his registration, and if the Commissioner is satis ed as contemplated in subsection (1), the Commissioner shall cancel the vendor’s registration with effect from the last day of the tax period during which the Commissioner was so satis ed, or from such other date as may be determined by the Commissioner, and shall notify the vendor of the date on which the cancellation of the registration takes effect.
(3) Every vendor who ceases to carry on all enterprises shall notify the Commissioner of that fact within 21 days of the date of such cessation and the Commissioner shall cancel the registration of such vendor with effect from the
[Para. (d) amended by s. 1 (6) of Act 3 of 2008 and substituted by s. 93 (1) (b) of Act 17 of 2009 and by s. 178 (1) (d) of Act 31 of 2013 – date of commencement: 1 April 2014.]
may apply to the Commissioner for registration.
[Sub-s. (3) substituted by s. 92 (c) of Act 53 of 1999 and amended by s. 37 (1) (b) of Act 18 of 2009 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
[NB: A sub-s. (3A) has been inserted by s. 37 (1) (c) of the Taxation Laws Second Amendment Act 18 of 2009, a provision which will come into operation on a date to be determined by the Minister. See Pendlex below.]
(4) Where any person has—
(a) applied for registration in accordance with Chapter 3
of the Tax Administration Act or subsection (2) or (3) and the Commissioner is satis ed that that person is eligible to be registered in terms of this Act, that person shall be a vendor for the purposes of this Act with effect from such date as the Commissioner may determine; or
[Para. (a) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(b) not applied for registration in terms of Chapter 3 of the Tax Administration Act and the Commissioner is satis ed that that person is liable to be registered in terms of this Act, that person shall be a vendor for the purposes of this Act with effect from the date on which that person rst became liable to be registered in terms of this Act: Provided that the Commissioner may, having regard to the circumstances of the case, determine that person to be a vendor from such later date as the Commissioner may consider equitable:
[Para. (b) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
Provided that where that person is a public entity listed in Schedule 1 or Part A or C of Schedule 3 to the Public Finance Management Act, 1999 (Act 1 of 1999), which was liable to be registered as a vendor for any supplies made on or before 31 March 2005, but did not register before 1 April 2005, the Commissioner must not register that person in respect of those supplies.
[Sub-s. (4) amended by s. 9 of Act 10 of 2005.]
(5) Notwithstanding anything in this Act to the contrary, where any enterprise is carried on by any association not for gain in branches or divisions, or separate enterprises are carried on by that association, that association may apply in writing to the Commissioner for any such branch, division or separate enterprise to be deemed to be a separate person for the purposes of this section, and if every such branch, division or separate enterprise maintains an independent
Pendlex
(3A) For the purposes of subsections (2) and (3), the Commissioner may require a person to submit biometrical information, in such manner and form as may be prescribed by the Commissioner, to ensure—
(a) the proper identi cation of the person; or (b) the counteracting of identity theft or fraud.
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VALUE-ADDED TAX ACT