Page 525 - SAIT Compendium 2016 Volume1

s 28 VALUE-ADDED TAX ACT 89 OF 1991 s 31
(iii) a vendor registered with the Commissioner to submit returns electronically is deemed to have submitted the return and made payment within the period contemplated in subsection (1) if the vendor submits the returns and makes full payment of the amount of tax electronically in the prescribed form and manner within the period ending on the last business day of the month during which that twenty- fth day falls.
[Para. (iii) added by s. 158 of Act 60 of 2001 and substituted by s. 32 of Act 36 of 2007, by s. 271 of Act 28 of 2011 and by s. 31 (b) of Act 21 of 2012.]
(iv) . . .
[Para. (iv) added by s. 179 (a) of Act 45 of 2003 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(v) . . .
[Para. (v) added by s. 37 (b) of Act 32 of 2005 and deleted by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
[Sub-s. (1) amended by GN 2695 of 8 November 1991, by s. 29 of Act 136 of 1992, by s. 79 of Act 30 of 2000 and by s. 41 (a) of Act 61 of 2008.]
(2) Every vendor who is registered in terms of the provisions of Part III shall within the period allowed by subsection (1) of this section furnish the return referred to in that subsection in respect of each tax period relating to such vendor, whether or not tax is payable or a refund is due in respect of such period.
(3) . . .
[Sub-s. (3) deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(4) . . .
[Sub-s. (4) added by s. 44 of Act 5 of 2001, deleted by s. 179 (b) of Act 45 of 2003, inserted by s. 41 (b) of Act 61 of 2008 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(5) to (7) inclusive . . .
[Sub-ss. (5) to (7) inclusive added by s. 44 of Act 5 of 2001 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(8) . . .
[Sub-s. (8) inserted by s. 118 of Act 74 of 2002 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(9) . . .
[Sub-s. (9) added by s. 118 of Act 74 of 2002 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
29 Special returns
Where goods are deemed by section 8 (1) to be supplied in the course of an enterprise the person selling the goods (hereinafter referred to as the seller), whether or not the seller is a vendor, shall, within the period of 30 days after the date on which the sale was made—
(a) furnish the Commissioner with a return re ecting—
[Words in para. (a) preceding sub-para. (i) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(i) the name and address of the seller and, if registered as a vendor, his or her VAT registration number;
[Sub-para. (i) substituted by s. 49 of Act 16 of 2004.]
(ii) the name and address of the person whose goods are sold (hereinafter referred to as the owner) and, if the owner is registered under this Act, the VAT registration number of the owner;
[Sub-para. (ii) substituted by s. 49 of Act 16 of 2004.]
(iii) the date of the sale;
(iv) the description and quantity of the goods sold;
(v) the selling price of the goods and the amount of tax charged in respect of the supply of goods under the sale, being the tax leviable in respect of such supply under section 7 (1) (a); and
(vi) such other particulars as may be required;
(b) pay to the Commissioner the amount of tax so
charged; and
(c) send or deliver to the owner a copy of the return
referred to in paragraph (a),
and the seller and the owner shall exclude from any return which the seller or owner is required to furnish under section 28 the tax charged on the supply of goods under the sale in respect of which the return is furnished under this section.
30 . . .
[S. 30 repealed by s. 271 of Act 28 of 2011 – date of
commencement: 1 October 2012.]
31 Assessments
(1) The Commissioner may make an assessment of the amount of tax payable by—
(a) to (c) ...
[Paras. (a) to (c) omitted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(d) any person, not being a vendor, that supplies goods or services and represents that tax is charged on that supply; or
(e) any vendor that supplies goods or services and such supply is not a taxable supply or such supply is a taxable supply in respect of which tax is chargeable at a rate of zero per cent, and in either case that vendor represents that tax is charged on such supply at a rate in excess of zero per cent;
(f) any person who holds himself or herself out as a person entitled to a refund or who produces, furnishes, authorises, or makes use of any tax invoice or document or debit note and has obtained any undue tax bene t or refund under the provisions of any regulation referred to in paragraph (d) of the de nition of ‘exported’ in section 1, to which such person is not entitled.
[Para. (f) substituted by s. 29 of Act 44 of 2014 – date of commencement: 20 January 2015.]
[Sub-s. (1) amended by s. 180 of Act 45 of 2003, by s. 41 of Act 34 of 2004, by s. 38 of Act 32 of 2005 and by s. 87 of Act 20 of 2006 and substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(2) For the purposes of subsection (1), the person liable for the payment of any amount of tax assessable by the Commissioner shall be—
(a) . . .
[Para. (a) deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(b)
(c) (d)
where the provisions of section 29 are applicable— (i) the seller referred to in that section, unless the provisions of subparagraph (ii) are applicable;
or
(ii) the owner referred to in that section, if the said
seller holds a written statement contemplated in section 8 (1) (b) furnished by the said owner and that written statement is incorrect; or
where subsection (1) (d) is applicable, the person referred to in that provision; or
where subsection (1) (e) is applicable, the vendor referred to in that provision.
SAIT CompendIum oF TAx LegISLATIon VoLume 1
517
VALUE-ADDED TAX ACT