Page 526 - SAIT Compendium 2016 Volume1

s 31 VALUE-ADDED TAX ACT 89 OF 1991 s 38
(3) . . .
[Sub-s. (3) deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(4) The Commissioner must give a notice of assessment, and–
(a) where the assessment is made on a seller referred to in subsection (2) (b) (i), send a copy of that notice of assessment to the owner referred to in that subsection; or
(b) where the assessment is made on an owner referred to in subsection (2) (b) (ii), send a copy of that notice of assessment to the seller referred to in that subsection.
[Sub-s. (4) amended by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(2) . . .
[Sub-s. (2) substituted by s. 182 of Act 45 of 2003 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(2A) . . .
[Sub-s. (2A) inserted by s. 159 (a) of Act 60 of 2001 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(3) . . .
[Sub-s. (3) substituted by s. 159 (b) of Act 60 of 2001 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(4) and (5) . . .
[Sub-ss. (4) and (5) substituted by s. 159 (b) of Act 60 of 2001 and by s. 15 (b) of Act 9 of 2007 and deleted by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
33 . . .
[S. 33 amended by s. 35 (1) (a) and (b) of Act 136 of 1991, by s. 160 (1) (a), (b), (c), (d), (e) and (f) of Act 60 of 2001, by s. 78 (1) of Act 30 of 2002, by s. 183 of Act 45 of 2003 and by s. 34 (a) and (b) of Act 36 of 2007 and repealed by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
33A . . .
[S. 33A inserted by s. 36 (1) of Act 136 of 1991, amended by s. 96 of Act 53 of 1999, by s. 65 of Act 59 of 2000, by s. 161 of Act 60 of 2001 and by s. 35 (a) and (b) of Act 36 of 2007 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
34 . . .
[S. 34 amended by s. 162 (a) and (b) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
35 . . .
[S. 35 substituted by s. 163 of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
36 . . .
[S. 36 substituted by s. 2 of Act 61 of 1993, amended by s. 18 (1) of Act 140 of 1993, by s. 22 of Act 20 of 1994, by s. 33 of Act 37 of 1996, by s. 39 of Act 27 of 1997 and by s. 164 of Act 60 of 2001, substituted by s. 38 (1) of Act 18 of 2009 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
37 . . .
[S. 37 repealed by s. 271 of Act 28 of 2011 – date of
commencement: 1 October 2012.]
PART VI
PAYMENT, RECOVERY AND REFUND OF TAX (ss. 38–45A)
38 Manner in which tax shall be paid
(1) Subject to the provisions of section 7 (3) (d) and section 13 (5) and (6), the tax payable under this Act must be paid in full within the time allowed by section 14 or section 28 or section 29, whichever is applicable.
[Sub-s. (1) substituted by s. 165 of Act 60 of 2001 and by s. 39 (1) of Act 32 of 2005.]
(2) Where the Commissioner is satis ed that due to circumstances beyond the control of the person liable for the payment of the tax the amount of tax due cannot be accurately calculated within the time allowed by section 14 or section 28 or section 29, whichever is applicable,
(5) . . .
[Sub-s. (5) deleted by s. 271 of Act 28 of 2011.]
(5A) . . .
[Sub-s. (5A) inserted by s. 80 of Act 30 of 2000 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(6) For the purposes of this section, Part II, Part VI and sections 58, 59, 60 and 61—
(a) the person referred to in subsection (1) (d) shall be
deemed to be a vendor; and
(b) any tax represented to be charged on any supply
referred to in subsection (1) (d) or (1) (e) shall be deemed to be tax payable by the vendor concerned and the amount thereof as assessed under this section shall be paid within the period allowed by the Commissioner.
31A and 31B . . .
[Ss. 31A and 31B inserted by s. 181 of Act 45 of 2003 and
repealed by s. 271 of Act 28 of 2011.]
PART V
OBJECTIONS AND APPEALS (ss. 32–37)
32 Objections to certain decisions
[Heading substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(1) The following decisions of the Commissioner are subject to objection and appeal:
(a) any decision given in writing by the Commissioner—
(i) in terms of section 23 (7) notifying that person of the Commissioner’s refusal to register hat person in terms of this Act;
(ii) in terms of section 24 (6) or (7) notifying that person of the Commissioner’s decision to cancel any registration of that person in terms of this Act or of the Commissioner’s refusal to cancel such registration; or
(iii) ...
[Sub-para. (iii) omitted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(iv) refusing to approve a method for determining the
ratio contemplated in section 17 (1); or
(b) . . .
[Para. (b) omitted by s. 271 of Act 28 of 2011 – date of
commencement: 1 October 2012.]
(c) any decision made by the Commissioner and served
on that person in terms of section 50A (3) or (4).
[Sub-s. (1) amended by s. 38 (b) of Act 27 of 1997, by s. 97 of Act 30 of 1998, by s. 95 of Act 53 of 1999 and by s. 15 (a) of Act 9 of 2007 and substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
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SAIT CompendIum oF TAx LegISLATIon VoLume 1