Page 528 - SAIT Compendium 2016 Volume1

s 39 VALUE-ADDED TAX ACT 89 OF 1991 s 39
[Sub-s. (4) substituted by s. 37 of Act 136 of 1991, amended by s. 3 (e) of Act 61 of 1993, deleted by s. 40 (a) of Act 27 of 1997, inserted by s. 184 (1) (a) of Act 45 of 2003 and substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.*]
[NB: Sub-s. (4) has been substituted by s. 30 (1) (a) 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.]
(5) Where any person who is liable for the payment of tax fails to pay any amount of such tax on the date on which in terms of the Customs and Excise Act, liability arises for the payment of the excise duty or environmental levy referred to in section 7 (3) (a), the Commissioner must, in accordance with Chapter 15 of the Tax Administration Act, impose on that person a penalty equal to 10 per cent of the said amount of tax.
[Sub-s. (5) substituted by s. 37 of Act 136 of 1991, amended by s. 3 (f) of Act 61 of 1993, deleted by s. 166 of Act 60 of 2001, inserted by s. 50 (1) (a) of Act 16 of 2004 and substituted by s. 22 of Act 9 of 2005 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.*]
[NB: Sub-s. (5) has been substituted by s. 30 (1) (b) 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.]
(6) . . .
[Sub-s. (6) amended by s. 3 (g) of Act 61 of 1993 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.*]
(6A) . . .
[Sub-s. (6A) inserted by s. 23 (a) of Act 20 of 1994 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.*]
(7) . . .
[Sub-s. (7) substituted by s. 23 (b) of Act 20 of 1994, by s. 40 (b) of Act 27 of 1997 and by s. 50 (1) (b) of Act 16 of 2004, amended by s. 105 (b), (c) and (d) of Act 32 of 2004 and by s. 114 (1) (b) of Act 60 of 2008, substituted by s. 39 (1) (a) of Act 18 of 2009 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.*]
* Except to the extent related to interest in respect of which the wording prior to the amendment applies — see Prelex.
Prelex
Wording of sub-ss. (4) to (7) of s. 39 in force until 1 October 2012 (when substitutions and deletions, subject to footnote to new sub-ss. (4) to (7), came into effect)
(4) Where any importer of goods which are required to be entered under the Customs and Excise Act, fails to pay any amount of tax payable in respect of the importation of the goods on the date on which the goods are entered under the said Act for home consumption in the Republic or the date on which customs duty is payable in terms of the said Act in respect of the importation or, if such duty is not payable, the date on which it would be so payable if it had been payable, whichever date is later, that importer shall, in addition to such amount of tax pay—
(a) a penalty equal to 10 per cent of the said amount of
tax; and
(b) where payment of the said amount of tax is made
on or after the rst day of the month following the month during which the period allowed for payment of the tax ended, interest on the said amount of tax, calculated at the prescribed rate (but subject to the provisions of section 45A) for each month or part of a month in the period reckoned from the said rst day.
(5) Where any person who is liable for the payment of tax fails to pay any amount of such tax on the date on which in terms of the Customs and Excise Act, liability arises for the payment of the excise duty or environmental levy referred to in section 7 (3) (a), that person shall, in addition to such amount of tax, pay—
(a) a penalty equal to 10 per cent of the said amount of
tax; and
(b) where payment of the said amount of tax is made on
or after the rst day of the month following the month during which the period allowed for payment of the tax ended, interest on that amount of tax, calculated at the prescribed rate (but subject to the provisions of section 45A) for each month or part of a month in the period reckoned from the said rst day.
(6) If any person who is liable for the payment of tax and is required to make such payment in the manner prescribed in section 14, fails to pay any amount of such tax within the period allowed for payment of such tax in terms of the said section, he shall in addition to such amount of tax, pay—
(a) a penalty equal to 10 per cent of the said amount of
tax; and
(b) where payment of the said amount of tax is made
on or after the rst day of the month following the month during which the period allowed for payment of the tax ended, interest on the said amount of tax, calculated at the prescribed rate (but subject to the provisions of section 45A) for each month or part of a month in the period reckoned from the said rst day.
(6A) If any person who is liable for the payment of additional tax in accordance with the provisions of section 60 fails to pay any amount of such tax on or before the last business day of the month in which the last day of the period allowed for the payment of such tax in terms of that section falls, he shall, in addition to such amount of tax, pay interest on the said amount of tax, calculated at the prescribed rate (but subject to the provisions of section 45A) for each month or part of a month during which the said tax is not paid.
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(4) Where any importer of goods which are required to be cleared under the Customs Control Act, fails to pay any amount of tax payable in respect of the importation of the goods on the date contemplated in section 13 (1), the Commissioner must, in accordance with Chapter 15 of the Tax Administration Act, impose on that importer a penalty equal to 10 per cent of the said amount of tax.
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(5) Where any person who is liable for the payment of tax fails to pay any amount of such tax on the date on which in terms of the Excise Duty Act, liability arises for the payment of the excise duty or environmental levy referred to in section 7 (3) (a), the Commissioner must, in accordance with Chapter 15 of the Tax Administration Act, impose on that person a penalty equal to 10 per cent of the said amount of tax.
520 SAIT CompendIum oF TAx LegISLATIon VoLume 1