Page 529 - SAIT Compendium 2016 Volume1

s 39
VALUE-ADDED TAX ACT 89 OF 1991 s 41
or accrued from that bargaining council or political party to the Commissioner.
[S. 40C inserted by s. 151 (1) of Act 22 of 2012 – date of commencement: 1 January 2013.]
41 Liability for tax in respect of certain past supplies or importations
Notwithstanding anything to the contrary in this Act (other than the provisions of section 41A or 41B)—
(a) no amount of tax otherwise properly chargeable and
payable by any person or not deductible by him under this Act, shall be recoverable by the Commissioner in respect of any past supply of goods or services or any past importation of goods if, in terms of a general written ruling by the Commissioner or a general oral ruling given by him prior to 9 July 1993 which had not been withdrawn by him at the time at which the said person became contractually obliged to supply or receive such goods or services, as the case may be, no tax was payable or a deduction was allowed in respect of such supply or importation;
[Para. (a) substituted by s. 36 (a) of Act 97 of 1993 and by s. 98 of Act 30 of 1998.]
(b) no further amount of tax shall be recoverable by the Commissioner in respect of or in relation to any past supply of goods or services or any past importation of goods if, in terms of a general written ruling by the Commissioner or a general oral ruling given by him prior to 9 July 1993 which had not been withdrawn by him at the time of such supply or importation, the tax payable or deductible in respect of such supply or importation had been calculated and paid or had been deducted in accordance with such ruling, as the case may be;
[Para. (b) substituted by s. 36 (b) of Act 97 of 1993 and by s. 98 of Act 30 of 1998.]
(c) where any written decision or, prior to 9 July 1993 an oral decision has been given by the Commissioner— (i) to the effect that any person is required or not
required to be registered as a vendor in terms of
the provisions of this Act; or
(ii) as to the taxable or non-taxable nature of any
supply of goods or services by any person or of the importation of goods by any person (including any decision as to the applicability of any exemption or rate of zero per cent) or as to the deductibility or non-deductibility in terms of section 16 (3) of tax in respect of the supply to any person of goods or services or the importation by any person of goods,
and such decision is subsequently withdrawn, such withdrawal shall, as respects any contractual obligation incurred in accordance with the decision given by the Commissioner by the person concerned before such withdrawal to supply or receive the goods or services concerned, not affect the liability or non-liability of that person for the payment of tax in accordance with such decision or his entitlement or otherwise to a deduction of tax, as determined in accordance with such decision, as the case may be, provided such decision was accepted by the said person and all the material facts were known to the Commissioner when the decision was given: Provided that this subsection shall not apply to a written decision issued by the Commissioner prior to 1 January 2007 in respect of supplies which are, or will be made on or after 1 January 2007, except to the extent to which, if any, the Commissioner prescribes in writing that the written decision has a binding effect: Provided further
(7) Where the Commissioner is satis ed that the failure on the part of the person concerned or any other person under the control or acting on behalf of that person to make payment of the tax within the period for payment contemplated in subsection 20 (1) (a), (2), (3), (4), (6), (6A) or (8) or on the date referred to in subsection (5), as the case may be—
(a) was due to circumstances beyond the control of the
said person, he or she may remit, in whole or in part,
the interest payable in terms of this section; or
(b) was not due to an intent not to make payment or to postpone liability for the payment of the tax, he or she may remit, in whole or in part, any penalty
payable in terms of this section.
(8) Notwithstanding anything to the contrary in this section, the Commissioner may prescribe, by notice in the Gazette, that any interest on any outstanding amount payable in terms of this Act, is calculated on the daily balance owing and compounded monthly from such date and for such period as the Commissioner may prescribe.
[Sub-s. (8) deleted by s. 184 (1) (b) of Act 45 of 2003 and added by s. 39 (1) (b) of Act 18 of 2009.]
40 ...
[S. 40 amended by GN 2695 of 8 November 1991 and by s. 31 of Act 136 of 1992 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
40A . . .
[S. 40A inserted by s. 23 of Act 9 of 2005 and repealed by s. 100 of Act 43 of 2014 – date of commencement:
20 January 2015.]
40B . . .
[S. 40B inserted by s. 51 (1) of Act 9 of 2006 and repealed by s. 101 of Act 43 of 2014 – date of commencement: 20 January 2015.]
40C Liability of bargaining councils or political parties for tax and limitation of refunds
(1) This section applies in respect of the supply of goods or services contemplated in section 12 (l) or (m) before 1 January 2013, by any bargaining council or political party, as the case may be.
(2) Where the Commissioner before 1 January 2013, issued an assessment to levy tax at the rate referred to in section 7 (1) in respect of any supply of goods or services contemplated in subsection (1), the Commissioner must, on written application, reduce that assessment to the extent that the amount of tax, additional tax, penalty or interest in respect of that assessment was not yet paid on that date: Provided that the reduced assessment will not result in a refund to that bargaining council or political party.
(3) The Commissioner may not after 1 January 2013 make any assessment in respect of any supply of goods or services contemplated in subsection (1).
(4) If a bargaining council or political party charged tax at the rate referred to in section 7 (1) in respect of any supply contemplated in subsection (1), the Commissioner may not refund any such tax or any penalty or interest that arose as a result of the late payment of such tax, received
Pendlex
[NB: Sub-s. (8) has been deleted by s. 271 of the Tax Administration Act 28 of 2011, a provision which will be put into operation by proclamation.]
SAIT CompendIum oF TAx LegISLATIon VoLume 1
521
VALUE-ADDED TAX ACT