Page 530 - SAIT Compendium 2016 Volume1

s 41 VALUE-ADDED TAX ACT 89 OF 1991 s 43
that this subsection shall not apply to a written decision issued by the Commissioner after 1 January 2007; [Para. (c) amended by s. 36 (c) of Act 97 of 1993,
substituted by s. 98 of Act 30 of 1998 and amended by s. 39 (1) (b) of Act 21 of 2006.]
(d) ...
[Para. (d) amended by GN 2695 of 8 November 1991,
by s. 32 of Act 136 of 1992, by s. 41 of Act 27 of 1997, by s. 167 of Act 60 of 2001 and by s. 40 of Act 32 of 2005, and deleted by s. 28 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
41A . . .
[S. 41A, previously s. 54A, inserted by s. 42 (1) of Act 34 of 2004, renumbered by s. 12 (1) of Act 10 of 2005 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
41B VAT class ruling and VAT ruling
(1) The Commissioner may issue a VAT class ruling or a VAT ruling and in applying the provisions of Chapter 7 of the Tax Administration Act, a VAT class ruling or a VAT ruling must be dealt with as if it were a binding class ruling or a binding private ruling, respectively: Provided that—
(i) the provisions of section 79 (4) (f) and (k) and (6) of the Tax Administration Act shall not apply to any VAT class ruling or VAT ruling;
(ii) an application for a VAT class ruling or a VAT ruling in terms of this section shall not be accepted by the Commissioner if the application—
(aa) is for an advance tax ruling that quali es for
acceptance in terms of Chapter 7 of the Tax
Administration Act; and
(bb) falls within a category of rulings prescribed by
the Minister by regulation for which applications for rulings in terms of this section may not be accepted.
[Sub-s. (1) amended by s. 42 (a) of Act 61 of 2008 and by s. 40 of Act 18 of 2009 and substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(2) For the purposes of this section—
‘VAT class ruling’ means a written statement issued by the Commissioner to a class of vendors or persons regarding the interpretation or application of this Act;
‘VAT ruling’ means a written statement issued by the Commissioner to a person regarding the interpretation or application of this Act.
(3) . . .
[Sub-s. (3) deleted by s. 42 (b) of Act 61 of 2008.] [S. 41B inserted by s. 17 (1) of Act 9 of 2007.]
42 . . .
[S. 42 repealed by s. 271 of Act 28 of 2011 – date of
commencement: 1 October 2012.] 43 . . .
[S. 43 amended by s. 99 of Act 30 of 1998, by s. 97 of Act 53 of 1999 and by s. 81 of Act 30 of 2000 and repealed by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
Provided that this paragraph shall not apply if the Commissioner has not later than the end of the said period issued an assessment in respect of the unpaid tax: Provided further that paragraphs (a), (b) and (c) shall not apply to—
(i) a written decision or a general written ruling issued by the Commissioner prior to 1 January 2007 in respect of supplies which are or will be made or goods imported on or after 1 January 2007, except to the extent that the Commissioner prescribes in writing that the written decision or the general written ruling has binding effect on or after that date; or
(ii) a written decision or a general written ruling issued by the Commissioner on or after 1 January 2007.
Prelex
Wording of para. (d) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(d) where—
(i) any amount of tax chargeable under this Act in respect of a supply of goods or services has not been returned in any return required to be furnished under section 28 or 29 and in which the said amount is required to be returned; or
(ii) any amount of tax chargeable under this Act in respect of the importation of goods was not paid; or
(iiA) any amount of tax chargeable under section 7 (3) (a) was not paid on the date on which liability arose for the payment of the excise duty referred to in that section; or
(iii) any amount of tax chargeable under this Act in respect of a supply of imported services has not been accounted for and paid as required by section 14 (1); or
(iv) any amount of tax has been incorrectly deducted in terms of section 16 (3) in any return required to be furnished under section 28,
and in consequence thereof an amount of tax which should have been paid to the Commissioner or the Managing Director of the South African Post Of ce Limited in terms of this Act has not been paid, that amount shall not be recoverable by the Commissioner after the expiration of a period of ve years reckoned from the date on which that amount became payable in terms of this Act, if it is shown—
(aa) that the failure to pay the amount which should have been paid was not due to an intent of the person concerned or any other person under the control or acting on behalf of that person not to make payment of tax; and
(bb) that the person responsible for the payment of the amount which should have been paid acted in good faith and on an assumption that an exemption or a rate of zero per cent was in fact applicable in respect of the supply referred to in subparagraph (i) or the importation referred to in subparagraph (ii) or the supply referred to in subparagraph (iii) or that any such supply was not subject to tax under this Act, or that the amount of tax referred to in subparagraph (iiA) was not payable, or that a deduction in respect of the amount referred to in subparagraph (iv) was in fact applicable, as the case may be; and
(cc) that the said assumption was based on reasonable grounds and not due to negligence on the part of the said person:
[S. 41 amended by s. 39 (1) (a) of Act 21 of 2006 and by s. 16 (1) of Act 9 of 2007.]
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SAIT CompendIum oF TAx LegISLATIon VoLume 1