Page 533 - SAIT Compendium 2016 Volume1

s 45
VALUE-ADDED TAX ACT 89 OF 1991 s 50
time being out of the Republic, shall be any agent of such person controlling such person’s affairs in the Republic or any manager of any enterprise of such person in the Republic;
(g) on a deceased person or his estate shall be the executor or administrator of such estate;
(h) on an insolvent person or his estate shall be the trustee or administrator of such estate;
(i) on any trust fund shall be the person administering the fund in a duciary capacity;
(j) on a foreign donor funded project shall be any person responsible for accounting for the receipt and payment of moneys or funds on behalf of such foreign donor funded project.
[Para. (j) added by s. 41 of Act 32 of 2005.]
[S. 46 amended by s. 185 of Act 45 of 2003, by s. 15 (1) (b)
of Act 10 of 2006 and by s. 271 of Act 28 of 2011.]
47 . . .
[S. 47 amended by s. 170 of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
48 . . .
[S. 48 amended by s. 99 of Act 53 of 1999, by s. 186 (a), (b), (c) and (d) of Act 45 of 2003, by s. 106 of Act 32 of 2004, by s. 16 (1) (a) and (b) of Act 10 of 2006 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
49 . . .
[S. 49 repealed by s. 271 of Act 28 of 2011 – date of
commencement: 1 October 2012.] PART VIII
SPECIAL PROVISIONS (ss. 50–54)
50 Separate enterprises, branches and divisions
(1) Where separate enterprises are carried on by any vendor or an enterprise is carried on by any vendor in branches or divisions, the vendor may apply in writing to the Commissioner for any such separate enterprise, branch or division to be registered separately for the purposes of this Act.
(2) The Commissioner shall, upon application made under subsection (1), register any separate enterprise, branch or division as a separate vendor if each such separate enterprise, branch or division maintains an independent system of accounting and can be separately identi ed by reference to the nature of the activities carried on or the location of the separate enterprise, branch or division, and where any such separate enterprise, branch or division is so separately registered, the activities carried on by that separate enterprise, branch or division shall be deemed to be carried on by a person separate from the vendor referred to in subsection (1).
(3) The Commissioner may, with effect from a date determined by him, cancel any registration in terms of subsection (2) of any separate enterprise, branch or division, if—
(a) the vendor referred to in subsection (1) has applied to the Commissioner in writing for such registration to be cancelled; or
(b) it appears to the Commissioner that the duties or obligations of such separate enterprise, branch or division have not been satisfactorily performed or carried out,
and any activity carried on by that separate enterprise, branch or division shall as from the said date be deemed to be carried on by the said vendor.
(2) Despite the provisions of Chapter 12 of the Tax Administration Act, if a person fails to furnish SARS in writing with particulars of the account required in terms of section 44 (3) (d) to enable SARS to transfer a refund to that account, no interest accrues on the amount refundable for the period from the date that the refund is authorised, until the date that the person submits the bank account particulars.
[Sub-s. (2) substituted by s. 32 of Act 44 of 2014 – date of commencement: date on which the substitution of s. 45 by the Tax Administration Act 28 of 2011 takes effect.]
45A Calculation of interest payable under this Act
Where—
(a) any interest is payable under the provisions of section
36, 39 or 45;
(b) the rate at which such interest is payable has with
effect from any date been altered; and
(c) such interest is payable in respect of any period or
any number of months or any part of a month which
commenced before the said date,
the interest to be determined in respect of that portion of such period which ended immediately before the said date or in respect of any such months or part of a month which commenced before the said date shall be calculated as if the said rate had not been so altered.
[S. 45A inserted by s. 5 of Act 61 of 1993.]
PART VII REPRESENTATIVE VENDORS (ss. 46–49)
46 Persons acting in a representative capacity
The natural person who resides in the Republic responsible for the duties imposed by this Act—
[Words in s. 46 preceding para. (a) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(a) on any company shall be the public of cer thereof or, in the case of any company which is placed under business rescue in terms of Chapter 6 of the Companies Act, 2008 (Act 71 of 2008), or in liquidation, the business rescue practitioner or the liquidator thereof;
[Para. (a) substituted by s. 271 of Act 28 of 2011 (date of commencement: 1 October 2012) and by s. 33 of Act 44 of 2014 – date of commencement: 20 January 2015.]
(b) on any public authority shall be any person responsible for accounting for the receipt and payment of moneys under the provisions of any law or for the receipt and payment of moneys or funds on behalf of such public authority;
(c) on a municipality shall be any person responsible for accounting for the receipt and payment of moneys or funds on behalf of such municipality;
[Para. (c) substituted by s. 15 (1) (a) of Act 10 of 2006.]
(d) on any corporate or unincorporate body (other than a company) shall be any person who is the treasurer of that body or whose functions are similar to those of a
treasurer of that body;
(e) on a person under legal disability shall be his
guardian, curator or administrator or the other person
having the management or control of his affairs;
(f) on any person who is not a resident of the Republic or any person (other than a company) who is for the
Pendlex
[NB: S. 45A has been repealed 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 1 525
VALUE-ADDED TAX ACT