Page 538 - SAIT Compendium 2016 Volume1

s 57C VALUE-ADDED TAX ACT 89 OF 1991 s 62
57C . . .
[S. 57C inserted by s. 24 of Act 46 of 1996, amended by s. 48 of Act 27 of 1997 and by s. 82 of Act 30 of 2000 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
57D . . .
[S. 57D inserted by s. 24 of Act 46 of 1996, amended by s. 49 of Act 27 of 1997 and by s. 101 of Act 53 of 1999 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
58 Offences
Any person who wilfully and without just cause—
(a) . . .
[Para. (a) deleted by s. 271 of Act 28 of 2011 – date of
commencement: 1 October 2012.]
(b) . . .
[Para. (b) substituted by s. 25 (a) of Act 46 of 1996
and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(c) . . .
[Para. (c) deleted by s. 271 of Act 28 of 2011 – date of
(l) . . .
[Para. (l) substituted by s. 72 of Act 19 of 2001 and deleted
by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(m) being an agent or an auctioneer as contemplated in section 54, fails to comply with any of the requirements of section 54 (3) or the proviso to section 54 (5),
[Para. (m) added by s. 102 (a) of Act 53 of 1999.]
(n) and (o) . . .
[Paras. (n) and (o) added by s. 173 of Act 60 of 2001
and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(p) . . .
[Para. (p) added by s. 119 of Act 74 of 2002, substituted
by s. 41 (a) of Act 18 of 2009 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(q) . . .
[Para. (q) inserted by s. 41 (b) of Act 18 of 2009
and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
shall be guilty of an offence and liable on conviction to a ne or to imprisonment for a period not exceeding 24 months.
[S. 58 amended by s. 102 (b) of Act 53 of 1999 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
59 . . .
[S. 59 amended by s. 40 (a) and (b) of Act 97 of 1993 and by s. 103 of Act 53 of 1999 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
60 . . .
[S. 60 amended by s. 42 of Act 136 of 1991 by s. 50 of Act 27 of 1997 and by s. 104 of Act 53 of 1999 and repealed by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
61 Recovery of tax from recipient
(1) Where in respect of any supply made by a vendor, the vendor has, in consequence of any fraudulent action or any misrepresentation by the recipient of the supply, incorrectly applied a rate of zero per cent or treated such supply as being exempt from tax, the Commissioner may, notwithstanding anything to the contrary contained in this Act, raise an assessment upon the recipient for the amount of tax payable, together with any interest and penalty that has become payable in terms of Chapter 12, 15 or 16 of the Tax Administration Act, as the case may be, in respect of such amount.
[Sub-s. (1) substituted by s. 28 of Act 37 of 1996 and by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
(2) . . .
[Sub-s. (2) deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(3) This section shall not be construed as preventing the Commissioner from recovering the amounts of unpaid tax, penalty and interest from the vendor, but in the event of such amounts being recovered from the recipient the vendor shall be absolved from liability for the payment of the amounts due.
62 . . .
[S. 62 amended by s. 103 (a) and (b) of Act 30 of 1998 and by s. 105 (a) and (b) of Act 53 of 1999 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(d)
commencement: 1 October 2012.]
fails to comply with the provisions of section 14, 28 (1) or (2) or 29; or
[Para. (d) substituted by s. 42 of Act 32 of 2005 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(e) contravenes the provisions of section 65; or [Para. (e) substituted by s. 41 of Act 136 of 1991.]
(f) . . .
[Para. (f) substituted by s. 39 of Act 97 of 1993
and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(g) and (h) . . .
[Paras. (g) and (h) substituted by s. 25 (b) of Act 46 of
1996 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(i) . . .
[Para. (i) substituted by s. 43 of Act 34 of 2004 and by
s. 142 (1) of Act 24 of 2011 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(j) being an auctioneer or a supplier of goods or services—
(i) declares to any person to whom goods or services are supplied by such auctioneer or supplier that tax has been included in or will be added to the price or amount chargeable in respect of such supply, where in fact no tax is payable in terms of this Act; or
(ii) includes in or adds to the price or amount charged to the recipient in relation to such supply any tax, where in fact no tax is payable in terms of this Act; or
[Sub-para. (ii) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(iii) includes in or adds to the price or amount charged to the recipient in relation to such supply any tax in excess of the tax properly leviable under this Act in respect of the value of such supply; or
[Sub-para. (iii) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(k) fails to comply with the provisions of paragraph (i) of the proviso to section 20 (1) or paragraph (A) of the proviso to section 21 (3); or
[Para. (k) 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