Page 541 - SAIT Compendium 2016 Volume1

s 67A VALUE-ADDED TAX ACT 89 OF 1991 s 73
agreement, as in force before the said date, and that agreement was signed by the parties thereto before the said date; and
(ii) the supply of such xed property or services under the said agreement is in terms of section 9 deemed to take place on or after the said date,
the rate at which tax is in terms of the said section 7 (1) (a) leviable in respect of that supply, shall be the rate at which tax would have been levied had the supply taken place on the date on which such agreement was concluded.
(5) Where—
(a) goods are sold in terms of a lay-by agreement as
contemplated in section 8 (4) (a); or
(b) a service is supplied in relation to the said agreement
as contemplated in section 8 (4) (b),
and such agreement is concluded before the date on which an increase of the rate of tax leviable in terms of section 7 (1) (a) becomes effective and the deposit referred to in the said section 8 (4) (a) was paid before that date, the rate at which tax is in terms of the said section 7 (1) (a) leviable in respect of that supply, shall be the rate at which tax would have been levied had the supply taken place on the date on which such agreement was concluded.
[Para. (a) substituted by s. 39 of Act 136 of 1992, by s. 26 of Act 20 of 1994 and by s. 107 of Act 32 of 2004.]
(b) by any diplomatic or consular mission of a foreign country established in the Republic, relating to transactions concluded for the of cial purposes of such mission.
[Para. (b) substituted by s. 26 of Act 20 of 1994.]
(2) The relief contemplated in subsection (1) (a) shall not be granted to any South African citizen or permanent
resident of the Republic.
(3) The Minister may authorize any relief under this
section on such conditions and subject to such restrictions as he may deem t.
(4) Any claim for a refund of tax under this section shall be made in such form and at such time as the Commissioner may prescribe and shall be accompanied by such proof of payment of tax or certi cation as the Commissioner may require.
69 . . .
[S. 69 amended by s. 44 of Act 136 of 1991, by s. 40 of Act 136 of 1992 and by s. 42 of Act 97 of 1993 and repealed by s. 27 of Act 20 of 1994.]
70 . . .
[S. 70 substituted by s. 120 of Act 74 of 2002 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
71 . . .
[S. 71 repealed by s. 271 of Act 28 of 2011 – date of
commencement: 1 October 2012.]
72 Arrangements and decisions to overcome dif culties, anomalies or incongruities
If in any case the Commissioner is satis ed that in consequence of the manner in which any vendor or class of vendors conducts his, her or their business, trade or occupation, dif culties, anomalies or incongruities have arisen or may arise in regard to the application of any of the provisions of this Act, the Commissioner may make an arrangement or decision as to—
(a) the manner in which such provisions shall be applied; or
(b) the calculation or payment of tax or the application of any rate of zero per cent or any exemption from tax provided in this Act,
in the case of such vendor or class of vendors or any person transacting with such vendor or class of vendors as appears to overcome such dif culties, anomalies or incongruities: Provided that such decision or arrangement shall not have the effect of substantially reducing or increasing the ultimate liability for tax levied under this Act.
[S. 72 substituted by s. 28 of Act 20 of 1994 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
73 Schemes for obtaining undue tax bene ts
(1) Notwithstanding anything in this Act, whenever the Commissioner is satis ed that any scheme (whether entered into or carried out before or after the commencement of this Act, and including a scheme involving the alienation of property)—
(a) has been entered into or carried out which has the
[Sub-s. (5) added by s. 41 (1) (b) of Act 97 of 1993.]
[S. 67A inserted by s. 6 of Act 61 of 1993.]
[NB: A s. 67B has been inserted by s. 51 (1) of Act 27 of 1997, a provision which will be put into operation on a date to be xed by the President. See Pendlex below.]
Pendlex
67B Registration of motor vehicles prohibited in certain circumstances
Any motor vehicle registering authority in the Republic shall not register any imported motor vehicle unless the person applying for registration produces to such registering authority—
(a) in the case of a motor vehicle which is imported into the Republic and is not required to be entered in terms of the Customs and Excise Act, a document, receipt or certificate showing that any tax which may be payable in terms of this Act has been paid in respect of such importation into the Republic; or
(b) in the case of a motor vehicle which is imported into the Republic and is required to be entered in terms of the said Customs and Excise Act, a customs document showing that any tax which may be payable under this Act has been paid in respect of such importation into the Republic; or
(c) an exemption certi cate issued by the Commissioner to the effect that no tax is payable in terms of this Act in respect of the importation of the motor vehicle.
68 Tax relief allowable to certain diplomats and diplomatic and consular missions
(1) The Minister may, with the concurrence of the Minister of Foreign Affairs, authorize the granting of relief, by way of a refund, in respect of value-added tax paid or borne—
(a) by any person enjoying full or limited immunity, rights or privileges under sections 3, 4, 5 and 6 of the Diplomatic Immunities and Privileges Act, 2001 (Act 37 of 2001), or under an agreement or otherwise as contemplated in section 7 of that Act or under the recognized principles of international law; or
(b)
effect of granting a tax bene t to any person; and having regard to the substance of the scheme—
(i) was entered into or carried out by means or in a manner which would not normally be employed
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VALUE-ADDED TAX ACT