Sars will issue a vat reference number immediately to all. Pdf the value added tax implications of illegal transactions. Agreement between the government of the republic of south africa and the government of the kingdom of lesotho on mutual assistance and cooperation and the prevention. Amended by valueadded tax amendment act 61 of 1993. Pdf in the case of mp finance group cc in liquidation v csars the high court of.
The pay now, argue later rule in terms of section 36 of the valueadded tax act prima facie infringes on a. Amended by taxation laws amendment act 34 of 2019 amended by tax administration laws amendment act 33 of 2019 amended by tax administration laws amendment act 22 of 2018 amended by rates and monetary amounts and amendment of revenue laws act 21 of 2018. This gazette is also available free online at za 2 no. Section 3 meaning of the term supply 1 for the purposes of this act, the term supply includes all forms of supply and without limiting the generality of the term has the same meaning as in section 2 of the sale of goods act 1979. Show full abstract terms of section 36 of the valueadded tax act 89 of 1991.
In september 1991, south africa replaced its general sales tax gst with a consumptiontype value added tax. Value added tax act 1991 revised up to 31st october 2019 disclaimer the value added tax act 1991 revised to 31st october 2019 is produced for frcs internal purpose only and is not intended to be reproduced or transmitted in any form or by any means other than this purpose. Page 16 value added tax act 1991 revised to 31staugust 2017. Valueadded tax act 89 of 1991 south african government. S 25, 31, 54, 58 amended by revenue laws amendment act 32 of. S 1, 7, 1618, 2021, 34, 41, 44, 55, 5859, 67, 69, 76, sch 12. The collection of value added tax on crossborder digital trade jstor.
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