Value-Added Tax Act No. 89 Of 1991 Section

Di: Everly

SUBJECT : THE VALUE-ADDED TAX TREATMENT OF BETS . Preamble . In this Note unless the context indicates otherwise– • “betting service” means a supply of services contemplated

ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 SECTION

Certificate issued in terms of Schedule 1, Paragraph 8 of the Value Added Tax Act, 1991 (Act No. 89 of 1991), Rebate Item 412.11/00.00/01.00 Notice No. 34 of 2021 Public Notice in terms of

VALUE-ADDED TAX ACT 89 OF 1991 [ASSENTED TO 5 JUNE 1991] [DATE OF COMMENCEMENT: 30 SEPTEMBER 1991] (Unless otherwise indicated) (English text signed

VALUE-ADDED TAX ACT 89 OF 1991 (Government Notice 1342 in Government Gazette 13307 dated 12 June 1991. Commencement date: 30 September 1991 [see section 21(a) of the

ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 SECTIONS
Value-Added Tax Act 89 of 1991
DRAFT INTERPRETATION NOTE

Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2022: Act 16 of 2022: Explanatory Memorandum to Regulations on the Domestic Reverse

VALUE-ADDED TAX ACT 89 OF 1991 (Government Notice 1342 in Government Gazette 13307 dated 12 June 1991. Commencement date: 30 September 1991 [see section 21(a) of the

† the Value-Added Tax Act, 1991 (Act No. 89 of 1991); † the Tax Administration Act, 2011 (Act No. 28 of 2011); and † the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022). 2.

VALUE-ADDED TAX ACT NO. 89 OF 1991 [View Regulation] [ASSENTED TO 5 JUNE, 1991] [DATE OF COMMENCEMENT: 30 SEPTEMBER, 1991] (English text signed by the President)

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• “section” means a section of the VAT Act; • “VAT” means value-added tax; • “VAT Act” means the Value-Added Tax Act No. 89 of 1991; and • any other word or expression bears the

Under paragraph (a) of this definition, there is a general requirement that enterprises participating in the VAT system must charge a consideration (price) for the goods or services they supply.

Section 271 read with paragraph 107 of Schedule 1 of Act No. 28 of 2011 amends this Act by the substitution of the term “SARS official” for the term “officer” where used in the context of a

VALUE-ADDED TAX ACT 89 OF 1991 (Government Notice No. 1342 in Government Gazette No. 13307, dated 12 June 1991. Commencement date: 30 September 1991) as amended by:

ACT : VALUE-ADDED TAX ACT, NO. 89 OF 1991 . SECTIONS : SECTIONS 20(2) AND 21(4) SUBJECT : RECIPIENT-CREATED TAX INVOICES; CREDIT AND DEBIT NOTES . Preamble

Subject to the exemptions, exceptions, deductions and adjustments provided for in this Act, there shall be levied and paid for the benefit of the National Revenue Fund a tax, to be known as the

• “section” means a section of the VAT Act; • “VAT” means value-added tax; • “VAT Act” means the Value-Added Tax Act No. 89 of 1991; and • any other word or expression bears the

Value-Added Tax Act 89 of 1991 (VAT Act) / value-added-tax-act-89-of ...

ACT: VALUE-ADDED TAX ACT 89 OF 1991 . SECTION: SECTION 1(1) DEFINITION OF “INPUT TAX” AND SECTIONS 16(2)(d), (dA), 16(3)(a)(iii) AND (b)(ii) SUBJECT: VALUE-ADDED TAX

The Value-Added Tax Act, 1991 (Act No. 89 of 1991), has been updated with Amendments to the Definition “valuable metal” in Regulation 1 of the Domestic Reverse Charge Regulations under

section 1 of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), has been approved by the Minister of Finance to come into operation on 16 November 1998 and particulars are hereby

means a binding general ruling issued under section89 of the TA Act; • “section” means a section of the VAT Act unless otherwise stated; • “TA Act” means the Tax AdministrationAct No. 28 of

1. Withdrawal of rulings in respect of value-added tax; 2. Documentary Proof Required on Consignment or Delivery of Movable Goods

Prepared by: (1 April 2020 – to date) [This is the current version and applies as from 1 April 2020, i.e. the date of commencement of certain sections of the Taxation Laws Amendment Act 34 of

ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 . SECTIONS : SECTIONS 11(2)(a), (b), (c), (d), (e) AND 12 (g) SUBJECT : THE VALUE-ADDED TAX TREATMENT OF SUPPLIES OF

VALUE-ADDED TAX ACT, 1991 (ACT NO. 89 OF 1991) Government Notice R447 in Government Gazette 38836 dated 29 May 2015. Commencement date: 29 May 2015. In terms of section

interpretation note: no. 49 date: 29 july 2009 act : value-added tax act, no. 89 of 1991 (the vat act) section : section 1, definition of the term “input tax” read with sections 16(1), 16(2), 16(3) subject

VALUE-ADDED TAX ACT NO. 89 OF 1991 [View Regulation] [ASSENTED TO 5 JUNE, 1991] [DATE OF COMMENCEMENT: 30 SEPTEMBER, 1991] (English text signed by the President)

Certificate issued in terms of Schedule 1, Paragraph 8 of the Value Added Tax Act, 1991 (Act No. 89 of 1991), Rebate Item 412.11/00.00/01.00 Notice No. 34 of 2021 Public Notice in terms of

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Value-Added Tax Act No. 89 Of 1991 Section

ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 SECTION