| a) | liable for the payment of any value-added tax in respect of the supply of goods or services or imported services or on the importation of goods on or before 28 February 1994; |
| b) | liable for the payment of any interest due in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), in respect of the late payment of any value-added tax referred to in section 2(2)(a)(iii), in so far as such interest is due in respect of a period ending not later than the last day of the relief period; |
| c) | liable for any penalty or additional tax in terms of the said Act, in respect of the non-payment or late payment of any value-added tax referred to in paragraph (a) or (b); and |
| d) | subject to criminal prosecution for offences committed in relation to any value-added tax referred to in paragraph (a) or (b). |
| 2) | Subject to section 9, any person contemplated in paragraph (c) of the definition of qualifying vendor" in section 1 who is in terms of section 3(c) deemed to have applied for relief, shall, in respect of any value-added tax which has become payable as a result of the disclosure, as contemplated in that paragraph, of full and true details of any calculation, not be liable for any- |
| a) | interest in terms of the Value-Added Tax Act, 1991, in respect of the non-payment of such value-added tax; or |
| b) | penalty or additional tax in terms of the said Act, in respect of the non-payment of such value-added tax, |
in so far as such interest, penalty or additional tax is due in respect of a period ending not later than the last day of the relief period.
| 3) | Subject to section 9, any person contemplated in paragraph (d) of the definition of "qualifying vendor" in section 1, who is in terms of section 4(c) deemed to have applied for relief, shall not be liable for any interest, penalty or additional tax due in terms of the Value-Added Tax Act, 1991, in respect of the late payment or underpayment of any value-added tax where, for the purposes of section 27 of the said Act, such person is a vendor falling within- |
| a) | Category A, in relation to any tax period which ended on or before 10 April 1994; and |
| b) | any other Category, in relation to any tax period which ended on or before 10 March 1994, |
arising from any details included by such person in any return in respect of any such tax period-
| i) | which is submitted on or before the last day of the relief period; or |
| ii) | for which the qualifying vendor has made arrangements as contemplated in paragraph (d)(ii) of the definition of "qualifying vendor" in section 1, |
in so far as such interest, penalty or additional tax is due in respect of a period ending not later than the last day of the relief period.
