Value-Added Tax Act, 1991 (Act No. 89 of 1991)Part X : Miscellaneous67B. 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 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 certificate 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. |