Value-Added Tax Act, 1991 (Act No. 89 of 1991)
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Notice No. 1342 of 1991

Act

1. Definitions

2. Financial services

3. Determination of "open market value"

Part I - Administration

Part II - Value-Added Tax

Part III - Registration

Part IV - Returns, Payments and Assessments

Part V - Objections and Appeals

Part VI - Payment, Recovery and Refund Tax

Part VII - Representative Vendors

Part VIII - Special Provisions

Part IX - Compliance

Part X - Miscellaneous

Schedules