• Value-Added Tax Act, 1991 (Act No. 89 of 1991)
    • Notice No. 1342 of 1991
    • Act
    • 1. Definitions
    • 2. Financial services
    • 3. Determination of "open market value"
    • Part I : Administration
      • 4. Administration of Act
      • 5. Exercise of powers and performance of duties
      • 6. [Repealed] Secrecy
    • Part II : Value-Added Tax
      • 7. Imposition of value-added tax
      • 8. Certain supplies of goods or services deemed to be made or not made
      • 8A. Sharia compliant financing arrangements
      • 9. Time of supply
      • 10. Value of supply of goods or services
      • 11. Zero rating
      • 12. Exempt supplies
      • 13. Collection of tax on importation of goods, etc.. and exemptions from tax
      • 14. Collection of value-added tax on imported services, determination of value thereof and exemptions from tax
      • 15. Accounting basis
      • 16. Calculation of tax payable
      • 17. Permissible deductions in respect of input tax
      • 18. Change in use adjustments
      • 18A. Adjustments in consequence of acquisition of going concern wholly or partly  for purposes other than making taxable supplies
      • 18B.Temporary letting of residential fixed property
      • 18C. Adjustments for leasehold improvements
      • 18D. Temporary letting of residential property
      • 19. Goods or services acquired before incorporation
      • 20. Tax invoices
      • 21. Credit and debit notes
      • 22. Irrecoverable debts
    • Part III : Registration
      • 23. Registration of persons making supplies in the course of enterprises
      • 24. Cancellation of registration
      • 25. Vendor to notify change of status
      • 26. Liabilities not affected by person ceasing to be vendor
    • Part IV : Returns, Payments and Assessments
      • 27. Tax period
      • 28. Returns and payments of tax
      • 29. Special records and payments
      • 30. [Repealed] Other returns
      • 31. Assessments
      • 31A. [Repealed] Reduced Assessments
      • 31B. [Repealed] Withdrawal of assessments
    • Part V : Objections and Appeals
      • 32. Objections to certain decisions
      • 33. [Repealed] Appeals to special court
      • 33A. [Repealed] Appeals to specially constituted board
      • 34. [Repealed] Appeals against decisions of special court
      • 35. [Repealed] Members of special court not disqualified from adjudicating
      • 36. [Repealed] Payment of tax pending appeal
      • 37. [Repealed] Burden of proof
    • Part VI : Payment, Recovery and Refund Tax
      • 38. Manner in which tax shall be paid
      • 39. Penalty for failure to pay tax when due
      • 40. [Repealed] Recovery of tax
      • 40A. [Repealed] Liability of public authorities and certain public entities for tax and limitation of refunds
      • 40B. [Repealed] Liability of municipalities for tax and limitation of refunds
      • 40C. Liability of bargaining councils or political parties for tax and limitation of refunds
      • 40D. Liability for tax and limitation of refunds in respect of National Housing Programmes
      • 41. Liability for tax in respect of certain past supplies or importations
      • 41A. [Repealed] VAT Rulings and VAT class rulings
      • 41B. VAT class ruling and VAT ruling
      • 42. [Repealed] Evidence as to assessments
      • 43. [Repealed] Security for tax
      • 44. Refunds
      • 45. Interest on delayed refunds
      • 45A. [Repealed] Calculation of interest payable under this Act
    • Part VII : Representative Vendors
      • 46. Persons Acting in a Representative Capacity
      • 47. [Repealed] Power to appoint agent
      • 48. [Repealed] Liability of representative vendors
      • 49. [Repealed] Remedies of Commissioner against agent or trustee
    • Part VIII : Special Provisions
      • 50. Separate enterprises, branches and divisions
      • 50A. Separate persons carrying on same enterprise under certain circumstances deemed to be single person
      • 51. Bodies of persons, corporate or unincorporate (other than companies)
      • 52. Pooling arrangements
      • 53. Death or insolvency of vendor
      • 54. Agents and auctioneers
    • Part IX : Compliance
      • 55. Records
      • 56. [Repealed]
      • 57. [Repealed]General provisions with regard to information, documents or things
      • 57A. [Repealed] Furnishing of information, documents or things by any person
      • 57B. [Repealed] Obtaining of information, documents or things at certain premises
      • 57C. [Repealed] Inquiry
      • 57D. [Repealed] Search and seizure
      • 58. Offences
      • 59. (Repealed) Offences and penalties in regard to tax evasion
      • 60. [Repealed] Additional tax in case of evasion
      • 61. Recovery of tax from recipient
      • 62. [Repealed] Publication of names of tax offenders
      • 63. [Repealed] Reporting of unprofessional conduct
    • Part X : Miscellaneous
      • 64. Prices deemed to include tax
      • 65. Prices advertised or quoted to include tax
      • 66. Rounding-off of tax
      • 67. Contract price or consideration may be varied according to rate of value-added tax
      • 67A. Application of increased or reduced tax rate
      • 67B. Registration of Motor Vehicles prohibited in certain circumstances
      • 68. Tax relief allowable to certain diplomats and diplomatic and consular missions
      • 69. [Repealed]
      • 70. [Repealed] Jurisdiction of courts
      • 71. [Repealed] Authentication and service of documents
      • 72. Decisions to overcome difficulties, anomalies or incongruities
      • 73. Schemes for obtaining undue tax benefits
      • 74. Schedules and Regulations
      • 75. Tax agreements
      • 77. [Repealed] Notice of variation of rate of tax
      • 78. Transitional matters
      • 78A. Transitional matters : Turnover Tax
      • 79. Amendment of Transfer Duty Act - section 9
      • 80. Amendment of Transfer Duty Act - section 12
      • 81. Amendment of Stamp Duties Act - section 23(4)(b)
      • 82. Amendment of Stamp Duties Act - section 24
      • 83. Amendment of Stamp Duties Act - Item 15 of Schedule 1
      • 84. Amendment of Stamp Duties Act - Item 18 of Schedule 1
      • 85. Repeal of laws
      • 86. Act binding on State, and effect of certain exemptions from taxes
      • 86A. Provisions relating to special economic zones
      • 87. Short title
    • Schedules
      • Schedule 1 : Exemption: Certain Goods Imported into the Republic
      • Schedule 2 
        • Part A : Zero Rate: Supply of Goods Used or Consumed for Africulatural, Pastoral or other Farming Purposes
        • Part B : Zero Rate: Supply of Goods Consisting of Certain Foodstuffs
        • Part C : (Section 11(1)(w) of this Act)
      • Schedule 3 : Laws Repealed
  • Regulations
    • Determination of Category of Business
      • Notice No. 2570 of 1991
    • Directions for Purposes of Section 10(8) and (13)
      • Notice No. 2835 of 1991
    • Export Incentive Scheme
      • Notice No. 2671 of 1998
      • Definitions
      • Introduction
      • Part One: Procedures for Granting of Refunds of Tax to Qualifying Purchasers Residing in or Conducting Business in Export Countries
        • 1.1 Qualifying Purchasers
        • 1.2 Responsibilities of the RSA Vendor
        • 1.3 Responsibilities of the Qualifying Purchaser
        • 1.4 Designated Commercial Ports
        • 1.5 The Refund
        • 1.6 Commission in Respect of Refunds
      • Part Two : Procedures for the RSA Vendor who elects to supply Movable Goods at the Zero Rate to a Qualifying Purchaser, where the Movable Goods are initially delivered to a Harbour, an Airport, or are supplied by means of a Pipeline or Electrical Transmission line in the RSA before being Exported
    • E-Filing
      • Regulations issued in terms of Section 28(7)
      • 1. Definitions
      • 2. Provision of e-filing service
      • 3. Registration, submission of electronic return, payments and termination
      • 4. Electronic signature
    • Regulations made in terms of section 74(1) read with section 23
      • Registration of VAT vendors : Notice No. R. 446 of 2015
        • Notice No. R. 446 of 2015
        • 1. Definitions
        • 2. Nature of activities
      • Registration of VAT vendors : Notice No. R. 447 of 2015
        • Notice No. R. 447 of 2015
        • 1. Definitions
        • 2. Requirements for voluntary registration under section 23(3)(b)(ii)
        • 3. Circumstances when a person carrying on an enterprise can reasonably be expected to exceed R50 000 within 12 months from the date of registration
    • Regulations issued in terms of section 74(1)
      • Vat Export Regulations
        • Notice No. R. 316 of 2014
        • Definitions
        • Part One
          • 1. Introduction
          • 2. Responsibilities of the vendor
          • 3. Responsibilities of the qualifying purchaser...
          • 4. Designated commercial ports
          • 5. Documentation
          • 6. The refund
          • 7. Commission in respect of refunds
        • Part Two - Section A
          • 8. Introduction
          • 9. Responsibilities of the vendor...
          • 10. Documentation
        • Part Two - Section B
          • 11. Introduction
          • 12. Movable goods exported via road and rail
          • 13. Documentation
        • Part Three
          • 14. Introduction
          • 15. Export time periods...
          • 16. Time period to obtain documentary proof...
          • 17. Government agreements
          • 18. Transitional Rules
    • Regulations prescribing electronic services
      • Notice No. R. 221 of 2014
      • 1. Definitions
      • 2. Purpose of Regulations
      • 3. Educational services
      • 4. Games and games of chance
      • 5. Internet-based auction service
      • 6. Miscellaneous services
      • 7. Subscription service
      • 8. Short title and commencement
    • Domestic Reverse Charge Regulations 
      • Notice No. 2140 of 2022
      • 1. Definitions
      • 2. Responsibilities of the supplier of valuable metal, being a registered vendor
      • 3. Responsibilities of the recipient of valuable metal, being a registered vendor
      • 4. Additional requirements for tax invoices
      • 5. Additional requirements for credit and debit notes
      • 6. Additional reporting requirements in VAT returns
      • 7. Liability for VAT
      • 8. Transitional measures
      • 9. Re-validation of VAT registration status under Chapter 3 of the Tax Administration Act
      • 10. Short title and commencement
  • Notices
    • 1490 of 1999 - Irregularities in respect of VAT within the Livestock and Meat Industry
    • Notice No. 270
    • Notice No. 50 of 2011 - Determining of a date
    • 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 Section 20(5B) of the Act prescribing the particulars that a Tax Invoice must contain if the Supply by a Vendor relates to any Enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the Definition of "Enterprise" in Section 1(1) of the Act
      • Notice No. 1583 of 2021
      • 1. General
      • 2. Purpose
      • 3. Tax invoices
  • Practice Notes
    • Department of Finance Directorate
      • 1. Valuation of Livestock
      • 2. Tax invoices, debit notes and credit notes
      • 3. Price lists and price tickets on goods
      • 4. Time of supply
      • 5. Tax periods
      • 6. Withdrawn
      • 7. Passenger transport
      • 8. and 9. Export Incentive Scheme
      • 10. International transportation of goods and related activities
      • 11. Transport related services
      • 12. The zero-rated supply of brown bread
      • 13. Professional hunters and taxidermists
      • 14. Going concerns
      • 15. Treatment of supplies of dried maize and maize products
    • South African Revenue Service Directorate
      • 1. Withdrawal of rulings in respect of value-added tax
      • 2. Documentary Proof Required on Consignment or Delivery of Movable Goods