South Africa
Value-Added Tax Act, 1991
Act 89 of 1991
- Published in Government Gazette 13307 on 12 June 1991
- Assented to on 5 June 1991
- Commenced on 30 September 1991
- [This is the version of this document from 12 June 1991.]
1. Definitions
In this Act, unless the context otherwise indicates—"ancillary transport services" means stevedoring services, lashing and securing services, cargo inspection services, preparation of customs documentation, container handling services and storage of transported goods or goods to be transported;"association not for gain" means—(a)any religious institution of a public character; or(b)any other society, association or organization, whether incorporated or not, which—(i)is carried on otherwise than for the purposes of profit or gain to any proprietor, member or shareholder; and(ii)is, in terms of its memorandum, articles of association, rules or other document constituting or governing the activities of that society, association or organization, required to utilize any property or income solely in the furtherance of its aims and objects and is prohibited from transferring any portion thereof directly or indirectly in any manner whatsoever so as to profit any person other than by way of the payment in good faith of reasonable remuneration to any officer or employee of the society, association or organization for any services actually rendered to such society, association or organization, and upon the winding-up or liquidation of such society, association or organization it will be obliged to give or transfer its assets remaining after the satisfaction of its liabilities to some other society, association or organization with objects similar to those of the said society, association or organization;"business day" means any day which is not a Saturday, Sunday or public holiday;"cash value", in relation to the supply of goods supplied under an instalment credit agreement, means—(a)where the seller or lessor is a banker or financier, an amount equal to or exceeding the sum of the cost to the banker or financier of the goods, including any cost of erection, construction, assembly or installation of the goods borne by the banker or financier and the tax leviable under section 7(1)(a) in respect of such supply by the banker or financier; or(b)where the seller or lessor is a dealer, an amount equal to or exceeding the price (including tax) at which the goods are normally sold by him for cash or may normally be acquired from him for cash (including tax) and any charge (including tax) made by the seller or lessor in respect of the erection, construction, assembly or installation of the goods if such charge is financed by the seller or lessor under the instalment credit agreement;"close corporation" means a close corporation within the meaning of the Close Corporations Act, 1984 (Act No. 69 of 1984);"commencement date" means the date fixed by the Minister by notice in the Gazette;"commercial rental establishment" means—(a)the business of any hotel, motel, inn, boarding house, hostel or similar establishment in which lodging is regularly or normally provided to five or more persons at a daily, weekly, monthly or other periodic charge; or(b)any business undertaking (not being any business referred to in paragraph (a)) in the course of which accommodation in any house, flat, apartment, room, caravan or houseboat or on any caravan or camping site is regularly or systematically let or held for letting by that undertaking for continuous periods not exceeding 45 days in the case of each occupant, if the total annual receipts and accruals from the supply of domestic goods and services in the course of carrying on such business undertaking have exceeded R24 000 or there are reasonable grounds for believing that such total annual receipts and accruals will exceed that amount; or(c)any hospital, nursing home, hospice, convalescent home or rest home,but does not include—(i)any boarding establishment or hostel operated by any employer solely or mainly for the benefit of the employees of such employer or of a connected person in relation to such employer or of their dependants, provided such establishment or hostel is not operated for the purpose of making profits from such establishment or hostel for the employer or such connected person;(ii)any boarding establishment or hostel operated by any local authority otherwise than for the purpose of making profits from such establishment or hostel;"Commissioner" means the Commissioner for Inland Revenue;"company" means a company as defined in section 1 of the Income Tax Act;"connected persons" means—(a)any natural person and—(i)any relative of that natural person (being a relative as defined in section 1 of the Income Tax Act); or(ii)any trust fund in respect of which any such relative is or may be a beneficiary; or(b)any trust fund and any person who is or may be a beneficiary in respect of that fund; or(c)any partnership or close corporation and—(i)any member thereof; or(ii)any other person where that person and a member of such partnership or close corporation, as the case may be, are connected persons in terms of this definition; or(d)any company (other than a close corporation) and—(i)any person (other than a company) where that person, his spouse or minor child or any trust fund in respect of which that person, his spouse or minor child is or may be a beneficiary, is separately interested or two or more of them are in the aggregate interested in 10 per cent or more of the company’s paid-up capital or 10 per cent or more of the company’s equity share capital (as defined in section 1 of the Income Tax Act) or 10 per cent or more of the voting rights of the shareholders of the company, whether directly or indirectly; or(ii)any other company the shareholders in which (being shareholders as contemplated in the definition of "shareholder" in section 1 of the Income Tax Act) are substantially the same persons as the shareholders in the first-mentioned company, or which is controlled by the same persons who control the first-mentioned company; or(iii)any person where that person and the person referred to in subparagraph (i) or his spouse or minor child or the trust fund referred to in that subparagraph or the other company referred to in subparagraph (ii) are connected persons in terms of this definition; or(e)any separate enterprise, branch or division of a vendor which is separately registered as a vendor under the provisions of section 50 and any other such enterprise, branch or division of the vendor; or(f)any branch, division or separate enterprise of an association not for gain which is deemed by subsection (5) of section 23 to be a separate person for the purposes of that section and any other branch, division or separate enterprise of that association, whether or not such other branch, division or separate enterprise is a vendor;"consideration", in relation to the supply of goods or services to any person, includes any payment made or to be made (including any deposit on any returnable container and tax), whether in money or otherwise, or any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of any goods or services, whether by that person or by any other person, but does not include any payment made by any person as an unconditional gift to any association not for gain: Provided that a deposit (other than a deposit on a returnable container), whether refundable or not, given in respect of a supply of goods or services shall not be considered as payment made for the supply unless and until the supplier applies the deposit as consideration for the supply or such deposit is forfeited;"consideration in money" includes consideration expressed as an amount of money;"Customs and Excise Act" means the Customs and Excise Act, 1964 (Act No. 91 of 1964);"domestic goods and services" means the provision to a natural person of the right to occupy for residential purposes the whole or part of the accommodation provided in any commercial rental establishment, including, where it is provided as part of the right of occupation, the provision of—(a)cleaning and maintenance;(b)electricity, gas, air conditioning or heating;(c)a telephone, television set, radio or other similar article;"donated goods or services" means goods or services which are donated to an association not for gain and are intended for use in the carrying on or carrying out of the purposes of that association;"dwelling" means any building, premises, structure or any other plate, or any part thereof, used predominantly as a place of residence or abode of any natural person, together with any appurtenances belonging thereto and enjoyed therewith, but does not include any accommodation in or intended to be used in a commercial rental establishment;"enterprise" means—(a)any enterprise or activity which is carried on continuously or regularly by any person in the Republic or partly in the Republic and in the course or furtherance of which goods or services are supplied to any other person for a consideration, whether or not for profit, including any enterprise or activity carried on in the form of a commercial, financial, industrial, mining, fanning, fishing or professional concern or any other concern of a continuing nature or in the form of an association or club;(b)without limiting the generality of paragraph (a)—(i)the making of supplies by any public authority of goods or services which the Treasury, after consultation with the Commissioner, is satisfied are of the same kind or are similar to taxable supplies of goods or services which are or might be made by any person other than such public authority in the course or furtherance of any enterprise, if the Treasury has notified such public authority that its supplies of such goods or services are to be treated as supplies made in the course or furtherance of an enterprise;(ii)the activities of any local authority;(iii)the activities of any welfare organization as respects activities referred to in the definition of "welfare organization" in this section:Provided that—(i)anything done in connection with the commencement or termination of any such enterprise or activity shall be deemed to be done in the course or furtherance of that enterprise or activity;(ii)the supply outside the Republic of goods or services by any concern from any branch thereof which is permanently located at premises outside the Republic shall not be deemed to be effected in the course or furtherance of any enterprise or activity carried on by such concern, if—(aa)the branch can be separately identified; and(bb)an independent system of accounting is maintained by the concern in respect of the branch;(iii)(aa)the rendering of services by an employee to his employer in the course of his employment or the rendering of services by the holder of any office in performing the duties of his office, shall not be deemed to be the carrying on of an enterprise to the extent that any amount constituting remuneration as contemplated in the definition of "remuneration" in paragraph 1 of the Fourth Schedule to the Income Tax Act (disregarding paragraphs (i) and (vii) of that definition) is paid or is payable to such employee or office holder, as the case may be;(bb)subparagraph (aa) of this paragraph shall not apply in relation to any employment or office accepted by any person in carrying on any enterprise carried on by him independently of the employer or concern by whom the amount of remuneration is paid or payable;(iv)any activity carried on by a natural person essentially as a private or recreational pursuit or hobby or any activity carried on by a person other than a natural person which would, if it were carried on by a natural person, be carried on essentially as a private or recreational pursuit or hobby shall not be deemed to be the carrying on of an enterprise;(v)any activity shall to the extent to which it involves the making of exempt supplies not be deemed to be the carrying on of an enterprise;"entertainment" means the provision of any food, beverages, accommodation, entertainment, amusement, recreation or hospitality of any kind by a vendor whether directly or indirectly to anyone in connection with an enterprise carried on by him;"exempt supply" means a supply that is exempt from tax under section 12;"export country" means any country other than the Republic and any specified country;"exported", in relation to any movable goods supplied by any vendor under a sale or an instalment credit agreement, means—(a)consigned or delivered by the vendor to the recipient at an address in an export country as evidenced by documentary proof acceptable to the Commissioner; or(b)delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (a) of the definition of "foreign-going ship" or to a foreign-going aircraft when such ship or aircraft is going to a destination in an export country and such goods are for use or consumption in such ship or aircraft, as the case may be; or(c)delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (b) of the definition of "foreign-going ship" for use in such ship; or(d)removed from the Republic by the recipient for conveyance to an export country, if—(i)the recipient is ordinarily resident or carries on business in such country;(ii)the removal of such goods from the Republic is effected in a manner prescribed in terms of an export incentive scheme approved by the Minister;(iii)the vendor has been authorized by the Commissioner to participate in such scheme;(iv)the goods are of a kind to which such scheme applies; and(v)any conditions prescribed under such scheme have been complied with;"financial services" means the activities which are deemed by section 2 to be financial services;"fixed property" means land (together with improvements affixed thereto), any unit as defined in section 1 of the Sectional Titles Act, 1986 (Act No. 95 of 1986), any share in a share block company as defined in section 1 of the Share Blocks Control Act, 1980 (Act No. 59 of 1980), which confers a right to or an interest in the use of immovable property, and, in relation to a property time-sharing scheme, any time-sharing interest as defined in section 1 of the Property Time-sharing Control Act, 1983 (Act No. 75 of 1983);"foreign-going aircraft" means any aircraft engaged in the transportation for reward of passengers or goods wholly or mainly on flights between airports in the Republic or a specified country and airports in export countries or between airports in export countries;"foreign-going ship" means—(a)any ship or other vessel engaged in the transportation for reward of passengers or goods wholly or mainly on voyages between ports in the Republic or a specified country and ports in export countries or between ports in export countries; or(b)any ship or other vessel registered in an export country where such ship or vessel is utilized for the purposes of a commercial, fishing or other concern conducted outside the Republic and any specified country by a person who is not a vendor and is not a resident of the Republic or any specified country;"goods" means corporeal movable things, fixed property and any real right in any such thing or fixed property, but excluding—(a)money;(b)any right under a mortgage bond or pledge of any such thing or fixed property; and(c)any stamp, form or card which has a money value and has been sold or issued by the State for the payment of any tax or duty levied under any Act of Parliament, except when subsequent to its original sale or issue it is disposed of or imported as a collector’s piece or investment article;"imported services" means a supply of services that is made by a supplier who is resident or carries on business outside the Republic to a recipient who is a resident of the Republic to the extent that such services are utilized or consumed in the Republic otherwise than for the purpose of making taxable supplies;"Income Tax Act" means the Income Tax Act, 1962 (Act No. 58 of 1962);"input tax", in relation to a vendor, means—(a)tax charged under section 7 and payable in terms of that section by—(i)a supplier on the supply of goods or services made by that supplier to the vendor; or(ii)the vendor on the importation of goods by him; or(iii)the vendor under the provisions of section 7(3);(b)an amount equal to the tax fraction (being the tax fraction applicable at the time of payment) of any amount paid in respect of any consideration in money given by the vendor for the supply (not being a taxable supply) to him by way of a sale on or after the commencement date by a resident of the Republic of any second-hand goods situated in the Republic: Provided that where, in relation to such supply, the parties are connected persons, such consideration in money shall be deemed to be the amount paid for the goods to the extent that it does not exceed the open market value of such goods; and(c)an amount equal to the tax fraction of the consideration in money deemed by section 10(16) to be for the supply (not being a taxable supply) by a debtor to the vendor of goods repossessed under an instalment credit agreement: Provided that the tax fraction applicable under this paragraph shall be the tax fraction applicable at the time of supply of the goods to the debtor under such agreement as contemplated in section 9(3)(c),where the goods or services concerned are acquired by the vendor wholly for the purpose of consumption, use or supply in the course of making taxable supplies or, where the goods or services are acquired by the vendor partly for such purpose, to the extent (as determined in accordance with the provisions of section 17) that the goods or services concerned are acquired by the vendor for such purpose;"instalment credit agreement" means any agreement entered into on or after the commencement date whereby any goods consisting of corporeal movable goods or of any machinery or plant, whether movable or immovable—(a)are supplied under a sale under which—(i)the goods are sold by the seller to the purchaser against payment by the purchaser to the seller of a stated or determinable sum of money at a stated or determinable future date or in whole or in part in instalments over a period in the future; and(ii)such sum of money includes finance charges stipulated in the agreement of sale; and(iii)the aggregate of the amounts payable by the purchaser to the seller under such agreement exceeds the cash value of the supply; and(iv)(aa)the purchaser does not become the owner of those goods merely by virtue of the delivery to or the use, possession or enjoyment by him thereof; or(bb)the seller is entitled to the return of those goods if the purchaser fails to comply with any term of that agreement; or(b)are supplied under a lease under which—(i)the rent consists of a stated or determinable sum of money payable at a stated or determinable future date or periodically in whole or in part in instalments over a period in the future; and(ii)such sum of money includes finance charges stipulated in the lease; and(iii)the aggregate of the amounts payable under such lease by the lessee to the lessor for the period of such lease (disregarding the right of any party thereto to terminate the lease before the end of such period) and any residual value of the leased goods on termination of the lease, as stipulated in the lease, exceeds the cash value of the supply; and(iv)the lessee is entitled to the possession, use or enjoyment of those goods for a period of at least 12 months; and(v)the lessee accepts the full risk of destruction or loss of, or other disadvantage to, those goods and assumes all obligations of whatever nature arising in connection with the insurance, maintenance and repair of those goods while the agreement remains in force;"insurance" means insurance or guarantee against loss, damage, injury or risk of any kind whatever, whether pursuant to any contract or law, and includes reinsurance; and "contract of insurance" includes a policy of insurance, an insurance cover, and a renewal of a contract of insurance: Provided that nothing in this definition shall apply to any insurance specified in section 2;"invoice" means a document notifying an obligation to make payment;"local authority" means—(a)any divisional council, rural council, municipal council, regional services council, town board, local board, village management board or health committee or any joint services board established under the KwaZulu and Natal Joint Services Act, 1990 (Act No. 84 of 1990);(b)any other body, council, board, committee or institution established or deemed to be established by or under any law which has functions similar to those of the councils, boards and committees enumerated in paragraph (a) and which may levy rates on the value of immovable property within its area of jurisdiction or receive payments for services rendered or to be rendered; and(c)any water board or regional water services corporation or any other institution which has powers similar to those of any such boards or corporations;"Minister" means the Minister of Finance;"money" means—(a)coins (other than coins made wholly or mainly from a precious metal other than silver) which the South African Reserve Bank has issued in the Republic in accordance with the provisions of section 14 of the South African Reserve Bank Act, 1989 (Act No. 90 of 1989), or which remain in circulation as contemplated in the proviso to subsection (1) of that section, and any paper currency which under the said Act is a legal tender;(b)(i)any coin (other than a coin made wholly or mainly from a precious metal) or paper currency of any country other than the Republic which is used or circulated or is intended for use or circulation as currency;(ii)any bill of exchange, promissory note, bank draft, postal order or money order,except when disposed of or imported as a collector's piece, investment article or item of numismatic interest;"motor car" includes any motor vehicle of a kind normally used on public roads, which has three or more wheels and is constructed or adapted wholly or mainly for the carriage of passengers, but does not include—(a)vehicles capable of accommodating only one person or suitable for carrying more than 16 persons; or(b)vehicles of an unladen mass of 3 500 kilograms or more; or(c)caravans and ambulances; or(d)vehicles constructed for a special purpose other than the carriage of persons and having no accommodation for carrying persons other than such as is incidental to that purpose;"open market value" in relation to the supply of goods or services, means the open market value thereof determined in accordance with the provisions of section 3;"output tax", in relation to any vendor, means the tax charged under section 7(1)(a) in respect of the supply of goods and services by that vendor;"person" includes any public authority, any local authority, any company, any body of persons (corporate or unincorporate), the estate of any deceased or insolvent person and any trust fund;"precious metals" means gold, silver, platinum, iridium and any other metals of the platinum group, and any other metal which the State President has by proclamation in the Gazette declared to be a precious metal for the purpose of this Act;"prescribed tax rate" means the rate of tax, expressed as a percentage, fixed by Parliament;"public authority" means any department or division of the public service (including a provincial administration, the South African Defence Force, the South African Police and the South African Prisons Service);"recipient", in relation to any supply of goods or services, means the person to whom the supply is made;"registration number", as respects any vendor, means the number allocated to him by the Commissioner for the purposes of this Act;"rental agreement" means—(a)any agreement entered into before, on or after the commencement date for the letting of goods, other than a lease referred to in paragraph (b) of the definition of "instalment credit agreement" in this section or a financial lease as defined in the Sales Tax Act, 1978 (Act No. 103 of 1978), prior to its repeal; and(b)any rental agreement, as defined in the said Act where such agreement is in force on or after the commencement date;"Republic", in the geographical sense, means the territory of the Republic of South Africa and includes the territorial waters, the fishing zone and the continental shelf referred to respectively in sections 2, 3 and 7 of the Territorial Waters Act, 1963 (Act No. 87 of 1963);"residential rental establishment" means any commercial rental establishment in which not less than 70 per cent of the persons to whom domestic goods and services are supplied reside, or are expected to reside, for a period of 45 days or longer;"resident of the Republic" means a person (other than a company) who is ordinarily resident in the Republic or a company which is a domestic company as defined in section 1 of the Income Tax Act: Provided that any other person or any other company shall be deemed to be a resident of the Republic to the extent that such person or company carries on in the Republic any enterprise or other activity and has a fixed or permanent place in the Republic relating to such enterprise or other activity;"returnable container" means any container belonging to a class of containers in relation to which, at the time of delivery of the contents thereof, ownership of that container is not transferred to the recipient of the contents and a specifically identified amount is usually charged as a deposit by the supplier of the contents upon the express undertaking of the supplier that upon the return of that container such deposit will be refunded or allowed as a credit to such recipient or any other person returning such container;"sale" means an agreement of purchase and sale and includes any transaction or act whereby or in consequence of which ownership of goods passes or is to pass from one person to another;"second-hand goods" means goods which were previously owned and used, excluding livestock;"services" means anything done or to be done, including the granting, assignment, cession or surrender of any right or the making available of any facility or advantage, but excluding a supply of goods or money;"specified country" means any country the territory of which formerly formed part of the Republic;"supplier", in relation to any supply of goods or services, means the person supplying the goods or services;"supply" includes all forms of supply, irrespective of where the supply is effected, and any derivative of "supply" shall be construed accordingly;"tax" means the tax leviable under section 7;"taxable supply" means any supply of goods or services which is chargeable with tax under the provisions of section 7(1)(a), including tax chargeable at the rate of zero per cent under section 11;"tax fraction" means the fraction calculated in accordance with the formula:in which formula "r" is the rate of tax applicable under section 7(1);"tax invoice" means a document provided as required by section 20;"tax period", in relation to a vendor, means a tax period determined under section 27;"this Act" includes the regulations;"trust fund" means any fund consisting of cash or other assets the administration of which is entrusted to any person acting in a fiduciary capacity by any person, whether under a deed of trust or by agreement, or by a deceased person under a will made by that person;"unconditional gift" means a payment voluntarily made to any association not for gain for the carrying on or the carrying out of the purposes of that association and in respect of which no identifiable direct valuable benefit arises or may arise in the form of a supply of goods or services to the person making that payment or in the form of a supply of goods or services to any other person who is a connected person in relation to the person making the payment, but does not include any payment made by a public authority or a local authority; `"vendor" means any person who is or is required to be registered under this Act: Provided that where the Commissioner has under section 23 determined the date from which a person is a vendor that person shall be deemed to be a vendor from that date;"welfare organization" means any association not for gain which is registered as a welfare organization under the National Welfare Act, 1978 (Act No. 100 of 1978), if it carries on or intends to carry on activities consisting of the provision of food, meals, board, lodging, clothing or other necessaries, comforts or amenities to aged or indigent persons, children or physically or mentally handicapped persons.2. Financial services
3. Determination of "open market value"
Part I – Administration
4. Act to be administered by Commissioner
5. Exercise of powers and performance of duties
6. 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
9. Time of supply
10. Value of supply of goods or services
11. Zero rating
12. Exempt supplies
The supply of any of the following goods or services shall be exempt from the tax imposed under section 7(1)(a):13. Collection of tax on importation of goods, determination of value thereof 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. Adjustments
19. Goods or services acquired before incorporation
Any company, being a vendor, shall, where any amount of tax has been charged in terms of section 7 in relation to the acquisition of goods or services for or on behalf of that company or in connection with the incorporation of that company, and those goods or services were acquired prior to incorporation by a person who—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
Subject to this Act, every vendor shall within 21 days and in such form as the Commissioner may prescribe notify the Commissioner in writing of—26. Liabilities not affected by person ceasing to be vendor
The obligations and liabilities under this Act of any person in respect of anything done, or omitted to be done, by that person while that person is a vendor shall not be affected by the fact that that person ceases to be a vendor, or by the fact that, being registered as a vendor, the Commissioner cancels that person’s registration as a vendor.Part IV – Returns, payments and assessments
27. Tax period
28. Returns and payments of tax
29. Special returns
Where goods are deemed by section 8(1) to be supplied in the course of an enterprise the person selling the goods (hereinafter referred to as the seller), whether or not the seller is a vendor, shall, within the period of 30 days after the date on which the sale was made—30. Other returns
In addition to any return required under any other provision of this Act, the Commissioner may require any person, whether or not that person is a vendor, to furnish on his own behalf or as an agent or trustee, to the Commissioner such further or other return, in a form prescribed by the Commissioner, as and when required by the Commissioner for the purposes of this Act.31. Assessments
Part V – Objections and appeals
32. Objections to certain decisions or assessments
33. Appeals to special court
34. Appeals against decisions of special court
35. Members of special court not disqualified from adjudicating
A member of a special court referred to in section 33 shall not solely on account of any liability imposed upon him under this Act be deemed to be interested in any matter upon which he may be called upon to adjudicate thereunder.36. Payment of tax pending appeal
The obligation to pay and the right to receive and recover any tax chargeable under this Act shall not, unless the Commissioner so directs, be suspended by any appeal or pending the decision of a court of law, but if any assessment is altered on appeal or in conformity with any such decision a due adjustment shall be made, amounts paid in excess being refunded with interest at such rate as may be fixed for the purposes of this section by the Minister from time to time by notice in the Gazette, and calculated from the date proved to the satisfaction of the Commissioner to be the date on which such excess was received and amounts short-paid being recoverable with penalty and interest calculated as provided in section 39(1).37. Burden of proof
The burden of proof that any supply or importation is exempt from or not liable to any tax chargeable under this Act or is subject to tax at the rate of zero per cent or that any value upon which tax is chargeable under this Act or any amount of tax chargeable under this Act is subject to any deduction or set-off or that any amount should be deducted as input tax, shall be upon the person claiming such exemption, non-liability, rate of zero per cent, deduction or set-off, and upon the hearing of any appeal from any decision of the Commissioner, the decision shall not be reversed or altered unless it is shown by the appellant that the decision is wrong.Part VI – Payment, recovery and refund of tax
38. Manner in which tax shall be paid
39. Penalty and interest for failure to pay tax when due
40. Recovery of tax
41. Liability for tax in respect of certain past supplies or importations
Notwithstanding anything to the contrary in this Act—42. Evidence as to assessments
The production of any document issued by the Commissioner purporting to be a copy of or an extract from any notice of assessment shall be conclusive evidence of the making of such assessment and shall, except in the case of proceedings on appeal against the assessment, be conclusive evidence that the amount and all the particulars of such assessment appearing in such document are correct.43. Security for tax
44. Refunds
45. Interest on delayed refunds
Part VII – Representative vendors
46. Persons acting in a representative capacity
The person responsible for performing the duties imposed by this Act—47. Power to appoint agent
The Commissioner may, if he thinks it necessary, declare any person to be the agent of any other person, and the person so declared an agent shall for the purposes of this Act be the agent of such other person in respect of the payment of any amount of tax, additional tax, penalty or interest payable by such other person under this Act and may be required to make payment of such amount from any moneys which may be held by him for or be due by him to the person whose agent he has been declared to be.48. Liability of representative vendors
49. Remedies of Commissioner against agent or trustee
The Commissioner shall have the same remedies against all property of any kind vested in or under the control or management of any agent or person acting in a fiduciary capacity as he would have against the property of any person liable to pay any tax, additional tax, penalty or interest chargeable under this Act and in as full and ample a manner.Part VIII – Special provisions
50. Separate enterprises, branches and divisions
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. Information
57. Powers of entry and search
58. Offences
Any person who—59. Offences and penalties in regard to tax evasion
60. Additional tax in case of evasion
61. Recovery of tax from recipient
62. Publication of names of tax offenders
63. Reporting of unprofessional conduct
Part X – Miscellaneous
64. Prices deemed to include tax
Any price charged by any vendor in respect of any taxable supply of goods or services shall for the purposes of this Act be deemed to include any tax payable in terms of section 7(1)(a) in respect of such supply.65. Prices advertised or quoted to include tax
Any price advertised or quoted by any vendor in respect of any taxable supply of goods or services shall include tax and the vendor shall in his advertisement or quotation state that the price includes tax, unless the total amount of the tax chargeable under section 7(1)(a), the price excluding tax and the price inclusive of tax for the supply are advertised or quoted by the vendor: Provided that price tickets on goods need not state that the prices include tax if this is stated by way of a notice prominently displayed at all entrances to the premises in which the enterprise is carried on and at all points in such premises where payments are effected: Provided further that the Commissioner may in the case of any vendor or class of vendors approve any other method of displaying prices of goods or services by such vendor or class of vendors during a period approved by the Commissioner which commences before and ends after the commencement date or, where the rate of tax is increased or reduced, the date on which the increased or reduced rate of tax takes effect.66. Rounding-off tables
Any amount of tax determinable under this Act shall be calculated in accordance with such rounding-off tables as the Commissioner may from time to time prescribe.67. Contract price or consideration may be varied according to rate of value-added tax
68. Tax relief allowable to certain diplomats and diplomatic and consular missions
69. Issue of diplomatic tax relief certificates to certain diplomats and representatives of diplomatic and consular missions
70. Jurisdiction of courts
Any person charged with an offence under this Act may, notwithstanding anything to the contrary contained in any law, be tried in respect of that offence by any court having jurisdiction within any area in which he resides or carries on business.71. Authentication and service of documents
72. Arrangements to overcome difficulties or anomalies
If in any ease the Commissioner is satisfied that in consequence of the manner in which any vendor or class of vendors conducts his or their business, trade or occupation, difficulties or anomalies have arisen or may arise in regard to the application of any of the provisions of this Act, the Commissioner may give a direction as to the manner in which such provisions shall be applied in the case of such vendor or class of vendors, and the Commissioner may make such arrangements with such vendor or class of vendors as to the calculation or payment of tax or the application of any rate of zero per cent or any exemption from tax provided in this Act as appear to overcome such difficulties or anomalies: Provided that such direction or arrangement shall not have the effect of substantially reducing or increasing the ultimate liability for tax levied under this Act.73. Schemes for obtaining undue tax benefits
74. Regulations
75. Prevention of or relief from double taxation in Republic and specified country
76. Amendments varying rate of tax or certain fixed amounts or Schedule 1 or 2
77. Notice during session of Parliament of variation of rate of tax
78. Transitional matters
79. Amendment of section 9 of Act 40 of 1949, as amended by section 3 of Act 31 of 1953, section 12 of Act 80 of 1959, section 3 of Act 70 of 1963, section 3 of Act 77 of 1964, section 1 of Act 81 of 1965, section 7 of Act 103 of 1969, section 2 of Act 89 of 1972, section 3 of Act 66 of 1973, section 5 of Act 88 of 1974, section 77 of Act 54 of 1976, section 2 of Act 95 of 1978, section 6 of Act 106 of 1980, section 2 of Act 99 of 1981, section 2 of Act 118 of 1984, section 3 of Act 81 of 1985, section 3 of Act 86 of 1987, section 4 of Act 87 of 1988 and section 1 of Act 69 of 1989
Section 9 of the Transfer Duty Act, 1949, is hereby amended by the addition of the following subsection:80. Amendment of section 12 of Act 40 of 1949, as substituted by section 8 of Act 103 of 1969 and amended by section 2 of Act 72 of 1970, section 2 of Act 92 of 1971, section 1 of Act 70 of 1975 and section 4 of Act 86 of 1987
Section 12 of the Transfer Duty Act, 1949, is hereby amended by the substitution for subsection (2) of the following subsection:81. Amendment of section 23 of Act 77 of 1968, as amended by section 20 of Act 103 of 1969, section 13 of Act 92 of 1971, section 11 of Act 89 of 1972, section 10 of Act 66 of 973, section 10 of Act 88 of 1974, section 20 of Act 106 of 1980, section 6 of Act 87 of 1982, section 5 of Act 92 of 1983, section 25 of Act 87 of 1988 and section 8 of Act 69 of 1989
Section 23 of the Stamp Duties Act, 1968, is hereby amended by the addition to paragraph (b) of subsection (4) of the following subparagraph:82. Amendment of section 24 of Act 77 of 1968, as amended by section 21 of Act 103 of 1969, section 11 of Act 88 of 1974, section 4 of Act 70 of 1975, section 12 of Act 114 of 1977, section 6 of Act 92 of 1983, section 26 of Act 87 of 1988 and section 9 of Act 69 of 1989
83. Amendment of Item 15 of Schedule 1 to Act 77 of 1968, as substituted by section 13 of Act 89 of 1972 and amended by section 16 of Act 66 of 1973, section 21 of Act 88 of 1974, section 3 of Act 104 of 1976, section 20 of Act 114 of 1977, section 8 of Act 95 of 1978, section 8 of Act 102 of 1979, section 21 of Act 106 of 1980, section 9 of Act 99 of 1981, section 7 of Act 87 of 1982, section 14 of Act 92 of 1983, section 11 of Act 118 of 1984, section 11 of Act 81 of 1985, section 5 of Act 71 of 1986, section 13 of Act 108 of 1986, section 11 of Act 86 of 1987, section 33 of Act 87 of 1988 and section 14 of Act 69 of 1989
Item 15 of Schedule 1 of the Stamp Duties Act, 1968, is hereby amended by the addition under the heading "Exemptions from the duty under paragraph (3):" of the following subparagraph:84. Amendment of Item 18 of Schedule 1 to Act 77 of 1968, as amended by section 26 of Act 103 of 1969, section 18 of Act 66 of 1973 and section 34 of Act 87 of 1988
85. Repeal of laws
86. Act binding on State, and effect of certain exemptions from taxes
This Act shall bind the State, and no provision contained in any ether law providing for an exemption from any tax or duty shall be construed as applying or referring, as the case may be, to the tax leviable under this Act unless such tax is specifically mentioned in such provision.87. Short title
This Act shall be called the Value-Added Tax Act, 1991.History of this document
30 September 1991
Commenced
12 June 1991 this version
05 June 1991
Assented to
Subsidiary legislation
Title | Numbered title |
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Notice of Expiration of VAT Certificate Issued in Terms of Schedule 1(8) of the Value Added Tax Act 89 of 1991 | General Notice 305 of 2020 |
Cited documents 6
Legislation 6
Documents citing this one 678
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- South Africa Government Gazette dated 2003-02-18 number 24421
- South Africa Government Gazette dated 2003-02-18 number 24438
- South Africa Government Gazette dated 2003-02-18 number 24443
- South Africa Government Gazette dated 2003-02-18 number 24446
- South Africa Government Gazette dated 2003-02-18 number 24448
- South Africa Government Gazette dated 2003-02-18 number 24468
- South Africa Government Gazette dated 2003-02-18 number 24469
- South Africa Government Gazette dated 2003-02-18 number 24470
- South Africa Government Gazette dated 2003-02-18 number 24471
- South Africa Government Gazette dated 2003-02-18 number 24472
- South Africa Government Gazette dated 2003-02-19 number 24484
- South Africa Government Gazette dated 2003-02-19 number 24485
- South Africa Government Gazette dated 2003-02-19 number 24486
- South Africa Government Gazette dated 2003-02-19 number 24494
- South Africa Government Gazette dated 2003-02-19 number 24495
- South Africa Government Gazette dated 2003-02-19 number 24496
- South Africa Government Gazette dated 2003-02-19 number 24497
- South Africa Government Gazette dated 2003-02-19 number 24500
- South Africa Government Gazette dated 2003-02-19 number 24501
- South Africa Government Gazette dated 2003-02-19 number 24502
- South Africa Government Gazette dated 2003-02-19 number 24506
- South Africa Government Gazette dated 2003-02-20 number 24516
- South Africa Government Gazette dated 2003-02-20 number 24518
- South Africa Government Gazette dated 2003-02-20 number 24521
- South Africa Government Gazette dated 2003-02-20 number 24524
- South Africa Government Gazette dated 2003-02-20 number 24528
- South Africa Government Gazette dated 2003-02-24 number 24640
- South Africa Government Gazette dated 2003-02-24 number 24641
- South Africa Government Gazette dated 2003-02-24 number 24648
- South Africa Government Gazette dated 2003-02-24 number 24649
- South Africa Government Gazette dated 2003-02-24 number 24652
- South Africa Government Gazette dated 2003-02-25 number 24650
- South Africa Government Gazette dated 2003-02-26 number 24651
- South Africa Government Gazette dated 2003-02-26 number 24654
- South Africa Government Gazette dated 2003-02-27 number 24655
- South Africa Government Gazette dated 2003-02-27 number 24656
- South Africa Government Gazette dated 2003-02-27 number 24657
- South Africa Government Gazette dated 2003-02-27 number 24992
- South Africa Government Gazette dated 2003-02-28 number 24658
- South Africa Government Gazette dated 2003-02-28 number 24660
- South Africa Government Gazette dated 2003-02-28 number 24661
- South Africa Government Gazette dated 2003-02-28 number 24662
- South Africa Government Gazette dated 2003-02-28 number 24663
- South Africa Government Gazette dated 2003-02-28 number 24982
- South Africa Government Gazette dated 2003-02-28 number 24987
- South Africa Government Gazette dated 2003-03-03 number 24665
- South Africa Government Gazette dated 2003-03-03 number 24666
- South Africa Government Gazette dated 2003-03-03 number 24667
- South Africa Government Gazette dated 2003-03-03 number 24668
- South Africa Government Gazette dated 2003-03-04 number 24669
- South Africa Government Gazette dated 2003-03-04 number 24670
- South Africa Government Gazette dated 2003-03-04 number 24671
- South Africa Government Gazette dated 2003-03-04 number 24672
- South Africa Government Gazette dated 2003-03-05 number 24673
- South Africa Government Gazette dated 2003-03-05 number 24674
- South Africa Government Gazette dated 2003-03-05 number 24675
- South Africa Government Gazette dated 2003-03-05 number 24676
- South Africa Government Gazette dated 2003-03-05 number 24677
- South Africa Government Gazette dated 2003-04-04 number 24636
- South Africa Government Gazette dated 2003-04-17 number 24750
- South Africa Government Gazette dated 2003-04-22 number 24754
- South Africa Government Gazette dated 2003-04-25 number 24756
- South Africa Government Gazette dated 2003-04-25 number 24789
- South Africa Government Gazette dated 2003-05-23 number 24878
- South Africa Government Gazette dated 2003-05-31 number 25047
- South Africa Government Gazette dated 2003-06-06 number 24932
- South Africa Government Gazette dated 2003-06-06 number 25046
- South Africa Government Gazette dated 2003-06-13 number 25059
- South Africa Government Gazette dated 2003-06-20 number 25070
- South Africa Government Gazette dated 2003-06-27 number 25106
- South Africa Government Gazette dated 2003-08-01 number 25251
- South Africa Government Gazette dated 2003-08-08 number 25292
- South Africa Government Gazette dated 2003-08-22 number 25348
- South Africa Government Gazette dated 2003-09-05 number 25419
- South Africa Government Gazette dated 2003-09-12 number 25426
- South Africa Government Gazette dated 2003-09-12 number 25439
- South Africa Government Gazette dated 2003-11-21 number 25734
- South Africa Government Gazette dated 2003-11-28 number 25754
- South Africa Government Gazette dated 2003-12-22 number 25864
- South Africa Government Gazette dated 2004-01-28 number 25959
- South Africa Government Gazette dated 2004-01-30 number 25950
- South Africa Government Gazette dated 2004-06-09 number 26427
- South Africa Government Gazette dated 2004-07-27 number 26612
- South Africa Government Gazette dated 2004-10-01 number 26835
- South Africa Government Gazette dated 2005-01-24 number 27188
- South Africa Government Gazette dated 2005-01-24 number 27189
- South Africa Government Gazette dated 2005-02-11 number 27235
- South Africa Government Gazette dated 2005-06-10 number 27661
- South Africa Government Gazette dated 2005-07-13 number 27786
- South Africa Government Gazette dated 2005-08-12 number 27887
- South Africa Government Gazette dated 2005-08-26 number 27908
- South Africa Government Gazette dated 2005-08-26 number 27909
- South Africa Government Gazette dated 2005-08-26 number 27928
- South Africa Government Gazette dated 2005-08-26 number 27931
- South Africa Government Gazette dated 2005-09-02 number 27967
- South Africa Government Gazette dated 2005-09-23 number 28029
- South Africa Government Gazette dated 2005-09-23 number 28035
- South Africa Government Gazette dated 2005-10-07 number 28099
- South Africa Government Gazette dated 2006-02-24 number 28501
- South Africa Government Gazette dated 2006-02-24 number 28503
- South Africa Government Gazette dated 2006-02-24 number 28510
- South Africa Government Gazette dated 2006-03-17 number 28605
- South Africa Government Gazette dated 2006-03-30 number 28690
- South Africa Government Gazette dated 2007-01-24 number 29556
- South Africa Government Gazette dated 2007-02-07 number 29604
- South Africa Government Gazette dated 2007-03-28 number 29742
- South Africa Government Gazette dated 2007-05-04 number 29849
- South Africa Government Gazette dated 2007-08-08 number 30157
- South Africa Government Gazette dated 2007-08-08 number 30158
- South Africa Government Gazette dated 2007-10-12 number 30370
- South Africa Government Gazette dated 2007-12-10 number 30558
- South Africa Government Gazette dated 2008-07-03 number 31208
- South Africa Government Gazette dated 2008-12-05 number 31657
- South Africa Government Gazette dated 2009-09-30 number 32611
- South Africa Government Gazette dated 2009-11-26 number 32724
- South Africa Government Gazette dated 2009-12-04 number 32753
- South Africa Government Gazette dated 2010-02-26 number 2619
- South Africa Government Gazette dated 2010-03-01 number 32994
- South Africa Government Gazette dated 2010-11-02 number 33726
- South Africa Government Gazette dated 2010-11-02 number 33727
- South Africa Government Gazette dated 2010-11-11 number 33751
- South Africa Government Gazette dated 2010-12-01 number 33820
- South Africa Government Gazette dated 2011-02-04 number 33987
- South Africa Government Gazette dated 2011-04-01 number 34177
- South Africa Government Gazette dated 2011-08-25 number 34551
- South Africa Government Gazette dated 2011-11-25 number 34767
- South Africa Government Gazette dated 2011-12-02 number 34788
- South Africa Government Gazette dated 2011-12-29 number 34907
- South Africa Government Gazette dated 2012-01-05 number 34916
- South Africa Government Gazette dated 2012-01-05 number 34917
- South Africa Government Gazette dated 2012-01-18 number 34945
- South Africa Government Gazette dated 2012-01-23 number 34955
- South Africa Government Gazette dated 2012-03-30 number 35208
- South Africa Government Gazette dated 2012-04-13 number 35263
- South Africa Government Gazette dated 2012-10-25 number 35756
- South Africa Government Gazette dated 2012-12-20 number 36036
- South Africa Government Gazette dated 2013-02-01 number 36122
- South Africa Government Gazette dated 2013-02-08 number 36119
- South Africa Government Gazette dated 2013-03-20 number 36269
- South Africa Government Gazette dated 2013-05-24 number 36479
- South Africa Government Gazette dated 2013-05-30 number 36509
- South Africa Government Gazette dated 2013-07-19 number 36666
- South Africa Government Gazette dated 2013-10-09 number 36912
- South Africa Government Gazette dated 2013-10-21 number 36921
- South Africa Government Gazette dated 2013-11-15 number 37014
- South Africa Government Gazette dated 2013-12-12 number 37158
- South Africa Government Gazette dated 2015-01-20 number 38406
- South Africa Government Gazette dated 2015-03-20 number 38592
- South Africa Government Gazette dated 2015-03-27 number 38629
- South Africa Government Gazette dated 2015-03-30 number 38638
- South Africa Government Gazette dated 2015-03-30 number 38653
- South Africa Government Gazette dated 2015-05-11 number 38747
- South Africa Government Gazette dated 2015-06-12 number 38863
- South Africa Government Gazette dated 2015-06-17 number 38884
- South Africa Government Gazette dated 2015-08-05 number 39056
- South Africa Government Gazette dated 2015-08-06 number 39058
- South Africa Government Gazette dated 2015-08-07 number 39062
- South Africa Government Gazette dated 2015-08-27 number 39130 part 1
- South Africa Government Gazette dated 2015-08-28 number 39131
- South Africa Government Gazette dated 2015-08-28 number 39134
- South Africa Government Gazette dated 2015-12-17 number 39530
- South Africa Government Gazette dated 2015-12-18 number 39529
- South Africa Government Gazette dated 2015-12-24 number 39543
- South Africa Government Gazette dated 2015-12-24 number 39549
- South Africa Government Gazette dated 2016-01-08 number 39586
- South Africa Government Gazette dated 2016-01-08 number 39588
- South Africa Government Gazette dated 2016-02-26 number 39754
- South Africa Government Gazette dated 2016-06-24 number 40088 part 1
- South Africa Government Gazette dated 2016-12-15 number 40496 part 1
- South Africa Government Gazette dated 2017-01-19 number 40562
- South Africa Government Gazette dated 2017-01-19 number 40563
- South Africa Government Gazette dated 2017-12-14 number 41323
- South Africa Government Gazette dated 2017-12-18 number 41341
- South Africa Government Gazette dated 2017-12-18 number 41342 part 1
- South Africa Government Gazette dated 2018-11-23 number 42053 part 1
- South Africa Government Gazette dated 2018-12-21 number 42127 part 1
- South Africa Government Gazette dated 2019-01-17 number 42169
- South Africa Government Gazette dated 2019-01-17 number 42171
- South Africa Government Gazette dated 2019-02-01 number 42209
- South Africa Government Gazette dated 2019-03-18 number 42316
- South Africa Government Gazette dated 2020-01-15 number 42952
- South Africa Government Gazette dated 2020-02-07 number 43002
- South Africa Government Gazette dated 2020-06-03 number 43384
- South Africa Government Gazette dated 2020-06-04 number 43391
- South Africa Government Gazette dated 2020-08-07 number 43591
- South Africa Government Gazette dated 2020-10-09 number 43798
- South Africa Government Gazette dated 2020-10-23 number 43834 part 1
- South Africa Government Gazette dated 2020-11-13 number 43900 part 1
- South Africa Government Gazette dated 2021-01-20 number 44083
- South Africa Government Gazette dated 2021-01-28 number 44113
- South Africa Government Gazette dated 2021-02-11 number 44145
- South Africa Government Gazette dated 2021-04-01 number 44383 part 1
- South Africa Government Gazette dated 2021-08-27 number 45058 part 1
- South Africa Government Gazette dated 2021-09-23 number 45208
- South Africa Government Gazette dated 2021-11-26 number 45554
- South Africa Government Gazette dated 2021-12-10 number 45616
- South Africa Government Gazette dated 2021-12-10 number 45624
- South Africa Government Gazette dated 2022-01-19 number 45787
- South Africa Government Gazette dated 2022-06-08 number 46512
- South Africa Government Gazette dated 2022-07-15 number 47019
- South Africa Government Gazette dated 2023-08-11 number 49108 part 1
- South Africa Government Gazette dated 2023-12-22 number 49894
- South Africa Government Gazette dated 2023-12-22 number 49947
- Transvaal Provincial Gazette dated 1991-07-24 number 4767
- Transvaal Provincial Gazette dated 1991-07-31 number 4768
- Transvaal Provincial Gazette dated 1991-08-14 number 4771
- Transvaal Provincial Gazette dated 1991-08-21 number 4772
- Transvaal Provincial Gazette dated 1992-01-08 number 4800
- Transvaal Provincial Gazette dated 1992-01-15 number 4801
- Transvaal Provincial Gazette dated 1992-02-12 number 4809
- Transvaal Provincial Gazette dated 1992-08-05 number 4849
- Transvaal Provincial Gazette dated 1992-08-12 number 4850
- Transvaal Provincial Gazette dated 1992-08-26 number 4852
- Transvaal Provincial Gazette dated 1992-12-23 number 4880
- Transvaal Provincial Gazette dated 1993-04-28 number 4907
- Transvaal Provincial Gazette dated 1993-08-14 number 4934
- Transvaal Provincial Gazette dated 1994-06-01 number 5007
- Western Cape Provincial Gazette dated 2016-11-28 number 7707
- Western Cape Provincial Gazette dated 2017-05-08 number 7767
- Western Cape Provincial Gazette dated 2017-09-22 number 7828
- Western Cape Provincial Gazette dated 2018-03-12 number 7895
- Western Cape Provincial Gazette dated 2019-04-08 number 8078
- Western Cape Provincial Gazette dated 2021-08-31 number 8482
Judgment 94
- Anioma Property (Pty) Ltd v DMFT Property Developers and Others (49230/2021) [2023] ZAGPJHC 170 (7 March 2023)
- Anioma Property (Pty) Ltd v DMFT Property Developers and Others (49230/2021) [2023] ZAGPJHC 56 (8 March 2023)
- Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others [2023] ZACC 13 (30 May 2023)
- Assmang Proprietary Ltd v Commissioner for the South African Revenue Service and Others (91960/2015) [2023] ZAGPPHC 727 (27 June 2023)
- Assured Freight Services (Pty) Ltd v Comair Ltd (73/2006) [2007] ZASCA 20 (22 March 2007)
- Attieh and Others v Commissioner for South African Revenue Services (33784/2019) [2022] ZAGPPHC 587 (6 September 2022)
- CSARS v Marshall NO and Others (816 of 2015) [2016] ZASCA 158 (3 October 2016)
- Citibank N.A. South Africa Branch and Another v Commissioner For The South African Revenue Service (2022-043103) [2023] ZAGPPHC 1112 (20 September 2023)
- Commisioner for the South African Revenue Services v Khagiso Afrika Holdings (Pty) Ltd and Others (49048/2021) [2023] ZAGPPHC 29 (16 January 2023)
- Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd (291/2012) [2014] ZASCA 91 (12 June 2014)
- Commissioner for South African Revenue Service and Others v Dragon Freight (Pty) Ltd and Others (751 of 2021) [2022] ZASCA 84 (7 June 2022)
- Commissioner for South African Revenue Service v British Airways Plc (141/2004) [2005] ZASCA 20 (29 March 2005)
- Commissioner for South African Revenue Service v Capitec Bank Limited (94 of 2021) [2022] ZASCA 97 (21 June 2022)
- Commissioner for South African Revenue Service v Glencore Operations SA (Pty) Ltd (462/2020) [2021] ZASCA 111 (10 August 2021)
- Commissioner for South African Revenue Service v Hawker Air Services (Pty) Ltd; Commissioner for South African Revenue Service v Hawker Aviation Services Partnership and Others (379/2005) [2006] ZASCA 51 (31 March 2006)
- Commissioner for South African Revenue Service v Medtronic International Trading SARL (456/2021) [2023] ZASCA 20 (3 March 2023)
- Commissioner for South African Revenue Service v Sprigg Investment 117 CC t/a Global Investment (36/2010) [2010] ZASCA 172 (1 December 2010)
- Commissioner for South African Revenue Services Gauteng West v Levue Investments (Pty) Ltd (537/2006) [2007] ZASCA 22 (23 March 2007)
- Commissioner for South African Revenue Services v De Beers Consolidated Mines Ltd (503/2011) [2012] ZASCA 103 (1 June 2012)
- Commissioner for the South African Revenue Service v Respublica (Pty) Ltd (1025 of 2017) [2018] ZASCA 109 (12 September 2018)
- Commissioner for the South African Revenue Services v Amawele Joint Venture CC (908 of 2017) [2018] ZASCA 115 (19 September 2018)
- Commissioner, South African Revenue Service v Van der Merwe and Others (598 of 2015) [2016] ZASCA 138 (29 September 2016)
- Commissioner: South African Revenue Service v Sasol Chevron Holdings Limited (1044 of 2020) [2022] ZASCA 56 (22 April 2022)
- Competition Commission of South Africa v Group Five Construction Ltd [2022] ZACC 45 (27 October 2022)
- Competition Commission of South Africa v Group Five Construction Limited [2022] ZACC 36 (27 October 2022)
- Consol Glass (Pty) Ltd v The Commissioner for the South African Revenue Service (1010/2019) [2020] ZASCA 175 (18 December 2020)
- DPP, Western Cape v Schoeman and Another (904/2017) [2019] ZASCA 158 (28 November 2019)
- Daniels v Campbell and Others [2004] ZACC 14 (11 March 2004)
- Dankie Oupa Delwery CC v Commissioner of the South African Revenue Services (39598/20) [2022] ZAGPPHC 1010 (6 September 2022)
- Delta 200 Properties (Pty) Ltd v Dale and Others (LCC 31/2019) [2020] ZALCC 16 (12 August 2020)
- Diageo South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (330/2019) [2020] ZASCA 34 (3 April 2020)
- Director of Public Prosecutions, Western Cape v Parker (103/2014) [2014] ZASCA 223 (12 December 2014)
- Engelbrecht v S (446/2010) [2011] ZASCA 68 (17 May 2011)
- Erasmus v Commissioner for the South African Revenue Service (9706/21) [2023] ZAWCHC 127 (18 August 2023)
- Estate Agency Affairs Board v McLaggan and Another (161/2004) [2005] ZASCA 34 (31 March 2005)
- First National Bank of SA Limited t/a Wesbank v Commissioner for the South African Revenue Services and Another; First National Bank of SA Limited t/a Wesbank v Minister of Finance [2002] ZACC 5 (16 May 2002)
- Florence v Government of the Republic of South Africa (CCT 127/13) [2014] ZACC 22 (26 August 2014)
- Fourie and Another v Minister of Home Affairs and Another [2003] ZACC 11 (31 July 2003)
- Gaertner and Others v Minister of Finance and Others (12632/12) [2013] ZAWCHC 237 (8 April 2013)
- General Council of Bar of South Africa v Geach and Others ; Pillay and Others v Pretoria Society of Advocates and Another ; Bezuidenthout v Pretoria Society of Advocates (277/12) [2012] ZASCA 175 (29 November 2012)
- Glencore Operations SA (Pty) Ltd and Others v Commissioner for the South African Revenue Service N.O. and Another (15988/2020) [2023] ZAGPPHC 810 (17 July 2023)
- H R Computek (Pty) Ltd v Commissioner for the South African Revenue Services (830/2012) [2012] ZASCA 178 (29 November 2012)
- Hassim v Commissioner South African Revenue Services (438/2001) [2002] ZASCA 140 (26 November 2002)
- Johannesburg Society of Advocates v Kajee (2018/40335) [2023] ZAGPJHC 645 (6 June 2023)
- Johannesburg Society of Advocates v Kajee (35095/2018) [2018] ZAGPJHC 606 (24 October 2018)
- Joosub and Another v National Director Public Prosecutions, In Re: National Director of Public Prosecutions v Joosub and Others (8169/18) [2018] ZAGPPHC 600 (28 March 2018)
- Jt International Manufacturing South Africa (Pty) Ltd v Commissioner for South African Revenue Service (29690/14) [2023] ZAGPPHC 1426 (10 October 2023)
- Kelvin Park Properties CC v Paterson NO (558/1998) [2000] ZASCA 58 (29 September 2000)
- Leuven Metals (Pty) Lt31d v Commissioner for South African Revenue Service (31356/21) [2022] ZAGPPHC 679 (19 May 2022)
- Lueven Metals (Pty) Ltd v Commissioner for South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023)
- M M obo D M v Road Accident Fund (15651/2015) [2023] ZAGPPHC 1368 (1 December 2023)
- Master Currency (Pty) Ltd v Commissioner for South African Revenue Services (155/2012) [2013] ZASCA 17 (20 March 2013)
- Mbali Coal (Pty) Ltd v Commissioner For The South African African Revenue Services (81950/2019) [2023] ZAGPPHC 1128 (5 October 2023)
- Metcash Trading Limited v Commissioner for the South African Revenue Service and Another [2000] ZACC 21 (24 November 2000)
- Miles Plant Hire v Commissioner SARS (20430/2014) [2015] ZASCA 98 (1 June 2015)
- Milner Street Properties (Pty) Ltd v Eckstein Properties (Pty) Ltd (488/1999) [2001] ZASCA 95 (21 September 2001)
- Minister of Safety and Security and Another v Van der Merwe and Others (556/2009) [2010] ZASCA 101 (7 September 2010)
- Mlungwana and Others v S and Another (Equal Education, Right2Know Campaign and UN Special Rapporteur on the Rights to Freedom of Peaceful Assembly and of Association as Amici Curiae) [2018] ZACC 45 (19 November 2018)
- Mobile Telephone Networks (Pty) Ltd v Commissioner for South African Revenue Service (855/2021) [2022] ZASCA 142 (24 October 2022)
- Moosa NO and Others v High Street Auction Company (Pty) Ltd (3691/2018) [2018] ZAKZPHC 61 (6 November 2018)
- Motloung and Another v Minister of Finance and Others (5492/2021) [2022] ZAFSHC 152 (21 November 2022)
- Motsepe v Commissioner for Inland Revenue [1997] ZACC 3 (27 March 1997)
- Mukuru Africa (Pty) Ltd v Commissioner for South African Revenue Service (520/2020) [2021] ZASCA 116 (16 September 2021)
- Municipal Employees’ Pension Fund and Others v Chrisal Investments (Pty) Ltd and Others (792/2019) [2020] ZASCA 116 (1 October 2020)
- Mystical Ice Trading 50 CC v Rietfontein View Estate (Pty) Ltd (Application for Leave to Appeal) (19260/21) [2022] ZAGPPHC 691 (12 May 2022)
- NU Africa Duty Free Shops (Pty) Ltd v Commissioner for South African Revenue Service (25788/2022) [2023] ZAGPJHC 1305 (27 October 2023)
- Nesongozwi v Commissioner for South African Revenue Service (838/2021) [2022] ZASCA 138 (24 October 2022)
- Poulter v Commissioner for South African Revenue Service (A88/2023) [2024] ZAWCHC 54 (2 April 2024)
- Price Waterhouse Meyernel v Thoroughbred Breeders' Association of South Africa (28/2002) [2002] ZASCA 137 (15 November 2002)
- Rennies Travel (Pty) Ltd v Commissioner for South African Revenue Services (205 of 2021) [2022] ZASCA 83 (6 June 2022)
- S v Grundling (20616/2014) [2015] ZASCA 129 (28 September 2015)
- S v Malan (A 217/2012) [2013] ZAWCHC 93 (30 April 2013)
- S v Moosagie and Another (CC 29/2010) [2012] ZAECPEHC 31 (17 May 2012)
- S v Saeed (432/2005) [2006] ZASCA 45 (29 March 2006)
- Sechaba Medical Solutions and Others v Sekete and Others (216/2014) [2015] ZASCA 8 (11 March 2015)
- Shaikh v Standard Bank of SA Ltd and Another (27/2007) [2007] ZASCA 168 (29 November 2007)
- Shelton v South African Revenue Service (142/2000) [2001] ZASCA 129 (27 November 2001)
- Shivambu and Another v FR Pandelani Inc (30053/20) [2021] ZAGPJHC 178 (19 November 2021)
- Singh v Commissioner for the South African Revenue Service (500/2001) [2003] ZASCA 31 (31 March 2003)
- South African Reserve Bank and Another v Maddocks NO and Another (1268/2021) [2023] ZASCA 4 (23 January 2023)
- South African Rugby Football Union v Commissioner for the South African Revenue Services (90/1998) [1999] ZASCA 80 (1 October 1999)
- Stellenbosch Farmers' Winery Ltd v Commissioner for the South African Revenue Service, Commissioner for the South African Revenue Service v Stellenbosch Farmers' Winery Ltd (511/2011) [2012] ZASCA 72 (25 May 2012)
- Stow v Regional Magistrate, PE NO and Others, Meyer v Cooney NO and Others (2320/2013; 3986/2009) [2017] ZAECGHC 12 (9 February 2017)
- Stow v Regional Magistrate, Port Elizabeth NO and Others; Meyer v Cooney NO and Others (47 of 2018; 911 of 2017) [2018] ZASCA 186 (12 December 2018)
- TCT Leisure (Pty) Ltd v Commissioner for the South African Revenue Services (59/2009) [2010] ZASCA 10 (12 March 2010)
- Total Brite Star Service Station CC v Enspa Trading Company (Pty) Ltd and Others (1661/2021) [2022] ZAECELLC 23 (1 November 2022)
- Unilever Bestfoods Robertsons (Pty) Ltd and Others v Soomar and Another (613/2005) [2006] ZASCA 144 (1 December 2006)
- Van Aardt v Galway (923/2010) [2011] ZASCA 201 (24 November 2011)
- Voestalpine Vae SA (Pty) Ltd v Transnet Freight Rail A Division of Transnet Soc Ltd and Another (22363/2021) [2022] ZAGPPHC 1052 (22 November 2022)
- Volks NO v Robinson and Others [2005] ZACC 2 (21 February 2005)
- Weare v Commissioner for South African Revenue Service (401/2003) [2004] ZASCA 89 (29 September 2004)
- XO Africa Safaris v CSARS (395 of 2015) [2016] ZASCA 160 (3 October 2016)
- Xstrata South Africa (Pty) Limited v Bright Idea Projects 411 CC t/a MK Metals (21994/13) [2018] ZAGPPHC 530 (28 March 2018)
- Zikhulise Cleaning Maintenance and Transport CC v Commissioner for the South African Revenue Service (34564/16) [2017] ZAGPPHC 46 (2 November 2017)