Value-Added Tax Notices

The Government Notices on this page have been issued in terms of the Value-Added Tax Act, 1991, and have been arranged in the year they have been published.

The navigation pane above can be used to locate Notices published in terms of any of the other tax Acts.
 
Where the implementation date differs from the publication date, it is written in bold text for ease of reference.
 
 
2016
Publication Date GG and Notice Numbers Description Implementation Date
20 May 2016
​GG.40004
R.558
Amendment of item no. 412.10/00.00/01.00 of Schedule No. 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991) in terms of Section 74(3)(a) as a consequence to the amendment of rebate item 412.10/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964 (Act 91 of 1964)
​20 May 2016
 
 
 
2014
Publication Date GG and Notice Numbers Description Implementation Date
​17 April 2014
​GG 37554
R.288
​Amendment of paragraph 8 of Schedule 1 - Insertion of item 460.23 to provide for an exemption from the levying of VAT on equipment imported and used in the exploration for, or production of, petroleum 
1 January 2014
 
 
 
2011
Publication Date GG and Notice Numbers Description Implementation Date
​1 April 2011

​GG 34177
Notice 290

Manner of submission of certain returns and payments of VAT prescribed in terms of paragraph (v) of the proviso to section 28(1)

Note: 

From 1 May 2011 there are limits on payments by cheque and certain vendors have to work electronically

​1 April 2011
​​1 April 2011

​GG 34177
Notice 291

 

​Time of making of certain payments of VAT prescribed in terms of paragraph (iv) of the proviso to
section 28(1)

 

Note: 

Payments via the drop box need to be received by no later than 15:00 from 1 May 2011

​1 April 2011
 
 
 
2009
Publication Date GG and Notice Numbers Description Implementation Date
​24 July 2009
​GG 32416
R.766
​​Amendment of the passenger allowances in items 407.00 and 407.02 in paragraph 8 to Schedule 1 as a consequence of the amendment of the duty free allowances for passengers in Schedule No. 4 to the Customs and Excise Act, 1964
​24 July 2009
 
 
 
 
 
2007
Publication Date GG and Notice Numbers Description Implementation Date
​28 March 2007

​GG 29742
Notice 271

​Fixing the amount of tax in dispute for purposes of appeal to the Tax Board

​1 May 2007
 
 
 
 
2005
Publication Date GG and Notice Numbers Description Implementation Date
​17 November 2005 ​GG 21733
Notice 1123
​​Fixing of amount for purposes of appeals to specially constituted Board in terms of section 33A ​1 December 2005
​11 February 2005

​GG 27235
Notice 112

​Determination of welfare activities for purposes of the definition of 'welfare organisation' in s.1

​11 February 2005
 
 
 
 
 
2004
Publication Date GG and Notice Numbers Description Implementation Date
​28 March 2004

​GG 26113
R.312

​Prescribing of procedures for submitting returns in electronic format and requirements for electronic signatures in terms of s.28(7)

​28 March 2004
​10 December 2004
​GG 27070
Notice 1429
​Fixing the amount of tax in dispute for purposes of appeal to the Tax Board
​1 January 2005
 
 
 
 
2003
Publication Date GG and Notice Numbers Description Implementation Date
​17 January 2003
​GG 24274
R.111
​Amendment of the passenger allowances in items 407.00 and 407.02 in pararaph 8 of Schedule 1 as a consequence of the amendment of the duty free allowances for passengers in Schedule No. 4 to the Customs and Excise Act, 1964
17 January 2003
 
 
 
2002
Publication Date GG and Notice Numbers Description Implementation Date
​13 September 2002
​GG 23817
R.1160
​Determination of interest rate for purposes of the definition of "prescribed rate" in section 1
1 October 2002
 
 
 
1998
Publication Date GG and Notice Numbers Description Implementation Date
​13 November 1998
​GG 19471
Notice 2761
​Export incentive scheme in terms of paragraph (d) of the definition of 'exported' in s.1
13 November 1998
 
 
 
1991
Publication Date GG and Notice Numbers Description Implementation Date
​22 November 1991
​GG 13651
Notice 2835
​Directions for purposes of section 10(8) and (13) - fringe benefits - motor vehicles
22 November 1991
 
Last Updated: 20/05/2016 12:10 PM     print this page
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