6 March 2026 – Value-Added Tax Act, 1962
Constitutional Law – Section 7(4) of the VAT Act 89 of 1991 – impermissible delegation of legislative power to the Minister – Section 7(4) authorising the executive to determine rate of tax that applies across the economy – delegated power not accompanied by express statutory criteria governing the magnitude of the alteration, nor requiring parliament’s ratification within a defined short period after its exercise – No sufficiently defined statutory
limits or mechanisms of prompt legislative control to ensure that the balance between executive agility and parliamentary supremacy is maintained – section 7(4) declared unconstitutional and invalid as it constitutes an impermissible delegation of legislative power to the executive.
