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VAT 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.

2021
Publication DateGG and Notice NumbersDescriptionImplementation Date
14 June 2021
New!
GG.44705
Notice R.526

Amendment to VAT Notice No. R.369 of Government Gazette No. 44473 in order to change the effective date to 1 August 2021

With effect from 1 August 2021
23 April 2021GG.44473 Notice R.369

Amendment to Paragraph 8 of Schedule 1 to the VAT Act, 1991, as a consequence to the amendment to Schedule No. 4 of the Customs and Excise Act, Act 91 of 1964, in order to regulate purchases made by diplomats at licensed special shops

With effect from 1 July 2021
1 April 2021GG.44383
Notice 300
Notice prescribing a list of transactions or matters in respect of which the Commissioner may decline to make a decision in terms of section 72 of the Value-Added Tax Act
1 April 2021
2020 
Publication DateGG and Notice NumbersDescriptionImplementation Date
9 October 2020GG.47381
Notice R.1069
Amendment of Paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991) in terms of Section 74(3)(a) to insert item 406.00 in consequence of the insertion of rebate item 406.04 in Schedule No. 4 of the Customs and Excise Act, 1964 (Act No. 91 of 1964)
9 October 2020
3 June 2020GG.43384
Notice 305
Notice of Expiration of VAT Certificate issued in terms of Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item 412.11/00.00/01.00
 Explanatory Note:
This notice serves to advise interested parties that the global Value-Added Tax (VAT) Certificate issued by the International Trade Administration Commission of South Africa (ITAC) on 8 April 2020 under
Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item No. 412.11/00.00/01.00 (Rebate Item 412.11) will expire at midnight on Friday, 5 June 2020.
 

5 June 2020

28 February 2020GG.43051
R.226
Amendment to item no. 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as a consequence of the amendment to rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964 (Act No. 91 of 1964)
28 February 2020
 
 
 
2019
Publication DateGG and Notice NumbersDescriptionImplementation Date
18 March 2019
GG.42316
Notice 429
Regulations prescribing electronic services for the purpose of the definition of “electronic services” in section 1 of the Value-Added Tax Act, 1991
1 April 2019
28 February 2019GG.43051
Notice R.226
Amendment to item no. 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as a consequence of the amendment to rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964 (Act No. 91 of 1964)
28 February 2019
 
 
 
2016
Publication DateGG and Notice NumbersDescriptionImplementation 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 DateGG and Notice NumbersDescriptionImplementation 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 DateGG and Notice NumbersDescriptionImplementation Date
1 April 2011GG 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)

 Explanatory Note:
From 1 May 2011 there are limits on payments by cheque and certain vendors have to work electronically 
1 April 2011
1 April 2011GG 34177
Notice 291
Time of making of certain payments of VAT prescribed in terms of paragraph (iv) of the proviso to
section 28(1)
 Explanatory 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 DateGG and Notice NumbersDescriptionImplementation 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 DateGG and Notice NumbersDescriptionImplementation Date
28 March 2007GG 29742
Notice 271

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

1 May 2007
 
 
 
 
2005
Publication DateGG and Notice NumbersDescriptionImplementation 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 2005GG 27235
Notice 112

Determination of welfare activities for purposes of the definition of ‘welfare organisation’ in s.1

11 February 2005
 
 
 
 
 
2004
Publication DateGG and Notice NumbersDescriptionImplementation Date
28 March 2004GG 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 DateGG and Notice NumbersDescriptionImplementation 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 DateGG and Notice NumbersDescriptionImplementation 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 DateGG and Notice NumbersDescriptionImplementation 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 DateGG and Notice NumbersDescriptionImplementation Date
22 November 1991
GG 13651
Notice 2835
Directions for purposes of section 10(8) and (13) – fringe benefits – motor vehicles
22 November 1991

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