41. Liability for tax in respect of certain past supplies or importations

Notwithstanding anything to the contrary in this Act (other than the provisions of section 41B)-

(a)     no amount of tax otherwise properly chargeable and payable by any person or not deductible by him under this Act, shall be recoverable by the Commissioner in respect of any past supply of goods or services or any past importation of goods if, in terms of a general written ruling by the Commissioner or a general oral ruling given by him prior to 9 July 1993 which had not been withdrawn by him at the time at which the said person became contractually obliged to supply or receive such goods or services, as the case may be, no tax was payable or a deduction was allowed in respect of such supply or importation;

[Paragraph (a) substituted by section 36 of Act 97 of 1993 and section 98 of Act 30 of 1998]

(b)     no further amount of tax shall be recoverable by the Commissioner in respect of or in relation to any past supply of goods or services or any past importation of goods if, in terms of a general written ruling by the Commissioner or a general oral ruling given by him prior to 9 July 1993 which had not been withdrawn by him at the time of such supply or importation, the tax payable or deductible in respect of such supply or importation had been calculated and paid or had been deducted in accordance with such ruling, as the case may be;

[Paragraph (b) substituted by section 36 of Act 97 of 1993 and section 98 of Act 30 of 1998]

(c)     where any written decision or, prior to 9 July 1993 an oral decision has been given by the Commissioner-

(i)      to the effect that any person is required or not required to be registered as a vendor in terms of the provisions of this Act; or

(ii)     as to the taxable or non-taxable nature of any supply of goods or services by any person or of the importation of goods by any person (including any decision as to the applicability of any exemption or rate of zero per cent) or as to the deductibility or non-deductibility in terms of section 16(3) of tax in respect of the supply to any person of goods or services or the importation by any person of goods,

and such decision is subsequently withdrawn, such withdrawal shall, as respects any contractual obligation incurred in accordance with the decision given by the Commissioner by the person concerned before such withdrawal to supply or receive the goods or services concerned, not affect the liability or non-liability of that person for the payment of tax in accordance with such decision or his entitlement or otherwise to a deduction of tax, as determined in accordance with such decision, as the case may be, provided such decision was accepted by the said person and all the material facts were known to the Commissioner when the decision was given:

[Paragraph (c) amended by section 36 of Act 97 of 1993 and substituted by section 98 of Act 30 of 1998]

: Provided further that paragraphs (a), (b) and (c) shall not apply to-

(i)      a written decision or a general written ruling issued by the Commissioner prior to 1 January 2007 in respect of supplies which are or will be made or goods imported on or after 1 January 2007, except to the extent that the Commissioner prescribes in writing that the written decision or the general written ruling has binding effect on or after that date; or

(ii)     a written decision or a general written ruling issued by the Commissioner on or after 1 January 2007.

[Further proviso added by section 16 of Act 9 of 2007 with effect from 1 January 2007]

[Section 41 amended by section 39(1)(a) of Act 21 of 2006, by section 16(1) of Act 9 of 2007 and by section 11 of Act 22 of 2018]

41A.    ……….

[Section 41A inserted by section 40 of Act 21 of 2006 with effect from 1 January 2007 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]