Section 32 (VAT) – Objections to certain decisions

32. Objections to certain decisions

[Heading of section 32 substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(1)     The following decisions of the Commissioner are subject to objection and appeal:

(a)     any decision given in writing by the Commissioner-

(i)      in terms of section 23(7) notifying that person of the Commissioner’s refusal to register that person in terms of this Act;

(ii)     in terms of section 24(6) or (7) notifying that person of the Commissioner’s decision to cancel any registration of that person in terms of this Act or of the Commissioner’s refusal to cancel such registration; or

(iii)  ……….

(iv)  refusing to approve a method for determining the ratio contemplated in section 17(1); or

(b)     ……….

(c)     any decision made by the Commissioner and served on that person in terms of section 50A(3) or (4).

[Subsection (1) amended by section 38 of Act 27 of 1997, section 97 of Act 30 of 1998, section 95 of Act 53 of 1999 and section 15 of Act 9 of 2007 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(2)     ……….

[Subsection (2) substituted by section 182 of Act 45 of 2003 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(3)     ……….

[Subsection (3) substituted by section 159 of Act 60 of 2001 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(4)     ……….

[Subsection (4) substituted by section 159 of Act 60 of 2001 and section 15 of Act 9 of 2007 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(5)     ……….

[Subsection (5) substituted by section 159 of Act 60 of 2001 and section 15 of Act 9 of 2007 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]

33. ……….

[Section 33 amended by section 35 of Act 136 of 1991, section 160 of Act 60 of 2001, section 183 of Act 45 of 2003, section 34 of Act 36 of 2007, and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

34. ……….

[Section 34 amended by section 162 of Act 60 of 2001 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

35. ……….

[Section 35 substituted by section 163 of Act 60 of 2001 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

 36. ……….

[Section 36 substituted by section 2 of Act 61 of 1993, amended by section 18 of Act 140 of 1993, section 22 of Act 20 of 1994, s.33 of Act 37 of 1996, section 39 of Act 27 of 1997 and section 164 of Act 60 of 2001, substituted by section 38 of Act 18 of 2009 effective on 1 February 2011 – substitution repealed by section 271 (Schedule 1 paragraph 196) of Act 28 of 2011 effective on 1 October 2012 – and repealed by section 271 (Schedule 1 paragraph 127) of Act 28 of 2011 effective on 1 October 2012]

37. ……….

[Section 37 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]