Category: PART I – ADMINISTRATION (VAT)

Section 5 (VAT) – Exercise of powers and performance of duties

Posted on by admin_kmos

5. Exercise of powers and performance of duties

(1)     The powers conferred and the duties imposed upon the Commissioner by or in terms of the provisions of this Act or any amendment thereof may be exercised or performed by the Commissioner, or by any SARS official.

[Subsection (1) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(2)     ……….

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]


6. ……….

[Section 6 amended by section 20 of Act 37 of 1996, section 34 of Act 34 of 1997, section 88 of Act 30 of 1998, section 66 of Act 19 of 2001, section 150 of Act 60 of 2001, section 116 of Act 74 of 2002, section 48 of Act 12 of 2003, section 45 of Act 16 of 2004, section 13 of Act 10 of 2006, section 36 of Act 21 of 2006, section 26 of Act 36 of 2007 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

Section 4 (VAT) – Administration of Act

Posted on by admin_kmos

4. Administration of Act

(1)     The Commissioner is responsible for carrying out the provisions of this Act.

(2)     Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.

[Section 4 amended by section 34 of Act 34 of 1997 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]