25. Vendor to notify change of status

In addition to any requirement under the Tax Administration Act, every vendor shall within 21 days notify the Commissioner in writing of-

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(a)     any change in the constitution or nature of the principal enterprise or enterprises of that vendor;

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

(b)     any change of address at or from which, or the name in which, any enterprise is carried on by that vendor;

(c)     any change whereby that vendor ceases to satisfy the conditions provided in section 15(2), where the Commissioner has given a direction in respect of that vendor in terms of that section;

(d)     any change whereby the provisions of section 27(3)(a) become applicable in the case of that vendor;

(dA) ……..

[Paragraph (dA) inserted by section 10(1) of Act 10 of 2005 and deleted by section 9 of Act 22 of 2018]

(e)     any change in the composition of the members of a partnership or joint venture;

[Paragraph (e) added by section 96 of Act 30 of 1998]

(f)      ……….

[Paragraph (f) inserted by section 94 of Act 53 of 1999 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(g)     any change whereby the provisions of section 27(4)(a)(iii) are no longer applicable in the case of that vendor;

[Paragraph (g) inserted by section 40 of Act 34 of 2004 and substituted by section 21 of Act 39 of 2013 effective on 1 March 2014]

(h)     any changes in the majority ownership of any company

[Paragraph (h) inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]