68. Tax relief allowable to certain diplomats and diplomatic and consular missions

(1)     The Minister may, with the concurrence of the Cabinet member responsible for international relations and cooperation, authorize the granting of relief, by way of a refund, in respect of value-added tax paid or borne-

[Words preceding paragraph (a) substituted by section 86 of Act 17 of 2017 effective on 18 December 2017]

(a)     by any person enjoying full or limited immunity, rights or privileges under sections 3, 4, 5 and 6 of the Diplomatic Immunities and Privileges Act, 2001 (Act No. 37 of 2001), or under an agreement or otherwise as contemplated in section 7 of that Act or under the recognized principles of international law; or

[Paragraph (a) substituted by section 39 of Act 136 of 1992, section 26 of Act 20 of 1994 and section 107 of Act 32 of 2004]

(b)     by any diplomatic or consular mission of a foreign country established in the Republic, relating to transactions concluded for the official purposes of such mission.

[Paragraph (b) substituted by section 26 of Act 20 of 1994]

(2)     The relief contemplated in subsection (1) (a) shall not be granted to any South African citizen or permanent resident of the Republic.

(3)     The Minister may authorize any relief under this section on such conditions and subject to such restrictions as he may deem fit.

(4)     Any claim for a refund of tax under this section shall be made in such form and at such time as the Commissioner may prescribe and shall be accompanied by such proof of payment of tax or certification as the Commissioner may require.

69. ……….

[Section 69 amended by section 44 of Act 136 of 1991, section 40 of Act 136 of 1992 and section 42 of Act 97 of 1993 and repealed by section 27 of Act 20 of 1994]

70. ……….

[Section 70 amended by section 120 of Act 74 of 2002 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

71. ……….

[Section 71 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]