Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11779) dated 25 August 2017.
Please remember to periodically “Check for Updates”!
VALUE-ADDED TAX ACT 89 OF 1991
(English text signed by the State President)
[Assented to: 5 June 1991]
[Commencement Date: 30 September 1991]
as amended by:
Government Notice No. R288 of GG 37554 of 2014
Taxation Laws Amendment Act 43 of 2014
Tax Administration Laws Amendment Act 44 of 2014
Taxation Laws Amendment Act 43 of 2014
Tax Administration Laws Amendment Act 23 of 2015
Taxation Laws Amendment Act 25 of 2015
Government Notice No. R723 of GG 39100 of 2015
Government Notice No. R558 of GG 40004 of 2016
Taxation Laws Amendment Act 15 of 2016
Tax Administration Laws Amendment Act 16 of 2016
Tax Administration Laws Amendment Act 13 of 2017
Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017
Taxation Laws Amendment Act 17 of 2017
Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018
Tax Administration Laws Amendment Act 22 of 2018
Taxation Laws Amendment Act 23 of 2018
Tax Administration Laws Amendment Act 33 of 2019
Taxation Laws Amendment Act 34 of 2019
Government Notice R226 – Government Gazette 43051 of 28 February 2020
Taxation Laws Amendment Act 23 of 2020
Tax Administration Laws Amendment Act 24 of 2020
Tax Administration Laws Amendment Act 16 of 2022
Taxation Laws Amendment Act 20 of 2022
Latest 2024 Live Updates: COMPLETED (including 1 April 2024 amendments)!
Taxation Laws Amendment Act 17 of 2023
Tax Administration Laws Amendment Act 18 of 2023
To report an issue, please contact us at service@hApp-e-tax.co.za
ACT
To provide for taxation in respect of the supply of goods and services and the importation of goods; to amend the Transfer Duty Act, 1949, so as to provide for an exemption; to amend the Stamp Duties Act, 1968, so as to provide for an exemption from stamp duty and to discontinue the levying of certain stamp duties; to repeal the Sales Tax Act, 1978; and to provide for matters connected therewith.