29. Special records and payments

Where goods are deemed by section 8(1) to be supplied in the course of an enterprise the person selling the goods (hereinafter referred to as the seller), whether or not the seller is a vendor, shall, within the period of 30 days after the date on which the sale was made-

(a)     obtain and retain the following information in the manner prescribed by the Commissioner:

(i)      the name and address of the seller and, if registered as a vendor, his or her VAT registration number;

(ii)     the name and address of the person whose goods are sold (hereinafter referred to as the owner) and, if the owner is registered under this Act, the VAT registration number of the owner;

(iii)    the date of the sale;

(iv)    the description and quantity of the goods sold; and

(v)     the selling price of the goods and the amount of tax charged in respect of the supply of goods under the sale, being the tax leviable in respect of such supply under section 7(1)(a);

[Paragraph (a) amended by section 49 of Act 16 of 2004 and by section 271 read with paragraph 122 of Schedule 1 of Act 28 of 2011 and substituted by section 10(b) of Act 22 of 2018]

(b)     pay to the Commissioner the amount of tax so charged; and

(c)     send or deliver to the owner a copy of the document reflecting the information referred to in paragraph (a),

[Paragraph (c) substituted by section 10(c) of Act 22 of 2018]

and the seller and the owner shall exclude from any return which the seller or owner is required to furnish under section 28 the tax charged on the supply of goods under the sale contemplated in this section.

[Section 29 amended by section 10(a) and(d) of Act 22 of 2018]

30. ……….

[Section 30 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]