41B.    VAT class ruling and VAT ruling

 

(1)     The Commissioner may issue a VAT class ruling or a VAT ruling and in applying the provisions of Chapter 7 of the Tax Administration Act, a VAT class ruling or a VAT ruling must be dealt with as if it were a binding class ruling or a binding private ruling, respectively: Provided that-

(a)     the provisions of sections 79(4)(f), (k), (6) and 81(1)(b) of the Tax Administration Act shall not apply to any VAT class ruling or VAT ruling;

(b)     an application for a VAT class ruling or a VAT ruling in terms of this section shall not be accepted by the Commissioner if the application-

(i)      is for an advance tax ruling that qualifies for acceptance in terms of Chapter 7 of the Tax Administration Act; and

(ii)      falls within a category of rulings prescribed by the Minister by regulation for which applications for rulings in terms of this section may not be accepted.

[Subsection (1) amended by section 42(a) of Act 61 of 2008 and by section 40 of Act 18 of 2009, substituted by section 271 read with paragraph 131 of Schedule 1 of Act 28 of 2011 and amended by section 20 of Act 33 of 2019]

 

(2)     For the purposes of this section-

“VAT class ruling” means a written statement issued by the Commissioner to a class of vendors or persons regarding the interpretation or application of this Act;

“VAT ruling” means a written statement issued by the Commissioner to a person regarding the interpretation or application of this Act.

 

42. ……….

[Section 42 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

43. ……….

[Section 43 amended by section 99 of Act 30 of 1998, section 97 of Act 53 of 1999 and section 81 of Act 30 of 2000 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]