72. Decisions to overcome difficulties, anomalies or incongruitie

(1)     If in any case the Commissioner is satisfied that in consequence of the manner in which any vendor or class of vendors conducts his, her or their business, trade or occupation, difficulties, anomalies or incongruities have arisen or may arise in regard to the application of any of the provisions of this Act and similar difficulties, anomalies or incongruities have arisen or may arise for any other vendor or class of vendors of the same kind or who make similar supplies of goods or services, the Commissioner may make a decision as to-

(a)       the manner in which such provisions shall be applied; or

(b)       the calculation or payment of tax provided in this Act,

in the case of such vendor or class of vendors or any person transacting with such vendor or class of vendors as appears to overcome such difficulties, anomalies or incongruities: Provided that such decision shall not-

(i)      have the effect of reducing or increasing the liability for tax levied under this Act; or

(ii)     be contrary to the construct and policy intent of this Act as a whole or any specific provision in this Act.

(2)    Sections 75, 81, 83, 84, 85, 86, 87, 89 and 90 of the Tax Administration Act apply mutatis mutandis to a decision under subsection (1) and for this purpose the definitions of a “binding class ruling” and a “binding private ruling” are not limited to a “proposed transaction”.

(3)     The Commissioner may publish by public notice a list of transactions or matters in respect of which the Commissioner may decline to make a decision.

[Section 72 substituted by section 28 of Act 20 of 1994, by section 271 read with paragraph 146 of Schedule 1 of Act 28 of 2011 and by section 73(1) of Act 34 of 2019 deemed effective on 21 July, 2019 and applicable in respect of all applications made on or after that date]