[{"ID":"13291","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11779) dated 25 August 2017.<\/strong><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

VALUE-ADDED TAX ACT 89 OF 1991<\/strong><\/p>\n

<\/p>\n

(English text signed by the State President)<\/p>\n

<\/p>\n

[Assented to: 5 June 1991]<\/em><\/p>\n

[Commencement Date: 30 September 1991]<\/em><\/p>\n

<\/p>\n

as amended by:<\/strong><\/p>\n

<\/p>\n

Government Notice No. R288 of GG 37554 of 2014<\/p>\n

Taxation Laws Amendment Act 43 of 2014<\/p>\n

Tax Administration Laws Amendment Act 44 of 2014<\/p>\n

Taxation Laws Amendment Act 43 of 2014<\/p>\n

Tax Administration Laws Amendment Act 23 of 2015<\/p>\n

Taxation Laws Amendment Act 25 of 2015<\/p>\n

Government Notice No. R723 of GG 39100 of 2015<\/p>\n

Government Notice No. R558 of GG 40004 of 2016<\/p>\n

Taxation Laws Amendment Act 15 of 2016<\/p>\n

Tax Administration Laws Amendment Act 16 of 2016<\/p>\n

Tax Administration Laws Amendment Act 13 of 2017<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017<\/p>\n

Taxation Laws Amendment Act 17 of 2017<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018<\/p>\n

Tax Administration Laws Amendment Act 22 of 2018<\/p>\n

Taxation Laws Amendment Act 23 of 2018<\/p>\n

Tax Administration Laws Amendment Act 33 of 2019<\/p>\n

Taxation Laws Amendment Act 34 of 2019<\/p>\n

Government Notice R226 \u2013\u00a0Government Gazette\u00a0<\/em>43051 of 28 February 2020<\/p>\n

Taxation Laws Amendment Act 23 of 2020<\/span><\/p>\n

Tax Administration Laws Amendment Act 24 of 2020<\/span><\/p>\n

Tax Administration Laws Amendment Act 16 of 2022<\/span><\/span><\/span><\/p>\n

Taxation Laws Amendment Act 20 of 2022<\/span><\/span><\/span><\/p>\n

<\/p>\n

Latest 2024 Live Updates<\/strong><\/span>: <\/span>COMPLETED (including 1 April 2024 amendments)<\/span><\/span>!<\/span><\/strong><\/span><\/p>\n

Taxation Laws Amendment Act\u00a017 of 2023<\/strong><\/span><\/p>\n

Tax Administration Laws Amendment Act\u00a018 of 2023<\/strong><\/span><\/p>\n

<\/p>\n

To report an issue, please contact us at service@hApp-e-tax.co.za<\/span><\/strong><\/span><\/p>\n

<\/p>\n

ACT<\/strong><\/p>\n

<\/p>\n

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.<\/strong><\/p>\n","post_title":"Value-Added Tax Act Citation","collection_order":2,"collection":1525,"post_modified":"2024-04-09 18:54:57","post_date":"2018-03-27 14:59:53"},{"ID":"13536","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/p>\n","post_title":"Arrangement of sections (VAT)","collection_order":3,"collection":1525,"post_modified":"2019-03-06 17:09:57","post_date":"2018-04-09 17:54:48"},{"ID":"13116","post_content":"

Section 1 \u2013 Definitions<\/a><\/span><\/p>\n

Section 2 \u2013 Financial services<\/a><\/span><\/p>\n

Section 3 \u2013 Determination of \u201copen market value\u201d<\/a><\/p>\n

<\/p>\n

PART I<\/strong><\/a><\/p>\n

ADMINISTRATION<\/strong><\/p>\n

<\/p>\n

Section 4 \u2013 Administration of Act<\/a><\/p>\n

Section 5 \u2013 Exercise of powers and performance of duties<\/a><\/p>\n

Section 6 \u2013 [Repealed]<\/p>\n

<\/p>\n

PART II<\/strong><\/a><\/p>\n

VALUE-ADDED TAX<\/strong><\/p>\n

<\/p>\n

Section 7 \u2013 Imposition of value-added tax<\/a><\/p>\n

Section 8 \u2013 Certain supplies of goods or services deemed to be made or not made<\/a><\/span><\/p>\n

Section 8A \u2013 Sharia compliant financing arrangements<\/a><\/p>\n

Section 9 \u2013 Time of supply<\/a><\/p>\n

Section 10 \u2013 Value of supply of goods or services<\/a><\/span><\/p>\n

Section 11 \u2013 Zero rating<\/a><\/p>\n

Section 12 \u2013 Exempt supplies<\/a><\/p>\n

Section 13 \u2013 Collection of tax on importation of goods, determination of value thereof and exemptions from tax<\/a><\/p>\n

Section 14 \u2013 Collection of value-added tax on imported services, determination of value thereof and exemptions from tax<\/a><\/p>\n

Section 15 \u2013 Accounting basis<\/a><\/p>\n

Section 16 \u2013 Calculation of tax payable<\/a><\/p>\n

Section 17 \u2013 Permissible deductions in respect of input tax<\/a><\/p>\n

Section 18 \u2013 Change in use adjustments<\/a><\/p>\n

Section 18A \u2013 Adjustments in consequence of acquisition of going concern wholly or partly for purposes other than making taxable supplies<\/a><\/p>\n

Section 18B \u2013 Temporary letting of residential fixed property<\/a><\/p>\n

Section 18C \u2013 Adjustments for leasehold improvements<\/a><\/p>\n

Section 18D \u2013 Temporary letting of residential property<\/a><\/span><\/p>\n

Section 19 \u2013 Goods or services acquired before incorporation<\/a><\/p>\n

Section 20 \u2013 Tax invoices<\/a><\/span><\/p>\n

Section 21 \u2013 Credit and debit notes\ufeff<\/a><\/span><\/p>\n

Section 22 \u2013 Irrecoverable debts<\/a><\/p>\n

\u00a0<\/strong><\/p>\n

PART III<\/strong><\/a><\/p>\n

REGISTRATION<\/strong><\/p>\n

<\/p>\n

Section 23 \u2013 Registration of persons making supplies in the course of enterprises<\/a><\/p>\n

Section 24 \u2013 Cancellation of registration<\/a><\/p>\n

Section 25 \u2013 Vendor to notify change of status<\/a><\/p>\n

Section 26 \u2013 Liabilities not affected by person ceasing to be vendor<\/a><\/p>\n

<\/p>\n

PART IV<\/strong><\/a><\/p>\n

RETURNS, PAYMENTS AND ASSESSMENTS<\/strong><\/p>\n

<\/p>\n

Section 27 \u2013 Tax period<\/a><\/p>\n

Section 28 \u2013 Returns and payments of tax<\/a><\/p>\n

Section 29 \u2013 Special records and payments<\/a><\/p>\n

Section 30 \u2013 [Repealed]<\/p>\n

Section 31 \u2013 Assessments<\/a><\/p>\n

<\/p>\n

PART V<\/strong><\/a><\/p>\n

OBJECTIONS AND APPEALS<\/strong><\/p>\n

<\/p>\n

Section 32 \u2013 Objections to certain decisions<\/a><\/p>\n

Section 33 \u2013 [Repealed]<\/p>\n

Section 34 \u2013 [Repealed]<\/p>\n

Section 35 \u2013 [Repealed]<\/p>\n

Section 36 \u2013 [Repealed]<\/p>\n

Section 37 \u2013 [Repealed]<\/p>\n

<\/p>\n

PART VI<\/strong><\/a><\/p>\n

PAYMENT, RECOVERY AND REFUND OF TAX<\/strong><\/p>\n

<\/p>\n

Section 38 \u2013 Manner in which tax shall be paid<\/a><\/p>\n

Section 39 \u2013 Penalty for failure to pay tax when due<\/a><\/p>\n

Section 40 \u2013 [Repealed]<\/p>\n

Section 40A \u2013 [Repealed]<\/p>\n

Section 40B \u2013 [Repealed]<\/p>\n

Section 40C \u2013 Liability of bargaining councils or political parties for tax and limitation of refunds<\/a><\/p>\n

Section 40D \u2013 Liability for tax and limitation of refunds in respect of National Housing Programmes<\/a><\/p>\n

Section 41 \u2013 Liability for tax in respect of certain past supplies or importations<\/a><\/p>\n

Section 41A \u2013 [Repealed]<\/p>\n

Section 41B \u2013 VAT class ruling and VAT ruling<\/a><\/p>\n

Section 42 \u2013 [Repealed]<\/p>\n

Section 43 \u2013 [Repealed]<\/p>\n

Section 44 \u2013 Refunds<\/a><\/p>\n

Section 45 \u2013 Interest on delayed refunds<\/a><\/span><\/p>\n

Section 45A \u2013 Calculation of interest payable under this Act<\/a><\/p>\n

<\/p>\n

PART VII<\/strong><\/a><\/p>\n

REPRESENTATIVE VENDORS<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Section 46 \u2013 Persons acting in a representative capacity<\/a><\/p>\n

Section 47 \u2013 [Repealed]<\/p>\n

Section 48 \u2013 [Repealed]<\/p>\n

Section 49 \u2013 [Repealed]<\/p>\n

<\/p>\n

PART VIII<\/strong><\/a><\/p>\n

SPECIAL PROVISIONS<\/strong><\/p>\n

<\/p>\n

Section 50 \u2013 Separate enterprises, branches and divisions<\/a><\/p>\n

Section 50A \u2013 Separate persons carrying on same enterprise under certain circumstances deemed to be single person.<\/a><\/p>\n

Section 51 \u2013 Bodies of persons, corporate or unincorporate (other than companies)<\/a><\/p>\n

Section 52 \u2013 Pooling arrangements<\/a><\/p>\n

Section 53 \u2013 Death or insolvency of vendor<\/a><\/p>\n

Section 54 \u2013 Agents and auctioneers<\/a><\/span><\/p>\n

Section 54A \u2013 Advance Tax Rulings<\/a><\/p>\n

<\/p>\n

PART IX<\/strong><\/a><\/p>\n

COMPLIANCE<\/strong><\/p>\n

<\/p>\n

Section 55 \u2013 Records<\/a><\/p>\n

Section 56 \u2013 [Repealed]<\/p>\n

Section 57 \u2013 [Repealed]<\/p>\n

Section 58 \u2013 Offences<\/a><\/p>\n

Section 59 \u2013 [Repealed]<\/p>\n

Section 60 \u2013 [Repealed]<\/p>\n

Section 61 \u2013 Recovery of tax from recipient<\/a><\/p>\n

Section 62 \u2013 [Repealed]<\/p>\n

Section 63 \u2013 [Repealed]<\/p>\n

<\/p>\n

PART X<\/strong><\/a><\/p>\n

MISCELLANEOUS<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Section 64 \u2013 Prices deemed to include tax<\/a><\/p>\n

Section 65 \u2013 Prices advertised or quoted to include tax<\/a><\/p>\n

Section 66 \u2013 Rounding-off of tax<\/a><\/p>\n

Section 67 \u2013 Contract price or consideration may be varied according to rate of value-added tax\u00a0\u00a0 <\/a><\/p>\n

Section 67A \u2013 Application of increased or reduced tax rate<\/a><\/p>\n

Section 68 \u2013 Tax relief allowable to certain diplomats and diplomatic and consular missions<\/a><\/p>\n

Section 69 \u2013 [Repealed]<\/p>\n

Section 70 \u2013 [Repealed]<\/p>\n

Section 71 \u2013 [Repealed]<\/p>\n

Section 72 \u2013 Arrangements and decisions to overcome difficulties, anomalies or incongruities<\/a><\/p>\n

Section 73 \u2013 Schemes for obtaining undue tax benefits<\/a><\/p>\n

Section 74 \u2013 Schedules and Regulations<\/a><\/p>\n

Section 75 \u2013 Tax agreements<\/a><\/p>\n

Section 76 \u2013 [Repealed]<\/p>\n

Section 77 \u2013 [Repealed]<\/p>\n

Section 78 \u2013 Transitional matters<\/a><\/p>\n

Section 78A \u2013 Transitional matters: Turnover Tax<\/a><\/p>\n

Section 79 \u2013 <\/u>Amendment of section 9 of Act 40 of 1949<\/u><\/a><\/p>\n

Section 80 \u2013 <\/u>Amendment of section 12 of Act 40 of 1949 <\/u><\/a><\/p>\n

Section 81 \u2013 Amendment of section 23 of Act 77 of 1968<\/a><\/p>\n

Section 82 \u2013 Amendment of section 24 of Act 77 of 1968<\/a><\/p>\n

Section 83 \u2013 Amendment of Item 15 of Schedule 1 to Act 77 of 1968<\/a><\/p>\n

Section 84 \u2013 Amendment of Item 18 of Schedule 1 to Act 77 of 1968<\/a><\/p>\n

Section 85 \u2013 Repeal of laws<\/a><\/p>\n

Section 86 \u2013 Act binding on State, and effect of certain exemptions from taxes<\/a><\/p>\n

Section 86A \u2013 Provisions relating to special economic zones<\/a><\/p>\n

Section 87 \u2013 Short title<\/a><\/p>\n

<\/p>\n

Schedule 1 \u2013 Exemption: certain goods imported into the Republic<\/a><\/span><\/p>\n

Schedule 2 \u2013 Zero rate: supply of goods used or consumed for agricultural, pastoral or other farming purposes<\/a><\/p>\n

Schedule 3 \u2013 Laws repealed<\/a><\/p>\n","post_title":"VAT Act Index","collection_order":4,"collection":1525,"post_modified":"2024-04-15 10:19:56","post_date":"2018-03-27 10:45:37"},{"ID":"13110","post_content":"

1. Definitions<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 In this Act, unless the context otherwise indicates-<\/span><\/p>\n","post_title":"Section 1 (VAT) - Definitions","collection_order":5,"collection":1525,"post_modified":"2019-03-06 17:27:05","post_date":"2018-03-27 10:43:00"},{"ID":"13298","post_content":"

\u201cadjusted cost\u201d,<\/strong> means the cost of any goods or services where tax has been charged or would have been charged if section 7<\/a> of this Act had been applicable prior to the commencement date, in respect of the supply of goods and services or if the vendor was or would have been entitled to an input tax deduction in terms of paragraph (b) of the definition of \u201cinput tax\u201d;<\/p>\n

[Definition of \u201cadjusted cost\u201d inserted by section 164 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\"Adjusted cost\" definition of section 1 of VAT Act","collection_order":6,"collection":1525,"post_modified":"2019-05-31 10:42:56","post_date":"2018-04-09 11:29:19"},{"ID":"13300","post_content":"

\u201cancillary transport services\u201d<\/strong> means stevedoring services, lashing and securing services, cargo inspection services, preparation of customs documentation, container handling services and storage of transported goods or goods to be transported;<\/p>\n","post_title":"\"Ancillary transport services\" definition of section 1 of VAT Act","collection_order":7,"collection":1525,"post_modified":"2019-05-31 10:43:10","post_date":"2018-04-09 11:34:42"},{"ID":"13302","post_content":"

\u201cassociation not for gain\u201d<\/strong> means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any religious institution of a public character; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any other society, association or organization, whether incorporated or not (other than an educational institution in respect of which the provisions of paragraph (c) apply), which-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0 is carried on otherwise than for the purposes of profit or gain to any proprietor, member or shareholder; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 is, in terms of its memorandum, articles of association, written rules or other document constituting or governing the activities of that society, association or organization-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0required to utilize any property or income solely in the furtherance of its aims and objects; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 prohibited from transferring any portion thereof directly or indirectly in any manner whatsoever so as to profit any person other than by way of the payment in good faith of reasonable remuneration to any officer or employee of the society, association or organization for any services actually rendered to such society, association or organization; and<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0upon the winding-up or liquidation of such society, association or organization, obliged to give or transfer its assets remaining after the satisfaction of its liabilities to some other society, association or organization with objects similar to those of the said society, association or organization; or<\/span><\/p>\n

[Paragraph (b) substituted by section 23 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any educational institution of a public character, whether incorporated or not, which-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is carried on otherwise than for the purposes of profit or gain to any proprietor, member or shareholder; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0is, in terms of its memorandum, articles of association, written rules or other document constituting or governing the activities of that educational institution-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0required to utilize any property or income solely in the furtherance of its aims and objects; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 prohibited from transferring any portion thereof directly or indirectly in any manner whatsoever so as to profit any person other than by way of the payment in good faith of reasonable remuneration to any officer or employee of the educational institution for any services actually rendered to such institution;<\/span><\/p>\n

[Paragraph (c) added by section 23 of Act 27 of 1997]<\/span><\/p>\n","post_title":"\"Association not for gain\" definition of section 1 of VAT Act","collection_order":8,"collection":1525,"post_modified":"2019-10-27 18:51:22","post_date":"2018-04-09 11:36:07"},{"ID":"13304","post_content":"

\u201ccash value\u201d<\/strong>, in relation to the supply of goods supplied under an instalment credit agreement or by a surrender of goods as defined in this section, means-<\/p>\n

[Words preceding paragraph (a) substituted by section 165 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where the seller or lessor is a banker or financier, an amount equal to or exceeding the sum of the cost to the banker or financier of the goods, including any cost of erection, construction, assembly or installation of the goods borne by the banker or financier and the tax leviable under section 7<\/a>(1)(a) in respect of such supply by the banker or financier; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where the seller or lessor is a dealer, an amount equal to or exceeding the price (including tax) at which the goods are normally sold by him for cash or may normally be acquired from him for cash (including tax) and any charge (including tax) made by the seller or lessor in respect of the erection, construction, assembly or installation of the goods if such charge is financed by the seller or lessor under the instalment credit agreement;<\/span><\/p>\n","post_title":"\"Cash value\" definition of section 1 of VAT Act","collection_order":9,"collection":1525,"post_modified":"2019-05-31 10:43:53","post_date":"2018-04-09 11:38:44"},{"ID":"13306","post_content":"

\u201cclose corporation\u201d<\/strong> means a close corporation within the meaning of the Close Corporations Act, 1984 (Act No. 69 of 1984);<\/p>\n","post_title":"\"Close corporation\" definition of section 1 of VAT Act","collection_order":10,"collection":1525,"post_modified":"2019-05-31 10:44:00","post_date":"2018-04-09 11:39:14"},{"ID":"13308","post_content":"

\u201ccommencement date\u201d<\/strong> means 30 September, 1991;<\/p>\n

[Definition of \u201ccommencement date\u201d substituted by section 21 of Act 136 of 1991]<\/span><\/p>\n","post_title":"\"Commencement date\" definition of section 1 of VAT Act","collection_order":11,"collection":1525,"post_modified":"2019-05-31 10:44:07","post_date":"2018-04-09 11:39:47"},{"ID":"13310","post_content":"

\u201ccommercial accommodation\u201d<\/strong> means-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 lodging or board and lodging, together with domestic goods and services, in any house, flat, apartment, room, hotel, motel, inn, guest house, boarding house, residential establishment, holiday accommodation unit, chalet, tent, caravan, camping site, houseboat, or similar establishment, which is regularly or systematically supplied but excluding a dwelling supplied in terms of an agreement for the letting and hiring thereof;<\/span><\/p>\n

[Paragraph (a) substituted by section 47 of Act 12 of 2003, section 81 of Act 8 of 2007, section 68 of Act 3 of 2008 and section 128 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 lodging or board and lodging in a home for the aged, children, physically or mentally handicapped persons; and<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 lodging or board and lodging in a hospice;<\/span><\/p>\n

[Definition of \u201ccommercial accommodation\u201d inserted by section 65 of Act 19 of 2001 and substituted by section 148 of Act 60 of 2001]<\/span><\/p>\n","post_title":"\"Commercial accommodation\" definition of section 1 of VAT Act","collection_order":12,"collection":1525,"post_modified":"2019-05-31 10:44:22","post_date":"2018-04-09 11:41:02"},{"ID":"13312","post_content":"

\u201cCommissioner\u201d<\/strong> means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;<\/p>\n

[Definition of \u201cCommissioner\u201d substituted by section 34 of Act 34 of 1997 and section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"\"Commissioner\" definition of section 1 of VAT Act","collection_order":13,"collection":1525,"post_modified":"2019-05-31 10:44:28","post_date":"2018-04-09 11:41:42"},{"ID":"13314","post_content":"

\u201ccompany\u201d<\/strong> means a company as defined in section 1<\/a> of the Income Tax Act;<\/p>\n","post_title":"\"Company\" definition of section 1 of VAT Act","collection_order":14,"collection":1525,"post_modified":"2019-05-31 10:44:32","post_date":"2018-04-09 11:42:20"},{"ID":"13316","post_content":"

\u201cconnected persons\u201d<\/strong> means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any natural person (including the estate of a natural person if such person is deceased or insolvent) and-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0any relative of that natural person (being a relative as defined in section 1<\/a> of the Income Tax Act<\/a>) or the estate of any such relative if the relative is deceased or insolvent; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 any trust fund in respect of which any such relative or such estate of such relative is or may be a beneficiary; or<\/span><\/p>\n

[Paragraph (a) substituted by section 22 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any trust fund and any person who is or may be a beneficiary in respect of that fund; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any partnership or close corporation and-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any member thereof; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 any other person where that person and a member of such partnership or close corporation, as the case may be, are connected persons in terms of this definition; or<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 any company (other than a close corporation) and-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any person (other than a company) where that person, his spouse or minor child or any trust fund in respect of which that person, his spouse or minor child is or may be a beneficiary, is separately interested or two or more of them are in the aggregate interested in 10 per cent or more of the company\u2019s paid-up capital or 10 per cent or more of the company\u2019s equity shares (as defined in section 1 of the Income Tax Act) or 10 per cent or more of the voting rights of the shareholders of the company, whether directly or indirectly; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 165 of Act 31 of 2013 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any other company the shareholders in which are substantially the same persons as the shareholders in the first-mentioned company, or which is controlled by the same persons who control the first-mentioned company; or<\/span><\/p>\n

[Subparagraph (ii) substituted by section 128 of Act 25 of 2015 effective on 1 April 2012 \u2013 Date of operation as in section 128 of Act 25 of 2015 as amended by section 106 of Act 15 of 2015]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 any person where that person and the person referred to in subparagraph (i) or his spouse or minor child or the trust fund referred to in that subparagraph or the other company referred to in subparagraph (ii) are connected persons in terms of this definition; or<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 any separate enterprise, branch or division of a vendor which is separately registered as a vendor under the provisions of section 50<\/a> and any other such enterprise, branch or division of the vendor; or<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 any branch, division or separate enterprise of an association not for gain which is deemed by subsection (5) of section 23<\/a> to be a separate person for the purposes of that section and any other branch, division or separate enterprise of that association, whether or not such other branch, division or separate enterprise is a vendor; or<\/span><\/p>\n

[Paragraph (f) amended by section 23 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 any person and any superannuation scheme referred to in section 2<\/a>(2)(vii), the members of which are mainly the employees or office holders or former employees or office holders of that person;<\/span><\/p>\n

[Paragraph (g) added by section 23 of Act 27 of 1997]<\/span><\/p>\n","post_title":"\"Connected persons\" definition of section 1 of VAT Act","collection_order":15,"collection":1525,"post_modified":"2019-10-27 18:55:35","post_date":"2018-04-09 11:42:52"},{"ID":"13318","post_content":"

\u201cconsideration\u201d<\/strong>, in relation to the supply of goods or services to any person, includes any payment made or to be made (including any deposit on any returnable container and tax), whether in money or otherwise, or any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of any goods or services, whether by that person or by any other person, but does not include any payment made by any person as a donation to any association not for gain: Provided that a deposit (other than a deposit on a returnable container), whether refundable or not, given in respect of a supply of goods or services shall not be considered as payment made for the supply unless and until the supplier applies the deposit as consideration for the supply or such deposit is forfeited;<\/p>\n

[Definition of \u201cconsideration\u201d substituted by section 92 of Act 32 of 2004 and amended by section 8 of Act 10 of 2005 with effect from 24 January 2005]<\/span><\/p>\n","post_title":"\"Consideration\" definition of section 1 of VAT Act","collection_order":16,"collection":1525,"post_modified":"2019-05-31 10:46:05","post_date":"2018-04-09 11:43:32"},{"ID":"13320","post_content":"

\u201cconsideration in money\u201d<\/strong> includes consideration expressed as an amount of money;<\/p>\n","post_title":"\"Consideration in money\" definition of section 1 of VAT Act","collection_order":17,"collection":1525,"post_modified":"2019-05-31 10:45:58","post_date":"2018-04-09 11:43:59"},{"ID":"13322","post_content":"

\u201cController\u201d<\/strong> has the meaning assigned thereto in section 1 of the Customs and Excise Act;<\/p>\n

[Definition of \u201cController\u201d inserted by section 101 of Act 31 of 2005]<\/span><\/p>\n","post_title":"\"Controller\" definition of section 1 of VAT Act","collection_order":18,"collection":1525,"post_modified":"2019-05-31 10:46:11","post_date":"2018-04-09 11:44:22"},{"ID":"13324","post_content":"

\u201cCustoms and Excise Act\u201d<\/strong> means the Customs and Excise Act, 1964 (Act No. 91 of 1964);<\/p>\n","post_title":"\"Customs and Excise Act\" definition of section 1 of VAT Act","collection_order":19,"collection":1525,"post_modified":"2019-05-31 10:46:16","post_date":"2018-04-09 11:44:54"},{"ID":"13326","post_content":"

\u201ccustoms controlled area\u201d<\/strong> has the meaning assigned thereto in section 21A(1) of the Customs and Excise Act;<\/p>\n

[Definition of \u201ccustoms controlled area\u201d inserted by section 164 of Act 45 of 2003 and substituted by section 165 of Act 31 of 2013 and section 23 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n","post_title":"\"Customs controlled area\" definition of section 1 of VAT Act","collection_order":20,"collection":1525,"post_modified":"2019-05-31 10:46:22","post_date":"2018-04-09 11:45:27"},{"ID":"13328","post_content":"

\u201ccustoms controlled area enterprise\u201d<\/strong> has the meaning assigned thereto in section 21A(1) of the Customs and Excise Act;<\/p>\n

[Definition of \u201ccustoms controlled area enterprise\u201d inserted by section 164 of Act 45 of 2003 and substituted by section 165 of Act 31 of 2013 and section 23 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n","post_title":"\"Customs controlled area enterprise\" definition of section 1 of VAT Act","collection_order":21,"collection":1525,"post_modified":"2019-05-31 10:46:27","post_date":"2018-04-09 11:46:04"},{"ID":"13330","post_content":"

\u201cdesignated entity\u201d<\/strong> means a vendor-<\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 to the extent that its supplies of goods and services of an activity carried on by that vendor are in terms of (b)(i) of the definition of \u2018enterprise\u2019 treated as supplies made in the course or furtherance of an enterprise;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0 which is a major public entity, national government business enterprise or provincial government business enterprise listed in Schedule 2 or Part B or D of Schedule 3 of the Public Finance Management Act, 1999 (Act No. l of 1999), respectively;<\/span><\/p>\n

[Paragraph (ii) amended by section 40 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(iii) \u00a0 which is a\u00a0 party to a \u2018Public Private Partnership Agreement\u2019 as defined in Regulation 16 of the Treasury Regulations issued in terms of section 76 of the Public Finance Management\u00a0 Act, 1999 (Act No. 1 of 1999), to the extent that that party supplies goods or services in terms of that Agreement to the \u2018institution\u2019 defined in that Regulation;<\/span><\/p>\n

[Paragraph (iii) substituted by section 104 of Act 60 of 2008 and section 26 of Act 8 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 which is a welfare organisation;<\/span><\/p>\n

[Paragraph (iv) amended by section 40 of Act 9 of 2006 and section 77 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 which is a municipal entity as defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); or<\/span><\/p>\n

[Paragraph (v) added by section 40 of Act 9 of 2006 and amended by section 77 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 which has powers similar to those of any water board listed in Part B of Schedule 3 of the Public Finance Management Act, 1999 (Act No. 1 of 1999), which would have complied with the definition of \u2018local authority\u2019 in section 1 prior to the deletion of that definition on 1 July 2006;<\/span><\/p>\n

[Paragraph (vi) inserted by section 77 of Act 20 of 2006]<\/span><\/p>\n

[Definition of \u201cdesignated entity\u201d inserted by section 164 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\"Designated entity\" definition of section 1 of VAT Act","collection_order":22,"collection":1525,"post_modified":"2019-10-27 18:52:08","post_date":"2018-04-09 11:46:42"},{"ID":"13332","post_content":"

\u201cdomestic goods and services\u201d<\/strong> means goods and services provided in any enterprise supplying commercial accommodation, including-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 cleaning and maintenance;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 electricity, gas, air conditioning or heating;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 a telephone, television set, radio or other similar article;<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 furniture and other fittings;<\/span><\/p>\n

<\/p>\n

(e) \u00a0\u00a0\u00a0 meals;<\/span><\/p>\n

<\/p>\n

(f) \u00a0\u00a0\u00a0 laundry;<\/span><\/p>\n

[Paragraph (f) amended by section 128 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(g) \u00a0\u00a0\u00a0 nursing services; or<\/span><\/p>\n

[Paragraph (g) amended by section 128 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(h) \u00a0\u00a0\u00a0 water;<\/span><\/p>\n

[Paragraph (h) added by section 128 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

[Definition of \u201cdomestic goods and services\u201d substituted by section 65 of Act 19 of 2001 and section 148 of Act 60 of 2001 and amended by section 92 of Act 32 of 2004]<\/span><\/p>\n","post_title":"\"Domestic goods and services\" definition of section 1 of VAT Act","collection_order":23,"collection":1525,"post_modified":"2019-10-27 18:52:34","post_date":"2018-04-09 11:47:12"},{"ID":"13334","post_content":"

\u201cdonated goods or services\u201d<\/strong> means goods or services which are donated to an association not for gain and are intended for use in the carrying on or carrying out of the purposes of that association;<\/p>\n","post_title":"\"Donated goods or services\" definition of section 1 of VAT Act","collection_order":24,"collection":1525,"post_modified":"2019-05-31 10:47:26","post_date":"2018-04-09 11:47:41"},{"ID":"13337","post_content":"

\u201cdonation\u201d<\/strong> means a payment whether in money or otherwise voluntarily made to any association not for gain for the carrying on or the carrying out of the purposes of that association and in respect of which no identifiable direct valuable benefit arises or may arise in the form of a supply of goods or services to the person making that payment or in the form of a supply of goods or services to any other person who is a connected person in relation to the person making the payment, but does not include any payment made by a public authority or a municipality;<\/p>\n

[Definition of \u201cdonation\u201d inserted by section 92 of Act 32 of 2004 and substituted by section 40 of Act 9 of 2006]<\/span><\/p>\n","post_title":"\"Donation\" definition of section 1 of VAT Act","collection_order":25,"collection":1525,"post_modified":"2019-05-31 10:47:41","post_date":"2018-04-09 11:48:38"},{"ID":"13359","post_content":"

\u201cdwelling\u201d<\/strong> means, except where it is used in the supply of commercial accommodation, any building, premises, structure, or any other place, or any part thereof, used predominantly as a place of residence or abode of any natural person or which is intended for use predominantly as a place of residence or abode of any natural person, including fixtures and fittings belonging thereto and enjoyed therewith;<\/p>\n

[Definition of \u201cdwelling\u201d substituted by section 12 of Act 136 of 1992, section 65 of Act 19 of 2001 and section 148 of Act 60 of 2001]<\/span><\/p>\n","post_title":"\"Dwelling\" definition of section 1 of VAT Act","collection_order":26,"collection":1525,"post_modified":"2019-05-31 10:47:38","post_date":"2018-04-09 11:54:07"},{"ID":"13361","post_content":"

\u201celectronic services\u201d<\/strong> means those electronic services prescribed by the Minister by regulation in terms of this Act;<\/p>\n

[Definition of \u201celectronic services\u201d inserted by section 165 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n","post_title":"\"Electronic services\" definition of section 1 of VAT Act","collection_order":27,"collection":1525,"post_modified":"2019-05-31 10:47:47","post_date":"2018-04-09 11:54:42"},{"ID":"13363","post_content":"

\u201cemployee organization\u201d<\/strong> means an organization in which a number of employees in any particular undertaking, industry, trade, occupation or profession are associated together for the purpose of regulating relations between themselves or some of them and their employers or some of their employers or mainly for that purpose, disregarding the provision of sickness, accident or unemployment benefits for the members of the organization or for the widows, children, dependants or nominees of deceased members;<\/p>\n

[Definition of \u201cemployee organization\u201d inserted by GN 2695 of 1991 and section 12 of Act 136 of 1992]<\/span><\/p>\n","post_title":"\"Employee organisation\" definition of section 1 of VAT Act","collection_order":28,"collection":1525,"post_modified":"2019-05-31 10:47:53","post_date":"2018-04-09 11:55:35"},{"ID":"13388","post_content":"

\u201centerprise\u201d<\/strong> means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the case of any vendor, any enterprise or activity which is carried on continuously or regularly by any person in the Republic or partly in the Republic and in the course or furtherance of which goods or services are supplied to any other person for a consideration, whether or not for profit, including any enterprise or activity carried on in the form of a commercial, financial, industrial, mining, farming, fishing, municipal or professional concern or any other concern of a continuing nature or in the form of an association or club;<\/span><\/p>\n

[Paragraph (a) substituted by section 40 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 without limiting the applicability of paragraph (a) in respect of any activity carried on in the form of a commercial, financial, industrial, mining, farming, fishing or professional concern-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the making of supplies by any public authority of goods or services which the Minister, having regard to the circumstances of the case, is satisfied are of the same kind or are similar to taxable supplies of goods or services which are or might be made by any person other than such public authority in the course or furtherance of any enterprise, if the Commissioner, in pursuance of a decision of the Minister under this subparagraph, has notified such public authority that its supplies of such goods or services are to be treated as supplies made in the course or furtherance of an enterprise;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the activities of any welfare organization as respects activities referred to in the definition of \u201cwelfare organization\u201d in this section;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the activities of any share block company (other than the services in respect of which section 12<\/a> (f) applies) where such company has applied for registration as a vendor under the provisions of section 23<\/a> (3) and has been registered as such;<\/span><\/p>\n

[Subparagraph (iii) added by section 12 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0the activities of an implementing agency carried on in the course of implementing, operating, administering or managing a foreign donor funded project;<\/span><\/p>\n

[Subparagraph (v)\u00a0added by\u00a0section 101(b<\/em>)\u00a0of\u00a0Act 31 of 2005\u00a0and substituted by\u00a0section 66(1)(a<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0the supply of electronic services by a person from a place in an export country, where at least two of the following circumstances are present:<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0The recipient of those electronic services is a resident of the Republic;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0any payment to that person in respect of such electronic services originates from a bank registered or authorised in terms of the Banks Act, 1990 (Act 94 of 1990);<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0the recipient of those electronic services has a business address, residential address or postal address in the Republic;<\/span><\/p>\n

[Sub-paragraph (vi)\u00a0added by\u00a0section\u00a0165(1)(e)\u00a0of\u00a0Act\u00a031 of 2013\u00a0and substituted by\u00a0section\u00a095(1)(a)\u00a0of\u00a0Act\u00a043 of 2014\u00a0effective on 1\u00a0April, 2015.\u00a0Item (cc)\u00a0amended by\u00a0section\u00a08(1)(a)\u00a0of\u00a0Act 21 of 2018\u00a0effective on 1\u00a0April, 2019 and applicable in respect of supplies made on or after that date]<\/span><\/p>\n

<\/p>\n

(vii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the activities of an intermediary:<\/span><\/p>\n

[Sub-paragraph (vii)\u00a0added by\u00a0section\u00a08(1)(a)\u00a0of\u00a0Act 21 of 2018\u00a0effective on 1\u00a0April, 2019 and applicable in respect of supplies made on or after that date]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (c) amended by section 22 of Act 97 of 1993 and section 9 of Act 20 of 1994 and deleted by section 40 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

Provided that-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 anything done in connection with the commencement or termination of any such enterprise or activity shall be deemed to be done in the course or furtherance of that enterprise or activity;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any branch or main business of an enterprise permanently situated at premises outside the Republic shall be deemed to be carried on by a person separate from the vendor, if-<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 the branch or main business can be separately identified; and<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 an independent system of accounting is maintained by the concern in respect of the branch or main business;<\/span><\/p>\n

[Paragraph (ii) substituted by section 22 of Act 97 of 1993, section 9 of Act 20 of 1994 and section 92 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(iii)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the rendering of services by an employee to his employer in the course of his employment or the rendering of services by the holder of any office in performing the duties of his office, shall not be deemed to be the carrying on of an enterprise to the extent that any amount constituting remuneration as contemplated in the definition of \u201cremuneration\u201d in paragraph 1 of the Fourth Schedule<\/a> to the Income Tax Act<\/a> is paid or is payable to such employee or office holder, as the case may be;<\/span><\/p>\n

[Item (aa) substituted by section 164 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 subparagraph (aa) of this paragraph shall not apply in relation to any employment or office accepted by any person in carrying on any enterprise carried on by him independently of the employer or concern by whom the amount of remuneration is paid or payable;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 any activity carried on by a natural person essentially as a private or recreational pursuit or hobby or any activity carried on by a person other than a natural person which would, if it were carried on by a natural person, be carried on essentially as a private or recreational pursuit or hobby shall not be deemed to be the carrying on of an enterprise;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0any activity shall to the extent to which it involves the making of exempt supplies not be deemed to be the carrying on of an enterprise;<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 the activity of underwriting insurance business by Underwriting Members of Lloyd\u2019s of London, to the extent that contracts of insurance are concluded in the Republic, shall be deemed to be the carrying on of an enterprise;<\/span><\/p>\n

[Paragraph (vi) added by GN 2695 of 1991 and section 12 of Act 136 of 1992 and substituted by section 81 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(vii) \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (vii) added by section 9 of Act 20 of 1994, substituted by section 114 of Act 74 of 2002 and deleted by section 104 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(viii)\u00a0 the making of supplies by a constitutional institution listed in Schedule 1 of the Public Finance Management Act, 1999 (Act No. 1 of 1999), shall be deemed not to be the carrying on of an enterprise;<\/span><\/p>\n

[Paragraph (viii) inserted by section 164 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(ix)\u00a0\u00a0\u00a0 where a person carries on or intends carrying on an enterprise or activity supplying commercial accommodation as contemplated in paragraph (a) of the definition of \u201ccommercial accommodation\u201d in section 1, and the total value of taxable supplies made by that person in respect of that enterprise or activity in the preceding period of 12 months or which it can reasonably be expected that that person will make in a period of 12 months, as the case may be, will not exceed R120 000, shall be deemed not to be the carrying on of that enterprise;<\/span><\/p>\n

[Paragraph (ix) added by section 92 of Act 32 of 2004 and substituted by section 128 of Act 25 of 2015 and section 83 of Act 15 of 2016 effective on 1 April 2017]<\/span><\/p>\n

<\/p>\n

(x)\u00a0\u00a0\u00a0\u00a0 where the Minister is satisfied that an activity of the municipal entity as defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000), is of a regulatory nature and if the Commissioner, in pursuance of a decision of the Minister, has notified that \u2018municipal entity\u2019 of that decision, the supply of goods or services in respect of that activity by the municipal entity shall be deemed not to be the carrying on of an enterprise;<\/span><\/p>\n

[Paragraph (x) inserted by section 40 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(xi)\u00a0\u00a0\u00a0 the supply of services by a mutual association licensed in terms of section 30 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993), to carry on the business of insurance of employers against their liabilities to employees in terms of that Act in respect of which that mutual association pays compensation that is no greater than compensation that would have been paid in similar circumstances in terms of that Act shall be deemed not to be the carrying on of an enterprise;<\/span><\/p>\n

[Paragraph (xi) inserted by section 129 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(xii)\u00a0\u00a0\u00a0 any activity carried on by a trust contemplated in the definition of \u201csukuk\u201d in section 24JA (1) of the Income Tax Act shall be deemed not to be the carrying on of an enterprise;<\/span><\/p>\n

[Paragraph (xii) inserted by section 129 of Act 24 of 2011 effective on from 1 January 2013]<\/span><\/p>\n

<\/p>\n

(xiii)\u00a0\u00a0\u00a0where a person is neither a resident of the Republic, nor a registered vendor and that person supplies or intends to supply to a recipient solely the use or the right of use of ships, aircraft, rolling stock or parts directly in connection thereto under any rental agreement, that activity shall be deemed not to be the carrying on of an enterprise, notwithstanding that those goods are supplied for use in the Republic, if-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the supply is made to a recipient that is a resident of the Republic;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0such goods are supplied for use by the recipient wholly or partly in the Republic; and<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0the recipient and supplier have agreed in writing that the recipient shall\u2014<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 in terms of the Customs and Excise Act, enter such goods for home consumption and be liable for the payment of the tax imposed in accordance with\u00a0section 7(1)(b)\u00a0and\u00a0section 13\u00a0of this Act; and<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 not be reimbursed by the supplier of the movable goods in respect of the tax imposed under\u00a0section 7(1)(b)\u00a0of this Act;<\/span><\/p>\n

[Paragraph (xiii)\u00a0added by\u00a0section\u00a061(1)\u00a0of\u00a0Act\u00a023 of 2020\u00a0and amended by\u00a0section\u00a027(1)(a)\u00a0of\u00a0Act\u00a020 of 2022\u00a0effective on 1\u00a0January, 2023]<\/span><\/p>\n

<\/p>\n

(xiv)\u00a0\u00a0where goods are supplied by a \u201cqualifying purchaser\u201d to another \u201cqualifying purchaser\u201d on a \u201cflash title\u201d basis as respectively defined in the regulations issued in terms of section 74(1)(contained in Government Notice No. R.316 published in Government Gazette No. 37580 of 2 May 2014) read with paragraph (d) of the definition of \u201cexported\u201d in section 1(1), the activity of the first-mentioned qualifying purchaser shall be deemed not to be the carrying on of an enterprise in the Republic provided that the documentary requirements prescribed in regulation 10 of the regulation referred to in paragraph (d) of the definition of \u201cexported\u201d in section 1(1) are complied with: Provided further that the provisions of this paragraph shall not apply where the first-mentioned qualifying purchaser applies in writing to the Commissioner and the Commissioner, having regard to the circumstances of the case, directs that the provisions of this section shall not apply to such first-mentioned qualifying purchaser;<\/span><\/p>\n

[Paragraph (xiv)\u00a0added by\u00a0section\u00a027(1)(b)\u00a0of\u00a0Act\u00a020 of 2022\u00a0effective on 1\u00a0January, 2023]<\/span><\/p>\n

<\/p>\n

(xv)\u00a0\u00a0\u00a0the activities of the Corporation for Deposit Insurance established in terms of section 166AE of the Financial Sector Regulation Act, 2017 (Act 9 of 2017), shall to the extent that it makes supplies of deposit insurance as contemplated in section 166AF(1) of that Act be deemed not to be the carrying on of an enterprise;<\/span><\/span><\/p>\n

[Paragraph (xv)\u00a0added by\u00a0section\u00a046(1)\u00a0of\u00a0Act\u00a017 of 2023\u00a0effective on 1\u00a0April, 2024]<\/span><\/p>\n","post_title":"\"Enterprise\" definition of section 1 of VAT Act","collection_order":29,"collection":1525,"post_modified":"2024-04-09 18:35:30","post_date":"2018-04-09 12:02:22"},{"ID":"13390","post_content":"

\u201centertainment\u201d<\/strong> means the provision of any food, beverages, accommodation, entertainment, amusement, recreation or hospitality of any kind by a vendor whether directly or indirectly to anyone in connection with an enterprise carried on by him;<\/p>\n","post_title":"\"Entertainment\" definition of section 1 of VAT Act","collection_order":30,"collection":1525,"post_modified":"2019-05-31 10:50:19","post_date":"2018-04-09 12:03:02"},{"ID":"13392","post_content":"

\u201cexempt supply\u201d<\/strong> means a supply that is exempt from tax under section 12<\/a>;<\/p>\n","post_title":"\"Exempt supply\" definition of section 1 of VAT Act","collection_order":31,"collection":1525,"post_modified":"2019-05-31 10:50:57","post_date":"2018-04-09 12:03:47"},{"ID":"13394","post_content":"

\u201cexport country\u201d<\/strong> means any country other than the Republic and includes any place which is not situated in the Republic: Provided that the President may by notice in the Gazette<\/em> determine that a specific country or territory shall from a date and to the extent indicated in the notice, be deemed not to be an export country;<\/p>\n

[Definition of \u201cexport country\u201d substituted by section 12 of Act 136 of 1992 and section 9 of Act 20 of 1994]<\/span><\/p>\n","post_title":"\"Export country\" definition of section 1 of VAT Act","collection_order":32,"collection":1525,"post_modified":"2019-05-31 10:53:25","post_date":"2018-04-09 12:04:15"},{"ID":"13396","post_content":"

\u201cexported\u201d<\/strong>, in relation to any movable goods supplied by any vendor under a sale or an instalment credit agreement, means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 consigned or delivered by the vendor to the recipient at an address in an export country as evidenced by documentary proof acceptable to the Commissioner; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (a) or (c) of the definition of \u201cforeign-going ship\u201d or to a foreign-going aircraft when such ship or aircraft is going to a destination in an export country and such goods are for use or consumption in such ship or aircraft, as the case may be; or<\/span><\/p>\n

[Paragraph (b) substituted by section 119 of Act 7 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (b) of the definition of \u201cforeign-going ship\u201d for use in such ship; or<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 removed from the Republic by the recipient or recipient\u2019s agent for conveyance to an export country in accordance with any regulation made by the Minister in terms of this Act;<\/span><\/p>\n

[Paragraph (d) amended by section 22 of Act 97 of 1993 and substituted by section 9 of Act 20 of 1994 and section 165 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n","post_title":"\"Exported\" definition of section 1 of VAT Act","collection_order":33,"collection":1525,"post_modified":"2021-02-13 20:42:41","post_date":"2018-04-09 12:04:41"},{"ID":"13398","post_content":"

\u201cfinancial services\u201d<\/strong> means the activities which are deemed by section 2<\/a> to be financial services;<\/p>\n","post_title":"\"Financial services\" definition of section 1 of VAT Act","collection_order":34,"collection":1525,"post_modified":"2019-05-31 10:53:55","post_date":"2018-04-09 12:05:13"},{"ID":"13400","post_content":"

\u201cfixed property\u201d<\/strong> means land (together with improvements affixed thereto), any unit as defined in section 1 of the Sectional Titles Act, 1986 (Act No. 95 of 1986), any share in a share block company which confers a right to or an interest in the use of immovable property, and, in relation to a property time-sharing scheme, any time-sharing interest as defined in section 1 of the Property Time-sharing Control Act, 1983 (Act No. 75 of 1983); and any real right in any such land, unit, share or time-sharing interest;<\/p>\n

[Definition of \u201cfixed property\u201d substituted by GN 2695 of 1991 and section 12 of Act 136 of 1992]<\/span><\/p>\n","post_title":"\"Fixed property\" definition of section 1 of VAT Act","collection_order":35,"collection":1525,"post_modified":"2019-05-31 10:54:09","post_date":"2018-04-09 12:05:46"},{"ID":"13402","post_content":"

\u201cforeign donor funded project\u201d\u00a0<\/strong>means a project established in terms of an official development assistance agreement to supply goods or services to beneficiaries, to which the government of the Republic is a party, and which-<\/p>\n

<\/p>\n

(a<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0is binding on the Republic in terms of section 231(3) of the Constitution of the Republic of South Africa, 1996;<\/span><\/p>\n

<\/p>\n

(b<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0provides that the international donor funding must not be subject to tax; and<\/span><\/p>\n

<\/p>\n

(c<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0has been approved by the Minister of Finance as a foreign donor funded project for the purposes of the definition;<\/span><\/p>\n

[Definition of \u201cforeign donor funded project\u201d inserted by\u00a0section 101(c<\/em>)\u00a0of\u00a0Act\u00a031 of 2005\u00a0and substituted by\u00a0section 77(c<\/em>)\u00a0of\u00a0Act\u00a020 of 2006\u00a0and by\u00a0section 66(1)(b<\/em>) of Act 34 of 2019 effective on 1 April, 2020]<\/span><\/p>\n","post_title":"\"Foreign donor funded project\" definition of section 1 of VAT Act","collection_order":36,"collection":1525,"post_modified":"2021-02-13 20:57:22","post_date":"2018-04-09 12:06:19"},{"ID":"13406","post_content":"

\u201cforeign-going aircraft\u201d<\/strong> means any \u2013<\/p>\n

\u00a0<\/strong><\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 aircraft engaged in the transportation for reward of passengers or goods wholly or mainly on flights between airports in the Republic and airports in export countries or between airports in export countries; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 foreign military aircraft;<\/span><\/p>\n

[Definition of \u201cforeign-going aircraft\u201d substituted by section 9 of Act 20 of 1994 and section 119 of Act 7 of 2010 effective on 2 November 2010]<\/span><\/p>\n","post_title":"\"Foreign-going aircraft\" definition of section 1 of VAT Act","collection_order":37,"collection":1525,"post_modified":"2020-04-23 18:57:30","post_date":"2018-04-09 12:08:02"},{"ID":"13408","post_content":"

\u201cforeign-going ship\u201d<\/strong> means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any ship or other vessel engaged in the transportation for reward of passengers or goods wholly or mainly on voyages between ports in the Republic and ports in export countries or between ports in export countries;<\/span><\/p>\n

[Paragraph (a) amended by section 119 of Act 7 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any ship or other vessel registered in an export country where such ship or vessel is utilized for the purposes of a commercial, fishing or other concern conducted outside the Republic by a person who is not a vendor and is not a resident of the Republic; or<\/span><\/p>\n

[Paragraph (b) amended by section 119 of Act 7 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any foreign naval ship;<\/span><\/p>\n

[Paragraph (c) inserted by section 119 of Act 7 of 2010 effective on 2 November 2010]<\/span><\/p>\n

[Definition of \u201cforeign-going ship\u201d substituted by section 9 of Act 20 of 1994]<\/span><\/p>\n","post_title":"\"Foreign-going ship\" definition of section 1 of VAT Act","collection_order":38,"collection":1525,"post_modified":"2019-05-31 10:54:26","post_date":"2018-04-09 12:08:34"},{"ID":"13410","post_content":"

\u201cgoods\u201d<\/strong> means corporeal movable things, fixed property, any real right in any such thing or fixed property, and electricity, but excluding-<\/p>\n

[Words preceding paragraph (a) substituted by section 104 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 money;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any right under a mortgage bond or pledge of any such thing or fixed property; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any stamp, form or card which has a money value and has been sold or issued by the State for the payment of any tax or duty levied under any Act of Parliament, except when subsequent to its original sale or issue it is disposed of or imported as a collector\u2019s piece or investment article;<\/span><\/p>\n","post_title":"\"Goods\" definition of section 1 of VAT Act","collection_order":39,"collection":1525,"post_modified":"2019-05-31 10:54:51","post_date":"2018-04-09 12:09:00"},{"ID":"13412","post_content":"

\u201cgrant\u201d<\/strong> means any appropriation, grant in aid, subsidy or contribution transferred, granted or paid to a vendor by a public authority, municipality or constitutional institution listed in Schedule 1 to the Public Finance Management Act, 1999 (Act No. 1 of 1999), but does not include-<\/p>\n

\u00a0<\/em><\/p>\n

(a) \u00a0\u00a0\u00a0 a payment made for the supply of any goods or services to that public authority or municipality, including all goods or services supplied to a public authority, municipality or constitutional institution listed in Schedule 1 to the Public Finance Management Act, 1999 (Act No. 1 of 1999) in accordance with a procurement process prescribed-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0 in terms of the Regulations issued under section 76(4)(c) of the Public Finance Management Act, 1999 (Act No. 1 of 1999); or<\/span><\/p>\n

<\/p>\n

(ii) \u00a0 in terms of Chapter 11 of the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003), or any other similar process; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a payment contemplated in section 8<\/a>(23);<\/span><\/p>\n

[Paragraph (b) substituted by section 128 of Act 25 of 2015 and section 77 of Act 17 of 2017 effective on 1 April 2017]<\/span><\/p>\n

[Definition of \u201cgrant\u201d inserted by section 92 of Act 32 of 2004 and substituted by section 40 of Act 9 of 2006]<\/span><\/p>\n","post_title":"\"Grant\" definition of section 1 of VAT Act","collection_order":40,"collection":1525,"post_modified":"2019-10-27 18:56:52","post_date":"2018-04-09 12:09:25"},{"ID":"20671","post_content":"

\u201cimplementing agency\u201d\u00a0<\/strong>means-<\/p>\n

<\/p>\n

(a<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0the government of the Republic in the national, provincial or local sphere; or<\/span><\/p>\n

<\/p>\n

(b<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0any institution or body established and appointed by a foreign government, as contemplated in section 10(1)(b<\/em>A)(ii)\u00a0of the Income Tax Act; or<\/span><\/p>\n

<\/p>\n

(c<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0any person who has entered into a contract directly with the party contemplated in paragraph (a<\/em>)<\/a>\u00a0or\u00a0(b<\/em>)<\/a>,<\/span><\/p>\n

<\/p>\n

to implement, operate, administer or manage a foreign donor funded project;<\/p>\n

[Definition of \u201cimplementing agency\u201d inserted by\u00a0section 66(1)(c<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n","post_title":"\"Implementing agency\" definition of section 1 of VAT Act","collection_order":41,"collection":1525,"post_modified":"2021-02-13 21:02:42","post_date":"2020-04-23 18:59:44"},{"ID":"13414","post_content":"

\u201cimported services\u201d<\/strong> means a supply of services that is made by a supplier who is resident or carries on business outside the Republic to a recipient who is a resident of the Republic to the extent that such services are utilized or consumed in the Republic otherwise than for the purpose of making taxable supplies;<\/p>\n","post_title":"\"Imported services\" definition of section 1 of VAT Act","collection_order":42,"collection":1525,"post_modified":"2019-05-31 10:55:10","post_date":"2018-04-09 12:09:56"},{"ID":"19268","post_content":"

\u201cinbound insurance policy\u201d <\/strong>means a travel policy which provides insurance cover in respect of a passenger transported from an export country into the Republic or between two places in the Republic as part of an international journey\u037e<\/p>\n

[Definition of \u201cinbound insurance policy\u201d inserted by section 77(1)(b) of Act 17 of 2017 and substituted by section 89(a) of Act 23 of 2018]<\/span><\/p>\n","post_title":"\"Inbound insurance policy\" definition of section 1 of VAT Act","collection_order":43,"collection":1525,"post_modified":"2020-07-17 11:44:16","post_date":"2019-05-31 10:31:01"},{"ID":"13416","post_content":"

\u201cinbound duty and tax free shop\u201d<\/strong> means an inbound duty and tax free shop as contemplated in the Customs and Excise Act;<\/p>\n

[Definition of \u201cinbound duty and tax free shop\u201d inserted by section 104 of Act 60 of 2008]<\/span><\/p>\n","post_title":"\"Inbound duty and tax free shop\" definition of section 1 of VAT Act","collection_order":44,"collection":1525,"post_modified":"2019-05-31 10:57:29","post_date":"2018-04-09 12:10:37"},{"ID":"13418","post_content":"

\u201cIncome Tax Act\u201d<\/strong> means the Income Tax Act, 1962 (Act No. 58 of 1962);<\/p>\n","post_title":"\"Income Tax Act\" definition of section 1 of VAT Act","collection_order":45,"collection":1525,"post_modified":"2019-05-31 10:57:36","post_date":"2018-04-09 12:11:12"},{"ID":"13420","post_content":"

\u201cinput tax\u201d<\/strong>, in relation to a vendor, means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 tax charged under section 7<\/a> and payable in terms of that section by-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 a supplier on the supply of goods or services made by that supplier to the vendor; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 the vendor on the importation of goods by that vendor; or<\/span><\/p>\n

[Subparagraph (ii) substituted by section 19 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 the vendor under the provisions of section 7<\/a>(3);<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 an amount equal to the tax fraction (being the tax fraction applicable at the time the supply is deemed to have taken place) of the lesser of any consideration in money given by the vendor for or the open market value of the supply (not being a taxable supply) to him by way of a sale on or after the commencement date by a resident of the Republic (other than a person or diplomatic or consular mission of a foreign country established in the Republic that was granted relief, by way of a refund of tax as contemplated in section 68<\/a>) of any second-hand goods situated in the Republic;<\/span><\/p>\n

[Paragraph (b) substituted by GN 2695 of 1991 and section 12 of Act 136 of 1992, amended by section 22 of Act 97 of 1993, substituted by section 9 of Act 20 of 1994 and amended by section 23 of Act 27 of 1997 and section 104 of Act 35 of 2007]<\/span><\/p>\n

[Proviso to paragraph (b) deleted by section 129 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 an amount equal to the tax fraction of the consideration in money deemed by section 10<\/a>(16) to be for the supply (not being a taxable supply) by a debtor to the vendor of goods repossessed under an instalment credit agreement or a surrender of goods: Provided that the tax fraction applicable under this paragraph shall be the tax fraction applicable at the time of supply of the goods to the debtor under such agreement as contemplated in section 9<\/a>(3)(c),<\/span><\/p>\n

[Words preceding the proviso substituted by section 165 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

where the goods or services concerned are acquired by the vendor wholly for the purpose of consumption, use or supply in the course of making taxable supplies or, where the goods or services are acquired by the vendor partly for such purpose, to the extent (as determined in accordance with the provisions of section 17<\/a>) that the goods or services concerned are acquired by the vendor for such purpose;<\/p>\n","post_title":"\"Input tax\" definition of section 1 of VAT Act","collection_order":46,"collection":1525,"post_modified":"2019-10-27 18:57:24","post_date":"2018-04-09 12:12:49"},{"ID":"13422","post_content":"

\u201cinstalment credit agreement\u201d<\/strong> means any agreement entered into on or after the commencement date whereby any goods consisting of corporeal movable goods or of any machinery or plant, whether movable or immovable-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 are supplied under a sale under which-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the goods are sold by the seller to the purchaser against payment by the purchaser to the seller of a stated or determinable sum of money at a stated or determinable future date or in whole or in part in instalments over a period in the future; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0such sum of money includes finance charges, including any amount determined with reference to the time value of money, stipulated in the lease; and<\/span><\/p>\n

[Subparagraph (ii) substituted by section 145 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 the aggregate of the amounts payable by the purchaser to the seller under such agreement exceeds the cash value of the supply; and<\/span><\/p>\n

<\/p>\n

(iv) <\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the purchaser does not become the owner of those goods merely by virtue of the delivery to or the use, possession or enjoyment by him thereof; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the seller is entitled to the return of those goods if the purchaser fails to comply with any term of that agreement; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 are supplied under a lease under which-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the rent consists of a stated or determinable sum of money payable at a stated or determinable future date or periodically in whole or in part in instalments over a period in the future; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 such sum of money includes finance charges stipulated in the lease; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the aggregate of the amounts payable under such lease by the lessee to the lessor for the period of such lease (disregarding the right of any party thereto to terminate the lease before the end of such period) and any residual value of the leased goods on termination of the lease, as stipulated in the lease, exceeds the cash value of the supply; and<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 the lessee is entitled to the possession, use or enjoyment of those goods for a period of at least 12 months; and<\/span><\/p>\n

<\/p>\n

(v)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 the lessee accepts the full risk of destruction or loss of, or other disadvantage to, those goods and assumes all obligations of whatever nature arising in connection with the insurance, maintenance and repair of those goods while the agreement remains in force; or<\/span><\/p>\n

<\/p>\n

(bb)<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 the lessor accepts the full risk of destruction or loss of, or other disadvantage to those goods and assumes all obligations of whatever nature arising in connection with the insurance of those goods; and<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 the lessee accepts the full risk of maintenance and repair of those goods and reimburses the lessor for the insurance of those goods,<\/span><\/p>\n

<\/p>\n

while the agreement remains in force;<\/p>\n

[Paragraph (b) substituted by section 145 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n","post_title":"\"Instalment credit agreement\" definition of section 1 of VAT Act","collection_order":47,"collection":1525,"post_modified":"2019-10-27 18:57:46","post_date":"2018-04-09 12:13:24"},{"ID":"13424","post_content":"

\u201cinsurance\u201d <\/strong>means insurance or guarantee against loss, damage, injury or risk of any kind whatever, whether pursuant to any contract or law, and includes reinsurance; and \u201ccontract of insurance\u201d includes a policy of insurance, an insurance cover, and a renewal of a contract of insurance: Provided that nothing in this definition shall apply to any insurance specified in section 2<\/a>;<\/p>\n","post_title":"\"Insurance\" definition of section 1 of VAT Act","collection_order":48,"collection":1525,"post_modified":"2019-05-31 10:58:55","post_date":"2018-04-09 12:13:59"},{"ID":"22129","post_content":"

\u201cintermediary\u201d\u00a0<\/strong>means a person who facilitates the supply of electronic services supplied by the electronic services supplier and who is responsible for issuing the invoices and collecting payment for the supply;<\/p>\n

[Definition of \u201cintermediary\u201d inserted by\u00a0section\u00a08(1)(b)\u00a0of\u00a0Act 21 of 2018\u00a0effective on 1\u00a0April, 2019 and applicable in respect of supplies made on or after that date]<\/span><\/p>\n","post_title":"\"Intermediary\" definition of section 1 of VAT Act","collection_order":49,"collection":1525,"post_modified":"2021-02-13 20:58:15","post_date":"2021-02-13 20:50:03"},{"ID":"19271","post_content":"

\u201cinternational journey\u201d <\/strong>means a journey commencing from the \u201cpoint of departure\u201d in the Republic to a destination outside the Republic (and vice versa<\/em>), including (where applicable) stopovers en route to the destination, time spent in the destination country and the return journey\u037e<\/p>\n

[Definition of \u201cinternational journey\u201d inserted by section 77(1)(c) of Act 17 of 2017 and substituted by section 89(b) of Act 23 of 2018]<\/span><\/p>\n","post_title":"\"International journey\" definition of section 1 of VAT Act","collection_order":50,"collection":1525,"post_modified":"2020-07-17 11:44:29","post_date":"2019-05-31 10:39:58"},{"ID":"13426","post_content":"

\u201cinvoice\u201d<\/strong> means a document notifying an obligation to make payment;<\/p>\n","post_title":"\"Invoice\" definition of section 1 of VAT Act","collection_order":51,"collection":1525,"post_modified":"2019-06-01 20:06:53","post_date":"2018-04-09 12:14:23"},{"ID":"13428","post_content":"

\u201clicensed customs and excise storage warehouse\u201d<\/strong> means a ware\u00adhouse licensed by the Commissioner at any place appointed for that purpose under the provisions of the Customs and Excise Act, which has been approved by the Commissioner for the storage of goods as he may approve in respect of that warehouse;<\/p>\n

[Definition of \u201clicensed customs and excise storage warehouse\u201d inserted by section 101 of Act 31 of 2005]<\/span><\/p>\n","post_title":"\"Licensed customs and excise storage warehouse\" definition of section 1 of VAT Act","collection_order":52,"collection":1525,"post_modified":"2019-06-01 20:06:49","post_date":"2018-04-09 12:15:11"},{"ID":"13430","post_content":"

\u201cMinister\u201d<\/strong> means the Minister of Finance;<\/p>\n","post_title":"\"Minister\" definition of section 1 of VAT Act","collection_order":53,"collection":1525,"post_modified":"2019-06-01 20:07:00","post_date":"2018-04-09 12:15:42"},{"ID":"13432","post_content":"

\u201cmoney\u201d<\/strong> means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 coins (other than coins made wholly or mainly from a precious metal other than silver) which the South African Reserve Bank has issued in the Republic in accordance with the provisions of section 14 of the South African Reserve Bank Act, 1989 (Act No. 90 of 1989), or which remain in circulation as contemplated in the proviso to subsection (1) of that section, and any paper currency which under the said Act is a legal tender;<\/span><\/p>\n

<\/p>\n

(b)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any coin (other than a coin made wholly or mainly from a precious metal) or paper currency of any country other than the Republic which is used or circulated or is intended for use or circulation as currency;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 any bill of exchange, promissory note, bank draft, postal order or money order,<\/span><\/p>\n

<\/p>\n

except when disposed of or imported as a collector\u2019s piece, investment article or item of numismatic interest;<\/p>\n","post_title":"\"Money\" definition of section 1 of VAT Act","collection_order":54,"collection":1525,"post_modified":"2019-10-27 18:57:56","post_date":"2018-04-09 12:16:06"},{"ID":"13434","post_content":"

\u201cmonth\u201d<\/strong> means any of the twelve portions into which any calendar year is divided;<\/p>\n

[Definition of \u201cmonth\u201d inserted by section 164 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\"Month\" definition of section 1 of VAT Act","collection_order":55,"collection":1525,"post_modified":"2019-06-01 20:07:29","post_date":"2018-04-09 12:16:32"},{"ID":"13436","post_content":"

\u201cmotor car\u201d<\/strong> includes a motor car, station wagon, minibus, double cab light delivery vehicle and any other motor vehicle of a kind normally used on public roads, which has three or more wheels and is constructed or converted wholly or mainly for the carriage of passengers, but does not include-<\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 vehicles capable of accommodating only one person or suitable for carrying more than 16 persons, or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 vehicles of an unladen mass of 3 500 kilograms or more; or<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 caravans and ambulances;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 vehicles constructed for a special purpose other than the carriage of persons and having no accommodation for carrying persons other than such as is incidental to that purpose;<\/span><\/p>\n

\n<\/p>

(e) \u00a0\u00a0\u00a0 game viewing vehicles (other than sedans, station wagons, mini-buses or double cab light delivery vehicles) constructed or permanently converted for the carriage of seven or more passengers for game viewing in national parks, game reserves, sanctuaries or safari areas and used exclusively for that purpose, other than use which is merely incidental and subordinate to that use; or<\/span><\/p>\n

\n<\/p>

(f) \u00a0\u00a0\u00a0 vehicles, constructed as or permanently converted into hearses for the transport of deceased persons and used exclusively for that purpose;<\/span><\/p>\n

[Definition of \u201cmotor car\u201d amended by section 76 of Act 30 of 2000 and section 92 of Act 32 of 2004]<\/span><\/p>\n","post_title":"\"Motor car\" definition of section 1 of VAT Act","collection_order":56,"collection":1525,"post_modified":"2019-10-27 18:58:08","post_date":"2018-04-09 12:17:01"},{"ID":"13438","post_content":"

\u201cmunicipality\u201d<\/strong> means a municipality as defined in section 1<\/a> of the Income Tax Act<\/a>;<\/p>\n

[Definition of \u201cmunicipality\u201d inserted by section 40 of Act 9 of 2006 and substituted by section 77 of Act 20 of 2006 and section 81 of Act 8 of 2007]<\/span><\/p>\n","post_title":"\"Municipality\" definition of section 1 of VAT Act","collection_order":57,"collection":1525,"post_modified":"2019-05-31 11:00:43","post_date":"2018-04-09 12:17:38"},{"ID":"13440","post_content":"

\u201cmunicipal rate\u201d<\/strong> means a rate levied by a municipality in terms of section 2 of the Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004), on \u2018rateable property\u2019 of an \u2018owner\u2019 as defined in section 1 of that Act respectively: Provided that a municipal rate does not include-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a single charge levied by that municipality for rates and other supplies of goods or services such as-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 electricity, gas, water; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 drainage, removal or disposal of sewage or garbage; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 goods or services that are incidental to, or necessary for the supply of those goods or services, to that owner; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a rate levied in respect of supplies of goods or services contemplated in paragraph (a);<\/span><\/p>\n

[Definition of \u201cmunicipal rate\u201d inserted by section 40 of Act 9 of 2006]<\/span><\/p>\n","post_title":"\"Municipal rate\" definition of section 1 of VAT Act","collection_order":58,"collection":1525,"post_modified":"2019-10-27 18:58:22","post_date":"2018-04-09 12:18:07"},{"ID":"13442","post_content":"

\u201copen market value\u201d<\/strong> in relation to the supply of goods or services, means the open market value thereof determined in accordance with the provisions of section 3<\/a>;<\/p>\n","post_title":"\"Open market value\" definition of section 1 of VAT Act","collection_order":59,"collection":1525,"post_modified":"2019-05-31 11:01:00","post_date":"2018-04-09 12:18:47"},{"ID":"19273","post_content":"

\u201coutbound insurance policy\u201d <\/strong>means a travel policy which provides insurance cover in respect of a passenger transported from the Republic to a destination in an export country or from a place outside the Republic to another destination outside the Republic as part of an international journey\u037e<\/p>\n

[Definition of \u201coutbound insurance policy\u201d inserted by section 77(1)(d) of Act 17 of 2017 and substituted by section 89(c) of Act 23 of 2018]<\/span><\/p>\n","post_title":"\"Outbound insurance policy\" definition of section 1 of VAT Act","collection_order":60,"collection":1525,"post_modified":"2020-07-17 11:44:44","post_date":"2019-05-31 10:41:05"},{"ID":"13444","post_content":"

\u201coutput tax\u201d<\/strong>, in relation to any vendor, means the tax charged under section 7<\/a>(1)(a) in respect of the supply of goods and services by that vendor;<\/p>\n","post_title":"\"Output tax\" definition of section 1 of VAT Act","collection_order":61,"collection":1525,"post_modified":"2019-05-31 11:01:06","post_date":"2018-04-09 12:19:24"},{"ID":"13446","post_content":"

\u201cperson\u201d\u00a0<\/strong>includes any public authority, any municipality, any company, any body of persons (corporate or unincorporated), the estate of any deceased or insolvent person and any trust fund;<\/p>\n

[Definition of \u201cperson\u201d substituted by\u00a0section 101(e<\/em>)\u00a0of\u00a0Act 31 of 2005, by\u00a0section 40(1)(k<\/em>)\u00a0of\u00a0Act 9 of 2006\u00a0and by\u00a0section 66(1)(d<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n","post_title":"\"Person\" definition of section 1 of VAT Act","collection_order":62,"collection":1525,"post_modified":"2021-02-13 20:59:58","post_date":"2018-04-09 12:19:53"},{"ID":"13448","post_content":"

\u201cprecious metals\u201d<\/strong> means gold, silver, platinum, iridium and any other metals of the platinum group, and any other metal which the State President has by proclamation in the Gazette<\/em> declared to be a precious metal for the purpose of this Act;<\/p>\n","post_title":"\"Precious metal\" definition of section 1 of VAT Act","collection_order":63,"collection":1525,"post_modified":"2019-05-31 11:01:17","post_date":"2018-04-09 12:20:24"},{"ID":"13450","post_content":"

\u201cprescribed rate\u201d<\/strong> in relation to any interest payable in terms of this Act means a rate equal to the rate fixed from time to time by the Minister by notice in the Gazette<\/em> in terms of section 80(1)(b) of the Public Finance Management Act, 1999 (Act No. 1 of 1999): Provided that where the Minister fixes a new rate in terms of that Act, that new rate applies for purposes of this Act from the first day of the second month following the date on which that new rate came into operation;<\/p>\n

[Definition of \u201cprescribed rate\u201d inserted by section 1 of Act 61 of 1993, amended by section 9 of Act 20 of 1994, GN 1505 of 1998, GN 541 of 1999, GN 1065 of 1999, GN 184 of 2000 and GN 1160 of 2002 and substituted by section 114 of Act 74 of 2002 and section 43 of Act 16 of 2004]<\/span><\/p>\n

[Definition of \u201cprescribed rate\u201d to be substituted by section 271 of Act 28 of 2011 with effect from a date determined by the President by proclamation in the Gazette]<\/span><\/p>\n","post_title":"\"Prescribed rate\" definition of section 1 of VAT Act","collection_order":64,"collection":1525,"post_modified":"2019-06-01 20:07:54","post_date":"2018-04-09 12:20:52"},{"ID":"13453","post_content":"

\u201cpublic authority\u201d<\/strong> means-<\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 any department or division of the public service as listed Schedules 1, 2<\/a> or 3<\/a> of the Public Service Act, 1994 (Act No. 103 of 1994); or<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0 any public entity listed in Part A or C of Schedule 3 to the Public Finance Management Act, 1999 (Act No. 1 of 1999); or<\/span><\/p>\n

<\/p>\n

(iii) \u00a0 any other public entity designated by the Minister for the purposes of this Act to be a public authority;<\/span><\/p>\n

[Definition of \u201cpublic authority\u201d substituted by section 148 of Act 60 of 2001 and section 92 of Act 32 of 2004]<\/span><\/p>\n","post_title":"\"Public authority\" definition of section 1 of VAT Act","collection_order":65,"collection":1525,"post_modified":"2019-06-01 20:08:23","post_date":"2018-04-09 12:23:46"},{"ID":"13455","post_content":"

\u201crecipient\u201d<\/strong>, in relation to any supply of goods or services, means the person to whom the supply is made<\/p>\n","post_title":"\"Recipient\" definition of section 1 of VAT Act","collection_order":66,"collection":1525,"post_modified":"2019-05-31 11:01:42","post_date":"2018-04-09 12:24:25"},{"ID":"13457","post_content":"

\u201crental agreement\u201d<\/strong> means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any agreement entered into before, on or after the commencement date for the letting of goods, other than a lease referred to in paragraph (b) of the definition of \u201cinstalment credit agreement\u201d in this section or a financial lease as defined in the Sales Tax Act, 1978 (Act No. 103 of 1978), prior to its repeal; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0any rental agreement, as defined in the said Act where such agreement is in force on or after the commencement date;<\/span><\/p>\n","post_title":"\"Rental agreement\" definition of section 1 of VAT Act","collection_order":67,"collection":1525,"post_modified":"2019-10-27 18:58:56","post_date":"2018-04-09 12:24:59"},{"ID":"13459","post_content":"

\u201cRepublic\u201d<\/strong>, in the geographical sense, means the territory of the Republic of South Africa and includes the territorial waters, the contiguous zone and the continental shelf referred to respectively in sections 4<\/a>, 5<\/a> and 8<\/a> of the Maritime Zones Act, 1994 (Act No. 15 of 1994);<\/p>\n

[Definition of \u201cRepublic\u201d substituted by section 18 of Act 37 of 1996]<\/span><\/p>\n","post_title":"\"Republic\" definition of section 1 of VAT Act","collection_order":68,"collection":1525,"post_modified":"2019-05-31 11:01:53","post_date":"2018-04-09 12:25:27"},{"ID":"13461","post_content":"

\u201cresident of the Republic\u201d<\/strong> means a resident as defined in section 1<\/a> of the Income Tax Act<\/a>: Provided that any other person or any other company shall be deemed to be a resident of the Republic to the extent that such person or company carries on in the Republic any enterprise or other activity and has a fixed or permanent place in the Republic relating to such enterprise or other activity;<\/p>\n

[Definition of \u201cresident of the Republic\u201d amended by section 64 of Act 59 of 2000]<\/span><\/p>\n","post_title":"\"Resident of the Republic\" definition of section 1 of VAT Act","collection_order":69,"collection":1525,"post_modified":"2019-05-31 11:01:59","post_date":"2018-04-09 12:26:08"},{"ID":"13463","post_content":"

\u201creturnable container\u201d<\/strong> means any container belonging to a class of containers in relation to which, at the time of delivery of the contents thereof, ownership of that container is not transferred to the recipient of the contents and a specifically identified amount is usually charged as a deposit by the supplier of the contents upon the express undertaking of the supplier that upon the return of that container such deposit will be refunded or allowed as a credit to such recipient or any other person returning such container;<\/p>\n","post_title":"\"Returnable container\" definition of section 1 of VAT Act","collection_order":70,"collection":1525,"post_modified":"2019-05-31 11:02:04","post_date":"2018-04-09 12:26:45"},{"ID":"13465","post_content":"

\u201csale\u201d<\/strong> means an agreement of purchase and sale and includes any transaction or act whereby or in consequence of which ownership of goods passes or is to pass from one person to another;<\/p>\n","post_title":"\"Sale\" definition of section 1 of VAT Act","collection_order":71,"collection":1525,"post_modified":"2019-05-31 11:02:10","post_date":"2018-04-09 12:27:13"},{"ID":"13467","post_content":"

\u201csecond-hand goods\u201d<\/strong> means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods which were previously owned and used; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in respect of the transfer of a unit in the circumstances referred to in Item 8 of Schedule 1 to the Share Blocks Control Act, such unit,<\/span><\/p>\n

<\/p>\n

but does not include-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0animals;<\/span><\/p>\n

<\/p>\n

(ii)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 goods consisting solely of gold unless acquired for the sole purpose of supplying such goods in the same state without any further processing;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 gold coins contemplated in section 11<\/a>(1)(k); or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0any other goods containing gold unless those goods are acquired for the sole purpose of supplying those goods in the same or substantially the same state to another person;<\/span><\/p>\n

[Subparagraph (ii) amended by section 104 of Act 60 of 2008 and substituted by section 95 of Act 43 of 2014 and section 83 of Act 15 of 2016 effective on 1 April 2017]<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 any prospecting right, mining right, exploration right, production right, mining permit, retention permit or reconnaissance permit as defined in section 1 of the Mineral and Petroleum Resources Development Act, 2002 (Act No. 28 of 2002), or any reconnaissance permission contemplated in section 14 of that Act granted or renewed in terms of that Act or received upon conversion pursuant to Schedule II, except when that prospecting right, mining right, exploration right, production right or interest in that right is transferred, ceded, let, sublet, alienated, varied or otherwise disposed of as contemplated in section 11 of the Mineral and Petroleum Resources Development Act, 2002;<\/span><\/p>\n

[Paragraph (iii) added by section 164 of Act 45 of 2003 and substituted by section 43 of Act 16 of 2004]<\/span><\/p>\n

[Definition of \u201csecond-hand goods\u201d substituted by GN 2695 of 1991, section 12 of Act 136 of 1992 and section 9 of Act 20 of 1994 and amended by section 164 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\"Second-hand goods\" definition of section 1 of VAT Act","collection_order":72,"collection":1525,"post_modified":"2019-10-27 19:38:27","post_date":"2018-04-09 12:27:40"},{"ID":"13469","post_content":"

\u201cservices\u201d<\/strong> means anything done or to be done, including the granting, assignment, cession or surrender of any right or the making available of any facility or advantage, but excluding a supply of goods, money or any stamp, form or card contemplated in paragraph (c) of the definition of \u201cgoods\u201d;<\/p>\n

[Definition of \u201cservices\u201d substituted by section 12 of Act 136 of 1992]<\/span><\/p>\n","post_title":"\"Services\" definition of section 1 of VAT Act","collection_order":73,"collection":1525,"post_modified":"2019-05-31 11:02:38","post_date":"2018-04-09 12:28:10"},{"ID":"13471","post_content":"

\u201cSEZ operator\u201d<\/strong> means an operator defined in section 1 of the Special Economic Zones Act;<\/p>\n

[Definition of \u201cSEZ operator\u201d inserted by section 23 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014, (Act No. 16 of 2014) is operational, 9 February 2016]<\/span><\/p>\n","post_title":"\"SEZ operator\" definition of section 1 of VAT Act","collection_order":74,"collection":1525,"post_modified":"2019-05-31 11:02:44","post_date":"2018-04-09 12:28:39"},{"ID":"13473","post_content":"

\u201cSpecial Economic Zone\u201d<\/strong> or \u201cSEZ\u201d<\/strong> has the meaning assigned thereto in section 21A(1) of the Customs and Excise Act;<\/p>\n

[Definition of \u201cSpecial Economic Zone\u201d or \u201cSEZ\u201d inserted by section 23 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act2014, (Act No. 16 of 2014) is operational, 9 February 2016]<\/span><\/p>\n","post_title":"\"Special Economic Zone\" or \"SEZ\" definition of section 1 of VAT Act","collection_order":75,"collection":1525,"post_modified":"2019-05-31 11:02:50","post_date":"2018-04-09 12:29:25"},{"ID":"13475","post_content":"

\u201cshare block company\u201d<\/strong> means a share block company as defined in section 1 of the Share Blocks Control Act;<\/p>\n

[Definition of \u201cshare block company\u201d inserted by section 12 of Act 136 of 1992 and substituted by section 9 of Act 20 of 1994]<\/span><\/p>\n","post_title":"\"Share block company\" definition of section 1 of VAT Act","collection_order":76,"collection":1525,"post_modified":"2019-05-31 11:02:56","post_date":"2018-04-09 12:30:12"},{"ID":"13477","post_content":"

\u201cShare Blocks Control Act\u201d <\/strong>means the Share Blocks Control Act, 1980 (Act No. 59 of 1980);<\/p>\n

[Definition of \u201cShare Blocks Control Act\u201d inserted by section 9 of Act 20 of 1994]<\/span><\/p>\n","post_title":"\"Share Blocks Control Act\" definition of section 1 of VAT Act","collection_order":77,"collection":1525,"post_modified":"2019-05-31 11:03:02","post_date":"2018-04-09 12:30:47"},{"ID":"13479","post_content":"

\u201cshareholder\u201d<\/strong>\u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in relation to any company referred to in paragraph (a), (b) or (d) of the definition of \u2018company\u201d in section 1<\/a>(1) of the Income Tax Act<\/a>, means the registered shareholder in respect of any share, except that where some person other than the registered shareholder is entitled, whether by virtue of any provision in the memorandum or articles of association of the company or under the terms of any agreement or contract, or otherwise, to all or part of the benefit of the rights of participation in the profits, income or capital attaching to the share so registered, that other person shall, to the extent that such person is entitled to such benefit, also be deemed to be a shareholder; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in relation to any close corporation, means a member of such corporation; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in relation to any co-operative, means a member of such co-operative;<\/span><\/p>\n

[Definition of \u201cshareholder\u201d inserted by section 128 of Act 25 of 2015 effective on 1 April 2012 \u2013 Date of operation in section 128 of Act 25 of 2015 as amended by section 106 of Act 15 of 2016]<\/span><\/p>\n","post_title":"\"Shareholder\" definition of section 1 of VAT Act","collection_order":78,"collection":1525,"post_modified":"2019-10-27 19:00:13","post_date":"2018-04-09 12:31:08"},{"ID":"13481","post_content":"

\u201cSouth African Revenue Service\u201d<\/strong> means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997;<\/p>\n

[Definition of \u201cSouth African Revenue Service\u201d inserted by section 34 of Act 34 of 1997]<\/span><\/p>\n","post_title":"\"South African Revenue Service\" definition of section 1 of VAT Act","collection_order":79,"collection":1525,"post_modified":"2019-05-31 11:03:14","post_date":"2018-04-09 12:31:36"},{"ID":"13483","post_content":"

\u201cSpecial Economic Zones Act\u201d<\/strong> means the Special Economic Zones Act, 2014 (Act No. 16 of 2014);<\/p>\n

[Definition of \u201cSpecial Economic Zones Act\u201d inserted by section 19 of Act 44 of 2014 effective on the date on which the Special Economic Zones Act is operational, 9 February 2016 \u2013 Date of operation in section 19 of Act 44 of 2014 as amended by section 82 of Act 16 of 2016]<\/span><\/p>\n","post_title":"\"Special Economic Zones Act\" definition of section 1 of VAT Act","collection_order":80,"collection":1525,"post_modified":"2019-05-31 11:03:20","post_date":"2018-04-09 12:32:10"},{"ID":"13485","post_content":"

\u201cStamp Duties Act\u201d<\/strong> means the Stamp Duties Act, 1968 (Act No. 77 of 1968);<\/p>\n

[Definition of \u201cStamp Duties Act\u201d inserted by section 9 of Act 20 of 1994]<\/span><\/p>\n","post_title":"\"Stamp Duties Act\" definition of section 1 of VAT Act","collection_order":81,"collection":1525,"post_modified":"2019-05-31 11:03:24","post_date":"2018-04-09 12:32:38"},{"ID":"13487","post_content":"

\u201csupplier\u201d<\/strong>, in relation to any supply of goods or services, means the person supplying the goods or services;<\/p>\n","post_title":"\"Supplier\" definition of section 1 of VAT Act","collection_order":82,"collection":1525,"post_modified":"2019-05-31 11:03:29","post_date":"2018-04-09 12:33:05"},{"ID":"13489","post_content":"

\u201csupply\u201d<\/strong> includes performance in terms of a sale, rental agreement, instalment credit agreement and all other forms of supply, whether voluntary, compulsory or by operation of law, irrespective of where the supply is effected, and any derivative of \u201csupply\u201d shall be construed accordingly;<\/p>\n

[Definition of \u201csupply\u201d substituted by section 81 of Act 53 of 1999]<\/span><\/p>\n","post_title":"\"Supply\" definition of section 1 of VAT Act","collection_order":83,"collection":1525,"post_modified":"2019-05-31 11:03:37","post_date":"2018-04-09 12:33:32"},{"ID":"13491","post_content":"

\u201csurrender of goods\u201d<\/strong> means the termination of any instalment credit agreement by the debtor and subsequent obligation on the creditor, to that agreement, to take possession of any goods previously supplied under that agreement;<\/p>\n

[Definition of \u201csurrender of goods\u201d inserted by section 165 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n","post_title":"\"Surrender of goods\" definition of section 1 of VAT Act","collection_order":84,"collection":1525,"post_modified":"2019-05-31 11:03:42","post_date":"2018-04-09 12:33:55"},{"ID":"13493","post_content":"

\u201ctax\u201d<\/strong> means the tax chargeable in terms of this Act;<\/p>\n

[Definition of \u201ctax\u201d substituted by GN 2695 of 1991 and section 12 of Act 136 of 1992]<\/span><\/p>\n","post_title":"\"Tax\" definition of section 1 of VAT Act","collection_order":85,"collection":1525,"post_modified":"2019-05-31 11:03:46","post_date":"2018-04-09 12:34:19"},{"ID":"13495","post_content":"

\u201cTax Administration Act\u201d<\/strong> means the Tax Administration Act, 2011;<\/p>\n

[Definition of \u201cTax Administration Act\u201d inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"\"Tax Administration Act\" definition of section 1 of VAT Act","collection_order":86,"collection":1525,"post_modified":"2019-05-31 11:03:52","post_date":"2018-04-09 12:34:44"},{"ID":"13497","post_content":"

\u201ctaxable supply\u201d<\/strong> means any supply of goods or services which is chargeable with tax under the provisions of section 7<\/a> (1) (a), including tax chargeable at the rate of zero per cent under section 11<\/a>;<\/p>\n","post_title":"\"Taxable supply\" definition of section 1 of VAT Act","collection_order":87,"collection":1525,"post_modified":"2019-05-31 11:03:57","post_date":"2018-04-09 12:35:10"},{"ID":"13499","post_content":"

\u201ctax fraction\u201d<\/strong> means the fraction calculated in accordance with the formula:<\/p>\n

<\/p>\n

r<\/p>\n

______<\/p>\n

100 + r<\/p>\n

<\/p>\n

in which formula \u201cr\u201d is the rate of tax applicable under section 7<\/a> (1);<\/p>\n","post_title":"\"Tax fraction\" definition of section 1 of VAT Act","collection_order":88,"collection":1525,"post_modified":"2019-05-31 11:04:05","post_date":"2018-04-09 12:35:42"},{"ID":"13502","post_content":"

\u201ctax invoice\u201d<\/strong> means a document provided as required by section 20<\/a>;<\/p>\n","post_title":"\"Tax invoice\" definition of section 1 of VAT Act","collection_order":89,"collection":1525,"post_modified":"2019-05-31 11:04:10","post_date":"2018-04-09 12:36:11"},{"ID":"13505","post_content":"

\u201cthis Act\u201d<\/strong> includes the regulations;<\/p>\n","post_title":"\"This Act\" definition of section 1 of VAT Act","collection_order":90,"collection":1525,"post_modified":"2019-05-31 11:04:15","post_date":"2018-04-09 12:37:50"},{"ID":"13507","post_content":"

\u201cTransfer Duty Act\u201d<\/strong> means the Transfer Duty Act, 1949 (Act No. 40 of 1949);<\/p>\n

[Definition of \u201cTransfer Duty Act\u201d inserted by section 9 of Act 20 of 1994]<\/span><\/p>\n","post_title":"\"Transfer Duty Act\" definition of section 1 of VAT Act","collection_order":91,"collection":1525,"post_modified":"2019-10-27 19:01:45","post_date":"2018-04-09 12:38:22"},{"ID":"13509","post_content":"

\u201ctransitional metropolitan council\u201d<\/strong> means a transitional metropolitan council as defined in section 1 of the Local Government Transition Act, 1993 (Act No. 209 of 1993);<\/p>\n

[Definition of \u201ctransitional metropolitan council\u201d inserted by section 9 of Act 20 of 1994]<\/span><\/p>\n","post_title":"\"Transitional metropolitan council\" definition of section 1 of VAT Act","collection_order":92,"collection":1525,"post_modified":"2019-05-31 11:04:24","post_date":"2018-04-09 12:39:05"},{"ID":"13511","post_content":"

\u201ctrust fund\u201d<\/strong> means any fund consisting of cash or other assets the administration and control of which is entrusted to any person acting in a fiduciary capacity by any person, whether under a deed of trust or by agreement, or by a deceased person under a will made by that person;<\/p>\n

[Definition of \u201ctrust fund\u201d substituted by section 21 of Act 136 of 1991]<\/span><\/p>\n","post_title":"\"Trust fund\" definition of section 1 of VAT Act","collection_order":93,"collection":1525,"post_modified":"2019-05-31 11:04:31","post_date":"2018-04-09 12:39:35"},{"ID":"13513","post_content":"

\u201cVAT registration number\u201d<\/strong>, in relation to any vendor, means the number allocated to that vendor by the Commissioner in terms of section 24<\/a> of the Tax Administration Act<\/a>;<\/p>\n

[Definition of \u201cVAT registration number\u201d inserted by section 43 of Act 16 of 2004 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"\"VAT registration number\" definition of section 1 of VAT Act","collection_order":94,"collection":1525,"post_modified":"2019-05-31 11:04:37","post_date":"2018-04-09 12:40:05"},{"ID":"13515","post_content":"

\u201cvendor\u201d<\/strong> means any person who is or is required to be registered under this Act: Provided that where the Commissioner has under section 23<\/a> or 50A<\/a> determined the date from which a person is a vendor that person shall be deemed to be a vendor from that date;<\/p>\n

[Definition of \u201cvendor\u201d amended by section 23 of Act 27 of 1997]<\/span><\/p>\n","post_title":"\"Vendor\" definition of section 1 of VAT Act","collection_order":95,"collection":1525,"post_modified":"2019-05-31 11:04:43","post_date":"2018-04-09 12:40:26"},{"ID":"13517","post_content":"

\u201cwelfare organisation\u201d<\/strong> means any public benefit organisation contemplated in paragraph (a) of the definition of \u2018public benefit organisation\u2019 in section 30(<\/a>1) of the Income Tax Act that has been approved by the Commissioner in terms of section 30<\/a>(3) of that Act, if it carries on or intends to carry on any welfare activity determined by the Minister for purposes of this Act, relating to those activities that fall under the headings-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 welfare and humanitarian;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 health care;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 land and housing;<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 education and development; or<\/span><\/p>\n

<\/p>\n

(e) \u00a0\u00a0\u00a0 conservation, environment and animal welfare.<\/span><\/p>\n

[Definition of \u201cwelfare organization\u201d substituted by section 21 of Act 136 of 1991, GN 2695 of 1991, section 12 of Act 136 of 1992, section 81 of Act 53 of 1999, section 148 of Act 60 of 2001 and section 92 of Act 32 of 2004 and amended by section 77 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.<\/span><\/p>\n

[Subsection (2) inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"\"Welfare organisation\" definition of section 1 of VAT Act","collection_order":96,"collection":1525,"post_modified":"2019-10-27 19:00:54","post_date":"2018-04-09 12:41:02"},{"ID":"13112","post_content":"

2. Financial services<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, the following activities shall be deemed to be financial services:<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The exchange of currency (whether effected by the exchange of bank notes or coin, by crediting or debiting accounts, or otherwise);<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the issue, payment, collection or transfer of ownership of a cheque or letter of credit;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the issue, allotment, drawing, acceptance, endorsement or transfer of ownership of a debt security;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the issue, allotment or transfer of ownership of an equity security or a participatory security;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (e) deleted by section 19 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 the provision by any person of credit under an agreement by which money or money\u2019s worth is provided by that person to another person who agrees to pay in the future a sum or sums exceeding in the aggregate the amount of such money or money\u2019s worth;<\/span><\/p>\n

[Paragraph (f) substituted by section 19 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (g) deleted by section 19 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (h) deleted by section 19 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the provision, or transfer of ownership, of a life insurance policy, the provision or transfer of ownership of reinsurance in respect of any such policy: Provided that such an activity shall not be deemed to be a financial service to the extent that it includes the management of a superannuation scheme;<\/span><\/p>\n

[Paragraph (i)\u00a0substituted by\u00a0section\u00a019(1)(d)\u00a0of\u00a0Act\u00a037 of 1996, amended by\u00a0section\u00a067(1)\u00a0of\u00a0Act\u00a034 of 2019\u00a0and substituted by\u00a0section\u00a049(a)\u00a0of\u00a0Act 20 of 2021]<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 the provision, or transfer of ownership, of an interest in a superannuation scheme;<\/span><\/p>\n

[Paragraph (j) substituted by section 19 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0 the buying or selling of any derivative or the granting of an option: Provided that where a supply of the underlying goods or services takes place, that supply shall be deemed to be a separate supply of goods or services at the open market value thereof: Provided further that the open market value of those goods or services shall not be deemed to be consideration for a financial service as contemplated in this paragraph;<\/span><\/p>\n

[Paragraph (k) substituted by section 13 of Act 136 of 1992 and section 82 of Act 53 of 1999 and amended by section 93 of Act 32 of 2004 and section 41 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (l) deleted by section 44 of Act 16 of 2004]<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (m) deleted by section 10 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(n)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (n) substituted by section 10 of Act 20 of 1994 and deleted by section 19 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(o)\u00a0\u00a0\u00a0\u00a0\u00a0the issue, acquisition, collection, buying or selling or transfer of ownership of any cryptocurrency:<\/span><\/p>\n

[Paragraph (o)\u00a0added by\u00a0section\u00a090(1)(a)\u00a0of\u00a0Act 23 of 2018\u00a0effective on 1\u00a0April, 2019]<\/span><\/p>\n

<\/p>\n

Provided that the activities contemplated in paragraphs (a), (b), (c), (d), (f) and (o) shall not be deemed to be financial services to the extent that the consideration payable in respect thereof is any fee, commission, merchant\u2019s discount or similar charge, excluding any discount cost.<\/p>\n

[Subsection (1) amended by section 19(1)(g) of Act 37 of 1996, by section 87(1)(a) of Act 30 of 1998 and by section 90(1)(b) of Act 23 of 2018 effective on 1 April, 2019]<\/span><\/p>\n","post_title":"Section 2 (VAT) - Financial services","collection_order":97,"collection":1525,"post_modified":"2023-01-25 15:55:14","post_date":"2018-03-27 10:43:41"},{"ID":"13681","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1)-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 \u201ccheque\u201d<\/strong> means a bill drawn on a bank payable on demand, a postal order, a money order, a traveller\u2019s cheque, or any order or authorisation (whether in writing, by electronic means, or otherwise) to a financial institution to credit or debit any account;<\/span><\/p>\n

[Paragraph (i) substituted by section 10 of Act 20 of 1994 and section 93 of Act 32 of 2004]<\/span><\/p>\n","post_title":"\"Cheque\" definition of section 2 of VAT Act","collection_order":98,"collection":1525,"post_modified":"2022-02-12 21:51:22","post_date":"2018-04-10 13:48:02"},{"ID":"13683","post_content":"

(ii)\u00a0\u00a0\u00a0\u00a0 \u201ccurrency\u201d<\/strong> means any banknote or other currency of any country, other than when used as a collector\u2019s piece, investment article, item of numismatic interest, or otherwise than as a medium of exchange;<\/span><\/p>\n","post_title":"\"Currency\" definition of section 2 of VAT Act","collection_order":99,"collection":1525,"post_modified":"2022-02-12 21:51:29","post_date":"2018-04-10 13:48:30"},{"ID":"13685","post_content":"

(iii)\u00a0 \u201cdebt security\u201d<\/strong> means-<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n

(aa) \u00a0\u00a0\u00a0\u00a0an interest in or right to be paid money; or<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n

(bb) \u00a0\u00a0\u00a0\u00a0an obligation or liability to pay money<\/span><\/p>\n

\u00a0\u00a0<\/p>\n

that is, or is to be, owing by any person, but does not include a cheque;<\/p>\n

[Paragraph (iii) substituted by section 149 of Act 60 of 2001]<\/span><\/p>\n","post_title":"\"Debt security\" definition of section 2 of VAT Act","collection_order":100,"collection":1525,"post_modified":"2022-02-12 21:52:59","post_date":"2018-04-10 13:48:57"},{"ID":"13687","post_content":"

(iiiA)\u00a0 \u201cderivative\u201d\u00a0<\/strong>means a derivative as defined in and within the scope of International Financial Reporting Standard 9 issued by the International Accounting Standards Board;<\/span><\/span><\/p>\n

[Definition of \u201cderivative\u201d inserted by\u00a0section\u00a093(c)\u00a0of\u00a0Act\u00a032 of 2004\u00a0and substituted by\u00a0section\u00a0130(1)(a)\u00a0of\u00a0Act\u00a024 of 2011\u00a0and by\u00a0section 47(1)\u00a0of\u00a0Act 17 of 2023\u00a0with effect from 1\u00a0January, 2024]<\/span><\/p>\n","post_title":"\"Derivative\" definition of section 2 of VAT Act","collection_order":101,"collection":1525,"post_modified":"2024-01-15 20:33:16","post_date":"2018-04-10 13:49:30"},{"ID":"13689","post_content":"

(iv)\u00a0\u00a0\u00a0\u00a0\u201cequity security\u201d<\/strong> means any interest in or right to a share in the capital of a juristic person or the interest in a close corporation of a member thereof;<\/span><\/p>\n","post_title":"\"Equity security\" definition of section 2 of VAT Act","collection_order":102,"collection":1525,"post_modified":"2022-02-12 21:53:14","post_date":"2018-04-10 13:49:57"},{"ID":"13691","post_content":"

(v)\u00a0\u00a0\u00a0\u00a0 \u201clife insurance policy\u201d\u00a0<\/strong>means any policy of insurance issued in the ordinary course of carrying on a life insurance business as defined in\u00a0section 1(1)\u00a0of the Insurance Act, 2017 (Act\u00a018 of 2017);<\/span><\/p>\n

[Definition of \u201clife insurance policy\u201d substituted by\u00a0section\u00a022(a)\u00a0of\u00a0Act 136 of 1991, by the definition of \u201clong-term insurance policy\u201d in\u00a0section\u00a019(1)(h)\u00a0of\u00a0Act\u00a037 of 1996, by\u00a0section\u00a082(b)\u00a0of\u00a0Act\u00a053 of 1999\u00a0and by the definition of \u201clife insurance policy\u201d in\u00a0section\u00a049(b)\u00a0of\u00a0Act\u00a020 of 2021]<\/span><\/p>\n","post_title":"\"Long-term insurance policy\" definition of section 2 of VAT Act","collection_order":103,"collection":1525,"post_modified":"2023-01-25 16:01:53","post_date":"2018-04-10 13:50:23"},{"ID":"13693","post_content":"

(vA)\u00a0 \u201cmerchant\u2019s discount\u201d<\/strong> means a charge made to merchants for accepting a credit or debit card as payment for the supply of goods or services, or a similar charge made by a buying organisation;<\/span><\/p>\n

[Definition of \u201cmerchant\u2019s discount\u201d inserted by section 87 of Act 30 of 1998]<\/span><\/p>\n","post_title":"\"Merchant's discount\" definition of section 2 of VAT Act","collection_order":104,"collection":1525,"post_modified":"2022-02-12 21:53:21","post_date":"2018-04-10 13:50:53"},{"ID":"13695","post_content":"

(vi)\u00a0\u00a0\u00a0 \u201cparticipatory security\u201d<\/strong> means a participatory interest as defined in section 1 of the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002), but does not include an equity security, a debt security, money or a cheque;<\/span><\/p>\n

[Definition of \u201cparticipatory security\u201d substituted by section 115 of Act 74 of 2002 and section 78 of Act 20 of 2006]<\/span><\/p>\n","post_title":"\"Participatory security\" definition of section 2 of VAT Act","collection_order":105,"collection":1525,"post_modified":"2022-02-12 21:53:29","post_date":"2018-04-10 13:51:23"},{"ID":"13697","post_content":"

(vii) \u00a0 \u201csuperannuation scheme\u201d<\/strong> means a scheme whereby provision is made for the payment or granting of benefits by a benefit fund, pension fund, pension preservation fund, provident fund, provident preservation fund or retirement annuity fund as defined in section 1<\/a> of the Income Tax Act.<\/span><\/p>\n

[Definition of \u201csuperannuation scheme\u201d substituted by section 10 of Act 20 of 1994 and section 130 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n","post_title":"\"Superannuation scheme\" definition of section 2 of VAT Act","collection_order":106,"collection":1525,"post_modified":"2022-02-12 21:54:25","post_date":"2018-04-10 13:52:02"},{"ID":"13699","post_content":"

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding subsection (2), the terms \u201cdebt security\u201d, \u201cequity security\u201d and \u201cparticipatory security\u201d do not include any of the following:<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0A life insurance policy or any other policy of insurance;<\/span><\/p>\n

[Paragraph (a)\u00a0substituted by\u00a0section 19(1)(i)\u00a0of\u00a0Act 37 of 1996\u00a0and by\u00a0section\u00a049(c)\u00a0of\u00a0Act\u00a020 of 2021]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any ownership or interest in land, other than an interest as mortgagee;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 a share in the share capital of a share block company;<\/span><\/p>\n

[Paragraph (c) amended by section 13 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 any interest of a member of a close corporation which confers on the member a time-sharing interest as defined in section 1 of the Property Time-sharing Control Act, 1983 (Act No. 75 of 1983), on the terms and conditions contained in the association agreement of such close corporation;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 an interest in a superannuation scheme.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in this section, the term \u201cfinancial services\u201d does not include-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the cession, assignment, transfer or other supply of any right to receive payment in relation to any taxable supply where, as a result of any such cession, assignment, transfer or supply, output tax in relation to that taxable supply would not be or become attributable to any tax period for the purposes of section 16<\/a> (3); or<\/span><\/p>\n

[Paragraph (a) substituted by section 24 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Paragraph (b) deleted by section 105 of Act 60 of 2008 effective on 21 Oct 2008]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the transfer of any interest in or right to be paid money that is, or is to be, owing by a share block company under its loan obligation, as defined in section 1 of the Share Blocks Control Act, to any person who is or will be a shareholder of such share block company.<\/span><\/p>\n

[Paragraph (c) substituted by section 10 of Act 20 of 1994 and effective on 9 July 1993]<\/span><\/p>\n

[Subsection (4) deleted by section 22 of Act 136 of 1991 and inserted by section 13 of Act 136 of 1992]<\/span><\/p>\n","post_title":"Subsections 3 and 4 of section 2 of VAT Act","collection_order":107,"collection":1525,"post_modified":"2023-01-25 16:01:58","post_date":"2018-04-10 13:52:47"},{"ID":"13114","post_content":"

3. Determination of \u201copen market value\u201d<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u201csimilar supply\u201d<\/strong>, in relation to a supply of goods or services, means any other supply of goods or services that, in respect of the characteristics, quality, quantity, functional components, materials and reputation of the first mentioned goods or services, is the same as, or closely or substantially resembles, that supply of goods or services;<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the open market value of a supply shall include any tax charged under section 7<\/a>(1)(a) on that supply.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, the open market value of any supply of goods or services at any date shall be the consideration in money which the supply of those goods or services would generally fetch if supplied in similar circumstances at that date in the Republic, being a supply freely offered and made between persons who are not connected persons.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Where the open market value of any supply of goods or services cannot be determined under subsection (2), the open market value shall be the consideration in money which a similar supply would generally fetch if supplied in similar circumstances at that date in the Republic, being a supply freely offered and made between persons who are not connected persons.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where the open market value of any supply of goods or services cannot be determined in terms of subsection (2) or (3), the open market value shall be determined in accordance with a method approved by the Commissioner which provides a sufficiently objective approximation of the consideration in money which could be obtained for that supply of those goods or services.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act the open market value of any consideration, not being consideration in money, for a supply of goods or services shall be ascertained in the same manner, with any necessary modifications, as the open market value of any supply of goods or services is ascertained under the provisions of this section.<\/span><\/p>\n","post_title":"Section 3 (VAT) - Determination of \"open market value\"","collection_order":108,"collection":1525,"post_modified":"2019-03-06 17:26:40","post_date":"2018-03-27 10:44:24"},{"ID":"13121","post_content":"

PART I<\/strong><\/p>\n

ADMINISTRATION<\/strong><\/p>\n","post_title":"Part I - Administration (VAT)","collection_order":109,"collection":1525,"post_modified":"2019-03-06 17:26:07","post_date":"2018-03-27 11:50:25"},{"ID":"13119","post_content":"

4. Administration of Act<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner is responsible for carrying out the provisions of this Act.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.<\/span><\/p>\n

[Section 4 amended by section 34 of Act 34 of 1997 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 4 (VAT) - Administration of Act","collection_order":110,"collection":1525,"post_modified":"2019-03-06 17:26:17","post_date":"2018-03-27 11:49:50"},{"ID":"13123","post_content":"

5. Exercise of powers and performance of duties<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The powers conferred and the duties imposed upon the Commissioner by or in terms of the provisions of this Act or any amendment thereof may be exercised or performed by the Commissioner, or by any SARS official.<\/span><\/p>\n

[Subsection (1) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n


<\/p>\n

6. ..........<\/span><\/strong><\/p>\n

[Section 6 amended by section 20 of Act 37 of 1996, section 34 of Act 34 of 1997, section 88 of Act 30 of 1998, section 66 of Act 19 of 2001, section 150 of Act 60 of 2001, section 116 of Act 74 of 2002, section 48 of Act 12 of 2003, section 45 of Act 16 of 2004, section 13 of Act 10 of 2006, section 36 of Act 21 of 2006, section 26 of Act 36 of 2007 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 5 (VAT) - Exercise of powers and performance of duties","collection_order":111,"collection":1525,"post_modified":"2019-03-06 17:25:54","post_date":"2018-03-27 11:51:04"},{"ID":"13125","post_content":"

PART II<\/strong><\/p>\n

VALUE-ADDED TAX<\/strong><\/p>\n","post_title":"Part II - Value-Added Tax (VAT)","collection_order":112,"collection":1525,"post_modified":"2019-03-06 17:25:42","post_date":"2018-03-27 11:51:52"},{"ID":"13127","post_content":"

7. Imposition of value-added tax<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0 \u00a0 \u00a0Subject to the exemptions, exceptions, deductions and adjustments provided for in this Act, there shall be levied and paid for the benefit of the National Revenue Fund a tax, to be known as the value-added tax-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 on the supply by any vendor of goods or services supplied by him on or after the commencement date in the course or furtherance of any enterprise carried on by him;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 on the importation of any goods into the Republic by any person on or after the commencement date; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 on the supply of any imported services by any person on or after the commencement date,<\/span><\/p>\n

<\/p>\n

calculated at the rate of 15 per cent on the value of the supply concerned or the importation, as the case may be.<\/p>\n

[Subsection (1) amended by section 23(a) of Act 136 of 1991, by section 14(a) of Act 136 of 1992, by section 23(1)(a) of Act 97 of 1993, by section 33 of Act 37 of 1996 and by section 9(1)(a) of Act 21 of 2018 effective on 1 April 2018]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Except as otherwise provided in this Act, the tax payable in terms of paragraph (a) of subsection (1) shall be paid by the vendor referred to in that paragraph, the tax payable in terms of paragraph (b) of that subsection shall be paid by the person referred to in that paragraph and the tax payable in terms of paragraph (c) of that subsection shall be paid by the recipient of the imported services.<\/span><\/p>\n

<\/p>\n

(3)<\/span><\/p>\n

<\/p>\n

(a) Where any goods manufactured in the Republic, being of a class or kind subject to excise duty or environmental levy under Part 2 or 3 of Schedule 1 to the Customs and Excise Act, have been supplied at a price which does not include such excise duty or environmental levy and tax has become payable in respect of the supply in terms of subsection (1)(a), value-\u00adadded tax shall be levied and paid at the rate specified in section 7(1) for the benefit of the National Revenue Fund on an amount equal to the amount of such excise duty or environmental levy which, subject to any rebate of such excise duty or environmental levy under the said Act, is paid.<\/span><\/p>\n

[Paragraph (a) substituted by section 23(b) of Act 136 of 1991, amended by section 14(b) of Act 136 of 1992, by section 23(1)(b) of Act 97 of 1993 and by section 33 of Act 37 of 1996 and substituted by section 94(a) of Act 32 of 2004 and by section 9(1)(b) of Act 21 of 2018 effective on 1 April 2018]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 The tax payable in terms of paragraph (a) shall be paid by the person liable in terms of the Customs and Excise Act for the payment of the said excise duty or environmental levy.<\/span><\/p>\n

[Paragraph (b) substituted by section 94 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (c) deleted by section 34 of Act 34 of 1997]<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 Subject to this Act, the provisions of the Customs and Excise Act relating to the clearance of goods subject to excise duty or environmental levy and the payment of that excise duty or environmental levy shall mutatis mutandis<\/em> have effect as if enacted in this Act.<\/span><\/p>\n

[Paragraph (d) substituted by section 94 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 If the Minister makes an announcement in the national annual budget contemplated in section 27(1) of the Public Finance Management, 1999 (Act No. 1 of 1999), that the VAT rate specified in this section is to be altered, that alteration will be effective from a date determined by the Minister in that announcement, and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.<\/span><\/p>\n

[Subsection (4) added by section 84 of Act 15 of 2016 effective on 19 January 2017]<\/span><\/p>\n","post_title":"Section 7 (VAT) - Imposition of value-added tax","collection_order":113,"collection":1525,"post_modified":"2020-07-17 11:46:13","post_date":"2018-03-27 11:52:27"},{"ID":"13129","post_content":"

8. Certain supplies of goods or services deemed to be made or not made<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods acquired, manufactured, assembled, constructed or produced by a person are sold, under a power exercisable by another person, in or towards satisfaction of a debt owed by the person whose goods are sold; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the person whose goods are sold has not furnished, to the person exercising the power of sale, a statement in writing that the supply of those goods would not be a taxable supply if those goods were sold by the person whose goods are sold, and stating fully the reasons why that supply would not be a taxable supply,<\/span><\/p>\n

<\/p>\n

those goods shall be deemed to be supplied in the course of an enterprise.<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, where a person ceases to be a vendor, any goods (other than any goods in respect of the acquisition of which by the vendor a deduction of input tax under section 16<\/a>(3) was denied in terms of section 17<\/a>(2) or would have been denied if those sections had been applicable prior to the commencement date) or right capable of assignment, cession or surrender which in either case then forms part of the assets of his enterprise, shall be deemed to be supplied by him in the course of his enterprise immediately before he ceased to be a vendor, unless the enterprise is carried on by another person who in terms of section 53<\/a> is deemed to be a vendor:<\/span><\/p>\n

<\/p>\n

Provided that-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where such right is so deemed to be supplied that supply shall be deemed to be a supply of a service;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 this subsection shall not apply to any such goods or right to the extent that a deduction in terms of section 16<\/a>(3) has not been allowed or will not be allowed, in respect of the acquisition or use by such vendor, where such vendor on or before 30 June 2000-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0 ceases to be a vendor for the sole reason that the total value of taxable supplies made by that vendor in the preceding period of 12 months has not exceeded R20 000; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 ceases to be a vendor in respect of a commercial rental establishment or a residential rental establishment for the sole reason that the total receipts and accruals derived from that commercial rental establishment or residential rental establishment in the preceding period of 12 months have not exceeded R48 000;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 this subsection shall not apply to fixed property to the extent that a deduction in terms of section 16<\/a>(3) has not been allowed or will not be allowed in respect of that fixed property or any improvements thereto, where such vendor, on or before 30 June 2000, requests the Commissioner in writing, in the circumstances contemplated in section 24<\/a>(2), to cancel his registration.<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 this subsection shall not apply to a vendor that is a constitutional institution listed in Schedule 1 to the Public Finance Management Act, 1999 (Act No. 1 of 1999) or a public authority, respectively, where that vendor (other than a vendor who applied and was registered as a vendor during the period 22 December 2003 to 31 March 2005) ceases to be a vendor as a result of-<\/span><\/p>\n

\u00a0<\/em><\/p>\n

(aa) \u00a0 the substitution of the definition of \u2018public authority\u2019 in the Revenue Laws Amendment Act, 2004 or the insertion of paragraph (viii) to the proviso to the definition of \u2018enterprise\u2019 in the Revenue Laws Amendment Act, (Act No. 45 of 2003); or<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 the re-classification of that vendor or part of that vendor\u2019s activities within the Schedules to the Public Finance Management Act, 1999 (Act No. 1 of 1999) subsequent to the introduction of the Revenue Laws Amendment Act, 2004;<\/span><\/p>\n

[Paragraph (iv) added by section 95 of Act 32 of 2004 and amended by section 120 of Act 7 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 this subsection shall not apply to any such goods or right to the extent that output tax has been paid in terms of section 16<\/a>(4) read with section 22<\/a>(3) in respect of such goods or right; and<\/span><\/p>\n

[Paragraph (v) added by section 120 of Act 7 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 this proviso shall not apply to the extent that input tax in respect of such goods or right has been deducted in terms of section 16<\/a>(3) read with section 22<\/a>(4).<\/span><\/p>\n

[Paragraph (vi) added by section 120 of Act 7 of 2010 effective on 2 November 2010]<\/span><\/p>\n

[Subsection (2) amended by section 15 of Act 136 of 1992 and section 83 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(2A)\u00a0 Where a supply is deemed to have been made by a vendor in terms of subsection (2) and that vendor ceases to be a vendor solely as a consequence of the circumstances contemplated in paragraph (ii) of the proviso to subsection (2), the tax payable to the Commissioner in respect of that deemed supply shall, if the amount thereof is in excess of R3 000, be paid to the Commissioner in so many equal monthly instalments as the Commissioner may allow, the last of which shall not be paid later than 28 February 2001.<\/span><\/p>\n

[Subsection (2A) inserted by section 83 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(2B) Where a supply is deemed to have been made by a vendor in terms of subsection (2) and that vendor ceases on or before 30 June 2005 to be a vendor solely as a consequence of the introduction of proviso (ix) to the definition of \u2018enterprise\u2019 in section 1, the tax payable to the Commissioner in respect of that deemed supply shall, if the amount thereof is in excess of R3 000, be paid to the Commissioner in so many equal monthly instalments as the Commissioner may allow.<\/span><\/p>\n

[Subsection (2B) inserted by section 95 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(2C)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2C) inserted by section 106 of Act 60 of 2008 effective on 1 March 2009 and deleted by section 131 of Act 24 of 2011 effective on 1 March 2012]<\/span><\/p>\n

<\/p>\n

(2D)\u00a0 Where a supply is deemed to have been made by a vendor in terms of subsection (2) and that vendor ceases to be a vendor on or before 30 June 2009 for the sole reason that the total value of taxable supplies made by that vendor in the preceding period of 12 months has not exceeded R1 million, the tax payable in respect of that deemed supply shall be paid in six equal monthly instalments or in so many monthly instalments as the Commissioner may allow.<\/span><\/p>\n

[Subsection (2D) inserted by section 106 of Act 60 of 2008 effective on 1 March 2009]<\/span><\/p>\n

<\/p>\n

(2E)\u00a0\u00a0 Where a supply is deemed to have been made by a vendor in terms of subsection (2) and that vendor ceases to be a vendor for the sole reason that the total value of taxable supplies made by that vendor in the preceding period of 12 months has not exceeded the amount contemplated in section 23<\/a>(1) or 23(3), the Minister may by regulation prescribe the period in which the tax payable in respect of that deemed supply shall be paid.<\/span><\/p>\n

[Subsection (2E) inserted by section 91 of Act 17 of 2009]<\/span><\/p>\n

<\/p>\n

(2F)\u00a0\u00a0 Where a supply is deemed to have been made by a vendor in terms of subsection (2) and the vendor ceases on or after 1 January 2013 to be a vendor solely by reason of the supply of goods or services being exempt under section 12<\/a>(l) <\/strong>or (m), the value of that deemed supply shall be deemed to be nil.<\/span><\/p>\n

[Subsection (2F) inserted by section 146 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(2G)\u00a0 Subject to section 24<\/a>(3), where a supply is deemed to have been made by a vendor in terms of subsection (2) and that vendor ceases to be a vendor on 1 April 2014 for the sole reason of the exemption contemplated in section 12<\/a>(f)(iv), the tax payable in respect of the deemed supply shall be paid in six equal monthly instalments or in so many monthly instalments as the Commissioner may allow.<\/span><\/p>\n

[Subsection (2G) inserted by section 166 of Act 31 of 2013 effective on 1 April 2013]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, a credit agreement to which section 121 of the National Credit Act, 2005 (Act No. 34 of 2005), applies shall be deemed not to be a supply of goods or services if the consumer has exercised the right to rescind that agreement in the manner and within the time permitted by that section.<\/span><\/p>\n

[Subsection (3) substituted by section 172 of Act 34 of 2005 and section 27 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(4)<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 For the purposes of this Act, any lay-by agreement (as defined in Government Notice No. R 1234 of 13 June 1980, as amended by Government Notice No. R 1814 of 29 August 1980, issued in terms of section 9 of the Sale and Service Matters Act, 1964 (Act No. 25 of 1964)), whereby goods are sold for a consideration not exceeding R10 000 and are reserved by deposit for delivery when the purchase price or a determined portion thereof is paid shall not be deemed to be a supply of goods or services unless and until the goods are delivered to the purchaser.<\/span><\/p>\n

[Paragraph (a) amended by section 15 of Act 136 of 1992 and substituted by section 83 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Where such agreement is cancelled or terminates for any other reason and the seller retains any amount paid by the purchaser or recovers any amount owing by the purchaser under such agreement, the seller shall for the purposes of this Act be deemed to have supplied a service in respect of such agreement.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act a designated entity shall be deemed to supply services to any public authority or municipality to the extent of any payment made by the public authority or municipality concerned to or on behalf of that designated entity in the course or furtherance of an enterprise carried on by that designated entity.<\/span><\/p>\n

[Subsection (5) substituted by section 166 of Act 45 of 2003, section 42 of Act 9 of 2006 and section 106 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(5A)\u00a0 For the purposes of section 11<\/a>(2)(t), a vendor (excluding a designated entity) shall be deemed to supply services to any public authority, municipality or constitutional institution listed in Schedule 1 to the Public Finance Management Act, 1999 (Act No. 1 of 1999), to the extent of any grant paid to or on behalf of that vendor in the course or furtherance of an enterprise carried on by that vendor.<\/span><\/p>\n

[Subsection (5A) inserted by section 95 of Act 32 of 2004 and substituted by section 42 of Act 9 of 2006 and section 106 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(5B) \u00a0For the purposes of this Act, a vendor, being an implementing agency in respect of a foreign donor funded project, shall be deemed to supply services to the international donor to the extent of the funding received in terms of an official development assistance agreement.<\/span><\/p>\n

[Subsection (5B)\u00a0inserted by\u00a0section 102(a<\/em>)\u00a0of\u00a0Act 31 of 2005\u00a0and substituted by\u00a0section 68(1)(a<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act the transfer of all its assets and liabilities by an administrative unit of a municipality that is separately registered under subsection (2) of section 50<\/a>, to the vendor intended in subsection (1) of that section, shall be deemed not to be a supply.<\/span><\/p>\n

[Subsection (6) substituted by section 24 of Act 136 of 1991, amended by section 11 of Act 20 of 1994 and section 67 of Act 19 of 2001 and substituted by section 42 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 The disposal of an enterprise as a going concern, or a part thereof which is capable of separate operation, shall for the purposes of this Act be deemed to be a supply of goods made in the course or furtherance of such enterprise.<\/span><\/p>\n

<\/p>\n

(8) \u00a0\u00a0\u00a0\u00a0For the purposes of this Act, except section 16<\/a>(3), where a vendor receives any indemnity payment under a contract of insurance or is indemnified under a contract of insurance by the payment of an amount of money to another person, that payment or indemnification, as the case may be, shall, to the extent that it relates to a loss incurred in the course of carrying on an enterprise, be deemed to be consideration received for a supply of services performed on the day of receipt of that payment or on the date of payment to such other person, as the case may be, by that vendor in the course or furtherance of his enterprise:<\/span><\/p>\n

<\/p>\n

Provided that this subsection shall not apply-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0in respect of any indemnity payment received or indemnification under a contract of insurance where the supply of services contemplated by that contract is not a supply subject to tax under section 7<\/a>(1)(a);<\/span><\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0to the extent that such payment is made to another person as consideration for the supply of goods or services being reinstated under a contract of insurance; or<\/span><\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0to the extent that the indemnity payment contemplated in this provision is in respect of goods or services to which the vendor receiving the payment was, upon acquisition of such goods or services, denied a deduction of input tax under section 17<\/a>(2).<\/span><\/span><\/p>\n

[Subsection (8)\u00a0substituted by\u00a0section 15(1)(e)\u00a0of\u00a0Act 136 of 1992\u00a0and amended by\u00a0section 11(b)\u00a0of\u00a0Act 20 of 1994\u00a0and by\u00a0section 48(1)(a)\u00a0of\u00a0Act 17 of 2023\u00a0with effect from 1 January, 2024]<\/span><\/p>\n

<\/p>\n

(8A)\u00a0\u00a0\u00a0For the purposes of paragraph (ii) of the proviso to section 8<\/a>(8) and sections 16<\/a>(2) and 16<\/a>(3) and subject to the provisions of section 54<\/a>(2)-<\/span><\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the person supplying the goods or services being reinstated under a contract of insurance is deemed to make a supply to each person that is liable to pay any part of the consideration in respect thereof; and<\/span><\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0notwithstanding paragraph (i) of the proviso to section 20<\/a>(1), if the person supplying the reinstated goods or services in paragraph (a) is a vendor, that vendor must issue a tax invoice to each person that is liable to make a payment of consideration in respect thereof and such tax invoice must reflect the consideration paid or payable by each person.<\/span><\/span><\/p>\n

[Subsection (8A)\u00a0added by\u00a0section 48(1)(b)\u00a0of\u00a0Act 17 of 2023\u00a0with effect from 1 January, 2024]<\/span><\/p>\n

<\/p>\n

(9) \u00a0\u00a0\u00a0 For the purposes of this Act, where any vendor in carrying on an enterprise in the Republic consigns or delivers goods to an address outside the Republic or provides any service to or for the purposes of his branch or main business outside the Republic in respect of which the provisions of paragraph (ii) of the proviso to the definition of \u2018enterprise\u2019 in section 1 are applicable, the vendor shall be deemed to supply such goods or service in the course or furtherance of his enterprise.<\/span><\/p>\n

[Subsection (9) substituted by section 24 of Act 97 of 1993 and section 166 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 For the purposes of this Act-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where any goods are repossessed; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where there is a surrender of goods,<\/span><\/p>\n

<\/p>\n

under an instalment credit agreement, a supply of such goods shall be deemed to be made by the debtor under such instalment credit agreement to the person exercising the person\u2019s right or obligation of possession under such instalment credit agreement, and where such debtor is a vendor the supply shall be deemed to be made in the course or furtherance of the vendor\u2019s enterprise unless such goods did not form part of the assets held or used by the vendor for the purposes of the vendor\u2019s enterprise.<\/p>\n

[Subsection (10) substituted by section 166 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0 For the purposes of this Act, a supply of the use or right to use or the grant of permission to use any goods (whether with or without a driver, pilot, crew or operator) under any rental agreement, instalment credit agreement, charter party, agreement for charter or any other agreement under which such use or permission to use is granted, shall be deemed to be a supply of goods.<\/span><\/p>\n

<\/p>\n

(12)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (12) deleted by section 15 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(13)\u00a0\u00a0 For the purposes of this Act, where any person bets an amount on the outcome of a race or on any other event or occurrence, the person with whom the bet is placed shall be deemed to supply a service to such first-mentioned person.<\/span><\/p>\n

<\/p>\n

(13A)For the purposes of this Act, except section 16<\/a>(3), where any vendor who makes taxable supplies of services contemplated in subsection (13) of this section, receives any amount paid by any other vendor as a prize or winnings in consequence of a supply of such services made by the last-mentioned vendor to the first-mentioned vendor, the first-mentioned vendor shall be deemed to supply a service to the last-mentioned vendor.<\/span><\/p>\n

[Subsection (13A) inserted by section 20 of Act 46 of 1996]<\/span><\/p>\n

<\/p>\n

(14)\u00a0\u00a0 For the purposes of this Act-<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 where any goods are supplied by a vendor to a person otherwise than in the circumstances contemplated in paragraph 2<\/a>(b) of the Seventh Schedule<\/a> to the Income Tax Act<\/a>, and a deduction under section 16<\/a>(3) in respect of the acquisition by the vendor of those goods was denied in terms of section 17<\/a>(2) or would have been denied if section 7<\/a> of this Act had been applicable prior to the commencement date, the vendor shall be deemed to have supplied the goods otherwise than in the course or furtherance of his enterprise;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 where any input tax is allowed in terms of section 18<\/a>(9) in respect of a game viewing vehicle or a hearse as contemplated in paragraph (e) or (f) of the definition of \u2018motor car\u2019 in section 1<\/a>, the subsequent supply of that game viewing vehicle or hearse shall be deemed to be supplied in the course of the vendor\u2019s enterprise.<\/span><\/p>\n

[Subsection (14) substituted by section 24 of Act 136 of 1991, section 24 of Act 97 of 1993 and section 95 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(14A) For the purposes of this Act, where input tax has been allowed on the conversion of a game viewing vehicle or a hearse, as contemplated in paragraph (e) or (f) of the definition of \u2018motor car\u2019 in section 1<\/a> and that game viewing vehicle or hearse is subsequently applied for purposes other than those purposes as contemplated in paragraph (e) or (f) of the definition of \u2018motor car\u2019 in section 1<\/a>, a supply of that game viewing vehicle or hearse shall be deemed to take place.<\/span><\/p>\n

[Subsection (14A) inserted by section 95 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(15)\u00a0\u00a0 For the purposes of this Act, where a single supply of goods or services or of goods and services would, if separate considerations had been payable, have been charged with tax in part at the rate applicable under section 11<\/a>, each part of the supply concerned shall be deemed to be a separate supply: \u00a0\u00a0\u00a0 Provided that this subsection does not apply to a single charge as contemplated in paragraph (a) of the proviso to the definition of \u2018municipal rate\u2019 in section 1<\/a>.<\/span><\/p>\n

[Subsection (15) amended by section 42 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(16)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The supply by a vendor-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 of any goods (other than fixed property acquired prior to the commencement date by a vendor who is a natural person if such property was used by him mainly as his private residence and no deduction of any amount has been made by him under section 16<\/a>(3) in respect of such property); or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 of services, where such goods or services were acquired or imported by him partly for the purpose of consumption, use or supply in the course of making taxable supplies (including supplies which would have been taxable supplies if section 7<\/a> of this Act had been applicable prior to the commencement date) and were held or utilized by him partly for the said purpose immediately prior to the supply by him of such goods or services, shall be deemed to be made wholly in the course or furtherance of his enterprise.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The supply by any vendor of fixed property acquired prior to the commencement date by such vendor, being a natural person, shall be deemed to be made otherwise than in the course or furtherance of his enterprise provided-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0such property was used by him prior to such supply mainly as his private residence; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 no deduction of any amount has been made by him under section 16<\/a>(3) in respect of such property.<\/span><\/p>\n

[Subsection (16) added by section 24 of Act 136 of 1991 and substituted by section 15 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(17)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, where, together with the supply of a share referred to in the definition of \u201cfixed property\u201d in section 1<\/a>, any amount of the loan obligation, as defined in section 1 of the Share Blocks Control Act, of the share block company is allocated as contemplated in section 14 of that Act, or any amount of the loan obligation thus allocated is delegated, or any interest in or right to be paid money that is, or is to be, owing by the share block company under its loan obligation is transferred to any person who is or will be a shareholder of such share block company, such allocation, delegation or transfer, as the case may be, shall be deemed to form part of the supply of such share.<\/span><\/p>\n

[Paragraph (a) substituted by section 11 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, where any allocation, delegation or transfer as contemplated in paragraph (a) is made without the supply of a share referred to in the definition of \u201cfixed property\u201d in section 1<\/a> and otherwise than in the circumstances contemplated in that paragraph, such allocation, delegation or transfer shall be deemed to constitute the supply of a share referred to in the said definition.<\/span><\/p>\n

[Subsection (17) added by section 15 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(18)\u00a0\u00a0 For the purposes of the definition of \u201cinput tax\u201d in section 1<\/a> and section 18<\/a>(4) and (5), as applicable to any share block company, any taxable supply of a share referred to in subsection (17) made on or after a date fixed by the Minister by notice in the Gazette<\/em> by a share block developer where such share is a share in a share block scheme in respect of which that developer is a share block developer as contemplated in section 1 of the Share Blocks Control Act, shall be deemed to have been made by the share block company in relation to which that developer is a share block developer, to the extent that-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the supply of such share to such developer was not a taxable supply by such company to such developer; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 such developer was not or will not in terms of section 16<\/a>(3) be entitled to make a deduction of input tax referred to in paragraph (b) of the definition of \u201cinput tax\u201d in section 1<\/a> in respect of the supply of such share to him.<\/span><\/p>\n

[Subsection (18) added by section 15 of Act 136 of 1992, substituted by section 24 of Act 97 of 1993 and amended by section 11 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(19)\u00a0\u00a0 For the purposes of this Act, where any supply of-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods consisting of immovable property is made by a share block company-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the circumstances referred to in Item 8 of Schedule 1 to the Share Blocks Control Act; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 as a result of a sale by that share block company of that immovable property to a person who held a right of exclusive use of that immovable property, which right was conferred by reason of the ownership of a share by that person in that share block company; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 services comprising the waiving of rights against a share block company is made to that share block company-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the circumstances referred to in Item 8 of Schedule 1 to the Share Blocks Control Act; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 by a person as part of a sale contemplated in paragraph (a)(ii),<\/span><\/p>\n

<\/p>\n

such supply shall be deemed to have been made in the course or furtherance of an enterprise.<\/p>\n

[Words following subparagraph (ii) substituted by section 166 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

[Subsection (19) added by section 11 of Act 20 of 1994 and substituted by section 146 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(20)\u00a0\u00a0 For the purposes of this Act, where an importation of goods is deemed to have been made by an agent in the circumstances contemplated in section 54<\/a>(2A)(b), such agent shall be deemed to make a supply of goods to the recipient of the supply by the principal, as contemplated in subparagraph (iii) of that section.<\/span><\/p>\n

[Subsection (20) added by section 25 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(21)\u00a0\u00a0 For the purposes of this Act, compensation or any other payment, other than an amount contemplated in section 12<\/a>(a), received by a vendor in consequence of the expropriation of fixed property, is deemed to be received in respect of a supply of goods made in the course or furtherance of an enterprise unless that fixed property forms no part of the assets held or used by the vendor for the purposes of an enterprise.<\/span><\/p>\n

[Subsection (21) added by section 151 of Act 60 of 2001 and substituted by section 95 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(22)\u00a0\u00a0 For the purposes of this Act, where two or more public higher education institutions or one or more subdivisions of such institutions are merged with or incorporated into a single public higher education institution in terms of a direction by the Minister of Education in terms of section 23 or 24 of the Higher Education Act, 1997 (Act No. 101 of 1997), such institutions or such subdivisions thereof prior to the merger or incorporation and the newly merged or incorporated single institutions shall be deemed to be one and the same institution.<\/span><\/p>\n

[Subsection (22) added by section 166 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(23)\u00a0\u00a0 For the purposes of this Act a vendor shall be deemed to supply services to any public authority or municipality to the extent of any payment made to or on behalf of that vendor in terms of a national housing programme contemplated in the Housing Act, 1997 (Act No. 107 of 1997).<\/span><\/p>\n

[Subsection (23) added by section 166 of Act 45 of 2003, substituted by section 42 of Act 9 of 2006 and section 120 of Act 7 of 2010, deleted by section 129 of Act 25 of 2015 and re-inserted by section 78 of Act 17 of 2017 effective on 1 April 2017]<\/span><\/p>\n

<\/p>\n

(24)\u00a0\u00a0 For the purposes of this Act, a vendor, being a customs controlled area enterprise or an SEZ operator, shall be deemed to supply goods in the course or furtherance of an enterprise where movable goods are temporarily removed from a place in a customs controlled area to a place outside the customs controlled area, situated in the Republic, if those goods are not returned to the customs controlled area within 30 days of its removal, or within a period approved in writing by the Controller: Provided that this subsection shall not apply where those movable goods are supplied by the customs controlled area enterprise or SEZ operator, prior to the expiry of the relevant prescribed time period: Provided further that this subsection shall not apply to-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods that are deemed to have been imported under paragraph (i) of the proviso to section 13<\/a>(1); or<\/span><\/p>\n

<\/p>\n

(b) goods to which section 18<\/a>(10) previously applied.<\/span><\/p>\n

[Subsection (24) added by section 102 of Act 31 of 2005 and substituted by section 79 of Act 20 of 2006, section 106 of Act 60 of 2008, section 146 of Act 22 of 2012 and section 24 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n

<\/p>\n

(25)\u00a0\u00a0 For the purposes of this Act, where any goods or services are supplied by a vendor to another vendor, those vendors must for the purposes of that supply or subsequent supplies of those goods or services, be deemed to be one and the same person provided the provisions of section 42, 44, 45 or 47 of the Income Tax Act are complied with: Provided that this subsection shall not apply to a supply contemplated in section 42 or 45 of the Income Tax Act, unless-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0that supply is of an enterprise or part of an enterprise which is capable of separate operation, where the supplier and recipient have agreed in writing that such enterprise or part, as the case may be, is disposed of as a going concern;<\/span><\/p>\n

[Paragraph (i)\u00a0amended by\u00a0section 68(1)(b<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the enterprise or part, as the case may be, disposed of as a going concern has been carried on in, on or in relation to goods or services applied mainly for purposes of such enterprise or part, as the case may be, and partly for other purposes, such goods or services shall, where disposed of to such recipient, for the purposes of this paragraph be deemed to form part of such enterprise or part, as the case may be, notwithstanding the provisions of paragraph (v) of the proviso to the definition of \u201centerprise\u201d in section 1; or<\/span><\/p>\n

[Paragraph (ii)\u00a0amended by\u00a0section 68(1)(b<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0the supply is of fixed property and the supplier and the recipient have agreed in writing that, immediately after the supply, the supplier will lease the fixed property from the recipient.<\/span><\/p>\n

[Subsection (25)\u00a0added by\u00a0section 102(b<\/em>)\u00a0of\u00a0Act 31 of 2005\u00a0and substituted by\u00a0section 91(1)(b<\/em>)\u00a0of\u00a0Act\u00a017 of 2009\u00a0effective on the date of promulgation of that Act, 30\u00a0September, 2009 and applicable in respect of any supply made on or after that date.\u00a0Paragraph (iii)\u00a0added by\u00a0section 68(1)(b<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n

<\/p>\n

Provided further that this subsection shall not apply to a supply as contemplated in\u00a0section 42\u00a0or\u00a045\u00a0of the Income Tax Act, where such supplier and recipient have agreed in writing that the provisions of\u00a0subsection (7)\u00a0and\u00a0section 11(1)(e)\u00a0of this Act shall apply.<\/p>\n

[Subsection (25) added by section 102(b) of Act 31 of 2005, substituted by section 91(1)(b) of Act 17 of 2009 and amended by section 62(1) of Act 23 of 2020 effective on 1 April, 2021]<\/span><\/p>\n

<\/p>\n

(26)\u00a0\u00a0 The supply of goods or services under any warranty agreement shall, for the purposes of section 11<\/a>(2)(v), be deemed to be a supply of services.<\/span><\/p>\n

[Subsection (26) added by section 102 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(27) \u00a0\u00a0For the purposes of this Act, where any amount received in respect of a taxable supply of goods or services at the rate specified in section 7(1) exceeds the consideration charged for that supply, and such excess amount has not been refunded within four months of receipt thereof, that excess amount shall be deemed to be consideration for a supply of services performed by the vendor in the course or furtherance of that vendor\u2019s enterprise on the last day of the tax period during which that four month period ends.<\/span><\/p>\n

[Subsection (27) added by section 79(b) of Act 20 of 2006 and substituted by section 27(1)(b) of Act 36 of 2007 and by section 10(1) of Act 21 of 2018 deemed effective on 1 April, 2018]<\/span><\/p>\n

<\/p>\n

(28) \u00a0\u00a0Where a municipality transfers any assets, liabilities, rights and obligations to another municipality pursuant to the merger, creation, adjustment or disestablishment of municipalities as a result of any municipal boundary change as envisaged under the Local Government: Municipal Structures Act, 1998 (Act 117 of 1998)\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the transferring municipality and the recipient municipality shall be regarded as being one and the same person if such municipalities are merged into a single municipality; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the transferring municipality shall not be deemed to have made a supply to the recipient municipality if both municipalities continue to exist after such municipal boundary change.<\/span><\/p>\n

[Subsection (28)\u00a0added by\u00a0section\u00a078(1)(b)\u00a0of\u00a0Act 17 of 2017\u00a0effective on 1\u00a0April, 2018]<\/span><\/p>\n

<\/p>\n

(29) \u00a0\u00a0For the purposes of this Act, a supply of leasehold improvements by a vendor, being a lessee, shall be deemed to be a supply of goods in the course or furtherance of the lessee\u2019s enterprise to the extent that the leasehold improvements are made for no consideration: Provided that this subsection shall not apply where such leasehold improvements are wholly for consumption, use or supply in the course of making other than taxable supplies by the lessee.<\/span><\/p>\n

[Subsection (29)\u00a0added by\u00a0section\u00a078(1)(b)\u00a0of\u00a0Act 17 of 2017\u00a0effective on 1\u00a0April, 2018]<\/span><\/p>\n","post_title":"Section 8 (VAT) - Certain supplies of goods or services deemed to be made or not made","collection_order":114,"collection":1525,"post_modified":"2024-01-27 22:48:47","post_date":"2018-03-27 11:53:19"},{"ID":"13131","post_content":"

8A.\u00a0\u00a0\u00a0\u00a0\u00a0 Sharia compliant financing arrangements<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, in the case of any murabaha as defined in section 24JA(1) of the Income Tax Act\u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the financier shall be deemed not to have acquired or supplied goods under the sharia arrangement;<\/span><\/p>\n

[Paragraph (a) substituted by section 132 of Act 24 of 2011 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the client shall be deemed to have acquired the goods-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 from the seller for consideration equal to the amount paid by the financier to the seller; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 at such time as the supply was made by the seller by virtue of the transaction between the seller and the financier; and<\/span><\/p>\n

[Paragraph (b) substituted by section 132 of Act 24 of 2011 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any premium paid or payable to the financier by the client shall be deemed to be consideration in respect of a financial service supplied by the financier as contemplated in section 2<\/a>(1)f): Provided that this paragraph shall not apply to the extent to which the consideration constitutes any fee, commission or similar charge.<\/span><\/p>\n

[Paragraph (c) substituted by section 132 of Act 24 of 2011 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, in the case of any diminishing musharaka as defined in section 24JA(1) of the Income Tax Act\u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the bank shall be deemed not to have acquired or supplied goods under the sharia arrangement;<\/span><\/p>\n

<\/p>\n

(b)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where the bank and the client jointly acquire goods, the client shall be deemed to have acquired the bank\u2019s interest in the goods-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 for an amount equal to the amount payable by the bank in respect of its interest in the goods; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 at the time that the seller of the goods was divested of any interest in the goods by virtue of the transaction between the seller and the bank; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where the bank acquires an interest in the goods from the client, the client shall be deemed not to have supplied an interest in the goods to the bank; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0any amount contemplated in section 24JA(6)(a) of the Income Tax Act paid or payable to the bank by the client shall be deemed to be consideration in respect of an exempt financial service supplied by the bank as contemplated in section 2<\/a>(1)(f): Provided that this paragraph shall not apply to the extent to which the consideration constitutes any fee, commission or similar charge.<\/span><\/p>\n

[Paragraph (c) amended by section 69 of Act 34 of 2019]<\/span><\/p>\n","post_title":"Section 8A (VAT) - Sharia compliant financing arrangements","collection_order":115,"collection":1525,"post_modified":"2020-07-17 12:21:18","post_date":"2018-03-27 11:53:56"},{"ID":"13133","post_content":"

9. Time of supply<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act a supply of goods or services shall, except as otherwise provided in this Act, be deemed to take place at the time an invoice is issued by the supplier or the recipient in respect of that supply or the time any payment of consideration is received by the supplier in respect of that supply, whichever time is earlier.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 A supply of goods or services shall be deemed to take place-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where the supplier and the recipient are connected persons-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the case of a supply of goods which are to be removed, at the time of the removal; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of a supply of goods which are not to be removed, at the time when they are made available to the recipient; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 in the case of a supply of services, at the time the services are performed:<\/span><\/p>\n

<\/p>\n

Provided that this paragraph shall not apply in any case where an invoice is issued in respect of that supply or any payment is made in respect of that supply on or before-<\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the day on which the return is furnished for the tax period during which that supply would, but for this proviso, have been made; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the last day prescribed by this Act for furnishing the return for the tax period during which that supply would, but for this proviso, have been made;<\/span><\/p>\n

<\/p>\n

: Provided further that this paragraph shall not apply where the whole of the consideration or part thereof for such supply of goods or services cannot be determined at the time the goods are removed or made available or at the time the services are performed, and the recipient would have been entitled under section 16<\/a>(3) at that time to make a deduction of the full amount of tax in respect of that supply, in which case the provisions of subsection (1) shall apply;<\/p>\n

[Further proviso to paragraph (a) added by section 130 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where that supply is a supply to which section 8<\/a>(3) refers, on the day after the last day of the period during which the recipient may exercise the right under section 121 of the National Credit Act, 2005 (Act No. 34 of 2005), to rescind the agreement;<\/span><\/p>\n

[Paragraph (b) substituted by section 172 of Act 34 of 2005 and section 28 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 where that supply is a supply to which section 8<\/a>(4) refers, at the time at which the goods are delivered to the recipient: Provided that in any case in which a supply of services is deemed to take place under section 8<\/a>(4)(b), that supply of services shall be deemed to take place at the time that the agreement of sale is cancelled or terminates;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 where the supply is for a consideration in money received by the supplier by means of any machine, meter or other device operated by a coin, paper currency, token or by any other means-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the case of such supplier, at the time any such coin, paper currency or token is taken from that machine, meter or other device by or on behalf of the supplier or an amount is received by the supplier by other means; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of the recipient of such supply at the time the coin, paper currency or token is inserted into that machine, meter or other device by or on behalf of the recipient or when payment is tendered through other means;<\/span><\/p>\n

[Paragraph (d) substituted by section 27 of Act 8 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(e) \u00a0\u00a0\u00a0 where the provisions of section 8<\/a>(9) are applicable in respect of the consignment or delivery of goods at an address outside the Republic or the provision of any service by a vendor to his branch or main branch at the time the goods are consigned or delivered to such branch or the service is performed, as the case may be.<\/span><\/p>\n

[Paragraph (e) substituted by section 25 of Act 136 of 1991 and section 167 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in subsection (1) or (2) of this section-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where goods are supplied under any rental agreement or where services are supplied under any agreement or law which provides for periodic payments, they shall be deemed to be successively supplied for successive parts of the period of the agreement or as determined by such law, and each of the successive supplies shall be deemed to take place when a payment becomes due or is received, whichever is the earlier;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where and to the extent that-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 goods are supplied progressively or periodically under any agreement or law which provides for the consideration for that supply to be paid in instalments or periodically and in relation to the progressive or periodic supply of those goods; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 goods or services supplied directly in the construction, repair, improvement, erection, manufacture, assembly or alteration of goods are supplied under any agreement or law which provides for the consideration for that supply to become due and payable in instalments or periodically in relation to the progressive nature of the work,<\/span><\/p>\n

<\/p>\n

those goods or services shall be deemed to be successively supplied, and each such successive supply shall be deemed to take place whenever any payment in respect of any supply becomes due, is received, or any invoice relating only to that payment is issued, whichever is the earliest;<\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 where goods are supplied under an instalment credit agreement, that supply shall, subject to the provisions of subsection (2)(b), be deemed to take place at the time the goods are delivered or the time any payment of consideration is received by the supplier in respect of that supply, whichever time is earlier;<\/span><\/p>\n

[Paragraph (c) substituted by section 25 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 where goods consisting of fixed property or any real right therein are supplied under a sale, that supply shall be deemed to take place-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0\u2026\u2026\u2026.<\/span><\/p>\n

[Subparagraph (i) deleted by section 25 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where registration of transfer of the goods is effected in a deeds registry, on the date of such registration; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 on the date on which any payment is made in respect of the consideration for such supply,<\/span><\/p>\n

<\/p>\n

whichever date is earlier;<\/p>\n

[Paragraph (d) amended by section 25 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 where any supply of a service is deemed to be made as contemplated in section 8<\/a>(13), the service shall be deemed to be supplied to the extent that payment of any amount of the bet is made, and each such supply shall be deemed to take place whenever any payment in respect of such supply is received by the supplier;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 where any supply of a service is deemed to be made as contemplated in section 8<\/a>(13A), the supply shall be deemed to take place whenever any amount is paid out as a prize or winnings by the supplier of the services contemplated in section 8<\/a>(13).<\/span><\/p>\n

[Paragraph (f) added by section 21 of Act 46 of 1996]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsections (2)(a) and (6)-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where goods are supplied under an agreement, other than an instalment credit agreement or rental agreement, and the goods or part of them are appropriated under that agreement by the recipient in circumstances where the whole of the consideration is not determined at the time they are appropriated, that supply shall be deemed to take place when and to the extent that any payment in terms of the agreement is due or is received or an invoice relating to the supply is issued by the supplier or the recipient, whichever is the earliest; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where services are supplied under an agreement and the consideration for such services supplied is not determined at the time that such services are rendered or performed, that supply shall be deemed to take place when and to the extent that any payment in terms of the agreement is due or is received or an invoice relating to the supply is issued by the supplier or the recipient, whichever is the earliest.<\/span><\/p>\n

[Subsection (4) substituted by section 167 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Where any goods or any right capable of assignment, cession or surrender is deemed to be supplied by a vendor in the course of his enterprise as contemplated in section 8<\/a>(2) the time of supply shall be deemed to be the time contemplated in that section.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Where any supply of goods or services is deemed to be made as contemplated in section 18<\/a>(1) the time of supply shall be deemed to be the time that the goods or services are applied as contemplated in the said subsection.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 The supply of goods or services which is deemed to be made by any vendor as contemplated in section 18<\/a>(3) shall be deemed to take place at the end of the month in respect of which the cash equivalent of the benefit or advantage concerned, as determined under the Seventh Schedule<\/a> to the Income Tax Act<\/a>, or a portion of such cash equivalent, is in terms of the Fourth Schedule<\/a> to that Act required to be included in the remuneration of the employee or office holder to whom the benefit or advantage is granted or, where such cash equivalent is not required to be included in the remuneration of the employee or office holder in terms of the said Fourth Schedule, on the last day of the year of assessment in terms of the said Act, as applicable to that employee or office holder, during which the benefit or advantage was granted to him.<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 Where a supply of goods is deemed by section 8<\/a>(10) to be made by a debtor, the time of that supply shall be deemed to be the day on which the goods are repossessed or surrendered or, where the debtor may under any law be reinstated in the debtor\u2019s rights and obligations under such agreement, the day after the last day of any period during which the debtor may under such law be so reinstated.<\/span><\/p>\n

[Subsection (8) substituted by section 167 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 Where any supply of goods is deemed to be made as contemplated in section 8<\/a>(20), that supply shall be deemed to take place at the time the tax payable on importation of the goods is paid by the agent.<\/span><\/p>\n

[Subsection (9) added by section 26 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(10) \u00a0 Where any supply of a game viewing vehicle or a hearse is deemed to be made as contemplated in section 8<\/a>(14)(b) or 8(14A) the time of supply shall be deemed to be the time that the game viewing vehicle or hearse is supplied as contemplated in those sections.<\/span><\/p>\n

[Subsection (10) added by section 96 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(11) \u00a0 Where any supply of goods is deemed to be made as contemplated in section 8<\/a>(24), that supply shall be deemed to take place on the last day of the applicable period contemplated in section 8<\/a>(24).<\/span><\/p>\n

[Subsection (11) added by section 103 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(12) Where any supply of goods is deemed to be made as contemplated in section 8<\/a>(29), that supply shall be deemed to take place at the time the leasehold improvements are contemplated.<\/span><\/p>\n

[Subsection (12) added by section 79(1) of Act 17 of 2017 effective on 1 April 2018]<\/span><\/p>\n

<\/p>\n

(13) \u00a0\u00a0Where any supply of goods or services is deemed to be made as contemplated in section 18D<\/a>(2) the time of supply shall be deemed to be the date within the tax period in which the agreement for the letting and hiring of the accommodation in a dwelling comes into effect or in which the dwelling is occupied, whichever comes first.<\/span><\/p>\n

[Subsection\u00a0(13)\u00a0inserted by\u00a0section\u00a050(1)\u00a0of\u00a0Act\u00a020 of 2021\u00a0and substituted by\u00a0section\u00a028(1)\u00a0of\u00a0Act\u00a020 of 2022\u00a0deemed effective on 1\u00a0April, 2022]<\/span><\/p>\n","post_title":"Section 9 (VAT) - Time of supply","collection_order":116,"collection":1525,"post_modified":"2024-01-15 20:32:12","post_date":"2018-03-27 11:54:24"},{"ID":"13135","post_content":"

10. Value of supply of goods or services<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act the following provisions of this section shall apply for determining the value of any supply of goods or services.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The value to be placed on any supply of goods or services shall, save as is otherwise provided in this section, be the amount of the consideration for such supply, as determined in accordance with the provisions of subsection (3), less so much of such amount as represents tax: Provided that-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 there shall be excluded from such consideration the value of any postage stamp as defined in section 1 of the Post Office Act, 1958 (Act No. 44 of 1958), when used in the payment of consideration for any service supplied by the postal company as defined in section 1 of the Post Office Act, 1958;<\/span><\/p>\n

[Paragraph (i) substituted by section 84 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where the portion of the amount of the said consideration which represents tax is not accounted for separately by the vendor, the said portion shall be deemed to be an amount equal to the tax fraction of that consideration.<\/span><\/p>\n

[Paragraph (ii) substituted by section 82 of Act 8 of 2007]<\/span><\/p>\n

[Subsection (2) amended by section 82 of Act 8 of 2007]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act the amount of any consideration referred to in this section shall be-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 to the extent that such consideration is a consideration in money, the amount of the money; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 to the extent that such consideration is not a consideration in money, the open market value of that consideration.<\/span><\/p>\n

[Subsection (3) amended by section 82 of Act 8 of 2007]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a supply is made by a person for no consideration or for a consideration in money which is less than the open market value of the supply or the consideration cannot be determined at the time of supply;<\/span><\/p>\n

[Paragraph (a) substituted by section 21 of Act 37 of 1996 and section 131 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the supplier and recipient are connected persons in relation to each other; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 if a consideration for the supply equal to the open market value of the supply had been paid by the recipient, he would not have been entitled under section 16<\/a>(3) to make a deduction of the full amount of tax in respect of that supply,<\/span><\/p>\n

[Paragraph (c) substituted by section 26 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

the consideration in money for the supply shall be deemed to be the open market value of the supply: Provided that this subsection shall not apply to the supply of a benefit or advantage of employment contemplated in section 18<\/a>(3).<\/p>\n

<\/p>\n

(4A) For the purposes of this Act, where any share in a share block company is supplied, the consideration in money for that supply shall include the amount of any allocation, delegation or transfer referred to in section 8<\/a>(17).<\/span><\/p>\n

[Subsection (4A) inserted by section 16 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Where goods or services are deemed to be supplied by a vendor in terms of section 8<\/a>(2) or (9), the supply shall be deemed to be made for a consideration in money equal to the lesser of-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the cost to the vendor of the acquisition, manufacture, assembly, construction or production of such goods or services, including-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any tax charged in respect of the supply to the vendor of such goods or services or of any components, materials or services utilized by him in such manufacture, assembly, construction or production;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where such goods or any right referred to in section 8<\/a>(2), when held by the vendor, constituted trading stock as defined in section 1<\/a> of the Income Tax Act<\/a>, any further costs (including tax) incurred by him in respect of such goods or right as contemplated in section 22<\/a>(3)(a) of that Act;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 any costs (including tax) incurred by the vendor in respect of the transportation or delivery of such goods or the provision of such services in respect of such goods that are consigned or delivered or the provision of such services as contemplated in section 8<\/a>(9); and<\/span><\/p>\n

[Subparagraph (iii) substituted by section 168 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 where such goods or services were acquired under a supply in respect of which the consideration in money was in terms of section 10<\/a>(4) deemed to be the open market value of the supply or would in terms of that section have been deemed to be the open market value of the supply were it not for the fact that the recipient would have been entitled under section 16<\/a>(3) to make a deduction of the full amount of tax in respect of that supply, such open market value to the extent that it exceeds the consideration in money for that supply; or<\/span><\/p>\n

[Subparagraph (iv) added by section 26 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the open market value of such supply.<\/span><\/p>\n

<\/p>\n

(5A)\u00a0 \u2026\u2026\u2026.<\/p>\n

[Subsection (5A) inserted by section 107 of Act 60 of 2008 effective on 1 March 2009, substituted by section 122 of Act 7 of 2010 effective on 2 November 2010 and deleted by section 133 of Act 24 of 2011 effective on 1 March 2012]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, where goods are supplied under an instalment credit agreement, the consideration in money for the supply shall be deemed to be the cash value of that supply.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Where goods or services are deemed by section 18<\/a>(1) or 18B<\/a>(3) to be supplied by a vendor, the supply shall, subject to the provisions of subsection (8), be deemed to be made for a consideration in money equal to the open market value of such supply.<\/span><\/p>\n

[Subsection (7) substituted by section 133 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 Where any repairs, maintenance or insurance in respect of a motor vehicle is deemed to be supplied by a vendor by section 18<\/a>(1), such supply shall be deemed to be made for a consideration in money equal to the cost (including tax) to such vendor of acquiring such repairs, maintenance or insurance: Provided that where such vendor does not maintain accurate data for the purposes of calculating such consideration in money, such supply shall be deemed to be made for a consideration in money equal to the amount determined in the manner prescribed by the Minister in the Gazette<\/em> for the category of motor vehicle concerned.<\/span><\/p>\n

[Subsection (8) amended by section 26 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 Where goods or services are deemed by section 18<\/a>(2) to be supplied by a vendor, the supply shall be deemed to be made for a consideration in money determined in accordance with the formula<\/span><\/p>\n

<\/p>\n

A x (B \u2013 C),<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

\u201cA\u201d represents the lesser of-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/p>\n

<\/p>\n

(aa)\u00a0 the adjusted cost (including any tax forming part of such adjusted cost) to the vendor of the acquisition, manufacture, assembly, construction or production of those goods or services: Provided that where the goods or services were acquired under a supply in respect of which the consideration in money was in terms of section 10<\/a>(4) deemed to be the open market value of the supply or would in terms of that section have been deemed to be the open market value of the supply were it not for the fact that the recipient would have been entitled under section 16<\/a>(3) to make a deduction of the full amount of tax in respect of that supply, the adjusted cost of those goods or services shall be deemed to include such open market value to the extent that it exceeds the consideration in money for that supply; or<\/span><\/p>\n

[Item (aa) substituted by section 26 of Act 97 of 1993 and section 168 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 where the vendor was at some time after the acquisition of such goods or services deemed by section 18<\/a>(4) to have been supplied with such goods or services, the amount which was represented by \u201cB\u201d in the formula contemplated in section 18<\/a>(4) when such goods or services were deemed to be supplied to the vendor; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0where the vendor was at some time after the acquisition of the goods or services required to make an adjustment contemplated in section 18<\/a>(2) or (5), the amounts then represented by \u201cA\u201d in the said formula or by \u201cB\u201d in the formula contemplated in section 18<\/a>(5) respectively, in the most recent adjustment made under section 18<\/a>(2) or (5) by the vendor prior to such deemed supply of goods or services; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the open market value of the supply of those goods or services at the time any reduction in the extent of the consumption or use of the goods is deemed by section 18<\/a>(6) to take place;<\/span><\/p>\n

<\/p>\n

\u201cB\u201d\u00a0\u00a0 represents the percentage that the use or application of the goods or services for the purposes of making taxable supplies was of the total use or application of such goods or services determined under section 17<\/a>(1), section 18<\/a>(4) or (5) or this subsection, whichever was applicable in the period immediately preceding the 12 month period contemplated in \u201cC\u201d; and<\/span><\/p>\n

<\/p>\n

\u201cC\u201d\u00a0\u00a0 represents the percentage that, during the 12 month period during which the decrease in use or application of the goods or services is deemed to take place, the use or application of the goods or services for the purposes of making taxable supplies (in respect of which, if such goods or services had been acquired at the time of such use or application, a deduction of input tax would not have been denied in terms of section 17<\/a>(2)(a)), was of the total use or application of the goods: Provided that where the percentage contemplated in \u201cB\u201d does not exceed the said percentage by more than 10 per cent of the total use or application, the said percentage shall be deemed to be the percentage determined in \u201cB\u201d.<\/span><\/p>\n

[Definition of \u201cC\u201d substituted by section 26 of Act 136 of 1991 and amended by section 27 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(10) \u00a0 Where domestic goods and services are supplied at an all-inclusive charge in any enterprise supplying commercial accommodation for an unbroken period exceeding 28 days, the consideration in money is deemed to be 60 per cent of the all-inclusive charge.<\/span><\/p>\n

[Subsection (10) amended by section 68 of Act 19 of 2001 and substituted by section 152 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0 Where a service is under section 8<\/a>(4)(b) deemed to be supplied, the consideration in money for the supply shall be deemed to be an amount equal to the amount retained or recovered as contemplated in that section.<\/span><\/p>\n

<\/p>\n

(12)\u00a0\u00a0 Where any supply of goods is a supply which would, but for the proviso to section 11<\/a>(1), be charged with tax at the rate of zero per cent, the consideration in money for that supply shall be deemed to be an amount equal to the purchase price of those goods to the supplier: Provided that in any case where the deduction of input tax referred to in that proviso has been made by any other person (where that supplier and that other person are connected persons), the consideration in money for that supply shall be deemed to be an amount equal to the greater of the purchase price of those goods to that supplier and the purchase price of those goods to that other person: Provided further that for the purposes of this subsection, the purchase price of any goods shall not be reduced by any amount of input tax deducted under section 16<\/a>(3) by the supplier or, as the case may be, any other person where the supplier and that other person are connected persons.<\/span><\/p>\n

<\/p>\n

(13)\u00a0\u00a0 Where goods or services are deemed to be supplied by a vendor under section 18<\/a>(3), the consideration in money for the supply shall be deemed to be an amount equal to the cash equivalent of the benefit or advantage granted to the employee or office holder, as contemplated in section 9<\/a>(7): Provided that where such benefit or advantage consists of the right to use a motor vehicle as contemplated in paragraph 2<\/a>(b) of the Seventh Schedule<\/a> to the Income Tax Act, the consideration in money for the supply shall be deemed to be the amount determined in the manner prescribed by the Minister in the Gazette for the category of motor vehicle used.<\/span><\/p>\n

[Subsection (13) amended by section 26 of Act 136 of 1991 and section 16 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(14)\u00a0\u00a0 Where services are or are deemed by section 8<\/a>(5) to be supplied to any public authority or municipality by any vendor the consideration in money for such supply shall be deemed to be the amount of any payment made from time to time by the public authority or municipality concerned to or on behalf of the vendor as contemplated in the said section.<\/span><\/p>\n

[Subsection (14) substituted by section 43 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(15)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (15) substituted by section 26 of Act 136 of 1991 and deleted by section 43 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(16)\u00a0\u00a0 Where a supply of goods is deemed by section 8<\/a>(10) to be made by a debtor, the consideration in money for that supply shall be deemed to be an amount equal to the balance of the cash value of the goods (being the cash value thereof applied under subsection (6) in respect of the supply of the goods to the debtor under the said agreement) which has not been recovered on the date on which the supply of the goods by the debtor is deemed by section 9<\/a>(8) to be made: Provided that the said balance shall be deemed to be the amount remaining after deducting from the cash value so much of the sum of the payments made by the debtor under the said agreement as, on the basis of an apportionment in accordance with the rights and obligations of the parties to the said instalment credit agreement, may properly be regarded as having been made in respect of the cash value.<\/span><\/p>\n

[Words preceding the proviso substituted by section 168 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(17)\u00a0\u00a0 Where a service is deemed by section 8<\/a>(13) to be supplied to any person, the consideration in money for such supply shall be deemed to be the amount that is received in respect of the bet.<\/span><\/p>\n

<\/p>\n

(17A) Where a service is deemed by section 8<\/a>(13A) to be supplied to any vendor, the consideration in money for such supply shall be deemed to be the amount that is received as a prize or winnings.<\/span><\/p>\n

[Subsection (17A) inserted by section 22 of Act 46 of 1996]<\/span><\/p>\n

<\/p>\n

(18)\u00a0\u00a0 Where a right to receive goods or services to the extent of a monetary value stated on any token, voucher or stamp (other than a postage stamp as defined in section 1 of the Postal Services Act, 1998, and any token, voucher or stamp contemplated in subsection (19) is granted for a consideration in money, the supply of such token, voucher or stamp is disregarded for the purposes of this Act, except to the extent (if any) that such consideration exceeds such monetary value.<\/span><\/p>\n

[Subsection (18) substituted by section 152 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(19)\u00a0\u00a0 Where any token, voucher or stamp (other than a postage stamp as defined in section 1 of the Postal Services Act, 1998) is issued for a consideration in money and the holder thereof is entitled on the surrender thereof to receive goods or services specified on such token, voucher or stamp or which by usage or arrangement entitles the holder to specified goods or services, without any further charge, the value of the supply of the goods or services made upon the surrender of such token, voucher or stamp is regarded as nil.<\/span><\/p>\n

[Subsection (19) substituted by section 152 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(20)\u00a0\u00a0 Where any token, voucher or stamp is issued by any vendor for no consideration and the holder thereof is entitled on surrender thereof to another person, being the supplier of goods or services, to a discount on the price of goods or services supplied to the holder, the consideration in money for the supply of such goods or services shall be deemed to include the monetary value stated on such token, voucher or stamp: Provided that such monetary value shall be deemed to include tax.<\/span><\/p>\n

[Subsection (20) substituted by section 12 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(21)\u00a0\u00a0 Where any supply of entertainment is made by a vendor and in terms of section 17<\/a> no deduction of input tax was made in terms of section 16<\/a>(3) in respect of the acquisition by the vendor of goods or services for the purpose of such entertainment, the value of such supply shall be deemed to be nil.<\/span><\/p>\n

[Subsection (21A) inserted by section 16 of Act 136 of 1992 and substituted by section 12 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(22A) . . . . . .<\/span><\/p>\n

[Subsection (22A) inserted by section 21(1)(b) of Act 37 of 1996 and deleted by section 63(1) of Act 23 of 2020 effective on 1 April, 2021]<\/span><\/p>\n

<\/p>\n

(22)\u00a0\u00a0 Where a taxable supply is not the only matter to which a consideration relates, the supply shall be deemed to be for such part of the consideration as is properly attributable to it.<\/span><\/p>\n

<\/p>\n

(22A)\u00a0Where any supply is made which comprises the management of a superannuation scheme as contemplated in section 2<\/a>(1)(i), the consideration in money for such supply shall be deemed to be the greater of the cost of making such supply or any consideration for such supply.<\/span><\/p>\n

[Subsection (22A) inserted by section 21 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(22B)\u00a0Where any supply of goods is deemed to be made as contemplated in section 8<\/a>(20), the consideration in money for such supply shall be deemed to be the total amount of the value placed on the importation of the goods in terms of section 13<\/a>(2) and the amount of tax levied on the importation in terms of section 7<\/a>(1)(b).<\/span><\/p>\n

[Subsection (22B) inserted by section 27 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(23)\u00a0\u00a0 Save as otherwise provided in this section, where any supply is made for no consideration the value of that supply shall be deemed to be nil.<\/span><\/p>\n

<\/p>\n

(24) \u00a0 Where a game viewing vehicle or a hearse is deemed to be supplied by a vendor in terms of section 8<\/a>(14)(b) or (14A) the supply shall be deemed to be made for a consideration in money equal to the open market value, of that game viewing vehicle or hearse.<\/span><\/p>\n

[Subsection (24) inserted by section 97 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(25) \u00a0 Where any goods are deemed by section 8<\/a>(24) to be supplied to any person, the consideration in money shall be deemed to be the open market value of those goods on the date contemplated in section 9<\/a>(11).<\/span><\/p>\n

[Subsection (25) added by section 104 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(26)\u00a0\u00a0 Where a service is deemed to be supplied under section 8<\/a>(27), the consideration in money for the supply shall be deemed to be the excess amount contemplated in that section.<\/span><\/p>\n

[Subsection (26) added by section 80 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(27)\u00a0\u00a0 Where any supply of goods or services is deemed to be made in terms of section 8(19), the value of such supply shall be deemed to be nil.<\/span><\/p>\n

[Subsection (27) added by section 168 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(28) \u00a0\u00a0Where a supply of goods is deemed to be made as contemplated in section 8<\/a>(29), the value of such supply shall be deemed to be nil.<\/span><\/p>\n

[Subsection (28) added by section 80(1) of Act 17 of 2017 effective on 1 April, 2018]<\/span><\/p>\n

<\/p>\n

(29)\u00a0\u00a0\u00a0Where goods are deemed to be supplied by a vendor in terms of section 18D<\/a>(2), the supply shall be deemed to be made for a consideration in money equal to the adjusted cost to the vendor of such fixed property or portion of such fixed property so supplied.<\/span><\/span><\/p>\n

[Subsection\u00a0(29)\u00a0added by\u00a0section\u00a051(1)\u00a0of\u00a0Act\u00a020 of 2021\u00a0and substituted by\u00a0section\u00a049(1)\u00a0of\u00a0Act\u00a017 of 2023\u00a0effective on 1\u00a0April, 2024]<\/span><\/p>\n","post_title":"Section 10 (VAT) - Value of supply of goods and services","collection_order":117,"collection":1525,"post_modified":"2024-04-15 10:27:40","post_date":"2018-03-27 11:55:04"},{"ID":"13137","post_content":"

11. Zero rating<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Where, but for this section, a supply of goods would be charged with tax at the rate referred to in section 7<\/a>(1), such supply of goods shall, subject to compliance with subsection (3) of this section, be charged with tax at the rate of zero per cent where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the supplier has supplied the goods (being movable goods) in terms of a sale or instalment credit agreement and-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the supplier has exported the goods in the circumstances contemplated in paragraph (a), (b) or (c) of the definition of \u201cexported\u201d in section 1<\/a>; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the goods have been exported by the recipient and the supplier has elected to supply the goods at the zero rate as contemplated in Part 2 of the regulation referred to in paragraph (d) of the definition of \u2018exported\u2019 in section 1<\/a>: Provided that \u2013<\/span><\/p>\n

[Words preceding the proviso substituted by section 132 of Act 25 of 2015 effective on 8 January 2016]<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 where a supplier has supplied the goods to the recipient in the Republic otherwise than in terms of this subparagraph, such supply shall not be charged with tax at the rate of zero per cent; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 where the goods have been removed from the Republic by the recipient in accordance with the regulation referred to in paragraph (d) of the definition of \u2018exported\u2019 in section 1<\/a>, such tax shall be refunded to the recipient in accordance with the provisions of section 44<\/a>(9); or<\/span><\/p>\n

[Item (bb) substituted by section 132 of Act 25 of 2015 effective on 8 January 2016]<\/span><\/p>\n

[Paragraph (a) substituted by section 27 of Act 136 of 1991 and section 85 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the goods have been supplied in the course of repairing, renovating, modifying, treating, processing, cleaning, reconditioning or manufacture of any goods to which subsection (2)(g)(ii) or (iv) refers and the goods supplied\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0are wrought into, affixed to, attached to or otherwise form part of those other goods; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0being consumable goods, become unusable or worthless as a direct result of being used in that repair, renovation, modification or treatment process; or<\/span><\/p>\n

[Paragraph (b) amended by section 27(b) of Act 136 of 1991 and by section 81(1)(a) of Act 17 of 2017 effective on 1 April 2018]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the goods (being movable goods) are supplied to a lessee or other person under a rental agreement, charter party or agreement for chartering, if the goods are used exclusively in an export country or by a customs controlled area enterprise or an SEZ operator in a customs controlled area:\u00a0 Provided that this subsection shall not apply where a \u2018motor car\u2019 as defined in section 1<\/a> is supplied to a person located in a customs controlled area;<\/span><\/p>\n

[Paragraph (c) substituted by section 98 of Act 32 of 2004, section 81 of Act 20 of 2006 and section 25 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 the goods (being movable goods) are supplied to a lessee or other person under a rental agreement, charter party or agreement for chartering, if those goods are used by that lessee or other person exclusively in any commercial, financial, industrial, mining, farming, fishing or professional concern conducted in an export country and payment of rent or other consideration under that agreement is effected from such export country; or<\/span><\/p>\n

[Paragraph (d) substituted by section 98 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the supply is to a registered vendor of an enterprise or of a part of an enterprise which is capable of separate operation, where the supplier and the recipient have agreed in writing that such enterprise or part, as the case may be, is disposed of as a going concern: Provided that-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 such enterprise or part, as the case may be, shall not be disposed of as a going concern unless-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0such supplier and such recipient have, at the time of the conclusion of the agreement for the disposal of the enterprise or part, as the case may be, agreed in writing that such enterprise or part, as the case may be, will be an income-earning activity on the date of transfer thereof; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the assets which are necessary for carrying on such enterprise or part, as the case may be, are disposed of by such supplier to such recipient; and<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0in respect of supplies on or after 1 January 2000, such supplier and such recipient have at the time of the conclusion of the agreement for the disposal of such enterprise or part, as the case may be, agreed in writing that the consideration agreed upon for that supply is inclusive of tax at the rate of zero per cent;<\/span><\/p>\n

[Subparagraph (cc) inserted by section 85 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where the enterprise or part, as the case may be, disposed of as a going concern has been carried on in, on or in relation to goods or services applied mainly for purposes of such enterprise or part, as the case may be, and partly for other purposes, such goods or services shall, where disposed of to such recipient, for the purposes of this paragraph and section 18A<\/a> be deemed to form part of such enterprise or part, as the case may be, notwithstanding the provisions of paragraph (v) of the proviso to the definition of \u201centerprise\u201d in section 1<\/a>; or<\/span><\/p>\n

[Paragraph (e) substituted by section 17 of Act 136 of 1992 and section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 the supply is to the South African Reserve Bank, the South African Mint Company (Proprietary) Limited or any bank registered under the Banks Act, 1990 (Act No. 94 of 1990), of gold in the form of bars, blank coins, ingots, buttons, wire, plate or granules or in solution, which has not undergone any manufacturing process other than the refining thereof or the manufacture or production of such bars, blank coins, ingots, buttons, wire, plate, granules or solution; or<\/span><\/p>\n

[Paragraph (f) substituted by section 17 of Act 136 of 1992 and section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 the supply is of such goods used or consumed for agricultural, pastoral or other farming purposes as are set forth in Part A of Schedule 2<\/a>, provided such supply is made in compliance with such conditions as may be prescribed in the said Part; or<\/span><\/p>\n

[Paragraph (g) substituted by section 17 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0\u00a0the goods consist of fuel levy goods referred to in Fuel Item Levy numbers 195.10.03, 195.10.17, 195.20.01 and 195.20.03 in Part 5A of Schedule No. 1 to the Customs and Excise Act; or<\/span><\/p>\n

[Paragraph (h) substituted by section 27 of Act 136 of 1991, section 105 of Act 31 of 2005 and section 44 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(hA)\u00a0\u00a0the goods consist of petroleum oil and oils obtained from bituminous minerals, known as crude, referred to in Heading No. 27.09 in Chapter 27 of Part 1 of Schedule No. 1 to the Customs and Excise Act when supplied for the purpose of being refined for the production of fuel levy goods as defined in section 1 of the Customs and Excise Act; or<\/span><\/p>\n

[Paragraph (hA) inserted by section 27 of Act 136 of 1991 and substituted by section 105 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(hB)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (hB) inserted by section 27 of Act 97 of 1993, substituted by section 153 of Act 60 of 2001 and deleted by section 44 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the goods are supplied as contemplated in section 8<\/a> (9);<\/span><\/p>\n

[Paragraph (i) substituted by section 27 of Act 97 of 1993 and section 169 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 the goods consist of such foodstuffs as are set forth in Part B of Schedule 2<\/a>, but subject to such conditions as may be prescribed in the said Part; or<\/span><\/p>\n

[Paragraph (j) inserted by section 27 of Act 136 of 1991 and substituted by section 17 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0 the goods are gold coins supplied as such and which the Reserve Bank has issued in the Republic in accordance with the provisions of section 14 of the South African Reserve Bank Act, 1989 (Act No. 90 of 1989), or which remain in circulation as contemplated in the proviso to subsection (1) of that section; or<\/span><\/p>\n

[Paragraph (k) inserted by section 17 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(l) \u00a0\u00a0\u00a0\u00a0 the goods consist of illuminating kerosene (marked) intended for use as fuel for illuminating or heating, referred to in Fuel Item Levy number 195.10.13 in Part 5A of Schedule No. 1 to the Customs and Excise Act and are not mixed or blended with another substance; or<\/span><\/p>\n

[Paragraph (l) inserted by section 43 of Act 5 of 2001 and substituted by section 105 of Act 31 of 2005 and section 44 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 a vendor supplies movable goods, (excluding any \u2018motor car\u2019 as defined in section 1<\/a>), in terms of a sale or instalment credit agreement to a customs controlled area enterprise or an SEZ operator and those goods are physically delivered to that customs controlled area enterprise or SEZ operator in a customs controlled area either-<\/span><\/p>\n

[Words preceding subparagraph (i) substituted by section 25 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 by the supplier; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 by a cartage contractor, whose activities include transporting goods and who is engaged by the supplier to deliver the goods and that supplier is liable for the full cost relating to that delivery;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 132 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

[Paragraph (m) substituted by section 98 of Act 32 of 2004 and section 81 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(mA) a vendor supplies fixed property situated in a customs controlled area to a customs controlled area enterprise or an SEZ operator under any agreement of sale or letting or any other agreement under which the use or permission to use such fixed property is granted;<\/span><\/p>\n

[Paragraph (mA) inserted by section 81 of Act 20 of 2006 and section 25 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n

<\/p>\n

(n)\u00a0\u00a0\u00a0\u00a0 the goods consist of-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any old order right or OP26 right as defined in Schedule II of the Mineral and Petroleum Resources Development Act, 2002 (Act No. 28 of 2002), converted into a new right pursuant to item 7(3) of that Schedule if that supply is made pursuant to that conversion; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 134 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subparagraph (ii) substituted by section 98 of Act 32 of 2004 and deleted by section 134 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

[Paragraph (n) added by section 169 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(o)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (o) added by section 169 of Act 45 of 2003 and deleted by section 105 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(p)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the supply of an enterprise or part of an enterprise as a going concern, by a vendor to that vendor\u2019s branch or division, which branch or division is separately registered in terms of section 50<\/a>(2): Provided that that enterprise or part, as the case may be, shall not be disposed of as a going concern unless-<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 that enterprise or part is capable of separate operation; and<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 will be an income-earning activity on the date of transfer thereof; and<\/span><\/p>\n

<\/p>\n

(cc) \u00a0 a tax invoice issued in accordance with section 20<\/a> in relation to that supply is inclusive of tax at the rate of zero per cent; or<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 the supply of an enterprise, branch or division, as contemplated in section 50<\/a>(2), as a going concern to a separately registered enterprise of that vendor: Provided that that enterprise or part, as the case may be, shall not be disposed of as a going concern unless-<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 that enterprise or part is capable of separate operation; and<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 will be an income-earning activity on the date of transfer thereof; and<\/span><\/p>\n

<\/p>\n

(cc) \u00a0 a tax invoice issued in accordance with section 20<\/a> in relation to that supply is inclusive of tax at the rate of zero per cent;<\/span><\/p>\n

[Paragraph (p) inserted by section 98 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(q) \u00a0\u00a0\u00a0 the goods-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 are supplied by a vendor to a person who is not a resident of the Republic and not a vendor and who has contracted with that vendor to deliver goods to a recipient, who is a vendor in the Republic; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0form part of a supply by the person referred to in paragraph (i) to the recipient; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0are used by the recipient wholly for the purposes of consumption, use or supply in the course of making taxable supplies; or<\/span><\/p>\n

[Paragraph (q) added by section 105 of Act 31 of 2005 and amended by section 81 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(r)\u00a0\u00a0\u00a0\u00a0\u00a0 compensation is paid by a public authority in terms of section 19 of the Animal Diseases Act, 1984 (Act No. 35 of 1984) for the supply of a \u2018controlled animal or thing\u2019 as defined in that Act to that public authority:<\/span><\/p>\n

[Paragraph (r) added by section 81 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(s)\u00a0\u00a0\u00a0\u00a0 the goods (being fixed property) are supplied to the Cabinet member responsible for land reform who acquired those goods in terms of the Provision of Land and Assistance Act, 1993 (Act No. 126 of 1993), or section 42E of the Restitution of Land Rights Act, 1994 (Act No. 22 of 1994); or<\/span><\/p>\n

[Paragraph (s) added by section 108 of Act 60 of 2008 and substituted by section 169 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(t)\u00a0\u00a0\u00a0\u00a0\u00a0 the goods (being fixed property) are supplied to a person to the extent that the consideration for those goods is an advance or subsidy granted in terms of the Provision of Land and Assistance Act, 1993 (Act No. 126 of 1993); or<\/span><\/p>\n

[Paragraph (t) added by section 108 of Act 60 of 2008 with effect from 31 Oct 2009]<\/span><\/p>\n

<\/p>\n

(u)\u00a0\u00a0\u00a0\u00a0 the supply of goods, other than the supply of goods by an inbound duty and tax free shop, which have been imported and entered for storage in a licensed Customs and Excise storage warehouse but have not been entered for home consumption; or<\/span><\/p>\n

[Paragraph (u) added by section 108 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0the supply of goods by an inbound duty and tax free shop\u037e or<\/span><\/p>\n

[Paragraph (v) added by section 108(1)(a) of Act 60 of 2008 and amended by section 70(1) of Act 34 of 2019 deemed effective on 1 April, 2019]<\/span><\/p>\n

<\/p>\n

(w) \u00a0\u00a0\u00a0the goods supplied consist of sanitary towels (pads) as are set forth in Part C of Schedule 2<\/a>:<\/span><\/p>\n

[Paragraph (w) added by section 70(1) of Act 34 of 2019 deemed effective on 1 April, 2019]<\/span><\/p>\n

<\/p>\n

Provided that paragraphs (a), (b), (c), (d) and (i) of this subsection shall not apply in respect of any supply of goods by a vendor if in respect of such goods input tax contemplated in paragraph (b) of the definition of \u201cinput tax\u201d in section 1<\/a> has been deducted in terms of section 16<\/a> (3) by that vendor or any other person where that vendor and that other person are connected persons.<\/p>\n

[Subsection (1) amended by section 28 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where, but for this section, a supply of services, other than services contemplated in section 11<\/a>(2)(k) that are electronic services, would be charged with tax at the rate referred to in section 7<\/a>(1), such supply of services shall, subject to compliance with subsection (3) of this section, be charged with tax at the rate of zero per cent where-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 96 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the services (not being ancillary transport services) comprise the transport of passengers or goods-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 from a place outside the Republic to another place outside the Republic; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 from a place in the Republic to a place in an export country; or<\/span><\/p>\n

[Subparagraph (ii) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 from a place in an export country to a place in the Republic; or<\/span><\/p>\n

[Subparagraph (iii) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the services comprise the transport of passengers from a place in the Republic to another place in the Republic to the extent that that transport is by aircraft and constitutes \u201cinternational carriage\u201d as defined in Article 1 of the Convention set out in the Schedule to the Carriage by Air Act, 1946 (Act No. 17 of 1946); or<\/span><\/p>\n

[Paragraph (b) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the services (including any ancillary transport services) comprise the transport of goods from a place in the Republic to another place in the Republic to the extent that those services are supplied by the same supplier as part of the supply of services to which paragraph (a) applies; or<\/span><\/p>\n

[Paragraph (c) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(d) <\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0the services comprise the\u2014<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0\u00a0insuring;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0 arranging of the insurance; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0\u00a0arranging of the transport,<\/span><\/p>\n

<\/p>\n

of passengers or goods to which any provisions of paragraph (a), (b) or (c) apply\u037e or<\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0insuring or the arranging of the insurance of passengers on an international journey, where the insurance of those passengers is provided under a single inbound or outbound insurance policy in respect of which a single premium is levied; or<\/span><\/p>\n

[Paragraph (d) substituted by section 81(1)(b) of Act 17 of 2017 effective on 1 April 2018]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the services comprise the transport of goods or any ancillary transport services supplied directly in connection with the exportation from or the importation into the Republic of goods or the movement of goods through the Republic from one export country to another export country, where such services are supplied directly to a person who is not a resident of the Republic and is not a vendor, otherwise than through an agent or other person; or<\/span><\/p>\n

[Paragraph (e) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 the services are supplied directly in connection with land, or any improvement thereto, situated in any export country; or<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 the services are supplied directly in respect of-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0movable property (excluding debt securities, equity securities or participatory securities, as respectively defined in section 2<\/a>(2), listed on an exchange as defined in section 1 of the Financial Markets Act, 2012 (Act 19 of 2012) and licensed under section 9 of that Act) situated in any export country at the time the services are rendered; or;<\/span><\/p>\n

[Sub\u00adparagraph (i) substituted by section 81(1)(c) of Act 17 of 2017 effective on 1 April 2018]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 goods temporarily admitted into the Republic from an export country which are exempt from tax on importation under Items 470 and 480 of paragraph 8 of Schedule 1<\/a>; or<\/span><\/p>\n

[Subparagraph (ii) amended by section 27 of Act 97 of 1993 and substituted by section 153 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0goods in respect of which the provisions of paragraph (b) or (c) of the definition of \u201cexported\u201d in section 1 apply; or<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0the repair, maintenance, cleaning or reconditioning of a foreign-going ship or foreign-going aircraft; or<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 the services comprise-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the handling, pilotage, salvage or towage of any foreign-going ship or foreign-going aircraft while situated in the Republic; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0services provided in connection with the operation or management of any foreign-going ship or foreign-going aircraft; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0the storage, repair, maintenance, cleaning, management or arranging the provision of a container referred to in paragraph (1)(i) of Schedule 1<\/a> or the arranging of those services,<\/span><\/p>\n

[Subparagraph (iii) inserted by section 17 of Act 136 of 1992 and substituted by section 98 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

where the services are supplied directly to a person who is not a resident of the Republic and is not a vendor, otherwise than through an agent or other person; or<\/p>\n

[Paragraph (h) amended by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the services of arranging-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the supply of goods as contemplated in paragraph (b) or (c) of the definition of \u201cexported\u201d; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the supply of services referred to in paragraph (g)(iv) or (h); or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0 the transport of goods (including ancillary transport services) within the Republic,<\/span><\/p>\n

[Subparagraph (iii) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

for a person who is not a resident of the Republic and is not a vendor; or<\/p>\n

[Paragraph (i) amended by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 the services comprise the repair, maintenance, cleaning or reconditioning of a railway train operated by a person who is not a resident of the Republic and is not a vendor; or<\/span><\/p>\n

[Paragraph (j) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0 the services are physically rendered elsewhere than in the Republic or to a customs controlled area enterprise or an SEZ operator in a customs controlled area; or<\/span><\/p>\n

[Paragraph (k) substituted by section 13 of Act 20 of 1994, section 28 of Act 27 of 1997, section 169 of Act 45 of 2003, section 81 of Act 20 of 2006 and section 25 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n

<\/p>\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0 the services are supplied to a person who is not a resident of the Republic, not being services which are supplied directly-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0in connection with land or any improvements thereto situated inside the Republic; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in connection with movable property (excluding debt securities, equity securities or participatory securities) situated inside the Republic at the time the services are rendered, except movable property which-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0is exported to the said person subsequent to the supply of such services; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 forms part of a supply by the said person to a registered vendor and such services are supplied to the said person for purposes of such supply to the registered vendor; or<\/span><\/p>\n

[Subparagraph (ii) amended by section 85 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 to the said person or any other person, other than in circumstances contemplated in subparagraph (ii) (bb), if the said person or such other person is in the Republic at the time the services are rendered,<\/span><\/p>\n

[Subparagraph (iii) substituted by section 85 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

and not being services which are the acceptance by any person of an obligation to refrain from carrying on any enterprise, to the extent that the carrying on of that enterprise would have occurred within the Republic; or<\/p>\n

[Paragraph (l) substituted by section 13 of Act 20 of 1994, amended by section 28 of Act 27 of 1997 and substituted by section 89 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 the services comprise-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the filing, prosecution, granting, maintenance, transfer, assignment, licensing or enforcement, including the incidental supply by the supplier of such services of any other services which are necessary for the supply of such services, of intellectual property rights, including patents, designs, trade marks, copyrights, know-how, confidential information, trade secrets or similar rights; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the acceptance by any person of an obligation to refrain from pursuing or exercising in whole or in part any such rights,<\/span><\/p>\n

<\/p>\n

where and to the extent that those rights are for use outside the Republic; or<\/p>\n

[Paragraph (m) amended by section 13 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(n) \u00a0\u00a0\u00a0 the services comprise the carrying on by a welfare organisation of the activities referred to in the definition of \u2018welfare organisation\u2019 in section 1<\/a> and to the extent that any payment in respect of those services is made in terms of section 8<\/a>(5) those services shall be deemed to be supplied by that organisation to a public authority or municipality; or<\/span><\/p>\n

[Paragraph (n) substituted by section 169 of Act 45 of 2003 and section 44 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(o) \u00a0\u00a0\u00a0 the services are supplied as contemplated in section 8<\/a>(9) by a vendor, not being services which are supplied directly-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0in connection with land or any improvements thereto situated inside the Republic; or<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 in connection with movable property (excluding debt securities, equity securities or participatory securities) situated inside the Republic at the time the services are rendered, except movable property which-<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 is consigned or delivered to the said person at an address in an export country subsequent to the supply of such services; or<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 forms part of a supply by the said person to a registered vendor and such services are supplied to the said person for purposes of such supply to the registered vendor; or<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 to the said person or any other person, other than in the circumstances contemplated in subparagraph (ii)(bb), if the said person or such other person is in the Republic at the time that the services are rendered; or<\/span><\/p>\n

[Paragraph (o) substituted by section 27 of Act 97 of 1993 and section 169 of Act 45 of 2003 and amended by section 44 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(p)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (p) added by section 17 of Act 136 of 1992 and deleted by section 169 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(q)\u00a0\u00a0\u00a0\u00a0 the services are deemed to be supplied in terms of section 8<\/a>(5B);<\/span><\/p>\n

[Paragraph (q) added by section 85 of Act 53 of 1999, substituted by section 169 of Act 45 of 2003 and section 105 of Act 31 of 2005, amended by section 44 of Act 9 of 2006 and substituted by section 81 of Act 20 of 2006 and section 29 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(r)\u00a0\u00a0\u00a0\u00a0\u00a0 the services comprise of the vocational training of employees (other than educational services contemplated in section 12<\/a>(h)) for the benefit of an employer who is not a resident of the Republic and who is not a vendor: Provided that this paragraph shall not apply where the supply is made to a person who is a resident of the Republic or a vendor; or<\/span><\/p>\n

[Paragraph (r) added by section 77 of Act 30 of 2000, amended by section 169 of Act 45 of 2003 and substituted by section 132 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(s) \u00a0\u00a0\u00a0 the services are deemed to be supplied to a public authority or municipality in terms of section 8<\/a>(23); or<\/span><\/p>\n

[Paragraph (s) added by section 169 of Act 45 of 2003, substituted by section 44 of Act 9 of 2006, deleted by section 132 of Act 25 of 2015 and re-inserted by section 81 of Act 17 of 2017 effective on 1 April 2017]<\/span><\/p>\n

<\/p>\n

(t) \u00a0\u00a0\u00a0\u00a0 the services are deemed to be supplied in terms of section 8<\/a>(5A); or<\/span><\/p>\n

[Paragraph (t) added by section 98 of Act 32 of 2004 and amended by section 21 of Act 9 of 2005, section 105 of Act 31 of 2005 and section 44 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(u) \u00a0\u00a0\u00a0 the services are deemed to be supplied in terms of section 8<\/a>(5) by a designated entity in respect of any payment made in terms of section 10<\/a>(1)(f) of the Skills Development Act, 1998 (Act No. 97 of 1998), to that designated entity; or<\/span><\/p>\n

[Paragraph (u) added by section 21 of Act 9 of 2005 and amended by section 105 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(v) \u00a0\u00a0\u00a0 the services relate to goods under warranty to the extent that the services are-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0 provided in terms of that warranty;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0supplied to the warrantor for consideration under that warranty given by the warrantor who is\u2014<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 not a resident of the Republic;<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 not a vendor; and<\/span><\/p>\n

<\/p>\n

(cc) \u00a0 outside the Republic at the time the services are rendered; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of goods that were subject to tax upon importation (in terms of section 7<\/a>(1)(b) of this Act); or<\/span><\/p>\n

[Paragraph (v) added by section 105 of Act 31 of 2005 and amended by section 44 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(w)\u00a0\u00a0\u00a0 a \u2018municipal rate\u2019 as defined in section 1<\/a>, is levied by a municipality; or<\/span><\/p>\n

[Paragraph (w) added by section 44 of Act 9 of 2006 and amended by section 29 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(x)\u00a0\u00a0\u00a0\u00a0 the services are supplied by a vendor, being the owner of a horse, to the operator of a horse-racing event to the extent of any consideration paid as a result of the successful participation of that horse in that event.<\/span><\/p>\n

[Paragraph (x) added by section 29 of Act 36 of 2007]<\/span><\/p>\n

[Subsection (2) amended by section 28 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(y)\u00a0\u00a0\u00a0\u00a0\u00a0the services as contemplated in the International Telecommunication Union Regulations contained in the Final Acts of the World Conference on International Telecommunications (Dubai, 2012) and supplied by Telecommunications Service Providers registered in the Republic in terms of the Electronic Communications Act, 2005 (Act 36 of 2005), to International Telecommunications Service Providers, provided that such services are not supplied to a branch, main business or customer of the International Telecommunications Service Providers situated in the Republic at the time the services are rendered, unless such services are international roaming services.<\/span><\/p>\n

[Subsection (2)\u00a0amended by\u00a0section 28(b)\u00a0of\u00a0Act 27 of 1997\u00a0and by\u00a0section\u00a096(1)(b)\u00a0of\u00a0Act\u00a043 of 2014\u00a0effective on 1\u00a0April, 2015.\u00a0Paragraph (y)\u00a0added by\u00a0section\u00a064(1)\u00a0of\u00a0Act\u00a023 of 2020\u00a0and substituted by\u00a0section\u00a052(1)\u00a0of\u00a0Act\u00a020 of 2021\u00a0effective on 1\u00a0January, 2022]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0 Where a rate of zero per cent has been applied by any vendor under the provisions of this section, the vendor shall obtain and retain such documentary proof substantiating the vendor\u2019s entitlement to apply the said rate under those provisions as is acceptable to the Commissioner.<\/span><\/p>\n

[Subsection (3) substituted by section 108 of Act 60 of 2008]<\/span><\/p>\n","post_title":"Section 11 (VAT) - Zero rating","collection_order":118,"collection":1525,"post_modified":"2023-01-25 16:04:07","post_date":"2018-03-27 11:55:33"},{"ID":"13139","post_content":"

12. Exempt supplies<\/span><\/strong><\/p>\n\n

The supply of any of the following goods or services shall be exempt from the tax imposed under section 7<\/a>(1)(a):<\/p>\n\n

(a)\u00a0\u00a0\u00a0\u00a0 The supply of any financial services, but excluding the supply of financial services which, but for this paragraph, would be charged with tax at the rate of zero per cent under section 11<\/a>;<\/span><\/p>\n

[Paragraph (a) substituted by section 18 of Act 136 of 1992, section 14 of Act 20 of 1994 and section 22 of Act 37 of 1996]<\/span><\/p>\n\n

(b)\u00a0\u00a0\u00a0\u00a0 the supply by any association not for gain of any donated goods or services or any other goods made or manufactured by such association if at least 80 per cent of the value of the materials used in making or manufacturing such other goods consists of donated goods;<\/span><\/p>\n\n

(c) \u00a0\u00a0\u00a0 the supply of-<\/span><\/p>\n\n

(i) \u00a0\u00a0\u00a0\u00a0 a dwelling under an agreement for the letting and hiring thereof, and any \u2018right of occupation\u2019 as defined in section 1 of the Housing Development Schemes for Retired Persons Act, 1988 (Act No. 65 of 1988);<\/span><\/p>\n

[Subparagraph (i) substituted by section 99 of Act 32 of 2004]<\/span><\/p>\n\n

(ii)\u00a0\u00a0\u00a0\u00a0 lodging or board and lodging-<\/span><\/p>\n

\n<\/p>

(aa) \u00a0 by the employer of the recipient (including an employer as defined in paragraph 1<\/a> of the Fourth Schedule<\/a> to the Income Tax Act<\/a>), where the recipient is entitled to occupy the accommodation as a benefit of his or her office or employment and his or her right thereto is limited to the period of his or her employment or the term of his or her office or a period agreed upon by the supplier and the recipient;<\/span><\/p>\n

\n<\/p>

(bb) \u00a0 by the employer of the recipient, where the employer operates a hostel or boarding establishment mainly for the benefit of the employees otherwise than for the purpose of making profit; or<\/span><\/p>\n

\n<\/p>

(cc) \u2026\u2026\u2026.<\/span><\/p>\n

[Item (cc) deleted by section 45 of Act 9 of 2006]<\/span><\/p>\n

[Paragraph (c) amended by section 69 of Act 19 of 2001 and substituted by section 154 of Act 60 of 2001 and section 117 of Act 74 of 2002]<\/span><\/p>\n\n

(d)\u00a0\u00a0\u00a0\u00a0 the supply of leasehold land by way of letting (not being a grant or sale of the lease of that land) to the extent that that land is used or is to be used for the principal purpose of accommodation in a dwelling erected or to be erected on that land;<\/span><\/p>\n\n

(e)\u00a0\u00a0\u00a0\u00a0 the supply of land (together with any improvements to such land existing on the date on which the supplier became contractually obliged to supply such land and such existing improvements to the recipient) where such land is situated outside the Republic and such supply is made by way of sale or by way of letting;<\/span><\/p>\n\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0 the supply of any services to any of its members in the course of the management of-<\/span><\/p>\n\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a body corporate as defined in section 1 of the Sectional Titles Act, 1986 (Act No. 95 of 1986);<\/span><\/p>\n

[Subparagraph (i) amended by section 170 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 a share block company;<\/span><\/p>\n

[Subparagraph (ii) amended by section 18 of Act 136 of 1992 and section 170 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 any housing development scheme as defined in the Housing Development Schemes for Retired Persons Act, 1988 (Act No. 65 of 1988); or<\/span><\/p>\n

[Subparagraph (iii) substituted by section 18 of Act 136 of 1992 and amended by section 170 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 any association of persons (other than a company registered or deemed to be registered under the Companies Act, 2008 (Act No. 71 of 2008), any co-operative, close corporation or trust, but including a non-profit company as defined in section 1 of the Companies Act, 2008 (Act No. 71 of 2008)) where the Commissioner is satisfied that, subject to such conditions as he or she may deem necessary, such association of persons-<\/span><\/p>\n

\n<\/p>

(A)\u00a0\u00a0\u00a0 has been formed solely for purposes of managing the collective interests of residential property use or ownership of all its members, which includes expenditure applicable to the common immovable property of such members and the collection of levies for which such members are liable; and<\/span><\/p>\n

\n<\/p>

(B)\u00a0\u00a0 is not permitted to distribute any of its funds to any person other than a similar association of persons,<\/span><\/p>\n

[Subparagraph (iv) added by section 170 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

\n<\/p>

where the cost of supplying such services is met out of contributions levied by such body corporate, share block company or under such housing development scheme or association, as the case may be: Provided that this paragraph shall not apply or shall apply to a limited extent where such body corporate, share block company, scheme or association applies in writing to the Commissioner, and the Commissioner, having regard to the circumstances of the case, directs with effect from a future date that the provisions of this paragraph shall not apply to that body corporate, share block company, scheme or association or that the provisions of this paragraph shall apply only to a limited extent specified by him: Provided further that this paragraph shall not apply to the services supplied by any body corporate, share block company, scheme or association which manages a property time-sharing scheme as defined in section 1 of the Property Time-sharing Control Act, 1983 (Act No. 75 of1983);<\/p>\n

[Words following subparagraph (iv) substituted by section 170 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

\u00a0[Paragraph (f) amended by section 28 of Act 97 of 1993]<\/span><\/p>\n\n

(g) \u00a0\u00a0\u00a0 the supply by any person in the course of a transport business of any service comprising the transport by that person in a vehicle (other than a game viewing vehicle contemplated in paragraph (e) of the definition of \u2018motor car\u2019 in section 1<\/a>) operated by him of fare-paying passengers and their personal effects by road or railway (excluding a funicular railway), not being a supply of any such service which, but for this paragraph, would be charged with tax at the rate of zero per cent under section 11<\/a>(2)(a);<\/span><\/p>\n

[Paragraph (g) substituted by section 28 of Act 136 of 1991, section 29 of Act 27 of 1997 and section 99 of Act 32 of 2004]<\/span><\/p>\n\n

(h)<\/span><\/p>\n\n

(i)\u00a0 \u00a0\u00a0\u00a0 the supply of educational services-<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0provided by the State or a school registered under the South African Schools Act, 1996 (Act No. 84 of 1996), or a public college or private college established, declared or registered as such under the Further Education and Training Colleges Act, 2006 (Act No. 16 of 2006).<\/span><\/p>\n

[Item (aa) substituted by section 109 of Act 60 of 2008]<\/span><\/p>\n\n

(bb)\u00a0\u00a0 by an institution that provides higher education on a full time, part-time or distance basis and which is established or deemed to be established as a public higher education institution under the Higher Education Act, 1997 (Act No. 101 of 1997), or is declared as a public higher education institution under that Act, or is registered or conditionally registered as a private higher education institution under that Act; or<\/span><\/p>\n

\n<\/p>

(cc)\u00a0\u00a0\u00a0by any public benefit organisation as contemplated in paragraph (a) of the definition of \u2018public benefit organisation\u2019 contained in section 30<\/a>(1) of the Income Tax Act<\/a> that has been approved by the Commissioner in terms of section 30<\/a>(3) of that Act and which has been formed for-<\/span><\/p>\n

\n<\/p>

(A)\u00a0 \u00a0 adult basic education and training including literacy and numeracy education, registered under the Adult Basic Education and Training Act, 2000 (Act No. 52 of 2000), vocational training or technical education;<\/span><\/p>\n

[Subitem (A) substituted by section 82 of Act 20 of 2006]<\/span><\/p>\n

\n<\/p>

(B)\u00a0 \u00a0 the education and training of religious or social workers;<\/span><\/p>\n

[Subitem (B) substituted by section 82 of Act 20 of 2006]<\/span><\/p>\n

\n<\/p>

(C)\u00a0 \u00a0 training or education of persons with a permanent physical or mental impairment;<\/span><\/p>\n

\n<\/p>

(D)\u00a0 \u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subitem (D) deleted by section 99 of Act 32 of 2004]<\/span><\/p>\n\n

(E)\u00a0 \u00a0\u00a0 provision of bridging courses to enable indigent persons to enter a higher education institution as envisaged in subparagraph (bb);<\/span><\/p>\n

[Subitem (E) substituted by section 82 of Act 20 of 2006]<\/span><\/p>\n

[Item (cc) amended by section 45 of Act 9 of 2006 and section 82 of Act 20 of 2006]<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the supply by a school, university, technikon or college solely or mainly for the benefit of its learners or students of goods or services (including domestic goods and services) necessary for and subordinate and incidental to the supply of services referred to in subparagraph (i) of this paragraph, if such goods or services are supplied for a consideration in the form of school fees, tuition fees or payment for lodging or board and lodging; or<\/span><\/p>\n

[Subparagraph (ii) substituted by section 117 of Act 74 of 2002, amended by section 82 of Act 20 of 2006 and substituted by section 133 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

\n<\/p>

(iii) \u00a0 the supply of services to learners or students or intended learners or students by the joint Matriculation Board referred to in section 15 of the Universities Act, 1955 (Act No. 61 of 1955):<\/span><\/p>\n

[Subparagraph (iii) added by section 99 of Act 32 of 2004]<\/span><\/p>\n

\n<\/p>

Provided that vocational or technical training provided by an employer to his employees and employees of an employer who is a connected person in relation to that employer does not constitute the supply of an educational service for the purposes of this paragraph;<\/p>\n

[Paragraph (h) amended by section 18 of Act 136 of 1992 and section 14 of Act 20 of 1994 and substituted by section 154 of Act 60 of 2001]<\/span><\/p>\n\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the supply of any goods or services by an employee organization to any of its members to the extent that the consideration for such supply consists of membership contributions.<\/span><\/p>\n

[Paragraph (i) added by section 18 of Act 136 of 1992]<\/span><\/p>\n\n

(j) \u00a0\u00a0\u00a0\u00a0 the service of caring for children by a creche or an after-school care centre.<\/span><\/p>\n

[Paragraph (j) added by section 154 of Act 60 of 2001]<\/span><\/p>\n\n

(k)\u00a0\u00a0\u00a0\u00a0 the supply of goods in the Republic by any person that is not a resident of the Republic and that is not a vendor, other than the supply of goods by an inbound duty and tax free shop, which have not been entered for home consumption: Provided that this paragraph shall not apply where such person applies in writing to the Commissioner, and the Commissioner, having regard to the circumstances of the case, directs that the provisions of this paragraph shall not apply to such person;<\/span><\/p>\n

[Paragraph (k) inserted by section 109 of Act 60 of 2008 and substituted by section 147 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0 the supply of any goods or services by a bargaining council that is established in terms of section 27 of the Labour Relations Act, 1995 (Act No. 66 of 1995), to any of its members in terms of section 28(1) of that Act;<\/span><\/p>\n

[Paragraph (l) inserted by section 147 of Act 22 of 2012 and substituted by section 97 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n\n

(m)\u00a0\u00a0\u00a0 the supply of any goods or services by a political party registered in terms of section 15 of the Electoral Commission Act, 1996 (Act No. 51 of 1996), to any of its members to the extent that the consideration for such supply consists of membership contribu\u00adtions.<\/span><\/p>\n

[Paragraph (m) inserted by section 147 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n","post_title":"Section 12 (VAT) - Exempt supplies","collection_order":119,"collection":1525,"post_modified":"2022-02-12 22:16:43","post_date":"2018-03-27 11:56:01"},{"ID":"13141","post_content":"

13. Collection of tax on importation of goods, determination of value thereof and exemptions from tax<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act goods shall be deemed to be imported into the Republic on the date on which the goods are in terms of the provisions of the Customs and Excise Act deemed to be imported: Provided that-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 goods which are entered for home consumption in terms of the Customs and Excise Act, shall be deemed to have been imported on the date on which they are so entered;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Subparagraph (ii) substituted by section 170 of Act 45 of 2003, section 100 of Act 32 of 2004 and section 106 of Act 31 of 2005 and deleted by section 110 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0goods imported from or via Botswana, eSwatini, Lesotho or Namibia shall be declared and tax paid on entry into the Republic as prescribed by the Commissioner in Chapter XIIA of the Rules under the Customs and Excise Act.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 30(a)\u00a0of\u00a0Act 27 of 1997\u00a0and amended by\u00a0section\u00a0100(1)(a)\u00a0of\u00a0Act\u00a032 of 2004\u00a0effective on the date of promulgation of that Act, 24\u00a0January, 2005.\u00a0Paragraph (iii)\u00a0substituted by\u00a0section\u00a086(1)(a)\u00a0of\u00a0Act 53 of 1999\u00a0and by\u00a0section\u00a023(a)\u00a0of\u00a0Act\u00a016 of 2022]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act the value to be placed on the importation of goods into the Republic shall be deemed to be-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where such goods are entered or are required to be entered for home consumption in terms of the Customs and Excise Act, the value thereof for customs duty purposes, plus any duty levied in terms of the said Act in respect of the importation of such goods, plus 10 per cent of the said value; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0where such goods have their origin in Botswana, eSwatini, Lesotho or Namibia and are imported from such a country, the amount of the value as contemplated in paragraph (a), except that such value shall not be increased by the factor of 10 per cent:<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section 86(1)(b)\u00a0of\u00a0Act 53 of 1999\u00a0and by\u00a0section\u00a023(b)\u00a0of\u00a0Act\u00a016 of 2022]<\/span><\/p>\n

<\/p>\n

Provided that where the Minister has made a regulation determining the value of such goods for the purposes of this section, the greater of such determined value or the value declared on importation shall be used instead of the value for customs purposes.<\/p>\n

[Subsection (2) amended by section 30 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(2A)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2A) inserted by section 135 of Act 24 of 2011, substituted by section 24 of Act 44 of 2014 effective on the date on which the Customs Control Act, 2014 takes effect, substitution by section 24 of Act 44 of 2014 repealed by section 79 of Act 13 of 2017 effective on 20 January 2015) and deleted by section 82 of Act 17 of 2017 effective on 10 January 2012]<\/span><\/p>\n

<\/p>\n

(2B)\u00a0 Notwithstanding subsection (2), the value to be placed on the importation of goods into the Republic where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Note 1A of Item No. 412.07 of Schedule 1 to this Act is applicable; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Note 5(a)(ii)(aa) of Item No. 470.03 of 00.00 of 02.00 of Schedule 1<\/a> to this Act is applicable,<\/span><\/p>\n

<\/p>\n

shall be the value determined under section 10(3).<\/p>\n

[Subsection (2B) inserted by section 135 of Act 24 of 2011 with effect from 10 January 2012 and substituted by section 171 of Act 31 of 2013 effective on 1 January 2014 \u2013 date\u00a0of operation in section 171 of Act 31 of 2013 as substituted by section 132 of Act 43 of 2014]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The importation of the goods set forth in Schedule 1<\/a> to this Act is exempt from the tax imposed in terms of section 7<\/a>(1)(b).<\/span><\/p>\n

[Subsection (3) amended by section 15 of Act 20 of 1994 and substituted by section 155 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0\u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) amended by section 19 of Act 136 of 1992 and section 30 of Act 27 of 1997, substituted by section 155 of Act 60 of 2001 and deleted by section 100 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make such arrangements as the Commissioner may deem necessary-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 for the collection (in such manner as the Commissioner may determine) by a SARS official, or the Managing Director of the South African Post Office Limited on behalf of the Commissioner, of the tax payable in terms of this Act in respect of the importation of any goods into the Republic; and<\/span><\/p>\n

\u00a0[Paragraph (a) substituted by section 70 of Act 19 of 2001, amended by section 155 of Act 60 of 2001 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 for the exchange of such information as is necessary for the carrying out of such arrangements.<\/span><\/p>\n

[Subsection (5) amended by section 34 of Act 34 of 1997, section 86 of Act 53 of 1999 and section 70 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(6) \u00a0\u00a0\u00a0 Subject to this Act, the provisions of the Customs and Excise Act relating to the importation, transit, coastwise carriage and clearance of goods and the payment and recovery of duty shall mutatis mutandis<\/em> apply as if enacted in this Act, whether or not the said provisions apply for the purposes of any duty levied in terms of the Customs and Excise Act.<\/span><\/p>\n

[Subsection (6) substituted by section 29 of Act 136 of 1991, section 30 of Act 27 of 1997 and section 106 of Act 31 of 2005]<\/span><\/p>\n","post_title":"Section 13 (VAT) - Collection of tax on importation of goods, determination of value thereof and exemptions from tax","collection_order":120,"collection":1525,"post_modified":"2024-01-15 20:44:55","post_date":"2018-03-27 11:56:49"},{"ID":"13143","post_content":"

14. Collection of value-added tax on imported services, determination of value thereof and <\/strong>exemptions from tax<\/strong><\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Where tax is payable in terms of section 7<\/a>(1)(c) in respect of the supply of imported services the recipient shall within 30 days of the date referred to in subsection (2)-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 obtain, complete and retain the form prescribed by the Commissioner; and<\/span><\/p>\n

[Paragraph (a) substituted by section 271 read with paragraph 113 of Schedule 1 of Act 28 of 2011 and by section 19 of Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 calculate the tax payable on the value of the imported services at the rate of tax in force on the date of supply of the imported services and pay such tax to the Commissioner:<\/span><\/p>\n

<\/p>\n

Provided that where the recipient is a vendor, that vendor must calculate the tax payable on the value of the imported services at the rate of tax in force on the date of supply of the imported services and must furnish the Commissioner with a return reflecting the information required for the purposes of the calculation of the tax in terms of section 14<\/a> and pay such tax to the Commissioner in accordance with section 28<\/a>.<\/p>\n

[Subsection (1) substituted by section 28 of Act 8 of 2010 effective on 1 February 2011]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, a supply of imported services shall be deemed to take place at the time an invoice is issued by the supplier or recipient in respect of that supply or the time any payment is made by the recipient in respect of that supply, whichever time is the earlier.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, the value to be placed on the supply of imported services shall, save as otherwise provided in this section, be the value of the consideration for the supply, as determined in terms of section 10<\/a>(3) or the open market value of the supply, whichever is the greater.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where a person carries on activities outside the Republic which do not form part of the activities of any enterprise carried on by him and in the course of such first-mentioned activities services are rendered for the purposes of such enterprise which, if rendered by anybody other than the said person, would be imported services, such services shall for the purposes of section 7<\/a>(1)(c) be deemed to be imported services supplied and received by that person in respect of such enterprise.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The tax chargeable in terms of section 7<\/a>(1)(c) shall not be payable in respect of-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a supply which is chargeable with tax in terms of section 7<\/a>(1)(a) at the rate provided in section 7<\/a>;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a supply which, if made in the Republic, would be charged with tax at the rate of zero per cent applicable in terms of section 11<\/a> or would be exempt from tax in terms of section 12<\/a>;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 a supply of an educational service by an educational institution established in an export country which is regulated by an educational authority in that export country; or<\/span><\/p>\n

[Paragraph (c) added by section 171 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 a supply by a person of services as contemplated in terms of proviso (iii)(aa) to the definition of \u2018enterprise\u2019 in section 1<\/a>.<\/span><\/p>\n

[Paragraph (d) added by section 101 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 a supply of services of which the value in respect of that supply does not exceed R100 per invoice.<\/span><\/p>\n

[Paragraph (e) added by section 136 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n","post_title":"Section 14 (VAT) - Collection of value-added tax on imported services, determination of value thereof and exemptions from tax","collection_order":121,"collection":1525,"post_modified":"2022-02-12 22:16:54","post_date":"2018-03-27 11:57:57"},{"ID":"13145","post_content":"

15. <\/span><\/strong>Accounting basis<\/strong><\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Except as hereinafter provided, every vendor shall account for tax payable on an invoice basis for the purposes of section 16<\/a>.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsections (2A) and (3), the Commissioner may, on application in writing by a vendor, direct that the vendor account for the tax payable on a payments basis for the purposes of section 16<\/a> with effect from the vendor\u2019s registration in terms of this Act or, where he has accounted for tax payable on an invoice basis prior to making an application under this subsection, from the commencement of the tax period immediately following the tax period during which that direction is made by the Commissioner (hereinafter referred to as the changeover period), if-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the vendor is-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 a public authority;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any water board or any other institution which has powers similar to those of any such board listed in Part B of Schedule 3 of the Public Finance Management Act, 1999 (Act No. 1 of 1999), which would have complied with the definition of \u2018local authority\u2019 in section 1 prior to the deletion of that definition by section 40(1)(i) of the Small Business Amnesty and Taxation Laws Act, 2006 (Act No. 9 of 2006);<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subparagraph (iii) deleted by section 134 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0a \u201cmunicipal entity\u201d as defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act 32 of 2000), where that municipal entity supplies\u2014<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0electricity, gas or water; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the services consisting of the drainage, removal or disposal of sewage or garbage;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0 a municipality;<\/span><\/p>\n

[Subparagraph (v) amended by section 172 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(vi)\u00a0 an association not for gain;<\/span><\/p>\n

[Paragraph (a) substituted by section 46 of Act 9 of 2006, section 37 of Act 21 of 2006 and section 13 of Act 9 of 2007 and amended by section 134 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(vii)\u00a0\u00a0\u00a0carrying on an enterprise as contemplated in paragraph (b)(vi) and (vii) of the definition of \u201centerprise\u201d in section 1(1); or<\/span><\/p>\n

[Subparagraph (vii)\u00a0added by\u00a0section\u00a0172(1)(b)\u00a0of\u00a0Act\u00a031 of 2013\u00a0and substituted by\u00a0section\u00a065(1)\u00a0of\u00a0Act\u00a023 of 2020\u00a0effective on 1\u00a0April, 2021]<\/span><\/p>\n

<\/p>\n

(viii)\u00a0 the South African Broadcasting Corporation Limited contemplated in section 8A of the Broadcasting Act, 1999 (Act No. 4 of 1999); or<\/span><\/p>\n

[Subparagraph (vii) added by section 134 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the vendor is a natural person (other than the trustee of a trust fund) or an unincorporated body of persons of which all the members are natural persons, and-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the total value of the vendor\u2019s taxable supplies in the period of 12 months ending at the end of any tax period has not exceeded R2,5 million; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 20 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0 the total value of the vendor\u2019s taxable supplies in the period of 12 months beginning on the first day of any month is not likely to exceed the amount specified in subparagraph (i):<\/span><\/p>\n

[Paragraph (b) amended by section 90 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

Provided that the provisions of this Act relating to the determination of the value of any supply of goods or services, whether such supply is made before or on or after the commencement date, shall apply for the purposes of this subsection, but no regard shall be had to any tax charged in respect of such supply.<\/p>\n

[Subsection (2) amended by section 31 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(2A)\u00a0 Any vendor, other than-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a public authority;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 a municipal entity as defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000), where that municipal entity supplies-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0electricity, gas or water; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0the services consisting of the drainage, removal or disposal of sewage or garbage; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 a municipality,<\/span><\/p>\n

<\/p>\n

that in terms of subsection (2) accounts for tax payable on a payments basis shall, in respect of any supply of goods (other than fixed property) or services in respect of which the consideration in money is R100 000 or more, account for the tax payable on an invoice basis.<\/p>\n

[Subsection (2A) inserted by section 31 of Act 27 of 1997 and substituted by section 46 of Act 9 of 2006 and section 85 of Act 15 of 2016 effective on 1 April 2017]<\/span><\/p>\n

<\/p>\n

(2B)\u00a0 Any vendor registered in terms of section 23<\/a>(3)(b)(ii) shall account for tax payable on a payment basis for the purposes of section 16<\/a> with effect from the date of the vendor\u2019s registration: Provided that the vendor, subject to subsection (2)(b), must account for tax payable on an invoice basis from the commencement of the tax period immediately following the tax period when the total value of taxable supplies of that enterprise has exceeded R50 000.<\/span><\/p>\n

[Subsection (2B) inserted by section 172 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0Where the Commissioner has under subsection (2) directed that a vendor account for tax payable on a payments basis, and-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the vendor has ceased to satisfy the conditions of subsection (2) under which any such direction may be given, and-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0 the vendor notifies the Commissioner thereof as required by section 25<\/a>(c); or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 the Commissioner is otherwise satisfied thereof; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the vendor has made an application in writing to the Commissioner to account for tax payable on an invoice basis,<\/span><\/p>\n

<\/p>\n

the Commissioner shall direct that the vendor account for the tax payable on an invoice basis with effect from the commencement of a future tax period or, where the vendor has failed to notify the Commissioner that he has ceased to satisfy the conditions of subsection (2), as required by the said section 25<\/a>(c), any tax period directed by the Commissioner: Provided that for the purposes of paragraph (a) any such vendor shall not cease to satisfy the requirements of subsection (2) where the total value of the vendor\u2019s taxable supplies has exceeded or, as the case may be, will exceed the amount specified for the purposes of subsection (2) (b) solely as a consequence of-<\/p>\n

<\/p>\n

(aa)\u00a0 any cessation of or any substantial and permanent reduction in the size or scale of any enterprise carried on by the vendor; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0the replacement of any plant or other capital asset used in any enterprise carried on by the vendor; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 abnormal circumstances of a temporary nature.<\/span><\/p>\n

[Subsection (3) amended by section 31 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where a vendor changes from an invoice basis to a payments basis or from a payments basis to an invoice basis he shall furnish to the Commissioner particulars in the prescribed form calculating the tax payable or refundable in respect of the change in the basis of accounting.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Any vendor to whom subsection (4) applies shall, within the time allowed under this Act for the payment of tax in respect of the tax period immediately preceding the changeover period, pay to the Commissioner the tax payable as calculated in accordance with this section: Provided that where a vendor changes from a payments basis to an invoice basis for the sole reason that such vendor is not a natural person (other than a trustee of a trust fund) or an unincorporated body of persons of which all the members are natural persons, the vendor shall pay to the Commissioner the tax payable as calculated in accordance with this section in equal instalments within the period allowed under this Act for the payment of tax in respect of so many tax periods as the Commissioner may allow, the last of which shall not end on a date later than 10 March 1999.<\/span><\/p>\n

[Subsection (5) substituted by section 31 of Act 27 of 1997 and amended by section 90 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Where a vendor changes from an invoice basis to a payments basis, the tax payable shall, for the purposes of subsection (5), be-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 an amount equal to the aggregate of the input tax deducted under section 16<\/a>(3) in relation to the tax periods up to and including the tax period immediately preceding the changeover period, to the extent that that amount exceeds the aggregate amount of input tax that would have been deducted if the vendor had, for those tax periods, been accounting for tax payable on a payments basis,<\/span><\/p>\n

<\/p>\n

reduced by-<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 an amount equal to the aggregate of the output tax accounted for under section 16<\/a>(3) in relation to the tax period up to and including the tax period immediately preceding the changeover period, to the extent that that amount exceeds the aggregate amount of output tax that would have been accounted for if the vendor had, for those tax periods, been accounting for tax payable on a payments basis.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Where a vendor changes from a payments basis to an invoice basis, the tax payable shall, for the purposes of subsection (5), be-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 an amount equal to the aggregate amount of output tax that would have been accounted for under section 16<\/a>(3) if the vendor had, in relation to the tax periods up to and including the tax period immediately preceding the changeover period, been accounting for tax payable on an invoice basis, to the extent that that amount exceeds the aggregate of the output tax accounted for in those tax periods,<\/span><\/p>\n

<\/p>\n

reduced by-<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 an amount equal to the aggregate amount of input tax that would have been deducted under section 16<\/a>(3) if the vendor had, in relation to the tax periods up to and including the tax period immediately preceding the changeover period, been accounting for tax payable on an invoice basis, to the extent that that amount of input tax exceeds the aggregate amount of input tax deducted in those tax periods.<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 If, in relation to any particulars required to be furnished under subsection (4)-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the amount referred to in subsection (6)(b) exceeds the amount referred to in subsection (6)(a); or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the amount referred to in subsection (7)(b) exceeds the amount referred to in subsection (7)(a),<\/span><\/p>\n

<\/p>\n

the amount of the excess shall be refundable to the vendor by the Commissioner in respect of the changeover period as provided in Chapter 13<\/a> of the Tax Administration Act<\/a>, read with section 16<\/a>(5).<\/p>\n

[Subsection (8) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 Where a vendor\u2019s basis of accounting is changed as contemplated in subsection (2) or (3), the vendor shall prepare lists of debtors and creditors in relation to the vendor\u2019s enterprise showing the amounts owing by such debtors and the amounts owing to such creditors as at the end of the tax period immediately preceding the changeover period.<\/span><\/p>\n","post_title":"Section 15 (VAT) - Accounting basis","collection_order":122,"collection":1525,"post_modified":"2023-01-25 16:07:27","post_date":"2018-03-27 12:02:25"},{"ID":"13147","post_content":"

16. Calculation of tax payable<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The tax payable by a vendor shall be calculated by him in accordance with the provisions of this section in respect of each tax period during which he has carried on an enterprise in respect of which he is registered or is required to be registered in terms of section 23<\/a>: Provided that the Commissioner may authorise a vendor to calculate the tax payable in accordance with a method which the Minister may prescribe by regulation.<\/span><\/p>\n

[Subsection (1) amended by section 91 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 No deduction of input tax in respect of a supply of goods or services, the importation of any goods into the Republic or any other deduction shall be made in terms of this Act, unless-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 137 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a tax invoice or debit note or credit note in relation to that supply has been provided in accordance with section 20<\/a> or 21<\/a> and is held by the vendor making that deduction at the time that any return in respect of that supply is furnished;<\/span><\/p>\n

[Paragraph (a) substituted by section 156 of Act 60 of 2001 and amended by section 172 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(b)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0a document as is acceptable to the Commissioner has been issued in terms of section 20<\/a>(6); or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 a document issued by the supplier in compliance with section 20<\/a>(7) or 21<\/a>(5); or<\/span><\/p>\n

[Paragraph (b) substituted by section 29 of Act 8 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0records are maintained as required by section 20<\/a>(8) or 20<\/a>(8A) where the supply is a supply of second-hand goods or a supply of goods as contemplated in section 8<\/a>(10) and in either case is a supply to which that section relates; or<\/span><\/p>\n

[Paragraph (c)\u00a0substituted by\u00a0section\u00a026(1)(b)\u00a0of\u00a0Act\u00a044 of 2014\u00a0and by\u00a0section\u00a029(1)(a)\u00a0of\u00a0Act\u00a020 of 2022\u00a0deemed effective on 1\u00a0April, 2022]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 a bill of entry or other document prescribed in terms of the Customs and Excise Act together with the receipt for the payment of the tax in relation to the said importation have been delivered (including by means of an electronic delivery mechanism) in accordance with that Act and are held by the vendor making that deduction, at the time that any return in respect of that importation is furnished; or<\/span><\/p>\n

[Paragraph (d) inserted by section 21 of Act 136 of 1992, substituted by section 87 of Act 53 of 1999, amended by section 156 of Act 60 of 2001 and substituted by section 25 of Act 44 of 2014 effective on 1 April 2015]<\/span><\/p>\n

<\/p>\n

(dA)\u00a0 a bill of entry or other document prescribed in terms of the Customs and Excise Act as contemplated in section 54<\/a>(2A) is held by the agent, and a statement as contemplated in section 54<\/a>(3)(b) is held by the vendor at the time that any return in respect of that\u00a0 importation is furnished; or<\/span><\/p>\n

[Paragraph (dA) inserted by section 25 of Act 44 of 2014 effective on 1 April 2015]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 a tax invoice or debit or credit note has been provided as contemplated in section 54<\/a>(2), and a statement as contemplated in section 54<\/a>(3)(a) is held by the vendor at the time a return in respect of the supply to the vendor is furnished;<\/span><\/p>\n

[Paragraph (e) added by section 156 of Act 60 of 2001, amended by section 172 of Act 45 of 2003, substituted by section 30 of Act 36 of 2007 and amended by section 25 of Act 23 of 2015 effective on 1 April 2016]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the vendor, in the case where an amount is deducted from the sum of the amounts of output tax which are attributable to that period in terms of subsection (3)(c), (d), (dA), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n) or (o), is in possession of documentary proof, as is prescribed by the Commissioner, substantiating the vendor\u2019s entitlement to the deduction at the time a return in respect of the deduction is furnished; or<\/span><\/p>\n

[Paragraph (f)\u00a0added by\u00a0section\u00a030(c)\u00a0of\u00a0Act\u00a036 of 2007\u00a0and substituted by\u00a0section\u00a0173(1)(a)\u00a0of\u00a0Act\u00a031 of 2013, by\u00a0section\u00a025(1)\u00a0of\u00a0Act\u00a023 of 2015, by\u00a0section\u00a026(1)(a)\u00a0of\u00a0Act\u00a016 of 2016\u00a0and by\u00a0section\u00a029(1)(b)\u00a0of\u00a0Act\u00a020 of 2022\u00a0deemed effective on 1\u00a0April, 2022]<\/span><\/p>\n

<\/p>\n

(g)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a ruling requested no later than two months prior to the expiry of the five-year period referred to in subsection (3) and issued in terms of section 41B<\/a> of this Act or Chapter 7<\/a> of the Tax Administration Act<\/a> confirms that the document in the vendor\u2019s possession is acceptable for the purpose of making a deduction; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the ruling and document are held by the vendor at the time a return in respect of the deduction is furnished: Provided that the Commissioner may only issue a ruling in terms of this paragraph if satisfied that-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the vendor has taken reasonable steps to obtain a document required in terms of paragraph (a), (b), (c), (d), (dA), (e) or (f) and is unable to obtain such a document due to circumstances beyond the vendor\u2019s control; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 no other provision of this Act can be applied to satisfy the Commissioner that the document in the vendor\u2019s possession is acceptable for purposes of making a deduction:<\/span><\/p>\n

[Paragraph (g) added by section 25 of Act 23 of 2015 and substituted by section 26 of Act 16 of 2016 effective on 19 January 2017, applies in respect of tax periods commencing on or after that date]<\/span><\/p>\n

<\/p>\n

Provided that where a tax invoice or debit note or credit note in relation to that supply has been provided in accordance with this Act, or a bill of entry or other document has been delivered (including by means of an electronic delivery mechanism) in accordance with the Customs and Excise Act, as the case may be, the Commissioner may determine that no deduction for input tax in relation to that supply or importation shall be made unless that tax invoice or debit note or credit note or that bill of entry or other document is retained in accordance with the provisions of section 55<\/a> and Part A of Chapter 4<\/a> of the Tax Administration Act<\/a>.<\/p>\n

[Proviso to subsection (2) substituted by section 271 of Act 28 of 2011 and section 25 of Act 44 of 2014 effective on 1 April 2015]<\/span><\/p>\n

[Subsection (2) amended by section 21 of Act 136 of 1992, section 91 of Act 30 of 1998, section 107 of Act 31 of 2005, section 83 of Act 20 of 2006 and section 30 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (2) of this section and the provisions of sections 15<\/a> and 17<\/a>, the amount of tax payable in respect of a tax period shall be calculated by deducting from the sum of the amounts of output tax of the vendor which are attributable to that period, as determined under subsection (4), and the amounts (if any) received by the vendor during that period by way of refunds of tax charged under section 7<\/a>(1)(b) and (c) and 7(3)(a), the following amounts, namely-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the case of a vendor who is in terms of section 15<\/a> required to account for tax payable on an invoice basis, the amounts of input tax-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in respect of supplies of goods and services (not being supplies of second-hand goods to which paragraph (b) of the definition of \u201cinput tax\u201d in section 1<\/a> applies and supplies referred to in subparagraph (iiA)) made to the vendor during that tax period;<\/span><\/p>\n

[Subparagraph (i) substituted by section 23 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(ii)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0subject to the provisions of item (bb), in respect of supplies of second-hand goods to which paragraph (b) of the definition of \u201cinput tax\u201d in section 1<\/a> applies to the extent that payment of any consideration which has the effect of reducing or discharging any obligation (whether an existing obligation or an obligation which will arise in the future) relating to the purchase price for those supplies has been made during that tax period;<\/span><\/p>\n

[Item (aa) substituted by section 137 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 in respect of supplies of second-hand goods to which paragraph (b) of the definition of \u201cinput tax\u201d in section 1<\/a> applies which consist of-<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 fixed property in respect of which the provisions of section 9<\/a>(3)(d) apply if transfer of that fixed property was effected by registration in a deeds registry and the fixed property was registered in the name of the vendor that makes the deduction during that tax period;<\/span><\/p>\n

[Subitem (A) substituted by section 137 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 a share in a share block company which confers a right to or an interest in the use of immovable property if a signed use agreement has been entered into between the company that operates the share block scheme and a member of that company;<\/span><\/p>\n

[Subitem (B) substituted by section 137 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

[Words following subitem (B) deleted by section 137 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

[Subparagraph (ii) substituted by section 30 of Act 97 of 1993 and section 16 of Act 20 of 1994, amended by section 23 of Act 37 of 1996 and substituted by section 32 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(iiA)\u00a0 in respect of taxable supplies made to the vendor under sales concluded on or after 6 June 1996 in respect of which the provisions of section 9<\/a>(3)(d) apply (other than supplies in respect of which the provisions of section 10<\/a> (4) apply), to the extent that payment of any consideration which has the effect of reducing or discharging any obligation (whether an existing obligation or an obligation which will arise in the future) relating to the purchase price for those supplies has been made during that tax period;<\/span><\/p>\n

[Subparagraph (iiA) inserted by section 23 of Act 37 of 1996 and substituted by section 32 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 \u00a0\u00a0charged in terms of section 7<\/a>(1)(b) in respect of goods imported into the Republic by the vendor and released in terms of the Customs and Excise Act during that tax period;<\/span><\/p>\n

[Subparagraph (iii) substituted by section 173 of Act 31 of 2013 and section 98 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0 \u00a0\u00a0charged in terms of section 7<\/a>(3)(a) in respect of goods subject to excise duty or environmental levy as contemplated in that section and paid during that tax period;<\/span><\/p>\n

[Subparagraph (iv) substituted by section 83 of Act 8 of 2007 and section 173 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0 \u00a0\u00a0calculated in accordance with section 21<\/a>(2)(b) or 21 (7) or section 22<\/a>(1), 22(1A) or 22(4), as applicable to the vendor:<\/span><\/p>\n

[Subparagraph (v) substituted by section 30 of Act 136 of 1991, section 23 of Act 37 of 1996 and section 32 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

Provided that this paragraph does not apply where a vendor acquires goods or services that are to be awarded as a prize or winnings and in respect of which that vendor qualifies or will qualify for a deduction in terms of paragraph (d).<\/p>\n

[Proviso added by section 107 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in the case of a vendor who is in terms of section 15<\/a> required to account for tax payable on a payments basis, the amounts of input tax-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in respect of supplies of goods and services made to the vendor in respect of which the provisions of section 9<\/a> (1), (3) (a), (b) or (d) or (4) apply, to the extent that payments of any consideration which has the effect of reducing or discharging any obligation (whether an existing obligation or an obligation which will arise in the future) relating to the purchase price for those supplies have been made during that tax period;<\/span><\/p>\n

[Proviso to subparagraph (i) deleted by section 148 of Act 22 of 2012 effective on 10 January 2012]<\/span><\/p>\n

<\/p>\n

shall be deducted only after such transfer duty or stamp duty, as the case may be, has been paid;<\/p>\n

[Subparagraph (i) substituted by section 30 of Act 97 of 1993 and by section 16 of Act 20 of 1994 and amended by section 23 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 charged in terms of section 7<\/a>(1)(b) in respect of goods imported into the Republic by the vendor and released in terms of the Customs and Excise Act or in terms of section 7(3)(a) in respect of goods subject to excise duty or environmental levy as contemplated in that section and paid by the vendor during that tax period;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 83 of Act 8 of 2007 and section 98 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 in respect of supplies of goods and services made to the vendor during the tax period, excluding supplies of goods and services to which subparagraph (i) of this paragraph applies;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 calculated in accordance with section 21<\/a>(2)(b) or 21 (7), as applicable to the vendor, to the extent that payments in respect of the tax so calculated have been made during the tax period;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0 calculated in accordance with section 22<\/a>(1), as applicable to the vendor:<\/span><\/p>\n

[Subparagraph (v) substituted by section 30 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

Provided that this paragraph does not apply where a vendor acquires goods or services that are to be awarded as a prize or winnings and in respect of which that vendor qualifies or will qualify for a deduction in terms of paragraph (d).<\/p>\n

[Proviso added by section 107 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 an amount equal to the tax fraction of any payment made during the tax period by the vendor to indemnify another person in terms of any contract of insurance: Provided that this paragraph-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 shall only apply where the supply of that contract of insurance is a taxable supply or where the supply of that contract of insurance would have been a taxable supply if the time of performance of that supply had been on or after the commencement date;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 shall not apply where that payment is in respect of the supply of goods or services to the vendor or the importation of any goods by the vendor;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 shall not apply where the supply of that contract of insurance is a supply charged with tax at the rate of zero per cent under section 11<\/a> and that other person is, at the time that that payment is made, not a vendor and not a resident of the Republic;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 shall not apply where that payment results from a supply of goods or services to that other person where those goods are situated outside the Republic or those services are physically performed elsewhere than in the Republic at the time of that supply;<\/span><\/p>\n

[Subparagraph (iv) substituted by section 16 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 an amount equal to the tax fraction of any amount paid during the tax period by the supplier of the services contemplated in section 8<\/a>(13) as a prize or winnings to the recipient of such services: Provided that where the prize or winnings awarded constitutes either goods or services, the deduction must be limited to the input tax on the initial cost of acquiring those goods or services;<\/span><\/p>\n

[Paragraph (d) substituted by section 107 of Act 31 of 2005 and section 83 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(dA)\u00a0 an amount equal to the tax fraction of any amount paid by the supplier of the services as contemplated in section 8<\/a>(13) to the National Lottery Distribution Trust Fund, established by section 21 of the Lotteries Act, 1997 (Act No. 57 of 1997);<\/span><\/p>\n

[Paragraph (dA) inserted by section 87 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 an amount equal to the tax fraction of any amount of tax on totalizator transactions or tax on betting levied and paid for the benefit of any Provincial Revenue Fund by the supplier of the services contemplated in section 8<\/a> (13);<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 the amounts calculated in accordance with section 18<\/a>(4) or (5) in relation to any goods or services applied during the tax period as contemplated in that section;<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 any amount of input tax in relation to any supply in respect of which subsection (2) of this section has operated to deny a deduction and the vendor has obtained, during the tax period, the prescribed documents or records in relation to that supply;<\/span><\/p>\n

[Paragraph (g) substituted by section 30 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 in the case of a vendor who has supplied goods or services during that tax period otherwise than in terms of section 18<\/a>(2), an amount determined in accordance with the formula-<\/span><\/p>\n

<\/p>\n

A \u00d7 B \u00d7 C<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

\u201cA\u201d represents the tax fraction;<\/p>\n

<\/p>\n

\u201cB\u201d represents the lesser of-<\/p>\n

<\/p>\n

(i)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 the adjusted cost (including any tax forming part of such adjusted cost) to the vendor of the acquisition, manufacture, assembly, construction or production of those goods or services: Provided that where the goods or services were acquired under a supply in respect of which the consideration in money was in terms of <\/span>section 10<\/a> (4) deemed to be the open market value of the supply, the adjusted cost of those goods or services shall be deemed to include such open market value to the extent that it exceeds the consideration in money for that supply; or<\/span><\/span><\/p>\n

[Item. (aa) substituted by section 30 of Act 97 of 1993 and section 172 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 where the vendor was at some time after the acquisition of such goods or services deemed under section 18<\/a>(4) to have been supplied with such goods or services, the amount which was represented by \u201cB\u201d in the formula contemplated in section 18<\/a>(4) when such goods or services were deemed to be supplied to the vendor; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0where the vendor was at some time after the acquisition of such goods or services required to make an adjustment contemplated in section 18<\/a> (2) or (5), the amounts then represented by \u201cA\u201d in the formula contemplated in section 10<\/a>(9) or \u201cB\u201d in the formula contemplated in section 18<\/a> (5) respectively, in the most recent adjustment made in terms of section 18<\/a>(2) or (5) by the vendor prior to such supply of goods or services; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the open market value of the supply of those goods or services at the time those goods or services are deemed to be supplied; and<\/span><\/p>\n

<\/p>\n

\u201cC\u201d \u00a0represents the percentage that, immediately before the time of the supply, the use or application of the goods or services for the purpose other than that of making taxable supplies was of the total use or application of the goods or services:<\/p>\n

[Definition of \u201cC\u201d amended by section 21 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

Provided that-<\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (i) of the proviso deleted by section 148 of Act 22 of 2012 effective on 10 January 2012]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 this subsection does not apply where-<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 such goods or services were acquired before 1 April 2005, or an input tax deduction in respect of that acquisition was denied under proviso (iv) to section 18<\/a>(4); and<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 the vendor is a public authority which registered prior to 1 April 2005, notwithstanding paragraph (b)(i) of \u2018enter\u00adprise\u2019 in section 1<\/a> or a public entity listed in Part A or C of Schedule 3 to the Public Finance Management Act, 1999 (Act No. 1 of 1999); or<\/span><\/p>\n

[Subparagraph (ii) amended by section 47 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 this subsection does not apply where such goods or services were acquired by a municipality before 1 July 2006, or an input tax deduction in respect of that acquisition was denied in terms of paragraph (v) of the proviso to section 18<\/a>(4);<\/span><\/p>\n

[Subparagraph (iii) added by section 47 of Act 9 of 2006]<\/span><\/p>\n

[Proviso substituted by section 107 of Act 31 of 2005]<\/span><\/p>\n

[Paragraph (h) amended by section 16 of Act 20 of 1994 and section 91 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 an amount equal to the tax fraction of any payment made by the vendor during the tax period in respect of the redemption with him, or his agent, of the monetary value of any token, voucher or stamp contemplated in section 10<\/a>(20), to a supplier of goods or services who has granted a discount on the surrender to him of such token, voucher or stamp by a recipient of a supply of goods or services if those goods or services are not charged with tax at the rate of zero per cent under section 11<\/a>;<\/span><\/p>\n

[Paragraph (i) inserted by section 16 of Act 20 of 1994 and substituted by section 137 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the case of a vendor who has, during the tax period, supplied a property in possession in the course or furtherance of his enterprise under a sale, an amount equal to the tax fraction of the lesser of-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the amount (excluding any amount of tax) received in respect of the sale of such property in possession less any amount paid by the vendor in respect of the acquisition of such property in possession; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the amount of the unrecovered loan balance less any amount paid by the vendor in respect of the acquisition of such property in possession:<\/span><\/p>\n

<\/p>\n

Provided that no deduction shall be made in terms of this paragraph where the person in default is or will be held liable for payment of such lesser amount;<\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 for the purposes of this paragraph-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0\u201cproperty in possession\u201d means fixed property acquired by any vendor-<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 at a sale in execution as a result of default by any person (other than a person who held or applied such fixed property for the purpose of making taxable supplies in the course or furtherance of his enterprise immediately before such sale in execution) in respect of an unrecovered loan balance due to that vendor in terms of a credit agreement; or<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 as a result of an abandonment authorised by the Master of the High Court where such person has defaulted in respect of an unrecovered loan balance due to that vendor in terms of a credit agreement or gone insolvent;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 \u201cunrecovered loan balance\u201d means the amount of capital, interest and administrative holding costs outstanding in terms of a credit agreement at the date of sale in execution or the date of authorisation of abandonment by the Master of the High Court;<\/span><\/p>\n

[Paragraph (j) inserted by section 32 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(k) \u00a0\u00a0\u00a0 an amount of input tax as determined by the Commissioner paid by a vendor to a supplier of pastoral, agricultural or other farming products who is not a vendor, in terms of a scheme operated by the controlling body of an industry for the development of small-scale farmers approved by the Minister with the concurrence of the Cabinet member responsible for agriculture to compensate that supplier for tax incurred in the production of such goods:<\/span><\/p>\n

[Paragraph (k) added by section 71 of Act 19 of 2001 and substituted by section 83 of Act 17 of 2017 effective on 18 December 2017]<\/span><\/p>\n

<\/p>\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0 an amount as determined by the Commissioner in lieu of a refund in respect of the purchase and use of diesel paid by a vendor to a supplier of pastoral, agricultural or other farming products who is not a vendor, in terms of a scheme operated by the controlling body of an industry for the development of small- scale farmers approved by the Minister with the concurrence of the Cabinet member responsible for agriculture to compensate that supplier for an amount refundable in the production of such goods;<\/span><\/p>\n

[Paragraph (l) added by section 156 of Act 60 of 2001 and substituted by section 173 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 an amount equal to the tax fraction initially applied to any excess amount contemplated in section 8<\/a>(27) which is refunded by the vendor during the tax period:<\/span><\/p>\n

<\/p>\n

(n)\u00a0\u00a0\u00a0\u00a0 an amount equal to the tax fraction of the lesser of the amount contemplated in section 10<\/a>(25) or the open market value of the movable goods on the date-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0those goods are returned to the customs controlled area enterprise or SEZ operator; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 26 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0those goods are supplied by the customs controlled area enterprise or SEZ operator where those goods are supplied after the relevant prescribed time period contemplated in section 8<\/a>(24);<\/span><\/p>\n

[Subparagraph (ii) substituted by section 26(1)(c) of Act 16 of 2016 and amended by section 53(1) of Act 20 of 2021 effective on 1 April, 2022]<\/span><\/p>\n

[Paragraph (n) inserted by section 111 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(o)\u00a0\u00a0\u00a0\u00a0\u00a0an amount equal to the tax fraction of the amount determined in accordance with the provisions of section 10<\/a>(29):<\/span><\/p>\n

[Paragraph (o)\u00a0inserted by\u00a0section\u00a053(1)\u00a0of\u00a0Act\u00a020 of 2021\u00a0and substituted by\u00a0section\u00a029(1)(c)\u00a0of\u00a0Act\u00a020 of 2022\u00a0deemed effective on 1\u00a0April, 2022]<\/span><\/p>\n

<\/p>\n

Provided that \u2013<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where any vendor is entitled under the preceding provisions of this subsection to deduct any amount in respect of any tax period from the said sum, the vendor may deduct that amount from the amount of output tax attributable to a later tax period which ends no later than five years after the end of the tax period during which \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0 the tax invoice for that supply should have been issued as contemplated in section 20<\/a>(1);<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0goods were entered for home consumption in terms of the Customs and Excise Act;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0second-hand goods were acquired or goods as contemplated in section 8<\/a>(10) were repossessed or surrendered;<\/span><\/p>\n

[Subparagraph (cc) substituted by section 173 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(dd) \u00a0\u00a0the agent should have notified the principal as contemplated in section 54<\/a>(3); or<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0in any other case, the vendor for the first time became entitled to such deduction, notwithstanding the documentary proof that the vendor must be in possession of in terms of subsection (2) of this section; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the said period of five years contemplated in proviso (i) of this section shall be limited to six months prior to the tax period in which the deduction is made, where the Commissioner is satisfied that the deduction was not permissible in accordance with the practice generally prevailing,<\/span><\/p>\n

<\/p>\n

and to the extent that it has not previously been deducted by the vendor under this subsection:<\/p>\n

[First proviso substituted by section 106 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

Provided further that the amount of input tax which, in relation to any supply of goods or services to a vendor, the vendor may deduct in respect of any payment referred to in paragraph (a) (ii) or (b) (i) of this subsection, shall be an amount which bears to the full amount of the input tax relating to that supply the same ratio as the amount of the payment bears to the full value on which tax was payable in respect of the supply.<\/p>\n

[Subsection (3) amended by section 71 of Act 19 of 2001, section 107 of Act 31 of 2005 and section 83 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (3), output tax in relation to a supply made by a vendor shall be attributable to a tax period-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the case of a vendor who is in terms of section 15<\/a> required to account for tax payable on an invoice basis-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0subject to the provisions of subparagraph (ii), where a supply is made or is deemed to be made by him during that tax period;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where a supply is made under a sale concluded on or after 6 June 1996 in respect of which the provisions of section 9<\/a>(3)(d) apply (other than a supply in respect of which the provisions of section 10<\/a>(4) apply), to the extent that payment of any consideration which has the effect of reducing or discharging any obligation (whether an existing obligation or an obligation which will arise in the future) relating to the purchase price for that supply has been made during that tax period; or<\/span><\/p>\n

[Subparagraph (ii) substituted by section 32 of Act 27 of 1997]<\/span><\/p>\n

[Paragraph (a) substituted by section 23 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in the case of a vendor who is in terms of section 15<\/a> required to account for tax payable on a payments basis-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 to the extent that payment of any consideration which has the effect of reducing or discharging any obligation (whether an existing obligation or an obligation which will arise in the future) relating to the purchase price has been received by the vendor during that tax period for any supply of goods or services in respect of which the provisions of section 9<\/a>(1), (3) (a), (b) or (d) or (4) or 21<\/a> (2) (a) or (6) apply (other than a supply in respect of which the provisions of section 10<\/a>(4) apply);<\/span><\/p>\n

[Subparagraph (i) substituted by section 30 of Act 97 of 1993, section 16 of Act 20 of 1994, section 23 of Act 37 of 1996 and section 87 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 \u00a0\u00a0where a supply of goods or services is made or deemed to be made during the tax period by that vendor, not being a supply of goods or services to which subparagraph (i) of this paragraph applies.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 If, in relation to any tax period of any vendor, the aggregate of the amounts that may be deducted under subsection (3) from the sum referred to in that subsection, the amount (if any) refundable to the vendor under section 15<\/a>(8), and any other amount refundable under Chapter 13<\/a> of the Tax Administration Act<\/a>, exceeds the said sum, the amount of the excess shall, subject to the provisions of this Act, be refundable to the vendor by the Commissioner as provided in Chapter 13<\/a> of the Tax Administration Act<\/a>.<\/span><\/p>\n

[Subsection (5) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012 except to the extent related to interest under section 39 in respect of which the wording prior to the amendment applies]<\/span><\/p>\n","post_title":"Section 16 (VAT) - Calculation of tax payable","collection_order":123,"collection":1525,"post_modified":"2024-01-15 20:45:30","post_date":"2018-03-27 12:02:54"},{"ID":"13149","post_content":"

17. Permissible deductions in respect of input tax<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Where goods or services are acquired or imported by a vendor partly for consumption, use or supply (hereinafter referred to as the intended use) in the course of making taxable supplies and partly for another intended use, the extent to which any tax which has become payable in respect of the supply to the vendor or the importation by the vendor, as the case may be, of such goods or services or in respect of such goods under section 7<\/a>(3) or any amount determined in accordance with paragraph (b) or (c) of the definition of \u201cinput tax\u201d in section 1<\/a>, is input tax, shall be an amount which bears to the full amount of such tax or amount, as the case may be, the same ratio (as determined by the Commissioner in accordance with a ruling as contemplated in Chapter 7<\/a> of the Tax Administration Act<\/a> or section 41B<\/a>) as the intended use of such goods or services in the course of making taxable supplies bears to the total intended use of such goods or services: Provided that-<\/span><\/p>\n

[Words preceding the proviso to subsection (1) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where the intended use of goods or services in the course of making taxable supplies is equal to not less than 95 per cent of the total intended use of such goods or services, the goods or services concerned may for the purposes of this Act be regarded as having been acquired wholly for the purpose of making taxable supplies;<\/span><\/p>\n

[Paragraph (i) substituted by section 31 of Act 97 of 1993 and section 88 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where goods or services are deemed by section 9<\/a>(3)(b) to be successively supplied, the extent to which the tax relating to any payment referred to in that section is input tax may be estimated where the calculation cannot be made accurately until the completion of the supply of the goods or services, and in such case such estimate shall be adjusted on completion of the supply, any amount of input tax which has been overestimated being accounted for as output tax in the tax period during which the completion occurs and any amount of input tax which has been underestimated being accounted for as input tax in that period; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 where a method for determining the ratio referred to in this subsection has been approved by the Commissioner, that method may only be changed with effect from a future tax period, or from such other date as the Commissioner may consider equitable and such other date must fall-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0 in the case of a vendor who is a taxpayer as defined in section 1<\/a> of the Income Tax Act<\/a>, within the year of assessment as defined in that Act; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 in the case of a vendor who is not a taxpayer as defined in section 1<\/a> of the Income Tax Act<\/a>, within the period of twelve months ending on the last day of February, or if such vendor draws up annual financial statements in respect of a year ending other than on the last day of February, within that year,<\/span><\/p>\n

<\/p>\n

during which the application for the aforementioned method was made by the vendor.<\/p>\n

[Paragraph (iii) added by section 92 of Act 30 of 1998 and substituted by section 84 of Act 8 of 2007 and section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

[Subsection (1) amended by section 22 of Act 136 of 1992, section 92 of Act 30 of 1998 and section 84 of Act 8 of 2007]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 Notwithstanding anything in this Act to the contrary, a vendor, shall not be entitled to deduct from the sum of the amounts of output tax and refunds contemplated in section 16<\/a>(3), any amount of input tax-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in respect of goods or services acquired by such vendor to the extent that such goods or services are acquired for the purposes of entertainment: Provided that this paragraph shall not apply where-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0such goods or services are acquired by the vendor for making taxable supplies of entertainment in the ordinary course of an enterprise which-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0continuously or regularly supplies entertainment to clients or customers (other than in the circumstances contemplated in item (bb)) for a consideration to the extent that such taxable supplies of entertainment are made for a charge which-<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0\u00a0covers all direct and indirect costs of such entertainment; or<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 is equal to the open market value of such supply of entertainment,<\/span><\/p>\n

<\/p>\n

unless-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 such costs or open market value is for bona fide promotion purposes not charged by the vendor in respect of the supply to recipients who are clients or customers in the ordinary course of the enterprise, of entertainment which is in all respects similar to the entertainment continuously or regularly supplied to clients or customers for consideration; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the goods or services were acquired by the vendor for purposes of making taxable supplies to such clients or customers of entertainment which consists of the provision of any food and a supply of any portion of such food is subsequently made to any employee of the vendor or to any welfare organization as all such food was not consumed in the course of making such taxable supplies;<\/span><\/p>\n

[Item (aa) amended by section 84 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 supplies entertainment to any employee or office holder of the vendor or any connected person in relation to the vendor, to the extent that such taxable supplies of entertainment are made for a charge which covers all direct and indirect costs of such entertainment;<\/span><\/p>\n

[Paragraph (i) substituted by section 31 of Act 136 of 1991 and section 33 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 such goods or services are acquired by the vendor for the consumption or enjoyment by that vendor (including, where the vendor is a partnership, a member of such partnership), an employee, office holder of such vendor, or a self-employed natural person in respect of a meal, refreshment or accommodation, in respect of any night that such vendor or member is by reason of the vendor\u2019s enterprise or, in the case of such employee, office holder or self-employed natural person, he or she is by reason of the duties of his or her employment, office or contractual relationship, obliged to spend away from his or her usual place of residence and from his or her usual working-place. For the purposes of this section, the term \u2018self-employed natural person\u2019 shall mean a person to whom an amount is paid or is payable in the course of any trade carried on by him or her independently of the person by whom such amount is paid or payable and of the person to whom the services have been or are to be rendered, as contemplated in the proviso to paragraph (ii) of the exclusions to the definition of \u2018remuneration\u2019 in paragraph 1<\/a> of the Fourth Schedule<\/a> to the Income Tax Act<\/a>;<\/span><\/p>\n

[Paragraph (ii) substituted by section 22 of Act 136 of 1992, section 33 of Act 27 of 1997 and section 84 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 such goods or services consist of entertainment supplied by the vendor as operator of any conveyance to a passenger or crew member, in such conveyance during a journey, where such entertainment is supplied as part of or in conjunction with the transport service supplied by the vendor, where the supply of such transport service is a taxable supply;<\/span><\/p>\n

[Subparagraph (iii) substituted by section 173 of Act 45 of 2003, section 102 of Act 32 of 2004 and section 174 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 such goods or services consist of a meal or refreshment supplied by the vendor as organizer of a seminar or similar event to a participant in such seminar or similar event, the supply of such meal or refreshment is made during the course of or immediately before or after such seminar or similar event and a charge which covers the cost of such meal or refreshment is made by the vendor to the recipient;<\/span><\/p>\n

[Paragraph (iv) substituted by section 22 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0 such goods or services are acquired by a municipality for the purpose of providing sporting or recreational facilities or public amenities to the public;<\/span><\/p>\n

[Paragraph (v) substituted by section 31 of Act 97 of 1993 and section 48 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(vi)\u00a0 such goods or services are acquired by a welfare organization, for the purpose of making supplies in the furtherance of its aims and objects; or<\/span><\/p>\n

[Paragraph (vi) added by section 31 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(vii) \u00a0\u00a0such goods or services are acquired by a vendor for an employee or office holder of such vendor, that are incidental to the admission into a medical care facility;<\/span><\/p>\n

[Subparagraph (vii) added by section 173 of Act 45 of 2003, substituted by section 102 of Act 32 of 2004 and amended by section 108 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(viii) such goods or services consist of a meal or refreshment supplied by the vendor as operator of any ship or vessel (otherwise than in the circumstances contemplated in subparagraph (iii)) in such ship or vessel to a crew member of such ship or vessel, where such meal refreshment is supplied in the course of making a taxable supply by that vendor; or<\/span><\/p>\n

[Subparagraph (viii) added by section 102 of Act 32 of 2004 and amended by section 108 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(ix) that entertainment is acquired by the vendor for the purpose of awarding that entertainment as a prize contemplated in section 16<\/a>(3)(d) in consequence of a supply contemplated in section 8<\/a>(13);<\/span><\/p>\n

[Subparagraph (ix) added by section 108 of Act 31 of 2005]<\/span><\/p>\n

[Paragraph (a) amended by section 31 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in respect of any fees or subscriptions paid by the vendor in respect of membership of any club, association or society of a sporting, social or recreational nature; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in respect of any motor car supplied to or imported by the vendor: Provided that-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 this paragraph shall not apply where that motor car is acquired by the vendor exclusively for the purpose of making a taxable supply of that motor car in the ordinary course of an enterprise which continuously or regularly supplies motor cars, whether that supply is made by way of sale or under an instalment credit agreement or by way of rental agreement at an economic rental consideration;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 for the purposes of this paragraph a motor car acquired by such vendor for demonstration purposes or for temporary use prior to a taxable supply by such vendor shall be deemed to be acquired exclusively for the purpose of making a taxable supply; and<\/span><\/p>\n

<\/p>\n

(iii) this paragraph shall not apply where-<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 that motor car is acquired by the vendor for the purposes of awarding that motor car as a prize contemplated in section 16<\/a>(3)(d) in consequence of a supply contemplated in section 8<\/a>(13); or<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 the supply of that motor car is in the ordinary course of an enterprise which continuously or regularly supplies motor cars as prizes to clients or customers (other than to any employee or office holder of the vendor or any connected person in relation to that employee, office holder or vendor) to the extent that it is in consequence of a taxable supply made in the course or furtherance of an enterprise; or<\/span><\/p>\n

[Paragraph (c) amended by section 108 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 in respect of any goods or services acquired by a superannuation scheme referred to in section 2<\/a>, for the purposes of the supply by such scheme of any medical or dental services or services directly connected with such medical or dental services or of any goods necessary for or subordinate or incidental to the supply of any such services.<\/span><\/p>\n

[Paragraph (d) added by section 22 of Act 136 of 1992 and substituted by section 17 of Act 20 of 1994]<\/span><\/p>\n

[Subsection (2) amended by section 108 of Act 31 of 2005 and section 84 of Act 8 of 2007]<\/span><\/p>\n

<\/p>\n

(2A)\u00a0 Subsection (2) shall not apply to input tax in respect of goods or services that are applied in the course or furtherance of a foreign donor funded project.<\/span><\/p>\n

[Subsection (2A) inserted by section 84 of Act 20 of 2006 and substituted by section 84 of Act 8 of 2007 and section 31 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in section 16<\/a> (4), where a vendor has made a supply of goods as contemplated in section 8<\/a>(10) and in respect of the acquisition thereof by the vendor a deduction of input tax under section 16<\/a> (3) was denied in terms of subsection (2) of this section, the vendor shall not be required to account for output tax in relation to such supply.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where, but for the provisions of this subsection, an amount qualifies or has qualified for a deduction under more than one provision of this Act, a deduction of such amount, or any portion thereof, shall not be made more than once in the calculation of the amount of tax payable by any person.<\/span><\/p>\n

[Subsection (4) added by section 33 of Act 27 of 1997]<\/span><\/p>\n","post_title":"Section 17 (VAT) - Permissible deductions in respect of input tax","collection_order":124,"collection":1525,"post_modified":"2019-10-27 19:15:54","post_date":"2018-03-27 12:03:34"},{"ID":"13151","post_content":"

18. Change in use adjustments<\/span><\/strong><\/p>\n

[Heading substituted by section 103 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of section 8<\/a>(2), where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods or services have been supplied to or imported by a vendor; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 goods have been manufactured, assembled, constructed or produced by him; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 goods or services were deemed by subsection (4) to have been supplied to him,<\/span><\/p>\n

<\/p>\n

(excluding goods or services to the extent that, in respect of the acquisition of which by the vendor a deduction of input tax was denied by section 17<\/a>(2) or would have been denied if that section had been applicable prior to the commencement date) and such goods or services were acquired, manufactured, assembled, constructed or produced by such vendor wholly or partly for the purpose of consumption, use or supply in the course of making taxable supplies or such goods were held or applied for that purpose, such goods or services shall-<\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0if they are subsequently applied by him (otherwise than in the circumstances contemplated in section 8<\/a>(9)) wholly for a purpose other than the said purpose; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if they are subsequently applied by him wholly for a purpose in respect of which, if such goods or services had been acquired by him at the time of such application, a deduction of input tax would have been denied in terms of section 17<\/a>(2)(a) or (c),<\/span><\/p>\n

<\/p>\n

be deemed to have been supplied by him by way of a taxable supply by him in the course of his enterprise.<\/p>\n

[Subsection (1) amended by section 32 of Act 136 of 1991 and section 34 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 capital goods or services have been supplied to or imported by a vendor; or<\/span><\/p>\n

[Paragraph (a) substituted by section 23 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 capital goods have been manufactured, assembled, constructed or produced by him; or<\/span><\/p>\n

[Paragraph (b) substituted by section 23 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 capital goods or services were deemed by subsection (4) to have been supplied to him,<\/span><\/p>\n

[Paragraph (c) substituted by section 23 of Act 136 of 1992]<\/span><\/span><\/p>\n

<\/p>\n

(excluding goods or services to the extent that, in respect of the acquisition of which by the vendor a deduction of input tax was denied by section 17<\/a>(2) or would have been denied if that section had been applicable prior to the commencement date) and such goods or services were acquired, manufactured, assembled, constructed or produced by such vendor wholly or partly for the purpose of consumption, use or supply in the course of making taxable supplies or such goods were held or applied for that purpose, such goods or services shall, if the extent of the application or use of such goods or services in the course of making taxable supplies (in respect of which, if such goods or services had been acquired at the time of such application or use, a deduction of input tax would not have been denied in terms of section 17<\/a>(2)(a)) is subsequently reduced in relation to their total application or use, be deemed to have been supplied by him by way of a taxable supply by him in the course of his enterprise at the time at which such reduction is deemed by subsection (6) to take place:<\/p>\n

<\/p>\n

Provided that this subsection does not apply to \u2013<\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 capital goods or services which have an adjusted cost of less than R40 000 (excluding tax) or where such goods or services were deemed to be supplied to the vendor by subsection (4) if the amount which was represented by \u2018B\u2019 in the formula contem\u00adplated in that subsection was less than R40 000 when such goods or services were deemed to be supplied to such vendor;<\/span><\/p>\n

[Paragraph (i) amended by section 49 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 capital goods or services acquired by a public authority or public entity listed in Part A or C of Schedule 3 to the Public Finance Management Act, 1999 (Act No. 1 of 1999), if the goods or services were acquired prior to 1 April 2005 or if an input tax deduction in respect thereof was denied under proviso (iv) to section 18<\/a>(4); or<\/span><\/p>\n

[Paragraph (ii) amended by section 49 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 capital goods or services acquired by a municipality, if the goods or services were acquired prior to 1 July 2006 or if an input tax deduction in respect thereof was denied in terms of paragraph (v) of the proviso to section 18(4).<\/span><\/p>\n

[Paragraph (iii) added by section 49 of Act 9 of 2006]<\/span><\/p>\n

[Subsection (2) amended by section 32 of Act 136 of 1991, section 34 of Act 27 of 1997, section 174 of Act 45 of 2003 and section 109 of Act 31 of 2005 effective on 1 April 2005]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in this section, to the extent that any vendor has or is deemed to have granted a benefit or advantage to an employee or the holder of any office as contemplated in paragraph (i) of the definition of \u201cgross income\u201d in section 1<\/a> of the Income Tax Act<\/a>, read with the Seventh Schedule<\/a> to that Act, and such benefit or advantage consists of a supply of goods or services, the granting of that benefit or advantage shall be deemed to be a supply of goods or services made by the vendor in the course of an enterprise carried on by the vendor: Provided that this subsection shall not apply to any such benefit or advantage to the extent that it has arisen by virtue of any supply of goods or services which is an exempt supply in terms of section 12<\/a> of this Act or is a supply which is charged with tax at the rate of zero per cent in terms of section 11<\/a> of this Act or is a supply of entertainment: Provided further that this subsection shall not apply to any such benefit or advantage to the extent that it is granted by the vendor in the course of making exempt supplies.<\/span><\/p>\n

[Subsection (3) substituted by section 32 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where-<\/span><\/p>\n

<\/p>\n

(a)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0goods or services have been supplied to or imported by a person prior to the commencement date; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 goods have been manufactured, assembled, constructed or produced by him prior to the commencement date,<\/span><\/p>\n

<\/p>\n

and such goods or services were acquired, manufactured, assembled, constructed or produced or applied by such person wholly for purposes other than that of consumption, use or supply in the course of making supplies in the course of an activity which was an enterprise or would have been an enterprise if section 1<\/a> had been applicable prior to the date of promulgation of this Act or for a purpose in respect of which a deduction of input tax in respect of such goods or services would have been denied in terms of section 17<\/a>(2) if that section had been applicable prior to the commencement date; or<\/p>\n

[Paragraph (a) amended by section 34 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(b)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0goods or services have been supplied to or imported by a person on or after the commencement date and tax has been charged in respect of such supply or importation; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 18 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 goods have been manufactured, assembled, constructed or produced by him on or after the commencement date and tax has been charged in respect of the supply of goods or services acquired by him for the purpose of such manufacturing, assembling, construction or production; or<\/span><\/p>\n

[Subparagraph (ii) substituted by section 18 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 goods or services are deemed by subsection (1) or section 8<\/a>(2) to have been supplied by him,<\/span><\/p>\n

[Subparagraph (iii) substituted by section 18 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

and no deduction has been made in terms of section 16<\/a>(3) in respect of or in relation to such goods or services; or<\/p>\n

[Paragraph (b) amended by section 34 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 second-hand goods situated in the Republic have been supplied (otherwise than under a taxable supply) to a person under a sale on or after the commencement date by a resident of the Republic and no deduction has been made in terms of section 16<\/a> (3) in respect of such second-hand goods; and<\/span><\/p>\n

[Paragraph (c) inserted by section 18 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

such goods or services are subsequent to the commencement date applied in any tax period by that person or, where he is a member of a partnership, by the partnership, wholly or partly for consumption, use or supply in the course of making taxable supplies (other than taxable supplies in respect of which, if such goods or services had been acquired at the time of such application, a deduction of input tax would have been denied in terms of section 17<\/a>(2)), those goods or services shall be deemed to be supplied in that tax period to that person or the partnership, as the case may be, and the Commissioner shall allow that person or the partnership, as the case may be, to make a deduction in terms of section 16<\/a>(3) of an amount determined in accordance with the formula<\/p>\n

<\/p>\n

A x B x C x D,<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

\u201cA\u201d\u00a0\u00a0\u00a0represents the tax fraction;<\/span><\/p>\n

<\/p>\n

\u201cB\u201d\u00a0\u00a0\u00a0represents the lesser of-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the adjusted cost (including any tax forming part of such adjusted cost) to the vendor of the acquisition, manufacture, construction or production of those goods or services: Provided that where the goods or services were acquired under a supply in respect of which the consideration in money was in terms of section 10<\/a>(4) deemed to be the open market value of the supply, the adjusted cost of those goods or services shall be deemed to include such open market value to the extent that it exceeds the consideration in money for that supply; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 32 of Act 97 of 1993 and section 174 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the open market value of the supply of those goods or services at the time when the supply is deemed to be made:<\/span><\/p>\n

<\/p>\n

\u201cC\u201d\u00a0\u00a0 represents the ratio that, immediately after the supply so deemed to be made, the intended use of the goods or services (as contemplated in section 17<\/a>(1)) in the course of making taxable supplies (other than taxable supplies in respect of which, if such goods or services had been acquired at the time of such application, a deduction of input tax would have been denied in terms of section 17<\/a>(2)) bears to the total intended use of those goods or services, expressed as a percentage: Provided that where the intended use of goods or services in the course of making taxable supplies (other than taxable supplies in respect of which, if such goods or services had been acquired at the time of such application, a deduction of input tax would have been denied in terms of section 17<\/a>(2)) is equal to not less than 95 per cent of the total intended use of such goods or services such percentage shall be deemed to be 100 per cent; and<\/span><\/p>\n

[Definition of \u201cC\u201d substituted by section 34 of Act 27 of 1997 and amended by section 89 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

\u201cD\u201d\u00a0\u00a0 where paragraph (c) applies, represents the ratio that the amount paid, which payment reduces or discharges any obligation (whether an existing obligation or an obligation which will arise in future) in respect of or consequent upon, whether directly or indirectly, the consideration in money for the supply of second-hand goods, bears to the total consideration in money, expressed as a percentage:<\/span><\/p>\n

[Definition of \u201cD\u201d substituted by section 93 of Act 30 of 1998 and section 138 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

Provided that-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 paragraph (b) of this subsection shall not apply where a vendor has, only as a result of not complying with the provisions of section 16<\/a>(2), not been entitled to make a deduction of input tax in terms of section 16<\/a>(3);<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0..\u2026\u2026.<\/span><\/p>\n

[Paragraph (ii) of the proviso deleted by section 149 of Act 22 of 2012 effective on 10 January2012]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (iii) of the proviso amended by section 103 of Act 32 of 2004 and section 49 of Act 9 of 2006 and deleted by section 149 of Act 22 of 2012 effective on 10 January2012]<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 this subsection shall not apply where a constitutional institution listed in Schedule 1 or a public entity listed in Part A or C of Schedule 3 to the Public Finance Management Act, 1999 (Act No. 1 of 1999), is re-classified within the Schedules to the Public Finance Management Act, 1999 (Act No. 1 of 1999) and applies those goods or services for the purposes of consumption, use or supply in the course of making taxable supplies; or<\/span><\/p>\n

[Paragraph (iv) added by section 103 of Act 32 of 2004 and amended by section 49 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 this subsection shall not apply where a municipality applies goods or services acquired before 1 July 2006 for the purposes of consumption, use or supply in the course of making taxable supplies on or after 1 July 2006.<\/span><\/p>\n

[Paragraph (v) added by section 49 of Act 9 of 2006]<\/span><\/p>\n

[Subsection (4) amended by section 32 of Act 136 of 1991, section 23 of Act 136 of 1992, section 18 of Act 20 of 1994 and section 34 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 capital goods or services have been supplied to or imported by a vendor; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 capital goods have been manufactured, assembled, constructed or produced by him; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 capital goods or services are deemed by subsection (4) to have been supplied to him,<\/span><\/p>\n

<\/p>\n

and such goods or services were acquired, manufactured, assembled, constructed or produced or applied by such vendor partly for the purpose of consumption, use or supply in the course of making taxable supplies (other than taxable supplies in respect of which, if such goods or services had been acquired at the time of such application, a deduction of input tax would have been denied in terms of section 17<\/a>(2)) or of making supplies in the course of an activity which was an enterprise or would have been an enterprise if section 1<\/a> had been applicable prior to the date of promulgation of this Act (other than supplies in respect of which, if such goods or services had been acquired at the time of such application, a deduction of input tax would have been denied in terms of section 17<\/a>(2) if that section had been applicable prior to the commencement date) such goods or services shall, if the extent of the application or use of such goods or services in the course of making taxable supplies (other than taxable supplies in respect of which, if such goods or services had been acquired at the time of such application, a deduction of input tax would have been denied in terms of section 17<\/a>(2)) is subsequent to the commencement date increased in relation to their total application or use, be deemed to be supplied to him, and the Commissioner shall allow the vendor to make a deduction in terms of section 16<\/a>(3), in the tax period during which such increase is deemed by subsection (6) to take place, of an amount determined in accordance with the formula<\/p>\n

<\/p>\n

A x B x (C \u2013 D),<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

\u201cA\u201d\u00a0\u00a0 represents the tax fraction;<\/span><\/p>\n

<\/p>\n

\u201cB\u201d\u00a0\u00a0 represents the lesser of-<\/span><\/p>\n

<\/p>\n

(i)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the adjusted cost (including any tax forming part of such adjusted cost) to \u00a0 the vendor of the acquisition, manufacture, assembly, construction or production of those goods or services: Provided that where the goods or services were acquired under a supply in respect of which the consideration in money was in terms of section 10<\/a>(4) deemed to be the open market value of the supply, the adjusted cost of those goods or services shall be deemed to include such open market value to the extent that it exceeds the consideration in money for that supply; or<\/span><\/p>\n

[Subparagraph (aa) substituted by section 32 of Act 136 of 1991, section 32 of Act 97 of 1993 and section 174 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 where goods or services were deemed by subsection (4) to have been supplied to the vendor, the amount which was represented by \u201cB\u201d in the formula contemplated in that subsection when such goods or services were deemed to be supplied to the vendor; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 where the vendor was at some time after the acquisition of the goods or services required to make an adjustment contemplated in subsection (2) or this subsection the amounts represented by \u201cA\u201d in the formula contemplated in section 10<\/a>(9) or by \u201cB\u201d in the formula contemplated in this subsection respectively, in the most recent adjustment made under subsection (2) or this subsection by the vendor prior to such supply of goods or services so deemed to be made; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 the open market value of the supply of those goods or services at the time any increase in the extent of the use or application of the goods or services is deemed by subsection (6) to take place;<\/span><\/p>\n

<\/p>\n

\u201cC\u201d\u00a0\u00a0 represents the percentage that, during the 12 month period during which the increase in use or application of the goods or services is deemed to take place, the use or application of the goods or services for the purposes of making taxable supplies (other than taxable supplies in respect of which, if such goods or services had been acquired at the time of such application, a deduction of input tax would have been denied in terms of section 17<\/a>(2)) was of the total use or application of the goods: Provided that where the said percentage does not exceed the percentage contemplated in \u201cD\u201d by more than 10 per cent of the total use or application, the said percentage shall be deemed to be the percentage determined in \u201cD\u201d;<\/p>\n

[Definition of \u201cC\u201d amended by section 32 of Act 136 of 1991 and section 34 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

\u201cD\u201d\u00a0\u00a0 represents the percentage that the use or application of the goods or services for the purposes of making taxable supplies (other than taxable supplies in respect of which, if such goods or services had been acquired at the time of such application, a deduction of input tax would have been denied in terms of section 17<\/a>(2)) was of the total use or application of such goods or services determined in terms of section 17<\/a>(1), section 10<\/a>(9) or subsection (4) of this section or this subsection, whichever was applicable in the period immediately preceding the 12 month period contemplated in \u201cC\u201d:<\/p>\n

[Definition of \u201cD\u201d substituted by section 34 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

Provided that \u2013<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0this subsection does not apply to-<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 capital goods or services which cost less than R40 000 (excluding tax) or where such goods or services were deemed to be supplied to the person by subsection (4) if the amount which was represented by \u201cB\u201d in the formula contemplated in that subsection was less than R40 000 when such goods or services were deemed to be supplied to such person;<\/span><\/p>\n

[Subparagraph (aa) amended by section 49 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 capital goods or services acquired by a public authority or public entity listed in Part A or C of Schedule 3 to the Public Finance Management Act, 1999 (Act No. 1 of 1999, prior to 1 April 2005, or if an input tax deduction in respect thereof was denied under proviso (iv) to section 18<\/a>(4); or<\/span><\/p>\n

[Subparagraph (bb) amended by section 49 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0capital goods or services acquired by a municipality prior to 1 July 2006, or if an input tax deduction in respect thereof was denied in terms of paragraph (v) of the proviso to section 18<\/a>(4);<\/span><\/p>\n

[Subparagraph (cc) added by section 49 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Para (ii) of the proviso deleted by section 149 of Act 22 of 2012 effective on 10 January 2012]<\/span><\/p>\n

[Subsection (5) amended by section 32 of Act 136 of 1991, section 23 of Act 136 of 1992, section 34 of Act 27 of 1997 and section 109 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsections (2) and (5), any reduction or increase in the extent of the application or use of goods or services shall be deemed to take place on the last day of the vendor\u2019s \u2018year of assessment\u2019, as defined in section 1<\/a> of the Income Tax Act<\/a>, or, if the vendor is not a taxpayer as defined in that section, on the last day of February: Provided that where a vendor who is not a taxpayer as so defined draws up annual financial statements in respect of a year or other period ending on a date other than the last day of February, the reduction or increase in the extent of the application or use of goods or services shall be deemed to take place on such first-mentioned date: Provided further that where a vendor ceases to be a vendor prior to any day contemplated in this subsection, any reduction or increase in the extent of the application or use of goods or services shall be deemed to take place immediately before that vendor ceased to be a vendor.<\/span><\/p>\n

[Words preceding the proviso substituted by section 135 of Act 25 of 2015 effective on 8 January 2016]<\/span><\/p>\n

[Subsection (6) substituted by section 92 of Act 17 of 2009]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsections (2) and (5) of this section, the extent of the application or use of any goods or services for the purpose of making taxable supplies shall be determined with reference to the application or use of such goods or services during the 12 month period ending on the day any reduction or increase in the extent of the application or use of such goods or services is deemed by subsection (6) to have taken place: Provided that where any goods or services are acquired, manufactured, assembled, constructed or produced by a vendor or are deemed under subsection (4) to have been supplied to that vendor during such 12 month period, the extent of the application or use of such goods or services shall be determined with reference to the period ending on the day contemplated in subsection (6) and commencing on the date such goods or services are acquired, manufactured, assembled, constructed or produced by the vendor or are deemed to be supplied to the vendor under subsection (4): Provided further that where the period between the commencement date and the date contemplated in subsection (6) is less than a 12 month period it shall for the purposes of this section be deemed to be a 12 month period.<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 Where a deduction of an amount contemplated in paragraph (b) of the definition of \u201cinput tax\u201d in section 1<\/a> has been made by any vendor in respect of the sale to him of any second-hand goods and subsequently-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 that sale is cancelled; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the nature of that sale is fundamentally varied or altered; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the previously agreed consideration for that sale is reduced; or<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the second-hand goods or part of the second-hand goods sold are returned to the supplier,<\/span><\/p>\n

<\/p>\n

and, as a result of the occurrence of one or more of the abovementioned events, the input tax actually deducted in relation to such sale exceeds the input tax properly deductible by the vendor, either the amount of that excess shall be deemed to be tax charged in relation to a taxable supply made by that vendor in the tax period during which the said event has occurred, at the rate of tax which applied when the said deduction was made, or the amount of input tax deducted in terms of section 16<\/a> (3) in the said tax period shall be reduced by the amount of the said excess.<\/p>\n

[Subsection (8) added by section 18 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(9) \u00a0\u00a0\u00a0 Where a vendor has acquired or imported a motor car (in respect of which input tax has been denied in terms of section 17<\/a>(2)(c)) and has subsequently converted that motor car into a game viewing vehicle or a hearse, as contemplated in paragraph (e) or (f) of the definition of \u2018motor car\u2019 in section 1<\/a>, that motor car is deemed to be supplied in that tax period to that vendor, and the Commissioner shall allow that vendor to make a deduction in terms of section 16<\/a>(3) of an amount equal to the tax fraction of the lesser of-<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 the adjusted cost; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the open market value,<\/span><\/p>\n

<\/p>\n

of that motor car on the day before that conversion: Provided that this deduction excludes any amount of input tax which qualifies or has qualified for a deduction under another provision of this Act.<\/p>\n

[Subsection (9) added by section 103 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(10) \u00a0 Where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods or services have been supplied by a vendor at the zero rate in terms of sections 11<\/a>(1)(c), 11(1)(m), 11(1)(mA) or 11(2)(k) to a vendor, that is a customs controlled area enterprise or an SEZ operator; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 goods have been imported into the Republic by a vendor, being a customs controlled area enterprise or an SEZ operator and those goods are exempt from tax in terms of section 13<\/a>(3),<\/span><\/p>\n

<\/p>\n

and where a deduction of input tax would have been denied in terms of section 17<\/a>(2), or\u00a0 to the extent that such goods or services are not wholly for consumption, use or supply within a customs controlled area in the course of making taxable supplies by that vendor, that is a customs controlled area enterprise or an SEZ operator, those goods or services shall be deemed to be supplied by the\u00a0 vendor concerned in the same tax period in which they were so acquired, in accordance with the formula:<\/p>\n

<\/p>\n

A \u00d7 B<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

\u2018A\u2019 represents the rate of tax levied in terms of section 7<\/a>(1); and<\/p>\n

<\/p>\n

\u2018B\u2019 represents-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the cost to the vendor of the acquisition of those goods or services which were supplied to him or her in terms of sections 11<\/a>(1)(c), 11(1)(m), 11(1)(mA) or 11(2)(k); or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the value to be placed on the importation of goods into the Republic as determined in terms of section 13<\/a>(2).<\/span><\/p>\n

[Subsection (10) added by section 103 of Act 32 of 2004, amended by section 109 of Act 31 of 2005, substituted by section 85 of Act 20 of 2006, amended by section 149 of Act 22 of 2012 and substituted by section 27 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n","post_title":"Section 18 (VAT) - Change in use adjustments","collection_order":125,"collection":1525,"post_modified":"2019-10-27 19:47:52","post_date":"2018-03-27 12:04:09"},{"ID":"13153","post_content":"

18A.\u00a0 Adjustments in consequence of acquisition of going concern wholly or partly for <\/strong>purposes other than making taxable supplies<\/strong><\/span><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Where-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 an enterprise or part of an enterprise has been supplied to any vendor; and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the supply of such enterprise or part was charged with tax at the rate of zero per cent in terms of section 11<\/a>(1)(e); and<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 such enterprise or part, as the case may be, or any goods or services which formed part of such enterprise or part are acquired by such vendor wholly or partly for a purpose other than for consumption, use or supply in the course of making taxable supplies,<\/span><\/p>\n

\u00a0<\/p>\n

such enterprise, part, goods or services, as the case may be, shall be deemed to have been supplied by him by way of a taxable supply by him in the course of his enterprise: Provided that where the intended use of such enterprise, part, goods or services, as the case may be, in the course of making taxable supplies is equal to not less than 95 per cent of the total intended use of such enterprise, part, goods or services, as the case may be, the enterprise, part, goods or services concerned may for the purposes of this Act be regarded as having been acquired wholly for the purpose of consumption, use or supply in the course of making taxable supplies.<\/p>\n

[Subsection (1) amended by section 19 of Act 20 of 1994 and section 90 of Act 53 of 1999]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in this Act, the value of the supply deemed by subsection (1) to have been made by the vendor, shall be the full cost to such vendor of acquiring such enterprise, part, goods or services, as the case may be, reduced by an amount which bears to the amount of such full cost the same ratio as the intended use or application of the enterprise, part, goods or services in the course of making taxable supplies bears to the total intended use or application of the enterprise, part, goods or services: Provided that-<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the cost to such vendor of acquiring such enterprise, part, goods or services may be reduced by any amount which represents an appropriate allocation of such full cost to the acquisition of any goods or services which form part of such enterprise or part of an enterprise and in respect of the acquisition of which by the vendor a deduction of input tax would be denied in terms of section 17<\/a>(2); or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where such enterprise, part, goods or services were acquired-<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0 by means of a supply made by a vendor for no consideration or for a consideration in money which is less than the open market value of the supply; and<\/span><\/p>\n

\u00a0<\/p>\n

(bb) in circumstances where the supplier and the recipient are connected persons,<\/span><\/p>\n

\u00a0<\/p>\n

the cost of such enterprise, part, goods or services shall be deemed to be the open market value of the supply of such enterprise, part, goods or services.<\/p>\n

[Subsection (2) amended by section 24 of Act 37 of 1996]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in this Act, the supply deemed by subsection (1) to have been made by the vendor shall be deemed to be made in the tax period in which the supply of the enterprise or part of an enterprise is made.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section and sections 10<\/a>(9), 18<\/a>(4) and (5), the cost to the vendor of any goods or services acquired by a vendor in the circumstances contemplated in subsection (1) shall be deemed to be an amount equal to the aggregate of an amount which represents an appropriate allocation of the full cost to the vendor of the enterprise or part of an enterprise to those specific goods or services and an amount determined by applying the rate of tax applicable at the time of supply contemplated in subsection (3) to the amount of such appropriate allocation.<\/span><\/p>\n

[Section 18A inserted by section 24 of Act 136 of 1992]<\/span><\/p>\n","post_title":"Section 18A (VAT) - Adjustments in consequence of acquisition of going concern wholly or partly for purposes other than making taxable supplies","collection_order":126,"collection":1525,"post_modified":"2019-05-31 11:28:05","post_date":"2018-03-27 12:05:11"},{"ID":"13155","post_content":"

18B.\u00a0\u00a0Temporary letting of residential fixed property (ceases to apply on 1 January 2018)<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section \u201cdeveloper\u201d <\/strong>means a vendor who continuously or regularly constructs, extends or substantially improves fixed property consisting of any dwelling or continuously or regularly constructs, extends or substantially improves parts of that fixed property for the purpose of disposing of that fixed property after the construction, extension or improvement.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 18<\/a>(1), where goods being fixed property consisting of any dwelling-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 is developed by a vendor who is a developer wholly for the purpose of making taxable supplies or is held or applied for that purpose; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 is subsequently temporarily applied by that vendor for supplying accommodation in a dwelling under an agreement for the letting and hiring thereof,<\/span><\/p>\n

<\/p>\n

the supply of such fixed property shall, subject to subsection (3), be deemed not to be a taxable supply in the course or furtherance of that vendor\u2019s enterprise.<\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The fixed property contemplated in subsection (2) shall be deemed to have been supplied by that vendor by way of a taxable supply for a consideration as contemplated in section 10<\/a>(7) in the course or furtherance of that vendor\u2019s enterprise at the earlier of-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a period of 36 months after the conclusion of the agreement contemplated in subsection (2)(b); or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the date that the vendor applies that fixed property permanently for a purpose other than that of making taxable supplies.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) deleted by section 174 of Act 31 of 2013 effective on 10 January 2012]<\/span><\/p>\n

[Section 18B inserted by section 139 of Act 24 of 2011 with effect from 10 January 2012 and ceases to apply on 1 January 2018 \u2013 date of cessation in section 139 of Act 24 of 2011, as substituted by section 111 of Act 43 of 2014]<\/span><\/p>\n","post_title":"Section 18B (VAT) - Temporary letting of residential fixed property","collection_order":127,"collection":1525,"post_modified":"2019-06-01 21:13:40","post_date":"2018-03-27 12:05:57"},{"ID":"19428","post_content":"

18C. Adjustments for leasehold improvements<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Where goods have been supplied to a vendor, being a lessor, as contemplated in section 8<\/a>(29), the lessor shall be deemed to have made a taxable supply in the course or furtherance of the lessor\u2019s enterprise, and where a deduction of input tax would have been denied in terms of section 17<\/a>(2), or to the extent that such goods are not wholly for consumption, use or supply in the course of making taxable supplies by that lessor, those goods shall be deemed to be supplied by the lessor at the time the leasehold improvements are completed, in accordance with the formula-<\/p>\n

\u00a0<\/p>\n

A \u00d7 B \u00d7 C<\/p>\n

\u00a0<\/p>\n

in which formula\u2014<\/p>\n

\u00a0<\/p>\n

\u201cA\u201d\u00a0\u00a0\u00a0\u00a0 represents the tax\u00a0fraction\u037e<\/span><\/p>\n

\u00a0<\/p>\n

\u201cB\u201d\u00a0\u00a0\u00a0\u00a0represents the amount stipulated in the agreement or if no amount is stipulated, the open market value as stipulated in section 3 applies, and<\/span><\/p>\n

\u00a0<\/p>\n

\u201cC\u201d\u00a0\u00a0\u00a0\u00a0represents the percentage of the use or application of the goods for the purposes of making other than taxable supplies at the time the leasehold improvements are completed.<\/span><\/p>\n

[Section 18C inserted by section 84(1) of Act 17 of 2017 effective on 1 April 2018]<\/span><\/p>\n","post_title":"Section 18C (VAT) - Adjustments for leasehold improvements","collection_order":128,"collection":1525,"post_modified":"2019-06-01 21:28:20","post_date":"2019-06-01 21:16:15"},{"ID":"23604","post_content":"

18D. \u00a0\u00a0\u00a0\u00a0Temporary letting of residential property<\/span><\/strong><\/p>\n","post_title":"Section 18D (VAT) - Temporary letting of residential property","collection_order":129,"collection":1525,"post_modified":"2023-01-25 16:14:29","post_date":"2022-04-04 12:21:58"},{"ID":"23621","post_content":"

(1) \u00a0\u00a0\u00a0For the purposes of this section-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0 \u201cdeveloper\u201d\u00a0<\/strong>means a vendor who continuously or regularly constructs, extends or substantially improves fixed property consisting of any dwelling or continuously or regularly constructs, extends or substantially improves parts of that fixed property for the purpose of disposing of that fixed property after the construction, extension or improvement; and<\/span><\/p>\n","post_title":"\u201cDeveloper\u201d definition of section 18D of VAT Act","collection_order":130,"collection":1525,"post_modified":"2023-01-25 16:14:36","post_date":"2022-04-04 13:23:28"},{"ID":"23623","post_content":"

(b)\u00a0\u00a0\u00a0\u00a0 \u201ctemporarily applied\u201d\u00a0<\/strong>means the application of fixed property or a portion of a fixed property in supplying accommodation in a dwelling under an agreement or more than one agreement for letting and hiring thereof which agreement or agreements relate to a combined total period not exceeding 12 months: Provided that \u201ctemporarily applied\u201d does not include the application of fixed property in supplying accommodation in a dwelling under an agreement for the letting and hiring thereof where any such agreement is for a fixed period exceeding 12 months, in which case this section will not apply, but the provisions of\u00a0section 18<\/a>(1)\u00a0shall apply.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Notwithstanding the provisions of section 18<\/a>(1), where goods being supplied consist of fixed property consisting of any dwelling and such fixed property\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0is developed by a vendor who is a developer wholly for the purpose of making taxable supplies or is held or applied for that purpose by that vendor; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0is subsequently temporarily applied by that vendor in accordance with section 12<\/a>(c),<\/span><\/p>\n

<\/p>\n

such fixed property shall be deemed to have been supplied by that vendor by way of a taxable supply for the consideration contemplated in\u00a0section 10<\/a>(29)\u00a0and shall take place in accordance with\u00a0section 9<\/a>(13).<\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0Where a vendor who is a developer subsequently supplies fixed property contemplated in subsection (2)(b) by way of a sale within the period that the fixed property is temporarily applied, such supply shall be a taxable supply in the course or furtherance of the vendor\u2019s enterprise and shall take place in accordance with section 9<\/a>(3)(d).<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0Where fixed property contemplated in subsection (3) is supplied by that vendor, the supply shall be deemed to be made for a consideration as contemplated in section 10<\/a>(2).<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0\u00a0Where fixed property-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0contemplated in subsection (3) is supplied by that vendor within the \u201ctemporarily applied\u201d period; or<\/span><\/span><\/p>\n

[Paragraph (a)\u00a0substituted by\u00a0section\u00a050(1)(a)\u00a0of\u00a0Act\u00a017 of 2023\u00a0effective on 1\u00a0April, 2024]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0is temporarily applied as contemplated in subsection (2)(b) and is no longer applied in supplying accommodation in a dwelling immediately after the expiry of the \u201ctemporarily applied\u201d period;<\/span><\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section\u00a050(1)(b)\u00a0of\u00a0Act\u00a017 of 2023\u00a0effective on 1\u00a0April, 2024]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0. . . . . . <\/span><\/span><\/p>\n

[Paragraph (c)\u00a0substituted by\u00a0section\u00a030(1)\u00a0of\u00a0Act\u00a020 of 2022\u00a0and deleted by\u00a0section\u00a050(1)(c)\u00a0of\u00a0Act\u00a017 of 2023\u00a0effective on 1\u00a0April, 2024]<\/span><\/p>\n

<\/p>\n

the Commissioner shall allow such vendor a deduction in terms of\u00a0section 16<\/a>(3)(o), and the deduction so made shall be deemed for the purpose of that section to be input tax.<\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0\u00a0The fixed property contemplated in subsection (2)(b) shall be deemed to have been supplied by the developer by way of a taxable supply under section 18<\/a>(1) for a consideration as contemplated in section 10<\/a>(7) in the course or furtherance of that vendor\u2019s enterprise at the earlier of-<\/span><\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the time that the temporary letting period of 12 months has been exceeded; or<\/span><\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the time that the vendor applies that fixed property permanently for a purpose other than that of making taxable supplies:<\/span><\/span><\/p>\n

<\/p>\n

Provided that this provision shall not apply if, during the period that the property is \u201ctemporarily applied\u201d, a written agreement for the taxable supply of the property has been concluded and the transfer of that property only occurs after the expiry of the said period. In such a case, the sale of the property concerned will be a taxable supply at the time contemplated in\u00a0section 9<\/a>(3)(d).<\/span><\/p>\n

[Subsection (6)\u00a0added by\u00a0section\u00a050(1)(d)\u00a0of\u00a0Act\u00a017 of 2023\u00a0effective on 1\u00a0April, 2024]<\/span><\/p>\n

[Section 18D\u00a0inserted by\u00a0section\u00a054(1)\u00a0of\u00a0Act\u00a020 of 2021\u00a0effective on 1\u00a0April, 2022]<\/span><\/p>\n","post_title":"\u201cTemporarily applied\u201d definition of section 18D of VAT Act","collection_order":131,"collection":1525,"post_modified":"2024-04-15 10:18:33","post_date":"2022-04-04 13:24:32"},{"ID":"13157","post_content":"

19. Goods or services acquired before incorporation<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Any company, being a vendor, shall, where any amount of tax has been charged in terms of section 7<\/a> in relation to the acquisition of goods or services for or on behalf of that company or in connection with the incorporation of that company, and those goods or services were acquired prior to incorporation by a person who-<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 was reimbursed by the company for the whole amount of the consideration paid for the goods or services; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 acquired those goods or services for the purpose of an enterprise to be carried on by the company and has not used those goods or services for any purpose other than carrying on such enterprise,<\/span><\/p>\n

\n<\/p>

be deemed to be the recipient of the goods or services and to have paid the tax so charged as if the supply or the payment of the tax had been made during the tax period in which the reimbursement referred to in paragraph (a) is made: Provided that this section shall not apply in relation to any goods or services where-<\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the supply of those goods or services by that person to the company is a taxable supply, or is a supply of second-hand goods not being a taxable supply; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 those goods or services were so acquired more than six months prior to the date of incorporation of the company; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 the company does not hold sufficient records to establish the particulars relating to the deduction to be made.<\/span><\/p>\n","post_title":"Section 19 (VAT) - Goods or services acquired before incorporation","collection_order":132,"collection":1525,"post_modified":"2019-03-06 17:22:38","post_date":"2018-03-27 12:06:54"},{"ID":"13159","post_content":"

20. Tax invoices<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Except as otherwise provided in this section, a supplier, being a registered vendor, making a taxable supply (other than a supply contemplated in section 8<\/a>(10)) to a recipient, must within 21 days of the date of that supply issue a tax invoice containing such particulars as are specified in this section: Provided that-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 it shall not be lawful to issue more than one tax invoice for each taxable supply;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if a vendor claims to have lost the original tax invoice, the supplier or the recipient, as the case may be, may provide a copy clearly marked \u201ccopy\u201d.<\/span><\/p>\n

[Subsection (1) amended by section 91 of Act 53 of 1999 and section 104 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(1A) \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (1A) inserted by section 157 of Act 60 of 2001 and deleted by section 104 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(1B) Where a tax invoice contains an error in the particulars listed in subsection (4) or (5) and the circumstances contemplated in section 21<\/a>(1)(a) to (e) of this Act are not applicable, the supplier must\u2014<\/span><\/p>\n

<\/p>\n

(i) correct that tax invoice with the correct particulars, within 21 days from the date of the request to correct it: Provided that the time of supply contemplated in section 9 of this Act remains unaltered\u037e and<\/span><\/p>\n

<\/p>\n

(ii) obtain and retain information sufficient to identify the transaction to which that tax invoice and the corrected tax invoice<\/span><\/p>\n

[Subsection (1B) inserted by section 7 of Act 22 of 2018]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where a recipient, being a registered vendor, creates a document containing the particulars specified in this section and purporting to be a tax invoice in respect of a taxable supply of goods or services made to the recipient by a supplier, being a registered vendor, that document shall be deemed to be a tax invoice provided by the supplier under subsection (1) of this section where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the Commissioner has granted prior approval for the issue of such documents by a recipient or recipients of a specified class in relation to the taxable supplies or taxable supplies of a specified category to which the documents relate; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the supplier and the recipient agree that the supplier shall not issue a tax invoice in respect of any taxable supply to which this subsection applies; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 such document is provided to the supplier and a copy thereof is retained by the recipient:<\/span><\/p>\n

<\/p>\n

Provided that where a tax invoice is issued in accordance with this subsection, any tax invoice issued by the supplier in respect of that taxable supply shall be deemed not to be a tax invoice for the purposes of this Act.<\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Where a supply of goods is deemed by section 8<\/a>(10) to be made and both the recipient and the supplier in relation to that supply are registered vendors, the recipient shall, within 21 days after the day on which such supply is deemed by section 9<\/a>(8) to be made, create and furnish to the supplier a document which contains the particulars specified in this section, and such document shall for the purposes of this Act be deemed to be a tax invoice provided by the supplier under subsection (1) of this section.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Except as the Commissioner may otherwise allow, and subject to this section, a tax invoice (full tax invoice) shall be in the currency of the Republic and shall contain the following particulars:<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The words \u201ctax invoice\u201d, \u201cVAT invoice\u201d or \u201cinvoice\u201d;<\/span><\/p>\n

[Paragraph (a) substituted by section 26 of Act 23 of 2015 effective on 8 January 2016]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the name, address and VAT registration number of the supplier;<\/span><\/p>\n

[Paragraph (b) substituted by section 47 of Act 16 of 2004]<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 the name, address and where the recipient is a registered vendor, the VAT registration number of the recipient.<\/span><\/p>\n

[Paragraph (c) substituted by section 175 of Act 45 of 2003 and section 47 of Act 16 of 2004]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 an individual serialized number and the date upon which the tax invoice is issued;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 full and proper description of the goods (indicating, where applicable, that the goods are second-hand goods) or services supplied;<\/span><\/p>\n

[Paragraph (e) substituted by section 157 of Act 60 of 2001 and section 104 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 the quantity or volume of the goods or services supplied;<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 either-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the value of the supply, the amount of tax charged and the consideration for the supply; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where the amount of tax charged is calculated by applying the tax fraction to the consideration, the consideration for the supply and either the amount of the tax charged, or a statement that it includes a charge in respect of the tax and the rate at which the tax was charged:<\/span><\/p>\n

[Paragraph (g) substituted by GN 2695 of 1991 and section 25 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

Provided that the requirement that the consideration or the value of the supply, as the case may be, shall be in the currency of the Republic shall not apply to a supply that is charged with tax under section 11<\/a>.<\/p>\n

[Subsection (4) amended by section 94 of Act 30 of 1998 and section 157 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in subsection (4), where the consideration in money for a supply does not exceed R5 000, a tax invoice (abridged tax invoice) shall be in the currency of the Republic and shall contain the particulars specified in that subsection or the following particulars:<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 29 of Act 21 of 2012 effective on 20 December 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The words \u201ctax invoice\u201d, \u201cVAT invoice\u201d or \u201cinvoice\u201d;<\/span><\/p>\n

[Paragraph (a) substituted by section 26 of Act 23 of 2015 effective on 8 January 2016]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the name, address and VAT registration number of the supplier;<\/span><\/p>\n

[Paragraph (b) substituted by section 47 of Act 16 of 2004]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 an individual serialized number and the date upon which the tax invoice is issued;<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 a description of the goods (indicating, where applicable, that the goods are second-hand goods) or services supplied;<\/span><\/p>\n

[Paragraph (d) substituted by section 104 of Act 32 of 2004]<\/span><\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 either-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the value of the supply, the amount of tax charged and the consideration for the supply; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where the amount of tax charged is calculated by applying the tax fraction to the consideration, the consideration for the supply and either the amount of the tax charged, or a statement that it includes a charge in respect of the tax and the rate at which the tax was charged:<\/span><\/p>\n

[Paragraph (e) substituted by GN 2695 of 1991 and section 25 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

Provided that this subsection shall not apply to a supply that is charged with tax under section 11<\/a>.<\/p>\n

[Subsection (5) amended by section 33 of Act 97 of 1993, section 94 of Act 30 of 1998, section 157 of Act 60 of 2001, section 104 of Act 32 of 2004 and section 14 of Act 9 of 2007]<\/span><\/p>\n

<\/p>\n

(5A)\u00a0 Notwithstanding anything to the contrary in subsections (4) and (5), where a vendor acquires an enterprise from another vendor and as a result of that acquisition, the supplying vendor immediately ceases to be a vendor, and the purchasing vendor, within a period of six months from the date of the acquisition, issues or receives a tax invoice in respect of the acquired enterprise, that tax invoice may reflect the name, address and VAT registration number of the supplying vendor.<\/span><\/p>\n

[Subsection (5A) inserted by section 35 of Act 18 of 2009]<\/span><\/p>\n

<\/p>\n

(5B)\u00a0\u00a0 Notwithstanding any other provision of this Act, if the supply by a vendor relates to any enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the definition of \u201centerprise\u201d in section 1<\/a>, the vendor shall be required to provide a tax invoice containing such particulars as must be prescribed by the Commissioner by notice in the Gazette<\/em>.<\/span><\/p>\n

[Subsection (5B) inserted by section 176(1)(a) of Act 31 of 2013 and substituted by section 99(1) of Act 43 of 2014 and by section 19 of Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Notwithstanding any other provision of this Act, a supplier shall not be required to provide a tax invoice if the total consideration for a supply is in money and does not exceed R50: Provided that the supplier shall provide the recipient with a document as is acceptable to the Commissioner.<\/span><\/p>\n

[Subsection (6) amended by section 157 of Act 60 of 2001 and substituted by section 30 of Act 8 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner is satisfied that there are or will be sufficient records available to establish the particulars of any supply or category of supplies, and that it would be impractical to require that a full tax invoice be issued in terms of this section, the Commissioner may, subject to such conditions as the Commissioner may consider necessary, direct-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 that any one or more of the particulars specified in subsection (4) or (5) shall not be contained in a tax invoice; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 that a tax invoice is not required to be issued; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 that the particulars specified in subsection (4) or (5) be furnished in any other manner.<\/span><\/p>\n

[Paragraph (c) added by section 91 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(8) \u00a0\u00a0\u00a0\u00a0Notwithstanding anything in this section, where a supplier makes a supply (not being a taxable supply) of second-hand goods to a recipient, being a registered vendor, the recipient shall in the form as the Commissioner may prescribe, maintain a declaration by the supplier stating whether the supply is a taxable supply or not and shall further maintain sufficient records to enable the following particulars to be ascertained:<\/span><\/p>\n

<\/p>\n

(a)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0The name of the supplier and-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 where the supplier is a natural person, his identity number; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 where the supplier is not a natural person, the name and identity number of the natural person representing the supplier in respect of the supply and any legally allocated registration number of the supplier:<\/span><\/p>\n

<\/p>\n

Provided that the recipient-<\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 shall verify such name and identity number of any such natural person with reference to his identity card, as contemplated in\u00a0section 1\u00a0of the Identification Act, 1997 (Act 68 of 1997), and retain a photocopy of such name and identity number appearing in such identity card; or<\/span><\/p>\n

[Paragraph (A) substituted by\u00a0section\u00a020\u00a0of\u00a0Act\u00a024 of 2020]<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 shall verify such name and registration number of any supplier other than a natural person with reference to its business letterhead or other similar document and retain a photocopy of such name and registration number appearing on such letterhead or document; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 the address of the supplier;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the date upon which the second-hand goods were acquired;<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section\u00a0176(1)(b)\u00a0of\u00a0Act\u00a031 of 2013\u00a0and by\u00a0section\u00a031(1)(b)\u00a0of\u00a0Act\u00a020 of 2022\u00a0effective on 1\u00a0January, 2023]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 a description of the goods;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the quantity or volume of the goods;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the consideration for the supply; and<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0 proof and date of payment.<\/span><\/p>\n

[Subsection (8)\u00a0amended by\u00a0section 35\u00a0of\u00a0Act 27 of 1997, by\u00a0section 94(e)\u00a0of\u00a0Act 30 of 1998, by\u00a0section 91(c)\u00a0of\u00a0Act 53 of 1999, by\u00a0section\u00a0104(1)(f)\u00a0of\u00a0Act\u00a032 of 2004\u00a0and by\u00a0section\u00a038\u00a0of\u00a0Act\u00a021 of 2006, substituted by\u00a0section\u00a030(b)\u00a0of\u00a0Act\u00a08 of 2010\u00a0and amended by\u00a0section\u00a031(1)(a)\u00a0of\u00a0Act\u00a020 of 2022\u00a0effective on 1\u00a0January, 2023]<\/span><\/p>\n

<\/p>\n

(8A)\u00a0\u00a0\u00a0Notwithstanding anything in this section, where a supplier makes a deemed supply (not being a taxable supply) of goods contemplated in section 8<\/a>(10) to a recipient, being a registered vendor, the recipient shall maintain sufficient records to enable the following particulars to be ascertained:<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0The date upon which the goods were repossessed or surrendered, as the case may be;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0particulars referred to in paragraphs (a), (c), (d) and (e) of subsection (8); and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0further particulars in the form and manner as the Commissioner may prescribe.<\/span><\/p>\n

[Subsection (8A)\u00a0added by\u00a0section\u00a031(1)(c)\u00a0of\u00a0Act\u00a020 of 2022\u00a0effective on 1\u00a0January, 2023]<\/span><\/p>\n","post_title":"Section 20 (VAT) - Tax invoices","collection_order":133,"collection":1525,"post_modified":"2024-01-15 20:46:50","post_date":"2018-03-27 12:07:21"},{"ID":"13161","post_content":"

21. Credit and debit notes<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 This section shall apply where, in relation to the supply of goods or services by any registered vendor-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 that supply has been cancelled; or<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the nature of that supply has been fundamentally varied or altered; or<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the previously agreed consideration for that supply has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason; or<\/span><\/p>\n

\u00a0 <\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0the goods or services or part of the goods or services supplied have been returned to the supplier, including the return to\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0a vendor of a returnable container, the vendor in such case being deemed for the purposes of this Act to have made the supply of the container in respect of which the deposit was charged, whether the supply was made by him or any other person; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0a vendor, where a supply of an enterprise as a going concern, contemplated in section 11(1)(e) of this Act, was made to that vendor, the vendor in such case being deemed for purposes of this Act to have made the supply of the goods or services to the recipient, whether the supply was made by him or the other vendor that made the supply of that enterprise as a going concern; or<\/span><\/p>\n

[Paragraph (d) substituted by section 26(1)(a) of Act 136 of 1992, amended by section 150(1)(a) of Act 22 of 2012 and substituted by section 8 of Act 22 of 2018]<\/span><\/p>\n

\u00a0<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0an error has occurred in stipulating the amount of consideration agreed upon for that supply; or<\/span><\/span><\/p>\n

[Paragraph (e)\u00a0added by\u00a0section\u00a0150(1)(b)\u00a0of\u00a0Act\u00a022 of 2012\u00a0and substituted by\u00a0section\u00a051(1)(a)\u00a0of\u00a0Act\u00a017 of 2023\u00a0effective on 1\u00a0April, 2024]<\/span><\/p>\n

\u00a0<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0prepaid vouchers contemplated in section 10<\/a>(19) have been issued by any registered vendor that is an \u201celectronic communications service licensee\u201d as defined in section 1 of the Electronic Communications Act, 2005 (Act 36 of 2005), and the nature of the supply specified on such voucher has been fundamentally varied or altered,<\/span><\/span><\/p>\n

[Paragraph (f)\u00a0added by\u00a0section\u00a051(1)(b)\u00a0of\u00a0Act\u00a017 of 2023\u00a0effective on 1\u00a0April, 2024]<\/span><\/p>\n

\u00a0<\/p>\n

and the supplier has-<\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 provided a tax invoice in relation to that supply and the amount shown therein as tax charged on that supply is incorrect in relation to the amount properly chargeable on that supply as a result of the occurrence of any one or more of the above-mentioned events; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 furnished a return in relation to the tax period in respect of which output tax on that supply is attributable, and has accounted for an incorrect amount of output tax on that supply in relation to the amount properly chargeable on that supply as a result of the occurrence of any one or more of the above-mentioned events.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where a supplier has accounted for an incorrect amount of output tax as contemplated in subsection (1), that supplier shall make an adjustment in calculating the tax payable by the supplier in the return for the tax period during which it has become apparent that the output tax is incorrect, and if-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the output tax properly chargeable in relation to that supply exceeds the output tax actually accounted for by the supplier, the amount of that excess shall be deemed to be tax charged by that supplier in relation to a taxable supply attributable to the tax period in which the adjustment is to be made, and shall not be attributable to any prior tax period; or<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the output tax actually accounted for exceeds the output tax properly chargeable in relation to that supply, that supplier shall either make a deduction in terms of section 16<\/a>(3) in respect of the amount of that excess (such amount being deemed for the purposes of that section to be input tax), or reduce the amount of output tax attributable to the said tax period in terms of section 16<\/a> (4) by the amount of that excess: Provided that the said deduction shall not be made where the excess tax has been borne by a recipient of goods or services supplied by the supplier and the recipient is not a vendor, unless the amount of the excess tax has been repaid by the supplier to the recipient, whether in cash or by way of a credit against any amount owing to the supplier by the recipient.<\/span><\/p>\n

[Paragraph (b) amended by section 34 of Act 97 of 1993]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Subject to this section, where a tax invoice has been provided as contemplated in subsection (1) (i), and-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the amount shown as tax charged in that tax invoice exceeds the actual tax charged in respect of the supply concerned, the supplier shall provide the recipient with a credit note, containing the following particulars:<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the words \u201ccredit note\u201d;<\/span><\/p>\n

[Subparagraph (i) substituted by section 27 of Act 23 of 2015 effective on 8 January 2016]<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the name, address and VAT registration number of the vendor;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 48 of Act 16 of 2004]<\/span><\/p>\n

\u00a0<\/p>\n

(iii) \u00a0\u00a0 the name, address and, where the recipient is a registered vendor, the VAT registration number of the recipient, except where the credit note relates to a supply in respect of which a tax invoice contemplated in section 20<\/a>(5) was issued;<\/span><\/p>\n

[Subparagraph (iii) substituted by section 26 of Act 136 of 1992, section 176 of Act 45 of 2003 and section 48 of Act 16 of 2004]<\/span><\/p>\n

\u00a0<\/p>\n

(iv)\u00a0 the date on which the credit note was issued;<\/span><\/p>\n

\u00a0<\/p>\n

(v)\u00a0\u00a0 either-<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0\u00a0\u00a0the amount by which the value of the said supply shown on the tax invoice has been reduced and the amount of the excess tax; or<\/span><\/p>\n

\u00a0<\/p>\n

(bb)\u00a0\u00a0 where the tax charged in respect of the supply is calculated by applying the tax fraction to the consideration, the amount by which the consideration has been reduced and either the amount of the excess tax or a statement that the reduction includes an amount of tax and the rate of the tax included;<\/span><\/p>\n

[Subparagraph (v) substituted by section 26 of Act 136 of 1992]<\/span><\/p>\n

\u00a0<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0a brief explanation of the circumstances giving rise to the issuing of the credit note;<\/span><\/p>\n

\u00a0<\/p>\n

(vii)\u00a0\u00a0\u00a0information sufficient to identify the transaction to which the credit note refers;<\/span><\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the actual tax charged in respect of the supply concerned exceeds the tax shown in the tax invoice as charged, the supplier shall provide the recipient with a debit note, containing the following particulars:<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0the words \u201cdebit note\u201d;<\/span><\/p>\n

[Subparagraph (i) substituted by section 27 of Act 23 of 2015 effective on 8 January 2016]<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the name, address and VAT registration number of the vendor;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 48 of Act 16 of 2004]<\/span><\/p>\n

\u00a0<\/p>\n

(iii) \u00a0\u00a0 the name, address and, where the recipient is a registered vendor, the VAT registration number of the recipient, except where the debit note relates to a supply of goods in respect of which a tax invoice contemplated in section 20<\/a>(5) was issued.<\/span><\/p>\n

[Subparagraph (iii) substituted by section 26 of Act 136 of 1992, section 176 of Act 45 of 2003 and section 48 of Act 16 of 2004]<\/span><\/p>\n

\u00a0<\/p>\n

(iv)\u00a0 the date on which the debit note was issued;<\/span><\/p>\n

\u00a0<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0either-<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0\u00a0\u00a0the amount by which the value of the said supply shown on the tax invoice has been increased and the amount of the additional tax; or<\/span><\/p>\n

\u00a0<\/p>\n

(bb)\u00a0\u00a0 where the tax charged in respect of the supply is calculated by applying the tax fraction to the consideration, the amount by which the consideration has been increased and either the amount of the additional tax or a statement that the increase includes an amount of tax and the rate of the tax included;<\/span><\/p>\n

[Subparagraph (v) substituted by section 26 of Act 136 of 1992]<\/span><\/p>\n

\u00a0<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0a brief explanation of the circumstances giving rise to the issuing of the debit note;<\/span><\/p>\n

\u00a0<\/p>\n

(vii)\u00a0\u00a0\u00a0information sufficient to identify the transaction to which the debit note refers:<\/span><\/p>\n

\u00a0<\/p>\n

Provided that-<\/p>\n

\u00a0<\/p>\n

(A)\u00a0\u00a0\u00a0 it shall not be lawful to issue more than one credit note or debit note for the amount of the excess;<\/span><\/p>\n

\u00a0<\/p>\n

(B)\u00a0\u00a0\u00a0 if any registered vendor claims to have lost the original credit note or debit note, the supplier or recipient, as the case may be, may provide a copy clearly marked \u201ccopy\u201d;<\/span><\/p>\n

\u00a0<\/p>\n

(C)\u00a0\u00a0\u00a0 a supplier shall not be required to provide a recipient with a credit note contemplated in paragraph (a) of this subsection in any case where and to the extent that the amount of the excess referred to in that paragraph arises as a result of the recipient taking up a prompt payment discount offered by the supplier, if the terms of the prompt payment discount offer are clearly stated on the face of the tax invoice.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where a recipient, being a registered vendor, creates a document containing the particulars specified in this section and purporting to be a credit note or a debit note in respect of a supply of goods or services made to the recipient by a supplier, being a registered vendor, the document shall be deemed to be a credit note or, as the case may be, a debit note provided by the supplier under subsection (3) where-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the Commissioner has granted prior approval for the issue of such documents by a recipient or recipients of a specified class in relation to the supplies or supplies of a specified category to which the documents relate; and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the supplier and the recipient agree that the supplier shall not issue a credit note or, as the case may be, a debit note in respect of any supply to which this subsection applies; and<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 a copy of any such document is provided to the supplier and another copy is retained by the recipient:<\/span><\/p>\n

\u00a0<\/p>\n

Provided that-<\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0where a credit note is issued in accordance with this subsection, any credit note issued by the supplier in respect of that supply shall be deemed not to be a credit note for the purposes of this Act;<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0 where a debit note is issued in accordance with this subsection, any debit note issued by the supplier in respect of that supply shall be deemed not to be a debit note for the purposes of this Act.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner is satisfied that there are or will be sufficient records available to establish the particulars of any supply or category of supplies and that it would be impractical to require that a full credit note or debit note be issued in terms of this section, the Commissioner may, subject to any conditions that the Commissioner may consider necessary, direct-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 that any one or more of the particulars specified in paragraph (a) or, as the case may be, paragraph (b) of subsection (3) shall not be contained in a credit note or, as the case may be, a debit note; or<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 that a credit note or, as the case may be, a debit note is not required to be issued.<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Where any recipient, being a registered vendor, has been issued with a credit note in terms of subsection (3)(a), or has written or other notice or otherwise knows that any tax invoice which the vendor holds is incorrect as a result of any one or more of the events specified in any of paragraphs (a), (b), (c), (d) or (e) of subsection (1) and has made a deduction of any amount of input tax in any tax period in respect of the supply of goods or services to which the credit note or that notice or other knowledge, as the case may be, relates, either the amount of the excess referred to in subsection (3)(a) shall be deemed to be tax charged in relation to a taxable supply made by the recipient attributable to the tax period in which the credit note was issued, or that notice or, as the case may be, other knowledge was received, or the amount of input tax deducted in terms of section 16<\/a>(3) in the last-mentioned tax period shall be reduced by the amount of the said excess, to the extent that the input tax deducted in the first-mentioned tax period exceeds the output tax properly charged.<\/span><\/p>\n

[Subsection (6) substituted by section 34 of Act 97 of 1993 and section 136 of Act 25 of 2015 effective on 1 April 2016]<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Where any recipient, being a registered vendor, has been issued with a debit note in terms of subsection (3) (b) and has made a deduction of any amount of input tax in any tax period in respect of the supply of goods or services to which that debit note relates, the recipient may, subject to the provisions of section 17<\/a>, make a deduction of input tax in terms of section 16<\/a>(3) in respect of the amount of the excess referred to in subsection (3) (b) in the tax period in which the debit note is issued, to the extent that the output tax properly charged exceeds the input tax deducted.<\/span><\/p>\n

\u00a0<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in subsection (3), where a vendor acquires an enterprise from another vendor and as a result of that acquisition, the supplying vendor immediately ceases to be a vendor, and the purchasing vendor, within a period of six months from the date of acquisition, issues or receives a credit note or debit note, as the case may be, in respect of the acquired enterprise, that credit note or debit note may reflect the name, address and VAT registration number of the supplying vendor.<\/span><\/p>\n

[Subsection (8) added by section 36 of Act 18 of 2009]<\/span><\/p>\n","post_title":"Section 21 (VAT) - Credit and debit notes","collection_order":134,"collection":1525,"post_modified":"2024-04-09 18:52:48","post_date":"2018-03-27 12:07:48"},{"ID":"13163","post_content":"

22. Irrecoverable debts<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to subsection (6), where a vendor-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 140 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 has made a taxable supply for consideration in money; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 has furnished a return in respect of the tax period for which the output tax on the supply was payable and has properly accounted for the output tax on that supply as required under this Act; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 has written off so much of the said consideration as has become irrecoverable,<\/span><\/p>\n

<\/p>\n

the vendor may make a deduction in terms of section 16<\/a>(3) of that portion of the amount of tax charged in relation to that supply as bears to the full amount of such tax the same ratio as the amount of consideration so written off as irrecoverable bears to the total consideration for the supply, the deduction so made being deemed for the purposes of the said section to be input tax:<\/p>\n

<\/p>\n

Provided that-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where tax charged in respect of a supply of goods under an instalment credit agreement has become irrecoverable, any deduction in terms of section 16<\/a>(3) as provided for in this section, shall be restricted to the tax content of the amount which has become irrecoverable in respect of the cash value of such supply, as applicable in respect of that agreement in terms of section 10<\/a>(6);<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the amount which has become irrecoverable in respect of such cash value shall be deemed to be an amount equal to the balance of the cash value remaining after deducting therefrom so much of the sum of the payments made by the debtor in terms of the said agreement as, on the basis of an apportionment in accordance with the rights and obligations of the parties to the said instalment credit agreement, may properly be regarded as having been made in respect of the cash value;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the said tax content shall be an amount calculated by applying the tax fraction, as applicable at the time the supply under the said instalment credit agreement was in terms of section 9<\/a>(3)(c) deemed to have taken place, to the amount deemed as aforesaid to be irrecoverable in respect of such cash value;<\/span><\/p>\n

[Paragraph (iii) substituted by section 27 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0 a vendor who has transferred an account receivable at face value on a-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0non-recourse basis to any other person, shall not make any deduction in respect of such transfer in terms of this subsection; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 recourse basis to any other person, may make a deduction in terms of this subsection only when such account receivable is transferred back to him and he has written off so much of the consideration as has become irrecoverable:<\/span><\/p>\n

[Paragraph (iv) added by section 36 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

Provided further that the deduction provided for in this subsection shall not be made in terms of section 16<\/a>(3)-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in respect of any amount which has become irrecoverable in respect of an instalment credit agreement, if the vendor has repossessed or is obliged to take possession of the goods supplied in terms of that agreement; or<\/span><\/p>\n

[Paragraph (i) substituted by section 177 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of any vendor who is required to account for tax payable on a payments basis in terms of section 15<\/a>, except in relation to any supply made by him to which section 9<\/a>(2)(b) or section 9<\/a>(3)(c) applies.<\/span><\/p>\n

[Subsection (1) amended by section 33 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(1A) Where a vendor-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 has made a taxable supply for consideration in money; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 has furnished a return in respect of the tax period for which the output tax on the supply was payable (at the rate of tax referred to in section 7<\/a>(1)) and has properly accounted for the output tax on that supply as required in terms of this Act; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 has transferred the account receivable relating to such taxable supply at face value to another vendor (hereinafter referred to as the recipient) on a non-recourse basis on or after the date of promulgation of the Taxation Laws Amendment Act, 1997,<\/span><\/p>\n

<\/p>\n

and any amount of the face value (excluding any amount of finance charges or collection costs) of such account receivable has been written off as irrecoverable by such recipient, such recipient may make a deduction in terms of section 16<\/a>(3) of an amount equal to the tax fraction (being the tax fraction applicable at the time such taxable supply is deemed to have been made) of such face value (limited to the amount paid by the recipient in respect of such face value) written off by him, the deduction so made being deemed for the purposes of the said section to be input tax.<\/p>\n

[Subsection (1A) inserted by section 36 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where any amount in respect of which a deduction has been made in accordance with subsection (1) is at any time wholly or partly recovered by the vendor, or becomes recoverable by him by virtue of the reassignment to him of the underlying debt, that portion of the amount of such deduction as bears to the full amount of such deduction the same ratio as the amount of the irrecoverable debt recovered or reassigned bears to the debt written off shall be deemed to be tax charged in relation to a taxable supply made during the tax period in which the debt is wholly or partly recovered or assigned to such vendor.<\/span><\/p>\n

[Subsection (2) substituted by section 27 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Subject to subsection (3), where a vendor who is required to account for tax payable on an invoice basis in terms of section 15<\/a>\u2013<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 140 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 has made a deduction of input tax in terms of section 16<\/a>(3) in respect of a taxable supply of goods or services made to him; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 has, within a period of 12 months after the expiry of the tax period within which such deduction was made, not paid the full consideration in respect of such supply,<\/span><\/p>\n

[Paragraph (b) substituted by section 95 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

an amount equal to the tax fraction, as applicable at the time of such deduction, of that portion of the consideration which has not been paid shall be deemed to be tax charged in respect of a taxable supply made in the tax period following the expiry of the period of 12 months: Provided that-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the period of 12 months shall, if any contract in writing in terms of which such supply was made provides for the payment of consideration or any portion thereof to take place after the expiry of the tax period within which such deduction was made, in respect of such consideration or portion be calculated as from the end of the month within which such consideration or portion was payable in terms of that contract;<\/span><\/p>\n

[Subparagraph (ii) amended by section 86 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0where-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 the estate of a vendor is sequestrated, whether voluntarily or compulsorily;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the vendor is declared insolvent;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 the vendor has entered into a compromise in terms of section 155 of the Companies Act, 2008 (Act No. 71 of 2008), or a similar arrangement with creditors; or<\/span><\/p>\n

[Subparagraph (cc) substituted by section 177 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 the vendor ceases to be a vendor as contemplated in section 8<\/a>(2),<\/span><\/p>\n

<\/p>\n

within 12 months after the expiry of the tax period within which that deduction was made, not paid the full consideration, the vendor must account for output tax in terms of this section equal to the tax fraction at the rate applicable at the time of such deduction of that portion of the consideration which has not been paid\u2014<\/p>\n

<\/p>\n

(AA) at the time of sequestration, declaration of insolvency or the date on which the compromise or the arrangement or similar arrangement was entered into; or<\/span><\/p>\n

<\/p>\n

(BB)\u00a0 immediately before the vendor ceased to be a vendor as contemplated in section 8<\/a>(2); or<\/span><\/p>\n

[Paragraph (ii)\u00a0substituted by\u00a0section\u00a086(c)\u00a0of\u00a0Act\u00a020 of 2006\u00a0and amended by\u00a0section\u00a066(1)\u00a0of\u00a0Act\u00a023 of 2020\u00a0effective on 1\u00a0April, 2021]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0paragraph (ii) shall not be applicable where a vendor has already accounted for tax payable in accordance with this subsection<\/span><\/p>\n

[Subparagraph (iii) inserted by section 86 of Act 20 of 2006 and substituted by section 140 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

[Subsection (3) added by section 25 of Act 37 of 1996 and amended by section 36 of Act 27 of 1997, section 110 of Act 31 of 2005 and section 86 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(3A)\u00a0 Subject to subsection (6)(a), subsection (3) shall not be applicable in respect of a taxable supply made by a vendor which is a member of a group of companies, to another vendor which is a member of the same group of companies for as long as both vendors are members of the same group of companies.<\/span><\/p>\n

[Subsection (3A) inserted by section 140 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 If a vendor who has accounted for tax payable in accordance with subsection (3) at any time thereafter pays any portion of the consideration in respect of the supply in question, he may in terms of section 16<\/a>(3) make a deduction of input tax of an amount equal to the tax fraction, as applicable at the time of the deduction contemplated in paragraph (a) of the said subsection (3), of that portion of the consideration so paid.<\/span><\/p>\n

[Subsection (4) added by section 25 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) added by section 25 of Act 37 of 1996 and deleted by section 177 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(6)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Where a vendor which is a member of a group of companies makes a taxable supply to another vendor which is a member of the same group of companies, the vendor who made the taxable supply may not make a deduction in terms of subsection (1) read with section 16<\/a>(3) of any amount of tax that has become irrecoverable for as long as both vendors are members of the same group of companies.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of paragraph (a) and subsection (3A), a \u2018group of companies\u2019 means a group of companies as defined in section 1 of the Income Tax Act if any other company would be part of the same group of companies as that company if the expression \u2018at least 70 per cent of the equity shares of\u2019 in paragraphs (a) and (b) of that definition were replaced by the expression \u2018100 per cent of the equity shares of.<\/span><\/p>\n

[Subsection (6) added by section 140 of Act 24 of 2011 with effect from 10 January 2012]<\/span><\/p>\n

<\/p>\n

(7) \u00a0\u00a0\u00a0\u00a0For purposes of this section, \u201cface value\u201d\u00a0<\/strong>means the amount of the account receivable at the time of transfer less the amount written off by the seller, after adjustments have been made for debit and credit notes and amounts already written off as irrecoverable by the vendor.<\/span><\/p>\n

[Subsection (7)\u00a0added by\u00a0section\u00a091(1)\u00a0of\u00a0Act 23 of 2018\u00a0effective on 1\u00a0April, 2019]<\/span><\/p>\n","post_title":"Section 22 (VAT) - Irrecoverable debts","collection_order":135,"collection":1525,"post_modified":"2023-01-25 16:25:27","post_date":"2018-03-27 12:08:22"},{"ID":"13165","post_content":"

PART III<\/strong><\/p>\n

REGISTRATION<\/strong><\/p>\n","post_title":"Part III - Registration (VAT)","collection_order":136,"collection":1525,"post_modified":"2019-03-06 17:21:57","post_date":"2018-03-27 12:08:53"},{"ID":"13167","post_content":"

23. Registration of persons making supplies in the course of enterprises<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Every person who, on or after the commencement date, carries on any enterprise and is not registered, becomes liable to be registered-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 at the end of any month where the total value of taxable supplies made by that person in the period of 12 months ending at the end of that month in the course of carrying on all enterprises has exceeded R1 million;<\/span><\/p>\n

[Paragraph (a) amended by section 92 of Act 53 of 1999 and substituted by section 113 of Act 60 of 2008 effective on 1 March 2009]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 at the commencement of any month where the total value of the taxable supplies in terms of a contractual obligation in writing to be made by that person in the period of 12 months reckoned from the commencement of the said month will exceed the above-mentioned amount:<\/span><\/p>\n

[Paragraph (b) substituted by section 178 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

Provided that the total value of the taxable supplies of the vendor within the period of 12 months referred to in paragraph (a) or the period of 12 months referred to in paragraph (b) shall not be deemed to have exceeded or be likely to exceed the amount contemplated in paragraph (a), where the Commissioner is satisfied that the said total value will exceed or is likely to exceed such amount solely as a consequence of-<\/p>\n

[Words preceding item (i) substituted by section 24 of Act 4 of 2008]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 \u00a0any cessation of, or any substantial and permanent reduction in the size or scale of, any enterprise carried on by that person; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the replacement of any plant or other capital asset used in any enterprise carried on by that person; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 abnormal circumstances of a temporary nature.<\/span><\/p>\n

[Subsection (1) amended by section 92 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(1A) \u00a0Every person who carries on any enterprise as contemplated in paragraph (b)(vi) or (vii) of the definition of \u201centerprise\u201d<\/a> in section 1<\/a> and is not registered becomes liable to be registered at the end of any month where the total value of taxable supplies made by that person has exceeded R1 million in any consecutive 12-month period: Provided that such person shall not be liable to register where the said total value of taxable supplies made by that person has exceeded R1 million in any consecutive 12-month period solely as a consequence of abnormal circumstances of a temporary nature.<\/span><\/p>\n

[Subsection (1A)\u00a0inserted by\u00a0section\u00a0178(1)(b)\u00a0of\u00a0Act\u00a031 of 2013\u00a0and substituted by\u00a0section\u00a011(1)\u00a0of\u00a0Act\u00a021 of 2018\u00a0and by\u00a0section\u00a024\u00a0of\u00a0Act\u00a016 of 2022]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Every person who is not a resident of the Republic, and who in terms of subsection (1) or section 50A<\/a>, becomes liable to be registered in accordance with Chapter 3<\/a> of the Tax Administration Act, shall be deemed not to have applied for registration, in addition to section 22<\/a>(4) of the Tax Administration Act, until such person has-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 appointed a representative vendor as contemplated in section 46<\/a> in the Republic and furnished the Commissioner with the particulars of such representative vendor;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 opened a banking account with any bank, mutual bank or other similar institution, registered in terms of the Banks Act, 1990 (Act No. 94 of 1990), for the purposes of his or her enterprise carried on in the Republic and furnished the Commissioner with the particulars of such banking account.<\/span><\/p>\n

[Subsection (2) substituted by section 37 of Act 27 of 1997, section 113 of Act 60 of 2008 and s, 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(2A)<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0Notwithstanding subsection (2), every person who is not a resident of the Republic and who in terms of subsection (1) or section 50A<\/a> becomes liable to be registered in accordance with Chapter 3 of the Tax Administration Act, may be registered by the Commissioner as a branch of a registered vendor upon written application for a branch registration by that registered vendor: Provided that-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0such resident vendor and a person who is not a resident forms part of the same \u201cgroup of companies\u201d<\/a> as defined in section 1<\/a> of the Income Tax Act;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0where there is more than one holding company or subsidiary that is not a resident of the Republic, all those holding companies or subsidiaries may register under the same branch registration and will be deemed to constitute a single branch;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0the branch shall be treated as a separate person from the main registered vendor for the purposes of this Act;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0for the purposes of supplies made in the Republic between persons within the same branch registration, such supplies and acquisitions must be accounted for in that branch registration;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0the Commissioner may effective on a date determined by the Commissioner, cancel the branch registration contemplated herein if-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the main registered vendor has applied to the Commissioner in writing for such registration to be cancelled; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0it appears to the Commissioner that the duties or obligations of such branch have not been satisfactorily performed or carried out,<\/span><\/p>\n

<\/p>\n

and thereafter any activity carried on by such person who was part of the branch registration shall as from the said date, be deemed to be carried on separately by each person who is a non-resident;<\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0the Commissioner shall cancel the branch registration on the cancellation of the registration of the main registered vendor referred to herein and thereafter any activity carried on by such person that was part of the branch registration shall, as from the said date, be deemed to be carried on separately by each person who is a non-resident;<\/span><\/p>\n

<\/p>\n

(vii)\u00a0\u00a0\u00a0where any person registered under such branch fails to do anything required to be done under this Act, the liability for the doing of that thing shall revert to the main registered vendor referred to herein;<\/span><\/p>\n

<\/p>\n

(viii)\u00a0\u00a0\u00a0any decision or determination of the Commissioner made under section 15<\/a> or 27<\/a> in respect of the main registered vendor referred to herein shall, for the purposes of this Act, apply equally to the branch: Provided further that where a decision or determination is made by the Commissioner under section 27<\/a>(2) which applies in respect of any such branch, this paragraph shall not be construed as preventing the Commissioner from making a separate decision or determination under section 27<\/a>(4) in the circumstances contemplated in that subsection in respect of any other branch of the said main registered vendor; and<\/span><\/p>\n

<\/p>\n

(ix)\u00a0\u00a0\u00a0\u00a0notwithstanding the provisions of this section, any amount that is refundable under section 190<\/a> of the Tax Administration Act (including interest thereon) to the main registered vendor referred to herein or the branch may be set off against the outstanding tax debt of the main registered vendor referred to herein or the branch, as the case may be.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0\u00a0For the purposes of this Act, where a decision is made under this section, the main registered vendor and each person who is a non-resident falling under the branch registration shall be held jointly and severally liable for any tax due by such branch.<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0\u00a0Where any person who is a non-resident elects and applies to register as a VAT vendor independently and not as part of the branch registration, the provisions of this section shall not apply to such person.<\/span><\/p>\n

[Subsection (2A)\u00a0added by\u00a0section\u00a032(1)\u00a0of\u00a0Act\u00a020 of 2022\u00a0effective on 1\u00a0January, 2023]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of subsections (1) and (2), every person who satisfies the Commissioner that, on or after the commencement date-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 that person is a \u2018municipality\u2019 as defined in section 1<\/a> or is carrying on any enterprise as contemplated in paragraph (b)(ii), (iii) or (v) of the definition of \u2018enterprise\u2019 in section 1<\/a>; or<\/span><\/p>\n

[Paragraph (a) substituted by section 36 of Act 32 of 2005 and section 14 of Act 10 of 2006]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 that person-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is carrying on any enterprise and the total value of taxable supplies made by that person in the course of carrying on all enterprises in the preceding period of 12 months has exceeded R50 000; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 subject to the provisions of section 15<\/a>(2B) and any regulation made by the Minister in terms of this Act, is carrying on any enterprise where the total value of taxable supplies made or to be made by that person has not exceeded R50 000 but can reasonably be expected to exceed that amount within 12 months from the date of registration,<\/span><\/p>\n

<\/p>\n

other than any enterprise-<\/p>\n

<\/p>\n

(AA)\u00a0\u00a0as contemplated in paragraph (b)(ii) or (iii) of the definition of \u2018enterprise\u2019 in section 1; or<\/span><\/p>\n

<\/p>\n

(BB)\u00a0\u00a0that is a \u2018municipality\u2019 as defined in section 1<\/a>;<\/span><\/p>\n

\u00a0[Paragraph (b) substituted by section 14 of Act 10 of 2006, amended by section 93 of Act 17 of 2009 and substituted by section 178 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 that person intends to carry on any enterprise from a specified date, where that enterprise will be supplied to him as a going concern and the total value of taxable supplies made by the supplier of the going concern from carrying on that enterprise or part of the enterprise which will be supplied has exceeded R50 000 in the preceding period of 12 months; or<\/span><\/p>\n

[Paragraph (c) substituted by section 93 of Act 17 of 2009 effective on 1 March 2010]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 that person is continuously and regularly carrying on an activity of a nature set out in any regulation made by the Minister in terms of this Act and in consequence of the nature of that activity is likely to make taxable supplies only after a period of time,<\/span><\/p>\n

[Paragraph (d) substituted by section 93 of Act 17 of 2009 effective on 1 March 2010 and section 178 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

may apply to the Commissioner in the approved form for registration.<\/p>\n

[Words following paragraph (d) substituted by section 271 of Act 28 of 2011 effective on 1 October 20112]<\/span><\/p>\n

[Subsection (3) substituted by section 92 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where any person has-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 applied for registration in accordance with Chapter 3<\/a> of the Tax Administration Act<\/a> or subsection (2) or (3) and the Commissioner is satisfied that that person is eligible to be registered in terms of this Act, that person shall be a vendor for the purposes of this Act with effect from such date as the Commissioner may determine; or<\/span><\/p>\n

[Paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 not applied for registration in terms of Chapter 3<\/a> of the Tax Administration Act<\/a> and the Commissioner is satisfied that that person is liable to be registered in terms of this Act, that person shall be a vendor for the purposes of this Act with effect from the date on which that person first became liable to be registered in terms of this Act: Provided that the Commissioner may, having regard to the circumstances of the case, determine that person to be a vendor from such later date as the Commissioner may consider equitable:<\/span><\/p>\n

[Paragraph (b) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

Provided that where that person is a public entity listed in Schedule 1 or Part A or C of Schedule 3 to the Public Finance Management Act, 1999 (Act No. 1 of 1999), which was liable to be registered as a vendor for any supplies made on or before 31 March 2005, but did not register before 1 April 2005, the Commissioner must not register that person in respect of those supplies.<\/p>\n

[Proviso inserted by section 9 of Act 10 of 2005]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in this Act to the contrary, where any enterprise is carried on by any association not for gain in branches or divisions, or separate enterprises are carried on by that association, that association may apply in writing to the Commissioner for any such branch, division or separate enterprise to be deemed to be a separate person for the purposes of this section, and if every such branch, division or separate enterprise maintains an independent system of accounting and can be separately identified by reference to the nature of the activities carried on or the location of that branch, division or separate enterprise, every such branch, division or separate enterprise shall be deemed to be a separate person, and not a part of the association, and, where any such branch, division or separate enterprise is deemed to be a separate person under this subsection, any enterprise carried on by that branch or division or any separate enterprise carried on by the association shall, to that extent, be deemed not to be carried on by the association concerned.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 The provisions of this Act relating to the determination of the value of any supply of goods or services, whether such supply is made before or on or after the commencement date, shall apply for the purposes of this section, but no regard shall be had to any tax charged in respect of any such supply: Provided that any supply of services contemplated in section 11<\/a>(2) (n) shall for the purposes of this section be deemed not to be a taxable supply.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner is satisfied that any person who has applied for registration in terms of subsection (3) is not eligible to be registered in terms of this Act or should not be registered by reason of the fact that such person-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 has no fixed place of abode or business; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 does not keep proper accounting records relating to any enterprise carried on by him; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 has not opened a banking account with any bank, mutual bank or other similar institution for the purposes of any enterprise carried on by him; or<\/span><\/p>\n

[Paragraph (c) substituted by section 20 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 has previously been registered as a vendor in respect of any enterprise, whether in terms of this Act or in terms of the Sales Tax Act, 1978 (Act No. 103 of 1978), but failed to perform his duties under either of the said Acts in relation to such enterprise,<\/span><\/p>\n

<\/p>\n

the Commissioner may refuse to register the said person as a vendor in terms of this Act and shall give written notice to that person of such refusal.<\/p>\n","post_title":"Section 23 (VAT) - Registration of persons making supplies in the course of enterprises","collection_order":137,"collection":1525,"post_modified":"2024-01-15 20:47:15","post_date":"2018-03-27 12:09:43"},{"ID":"13169","post_content":"

24. Cancellation of registration<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0Subject to the provisions of subsection (2), every vendor shall cease to be liable to be registered where the Commissioner is satisfied that the total value of the vendor\u2019s taxable supplies in the period of 12 months commencing at the beginning of any tax period of the vendor will be not more than the amount referred to in section 23<\/a>(1) or (1A).<\/span><\/p>\n

[Subsection (1) substituted by section 71(1) of Act 34 of 2019 deemed effective on 1 April, 2019]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Every vendor who wishes to have his registration cancelled in the circumstances contemplated in subsection (1), may request the Commissioner in writing to cancel his registration, and if the Commissioner is satisfied as contemplated in subsection (1), the Commissioner shall cancel the vendor\u2019s registration with effect from the last day of the tax period during which the Commissioner was so satisfied, or from such other date as may be determined by the Commissioner, and shall notify the vendor of the date on which the cancellation of the registration takes effect.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Every vendor who ceases to carry on all enterprises shall notify the Commissioner of that fact within 21 days of the date of such cessation and the Commissioner shall cancel the registration of such vendor with effect from the last day of the tax period during which all such enterprises ceased, or from such other date as may be determined by the Commissioner.<\/span><\/p>\n

[Subsection (3) amended by section 93 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Any notification by a vendor in terms of subsection (3) shall be made in writing to the Commissioner and shall state the date upon which that vendor ceased to carry on all enterprises and whether or not that vendor intends to carry on any enterprise within 12 months from that date.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner is satisfied that a vendor-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 no longer complies with the requirements for registration as contemplated in section 23<\/a>(1) and (3) ; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 has failed to furnish the Commissioner with a return reflecting such information as may be required for the purposes of the calculation of tax in terms of section 14<\/a> or 16<\/a>,<\/span><\/p>\n

<\/p>\n

the Commissioner may cancel such vendor\u2019s registration with effect from the last day of the tax period during which the Commissioner is so satisfied, or from such other date as may be determined by the Commissioner: Provided that where such person lodges an objection against the Commissioner\u2019s decision under this subsection the cancellation of that person\u2019s registration shall not take effect until such time as the Commissioner\u2019s decision becomes final and conclusive.<\/p>\n

[Subsection (5) substituted by section 21 of Act 20 of 1994, section 93 of Act 53 of 1999 and section 179 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0 Where any person has been registered as a vendor in consequence of an application made by him under section 23<\/a>(3) and subsequent to the registration of that person as a vendor it appears to the Commissioner that such person\u2019s registration should be cancelled by reason of any of the circumstances referred to in section 23<\/a>(7), the Commissioner may cancel such person\u2019s registration with effect from a date determined by the Commissioner: Provided that where such person lodges an objection against the Commissioner\u2019s decision under this subsection the cancellation of that person\u2019s registration shall not take effect until such time as the Commissioner\u2019s decision becomes final and conclusive.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall give written notice to the person concerned of his decision to cancel such person\u2019s registration in terms of this section or of his refusal to cancel such registration.<\/span><\/p>\n","post_title":"Section 24 (VAT) - Cancellation of registration","collection_order":138,"collection":1525,"post_modified":"2020-07-17 12:25:59","post_date":"2018-03-27 12:10:06"},{"ID":"13171","post_content":"

25. Vendor to notify change of status<\/span><\/strong><\/p>\n

<\/p>\n

In addition to any requirement under the Tax Administration Act, every vendor shall within 21 days notify the Commissioner in writing of-<\/p>\n

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any change in the constitution or nature of the principal enterprise or enterprises of that vendor;<\/span><\/p>\n

[Paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any change of address at or from which, or the name in which, any enterprise is carried on by that vendor;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any change whereby that vendor ceases to satisfy the conditions provided in section 15<\/a>(2), where the Commissioner has given a direction in respect of that vendor in terms of that section;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 any change whereby the provisions of section 27<\/a>(3)(a) become applicable in the case of that vendor;<\/span><\/p>\n

<\/p>\n

(dA) \u2026\u2026..<\/span><\/p>\n

[Paragraph (dA) inserted by section 10(1) of Act 10 of 2005 and deleted by section 9 of Act 22 of 2018]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 any change in the composition of the members of a partnership or joint venture;<\/span><\/p>\n

[Paragraph (e) added by section 96 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (f) inserted by section 94 of Act 53 of 1999 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(g) \u00a0\u00a0\u00a0 any change whereby the provisions of section 27(4)(a)(iii) are no longer applicable in the case of that vendor;<\/span><\/p>\n

[Paragraph (g) inserted by section 40 of Act 34 of 2004 and substituted by section 21 of Act 39 of 2013 effective on 1 March 2014]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 any changes in the majority ownership of any company<\/span><\/p>\n

[Paragraph (h) inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 25 (VAT) - Vendor to notify change of status","collection_order":139,"collection":1525,"post_modified":"2020-07-17 11:52:44","post_date":"2018-03-27 12:11:08"},{"ID":"13173","post_content":"

26. <\/strong> Liabilities not affected by person ceasing to be vendor<\/strong><\/span><\/p>\n

\u00a0<\/p>\n

The obligations and liabilities under this Act or the Tax Administration Act of any person in respect of anything done, or omitted to be done, by that person while that person is a vendor shall not be affected by the fact that that person ceases to be a vendor, or by the fact that, being registered as a vendor, the Commissioner cancels that person\u2019s registration as a vendor.<\/p>\n

[Section 26 substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 26 (VAT) - Liabilities not affected by person ceasing to be vendor","collection_order":140,"collection":1525,"post_modified":"2019-03-06 17:21:12","post_date":"2018-03-27 12:11:47"},{"ID":"13175","post_content":"

PART IV<\/strong><\/p>\n

RETURNS, PAYMENTS AND ASSESSMENTS<\/strong><\/p>\n","post_title":"Part IV - Returns, Payments and Assessments (VAT)","collection_order":141,"collection":1525,"post_modified":"2019-03-06 17:21:04","post_date":"2018-03-27 12:12:32"},{"ID":"13177","post_content":"

27. Tax period<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section-<\/span><\/p>\n

<\/p>\n

\u201cCategory A\u201d means the category of vendors whose tax periods are periods of two months ending on the last day of the months of January, March, May, July, September and November of the calendar year;<\/p>\n


<\/p>\n

\u201cCategory B\u201d means the category of vendors whose tax periods are periods of two months ending on the last day of the months of February, April, June, August, October and December of the calendar year;<\/p>\n


<\/p>\n

\u201cCategory C\u201d means the category of vendors whose tax periods are periods of one month ending on the last day of each of the 12 months of the calendar year;<\/p>\n


<\/p>\n

\u201cCategory D\u201d means the category of vendors whose tax periods are periods of six months ending on the last day of February and August of the calendar year or, where any vendor falling within this category makes written application therefor, on the last day of such other months as the Commissioner may approve;<\/p>\n


<\/p>\n

\u201cCategory E\u201d means the category of vendors whose tax periods are periods of twelve months ending on the last day of their \u201cyear of assessment\u201d as defined in section 1<\/a> of the Income Tax Act<\/a> or where any vendor falling within this category makes written application therefor, on the last day of such other month as the Commissioner may approve.<\/p>\n

[Definition of \u201cCategory E\u201d added by section 78 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

\u201cCategory F\u201d \u2026\u2026\u2026.<\/p>\n

[Definition of \u201cCategory F\u201d added by section 11 of Act 10 of 2005 and deleted by section 28 of Act 44 of 2014 effective on 1 July 2015]<\/span><\/p>\n

<\/p>\n

(2)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Every vendor, not being a vendor who falls within Category C, D or E as contemplated in subsection (3), (4) or (4A), shall fall within Category A or Category B.<\/span><\/p>\n

[Paragraph (a) substituted by section 78 of Act 30 of 2000, section 11 of Act 10 of 2005 and section 28 of Act 44 of 2014 effective on 1 July 2015]<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall determine whether such vendor falls within Category A or Category B and notify the vendor accordingly.<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 The determinations made by the Commissioner under paragraph (b) shall be made so as to ensure that approximately equal numbers of vendors fall within Category A and Category B.<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 The Commissioner may from time to time direct that any vendor falling within Category A shall, with effect from the commencement of a future period, fall within Category B, or vice versa.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 A vendor shall fall within Category C if-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the total value of the taxable supplies of the vendor (including the taxable supplies of any branches, divisions or separate enterprises of the vendor registered as separate vendors under section 50<\/a>(2))-<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 has in the period of 12 months ending on the last day of any month of the calendar year exceeded R30 million; or<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0is likely to exceed that amount in the period of 12 months beginning on the first day of any such month; or<\/span><\/p>\n

[Paragraph (a) amended by section 34 of Act 136 of 1991]<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the vendor has applied in writing for the tax periods in his case to be on a monthly basis; or<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the vendor has repeatedly made default in performing any of his obligations in terms of this Act,<\/span><\/p>\n


<\/p>\n

and the Commissioner has directed that, with effect from the commencement date or such later date as may be appropriate, the vendor shall fall within Category C: Provided that a vendor falling within Category C shall cease to fall within that Category with effect from the commencement of a future period notified by the Commissioner, if the vendor has applied in writing to be placed within Category A, B, D or E and the Commissioner is satisfied that by reason of a change in the vendor\u2019s circumstances he satisfies the requirements of this section for placing within Category A, B, D or E.<\/p>\n

[Words following paragraph (c) substituted by section 28 of Act 44 of 2014 effective on 1 July 2015]<\/span><\/p>\n

[Subsection (3) amended by section 78 of Act 30 of 2000 and section 11 of Act 10 of 2005]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 A vendor shall fall within Category D if-<\/span><\/p>\n

<\/p>\n

(a)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the vendor\u2019s enterprise consists solely of agricultural, pastoral or other farming activities or the vendor is a branch, division or separate enterprise which is deemed by subsection (5) of section 23<\/a> to be a separate person for the purposes of that section and is as such registered under that section or the vendor is a branch, division or a separate enterprise registered as a separate vendor under section 50<\/a>(2);<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the activities of any such branch, division or separate enterprise consist solely of agricultural, pastoral or other farming activities and activities of that kind are not carried on in any other branch, division or separate enterprise of the vendor or the association not for gain, as the case may be, by whom a written application referred to in subparagraph (v) is made;<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the total value of the taxable supplies of the vendor from agricultural, pastoral or other farming activities-<\/span><\/p>\n


<\/span><\/p>\n

(aa)\u00a0\u00a0 has in the period of 12 months ending on the last day of any month of the calendar year not exceeded R1,5 million; and<\/span><\/p>\n


<\/span><\/p>\n

(bb)\u00a0\u00a0 is not likely to exceed that amount in the period of 12 months commencing at the end of the period referred to in item (aa);<\/span><\/p>\n


<\/span><\/p>\n

(iv)\u00a0 the vendor does not fall within Category C; and<\/span><\/p>\n


<\/span><\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 the vendor whose enterprise consists solely of agricultural, pastoral or other farming activities or the vendor referred to in section 50(2) or the association not for gain referred to in section 23(5), as the case may be, has made a written application to the Commissioner, in such form as the Commissioner may prescribe, for such first-mentioned vendor or the branch, division or separate enterprise in question, as the case may be, to be placed within Category D; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the vendor is a micro business that is registered in terms of the Sixth Schedule<\/a> to the Income Tax Ac<\/a>t and has made written application in such form as the Commissioner may prescribe, to be placed in Category D,<\/span><\/p>\n


<\/p>\n

and the Commissioner has directed that, with effect from the commencement date or such later date as may be appropriate, the vendor shall fall within Category D: Provided that a vendor falling within Category D shall cease to fall within that Category with effect from the commencement of a future period notified by the Commissioner, if written application is made by the person who made the application referred to in subparagraph (v) for the vendor to be placed within Category A, B, C or E or the Commissioner is satisfied that by reason of a change in circumstances that vendor should be placed within Category A, B, C or E.<\/p>\n

[Words following paragraph (b) substituted by section 28 of Act 44 of 2014 effective on 1 July 2015]<\/span><\/p>\n

[Subsection (4) amended by section 34 of Act 136 of 1991, section 78 of Act 30 of 2000, section 11 of Act 10 of 2005 and section 50 of Act 9 of 2006 and substituted by section 30 of Act 21 of 2012 effective on 1 March 2014]<\/span><\/p>\n

<\/p>\n

(4A)\u00a0 A vendor shall fall within Category E if-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the vendor is a company or a trust fund;<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the vendor\u2019s enterprise consists solely of one or more of the activities of-<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0letting of fixed property or the renting of movable goods to; or<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0the administration or management of,<\/span><\/p>\n


<\/p>\n

companies which are connected persons in relation to the vendor;<\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the recipients of those supplies are all registered vendors and are entitled to deductions of the full amount of tax in respect of those supplies;<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 tax invoices are issued once a year and payments of consideration for these supplies, by agreement between the parties, only become due once a year at the end of the \u201cyear of assessment\u201d as defined in section 1<\/a> of the Income Tax Act<\/a> of the vendor making the supplies; and<\/span><\/p>\n


<\/span><\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the vendor has made written application to the Commissioner in such form as the Commissioner may prescribe, to be placed in Category E,<\/span><\/p>\n


<\/p>\n

and the Commissioner has directed that, with effect from a date which he considers appropriate, the vendor shall fall within Category E, provided that a vendor falling within Category E shall cease to fall within that Category with effect from a date notified by the Commissioner if-<\/p>\n


<\/span><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 written application is made by the person who made the application referred to in paragraph (e) for the vendor to be placed in a different Category; or<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the Commissioner is satisfied that by reason of a change in circumstances, that vendor should be placed in Category A, B, C or D; or<\/span><\/p>\n

[Paragraph (ii) substituted by section 11 of Act 10 of 2005 and section 28 of Act 44 of 2014 effective on 1 July 2015]<\/span><\/p>\n


<\/span><\/p>\n

(iii)\u00a0 the vendor\u2019s placing in Category E results in any financial loss (including any loss of interest) to the State.<\/span><\/p>\n

[Subsection (4A) inserted by section 78 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(4B) \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4B) inserted by section 11 of Act 10 of 2005, amended by section 50 of Act 9 of 2006 and deleted by section 28 of Act 44 of 2014 effective on 1 July 2015]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (3)(a) and subsection (4)(a)(iii)-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 22 of Act 39 of 2013 effective on 1 March 2014]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the provisions of this Act relating to the determination of the value of any supply of goods or services, whether such supply is made before or on or after the commencement date, shall apply for the purposes of this paragraph, but no regard shall be had to any tax charged in respect of such supply; and<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the total value of the taxable supplies of a vendor within any period of 12 months referred to in subsection (3)(a) or (4)(a)(iii) shall not be deemed to have exceeded or be likely to exceed the amount referred to in subsection (3)(a) or the amount referred to in subsection (4)(a)(iii), as the case may be, where that total value exceeds or is likely to exceed that amount, as the case may be, solely as a consequence of-<\/span><\/p>\n

[Words preceding item (i) substituted by section 25 of Act 4 of 2008 effective on 1 March 2008 and section 22 of Act 39 of 2013 effective on 1 March 2014]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any cessation of, or any substantial or permanent reduction in the size or scale of, any enterprise carried on by the vendor; or<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the replacement of any plant or other capital asset used in any enterprise carried on by the vendor; or<\/span><\/p>\n


<\/span><\/p>\n

(iii)\u00a0 abnormal circumstances of a temporary nature.<\/span><\/p>\n

[Paragraph (b) amended by section 50 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 The tax periods applicable under this Act to any vendor shall be the tax periods applicable to the Category within which the vendor falls as contemplated in this section: Provided that-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the first such period shall commence on the commencement date or, where any person becomes a vendor on a later date, such later date;<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any tax period ending on the last day of a month, as applicable in respect of the relevant Category, may, instead of ending on such last day, end on a fixed day approved by the Commissioner, which day shall fall within 10 days before or after such last day: Provided that the future tax period so approved by the Commissioner must be used by the vendor for a minimum period of 12 months commencing from the tax period the change is made;<\/span><\/p>\n


<\/span><\/p>\n

(iii)\u00a0\u00a0\u00a0 the first day of any tax period of the vendor subsequent to the vendor\u2019s first tax period shall be the first day following-<\/span><\/p>\n


<\/span><\/p>\n

(a)\u00a0\u00a0\u00a0 the last day of the vendor\u2019s preceding tax period; or<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0 the fixed day as approved by the Commissioner in terms of paragraph (ii).<\/span><\/p>\n

[Subsection (6) amended by section 28 of Act 136 of 1992 and section 78 of Act 30 of 2000 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 27 (VAT) - Tax period","collection_order":142,"collection":1525,"post_modified":"2019-03-06 17:20:55","post_date":"2018-03-27 12:12:57"},{"ID":"13179","post_content":"

28. Returns and payments of tax<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Every vendor shall, within the period ending on the twenty-fifth day of the first month commencing after the end of a tax period relating to such vendor or, where such tax period ends on or after the first day and before the twenty-fifth day of a month, within the period ending on such twenty-fifth day-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 41 of Act 61 of 2008 and section 31 of Act 21 of 2012 effective on 20 December 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 furnish the Commissioner with a return reflecting such information as may be required for the purpose of the calculation of tax in terms of section 14<\/a> or 16<\/a>; and<\/span><\/p>\n

[Paragraph (a) substituted by section 37 of Act 32 of 2005 and section 31 of Act 8 of 2010 effective on 2 November 2010]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 calculate the amounts of such tax in accordance with the said section and pay the tax payable to the Commissioner or calculate the amount of any refund due to the vendor:<\/span><\/p>\n

<\/p>\n

Provided that-<\/p>\n


<\/span><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subparagraph (i) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where payment of the full amount of the tax is effected by means of a debit order and the requirements for the transfer of the tax have been met by the vendor, such debit order shall not be effected prior to the last business day of the month during which the said twenty-fifth day falls and the period within which the tax is required to be paid shall be deemed to end on the last business day of such month;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 32 of Act 36 of 2007]<\/span><\/p>\n

(iii)\u00a0\u00a0\u00a0 a vendor registered with the Commissioner to submit returns electronically is deemed to have submitted the return and made payment within the period contemplated in subsection (1) if the vendor submits the returns and makes full payment of the amount of tax electronically in the prescribed form and manner within the period ending on the last business day of the month during which that twenty-fifth day falls;<\/span><\/p>\n

[Subparagraph (iii) substituted by section 32 of Act 36 of 2007, section 271 of Act 28 of 2011 effective on 1 October 2012 and section 31 of Act 21 of 2012 effective on 20 December 2012]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Every vendor who is registered in terms of the provisions of Part III shall within the period allowed by subsection (1) of this section furnish the return referred to in that subsection in respect of each tax period relating to such vendor, whether or not tax is payable or a refund is due in respect of such period.<\/span><\/p>\n","post_title":"Section 28 (VAT) - Returns and payments of tax","collection_order":143,"collection":1525,"post_modified":"2019-03-06 17:20:47","post_date":"2018-03-27 12:13:26"},{"ID":"13181","post_content":"

29. Special records and payments<\/span><\/strong><\/p>\n

<\/p>\n

Where goods are deemed by section 8<\/a>(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-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0obtain and retain the following information in the manner prescribed by the Commissioner:<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the name and address of the seller and, if registered as a vendor, his or her VAT registration number;<\/span><\/p>\n


<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the 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;<\/span><\/p>\n


<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0the date of the sale;<\/span><\/p>\n


<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0the description and quantity of the goods sold; and<\/span><\/p>\n


<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0the 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);<\/span><\/p>\n

[Paragraph (a)\u00a0amended by\u00a0section 49\u00a0of\u00a0Act 16 of 2004\u00a0and by section\u00a0271 read with\u00a0paragraph 122\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011\u00a0and substituted by\u00a0section\u00a010(b)\u00a0of\u00a0Act 22 of 2018]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0pay to the Commissioner the amount of tax so charged; and<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0send or deliver to the owner a copy of the document reflecting the information referred to in paragraph (a),<\/span><\/p>\n

[Paragraph (c) substituted by section 10(c) of Act 22 of 2018]<\/span><\/p>\n

<\/p>\n

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.<\/p>\n

[Section 29 amended by section 10(a) and(d) of Act 22 of 2018]<\/span><\/p>\n

<\/p>\n

30. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 30 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 29 (VAT) - Special returns","collection_order":144,"collection":1525,"post_modified":"2021-04-08 12:28:10","post_date":"2018-03-27 12:14:03"},{"ID":"13183","post_content":"

31. Assessments<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make an assessment of the amount of tax payable by-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0\u2026\u2026\u2026<\/span><\/p>\n


<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 any person, not being a vendor, that supplies goods or services and represents that tax is charged on that supply; or<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 any vendor that supplies goods or services and such supply is not a taxable supply or such supply is a taxable supply in respect of which tax is chargeable at a rate of zero per cent, and in either case that vendor represents that tax is charged on such supply at a rate in excess of zero per cent;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 any person who holds himself or herself out as a person entitled to a refund or who produces, furnishes, authorises, or makes use of any tax invoice or document or debit note and has obtained any undue tax benefit or refund under the provisions of any regulation referred to in paragraph (d) of the definition of \u2018exported\u2019 in section 1, to which such person is not entitled.<\/span><\/p>\n

[Paragraph (f) substituted by section 28 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

[Subsection (1) amended by section 180 of Act 45 of 2003, section 41 of Act 34 of 2004, section 38 of Act 32 of 2005 and section 87 of Act 20 of 2006 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1), the person liable for the payment of any amount of tax assessable by the Commissioner shall be-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (a) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where the provisions of section 29<\/a> are applicable-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the seller referred to in that section, unless the provisions of subparagraph (ii) are applicable; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 the owner referred to in that section, if the said seller holds a written statement contemplated in section 8<\/a>(1)(b) furnished by the said owner and that written statement is incorrect; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 where subsection (1) (d) is applicable, the person referred to in that provision; or<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 where subsection (1) (e) is applicable, the vendor referred to in that provision.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner must give a notice of assessment, and-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where the assessment is made on a seller referred to in subsection 2 (b) (i), send a copy of that notice of assessment to the owner referred to in that subsection; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where the assessment is made on an owner referred to in subsection (2) (b) (ii), send a copy of that notice of assessment to the seller referred to in that subsection.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section, Part II<\/a>, Part VI<\/a> and sections 58<\/a>, 59<\/a>, 60<\/a> and 61<\/a>\u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the person referred to in subsection (1) (d) shall be deemed to be a vendor; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any tax represented to be charged on any supply referred to in subsection (1) (d) or (1) (e) shall be deemed to be tax payable by the vendor concerned and the amount thereof as assessed under this section shall be paid within the period allowed by the Commissioner.<\/span><\/p>\n","post_title":"Section 31 (VAT) - Assessments","collection_order":145,"collection":1525,"post_modified":"2019-03-06 17:20:27","post_date":"2018-03-27 12:15:10"},{"ID":"13185","post_content":"

PART V<\/strong><\/p>\n

OBJECTIONS AND APPEALS<\/strong><\/p>\n","post_title":"Part V - Objections and Appeals (VAT)","collection_order":146,"collection":1525,"post_modified":"2019-03-06 17:20:21","post_date":"2018-03-27 12:15:38"},{"ID":"13187","post_content":"

32. Objections to certain decisions<\/span><\/strong><\/p>\n

[Heading of section 32 substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The following decisions of the Commissioner are subject to objection and appeal:<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any decision given in writing by the Commissioner-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0in terms of section 23<\/a>(7) notifying that person of the Commissioner\u2019s refusal to register that person in terms of this Act;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in terms of section 24<\/a>(6) or (7) notifying that person of the Commissioner\u2019s decision to cancel any registration of that person in terms of this Act or of the Commissioner\u2019s refusal to cancel such registration; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

<\/p>\n

(iv)\u00a0 refusing to approve a method for determining the ratio contemplated in section 17<\/a>(1); or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any decision made by the Commissioner and served on that person in terms of section 50A<\/a>(3) or (4).<\/span><\/p>\n

[Subsection (1) amended by section 38 of Act 27 of 1997, section 97 of Act 30 of 1998, section 95 of Act 53 of 1999 and section 15 of Act 9 of 2007 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) substituted by section 182 of Act 45 of 2003 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) substituted by section 159 of Act 60 of 2001 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) substituted by section 159 of Act 60 of 2001 and section 15 of Act 9 of 2007 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) substituted by section 159 of Act 60 of 2001 and section 15 of Act 9 of 2007 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

33. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 33 amended by section 35 of Act 136 of 1991, section 160 of Act 60 of 2001, section 183 of Act 45 of 2003, section 34 of Act 36 of 2007, and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

34. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 34 amended by section 162 of Act 60 of 2001 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

35. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 35 substituted by section 163 of Act 60 of 2001 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

\u00a0<\/strong>36. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 36 substituted by section 2 of Act 61 of 1993, amended by section 18 of Act 140 of 1993, section 22 of Act 20 of 1994, s.33 of Act 37 of 1996, section 39 of Act 27 of 1997 and section 164 of Act 60 of 2001, substituted by section 38 of Act 18 of 2009 effective on 1 February 2011 \u2013 substitution repealed by section 271 (Schedule 1 paragraph 196) of Act 28 of 2011 effective on 1 October 2012 \u2013 and repealed by section 271 (Schedule 1 paragraph 127) of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

37. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 37 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 32 (VAT) - Objections to certain decisions","collection_order":147,"collection":1525,"post_modified":"2019-10-27 19:21:00","post_date":"2018-03-27 12:16:16"},{"ID":"13189","post_content":"

PART VI<\/strong><\/p>\n

PAYMENT, RECOVERY AND REFUND OF TA<\/strong><\/p>\n","post_title":"Part VI - Payment, Recovery and Refund of Tax (VAT)","collection_order":148,"collection":1525,"post_modified":"2019-03-06 17:20:02","post_date":"2018-03-27 12:17:06"},{"ID":"13191","post_content":"

38. Manner in which tax shall be paid<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of section 7<\/a>(3)(d) and section 13<\/a>(5) and (6), the tax payable under this Act must be paid in full within the time allowed by section 14<\/a> or section 28<\/a> or section 29<\/a>, whichever is applicable.<\/span><\/p>\n

[Subsection (1) substituted by section 165 of Act 60 of 2001and section 39 of Act 32 of 2005]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner is satisfied that due to circumstances beyond the control of the person liable for the payment of the tax the amount of tax due cannot be accurately calculated within the time allowed by section 14<\/a> or section 28<\/a> or section 29<\/a>, whichever is applicable, the Commissioner may in his or her discretion and subject to such conditions as he or she may impose, agree to accept a payment of a deposit by such person of an amount equal to the estimated liability of such person for such tax.<\/span><\/p>\n

[Subsection (2) substituted by section 39 of Act 32 of 2005]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Such payment shall be deemed to be a provisional payment in respect of the liability of the said person for such tax, as finally determined, and when such liability is so determined any amount paid in excess shall be refundable to such person and any amount short-paid shall be recoverable from him.<\/span><\/p>\n","post_title":"Section 38 (VAT) - Manner in which tax shall be paid","collection_order":149,"collection":1525,"post_modified":"2019-03-06 17:19:26","post_date":"2018-03-27 12:18:04"},{"ID":"13193","post_content":"

39. Penalty for failure to pay tax when due<\/span><\/strong><\/p>\n

[Heading of section 39 substituted by section 271 of Act 28 of 2011 effective on 1 October 2012 except to the extent related to interest in respect of which the wording prior to the amendment applies]<\/span><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 If any person who is liable for the payment of tax and is required to make such payment in accordance with the provisions of section 14, 28(1) or 29, fails to pay any amount of such tax within the period for the payment of such tax specified in the said provisions, the Commissioner must, in accordance with Chapter 15 of the Tax Administration Act, impose a penalty equal to 10 per cent of the said amount of tax.<\/span><\/p>\n

[Subsection (1) amended by section 30 of Act 136 of 1992 and section 3 of Act 61 of 1993 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012 except to the extent related to interest in respect of which the wording prior to the amendment applies]<\/span><\/p>\n

\u00a0<\/p>\n

\u00a0(2)\u00a0\u00a0\u00a0 ...........<\/span><\/p>\n

[Subsection (2) amended by section 3 of Act 61 of 1993 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012 except to the extent related to interest in respect of which the wording prior to the amendment applies]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 If any person who is liable for the payment of tax in accordance with the provisions of section 8<\/a>(2C) or 8<\/a>(2D) fails to pay any amount of such tax within the period allowed for the payment of such tax in terms of that section, the person shall, in addition to such amount of tax, pay where payment of the said amount of tax is made on or after the first day of the month following the month during which the period allowed for payment of the tax ended, interest on the said amount of tax, calculated at the prescribed rate (but subject to the provisions of section 45A<\/a>) for each month or part of a month in the period reckoned from the said first day.<\/span><\/p>\n

[Subsection (3) amended by section 3 of Act 61 of 1993, deleted by section 105 of Act 32 of 2004 and inserted by section 114 of Act 60 of 2008 effective on 1 March 2009]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where any importer of goods which are required to be entered under the Customs and Excise Act, fails to pay any amount of tax payable in respect of the importation of the goods on the date on which the goods are entered under the said Act for home consumption in the Republic or the date on which customs duty is payable in terms of the said Act in respect of the importation or, if such duty is not payable, the date on which it would be so payable if it had been payable, whichever date is later, the Commissioner must, in accordance with Chapter 15 of the Tax Administration Act, impose on that importer a penalty equal to 10 per cent of the said amount of tax.<\/span><\/p>\n

[Subsection (4) substituted by section 37 of Act 136 of 1991, amended by section 3 of Act 61 of 1993, deleted by section 40 of Act 27 of 1997, inserted by section 184 of Act 45 of 2003 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012 except to the extent related to interest in respect of which the wording prior to the amendment applies]<\/span><\/p>\n

\u00a0<\/p>\n

(5) \u00a0\u00a0\u00a0 Where any person who is liable for the payment of tax fails to pay any amount of such tax on the date on which in terms of the Customs and Excise Act, liability arises for the payment of the excise duty or environmental levy referred to in section 7(3)(a), the Commissioner must, in accordance with Chapter 15 of the Tax Administration Act, impose on that person a penalty equal to 10 per cent of the said amount of tax.<\/span><\/p>\n

[Subsection (5) substituted by section 37 of Act 136 of 1991, amended by section 3 of Act 61 of 1993, deleted by section 166 of Act 60 of 2001, inserted by section 50 of Act 16 of 2004 and substituted by section 22 of Act 9 of 2005 and by section 271 of Act 28 of 2011 effective on 1 October 2012 except to the extent related to interest in respect of which the wording prior to the amendment applies.]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (6) amended by section 3 of Act 61 of 1993 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (7) substituted by section 23 of Act 20 of 1994 and section 40 of Act 27 of 9, amended by section 50 of Act 16 of 2004, section 105 of Act 32 of 2004 and section 114 of Act 60 of 2008, substituted by section 39 of Act 18 of 2009 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012 except to the extent related to interest in respect of which the wording prior to the amendment applies]<\/span><\/p>\n

\u00a0<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this section, the Commissioner may prescribe, by notice in the Gazette<\/em>, that any interest on any outstanding amount payable in terms of this Act, is calculated on the daily balance owing and compounded monthly from such date and for such period as the Commissioner may prescribe.<\/span><\/p>\n

[Subsection (8) deleted by section 184 of Act 45 of 2003 and added by section 39 of Act 18 of 2009]<\/span><\/p>\n

[Subsection (8) to be deleted by section 271 of Act 28 of 2011 with effect from a date determined by the President by proclamation in the Gazette]<\/span><\/p>\n

\u00a0<\/strong><\/p>\n

40. ..........<\/span><\/strong><\/p>\n

[Section 40 amended by section 31 of Act 136 of 1992 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

40A.\u00a0 <\/strong>..........<\/strong><\/span><\/p>\n

[Section 40A inserted by section 23 of Act 9 of 2005 and repealed by section 100 of Act 43 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\u00a0<\/p>\n

40B.\u00a0\u00a0\u00a0 <\/strong>..........<\/strong><\/span><\/p>\n

[Section 40B inserted by section 51 of Act 9 of 2006 and repealed by section 101 of Act 43 of 2014 effective on 20 January 2015]<\/span><\/p>\n","post_title":"Section 39 (VAT) - Penalty for failure to pay tax when due","collection_order":150,"collection":1525,"post_modified":"2019-03-06 17:19:15","post_date":"2018-03-27 12:19:06"},{"ID":"13195","post_content":"

40C.\u00a0\u00a0Liability of bargaining councils or political parties for tax and limitation of refunds<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 This section applies in respect of the supply of goods or services contemplated in section 12<\/a>(l) or (m) before 1 January 2013, by any bargaining council or political party, as the case may be.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner before 1 January 2013, issued an assessment to levy tax at the rate referred to in section 7<\/a>(1) in respect of any supply of goods or services contemplated in subsection (1), the Commis\u00adsioner must, on written application, reduce that assessment to the extent that the amount of tax, additional tax, penalty or interest in respect of that assessment was not yet paid on that date: Provided that the reduced assessment will not result in a refund to that bargaining council or political party.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may not after 1 January 2013 make any assessment in respect of any supply of goods or services contemplated in subsection (1).<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 If a bargaining council or political party charged tax at the rate referred to in section 7<\/a>(1) in respect of any supply contemplated in subsection (1), the Commissioner may not refund any such tax or any penalty or interest that arose as a result of the late payment of such tax, received or accrued from that bargaining council or political party to the Commissioner.<\/span><\/p>\n

[Section 40C inserted by section 151 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n","post_title":"Section 40C (VAT) - Liability of bargaining councils or political parties for tax and limitations of refunds","collection_order":151,"collection":1525,"post_modified":"2019-03-06 17:19:07","post_date":"2018-03-27 12:20:09"},{"ID":"13197","post_content":"

40D.\u00a0 Liability for tax and limitation of refunds in respect of National Housing Programmes<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 This section applies in respect of the supply of services deemed to be made by the vendor in terms of section 8<\/a>(23) which services were supplied before 1 April 2017.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner issued any assessment relating to tax periods ending before 1 April 2017 for an amount of tax or additional tax in respect of any supply of services as contemplated in subsection (1) in respect of application of the provisions as contemplated in section 11<\/a>(2)(s) in respect of that supply, the Commissioner must, on written application by the vendor, amend that assessment to the extent that the amount of tax, additional tax, penalty or interest that arose as a result of that assessment has not yet been paid on that date: Provided that the assessment does not result in a refund to the vendor.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may not make any assessment for tax periods ending before 1 April 2017 in respect of the deemed supply of services contemplated in subsection (1).<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 If the vendor has charged tax at the rate referred to in section 7<\/a>(1) instead of the rate of tax in terms of section 11<\/a>(2)(s) in respect of the supply contemplated in subsection (1), the Commissioner may not refund any such tax or any penalty or interest that arose as a result of the late payment of such tax, paid by the vendor to the Commissioner.<\/span><\/p>\n

[Section 40D inserted by section 85 of Act 17 of 2017 effective on 1 April 2017]<\/span><\/p>\n","post_title":"Section 40D (VAT) - Liability for tax and limitation of refunds in respect of National Housing Programmes","collection_order":152,"collection":1525,"post_modified":"2019-05-31 11:55:54","post_date":"2018-03-27 12:20:59"},{"ID":"13199","post_content":"

41. Liability for tax in respect of certain past supplies or importations<\/span><\/strong><\/p>\n

<\/p>\n

Notwithstanding anything to the contrary in this Act (other than the provisions of section 41B<\/a>)-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 no amount of tax otherwise properly chargeable and payable by any person or not deductible by him under this Act, shall be recoverable by the Commissioner in respect of any past supply of goods or services or any past importation of goods if, in terms of a general written ruling by the Commissioner or a general oral ruling given by him prior to 9 July 1993 which had not been withdrawn by him at the time at which the said person became contractually obliged to supply or receive such goods or services, as the case may be, no tax was payable or a deduction was allowed in respect of such supply or importation;<\/span><\/p>\n

[Paragraph (a) substituted by section 36 of Act 97 of 1993 and section 98 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 no further amount of tax shall be recoverable by the Commissioner in respect of or in relation to any past supply of goods or services or any past importation of goods if, in terms of a general written ruling by the Commissioner or a general oral ruling given by him prior to 9 July 1993 which had not been withdrawn by him at the time of such supply or importation, the tax payable or deductible in respect of such supply or importation had been calculated and paid or had been deducted in accordance with such ruling, as the case may be;<\/span><\/p>\n

[Paragraph (b) substituted by section 36 of Act 97 of 1993 and section 98 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 where any written decision or, prior to 9 July 1993 an oral decision has been given by the Commissioner-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 to the effect that any person is required or not required to be registered as a vendor in terms of the provisions of this Act; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 as to the taxable or non-taxable nature of any supply of goods or services by any person or of the importation of goods by any person (including any decision as to the applicability of any exemption or rate of zero per cent) or as to the deductibility or non-deductibility in terms of section 16<\/a>(3) of tax in respect of the supply to any person of goods or services or the importation by any person of goods,<\/span><\/p>\n

<\/p>\n

and such decision is subsequently withdrawn, such withdrawal shall, as respects any contractual obligation incurred in accordance with the decision given by the Commissioner by the person concerned before such withdrawal to supply or receive the goods or services concerned, not affect the liability or non-liability of that person for the payment of tax in accordance with such decision or his entitlement or otherwise to a deduction of tax, as determined in accordance with such decision, as the case may be, provided such decision was accepted by the said person and all the material facts were known to the Commissioner when the decision was given:<\/p>\n

[Paragraph (c) amended by section 36 of Act 97 of 1993 and substituted by section 98 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

: Provided further that paragraphs (a), (b) and (c) shall not apply to-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a written decision or a general written ruling issued by the Commissioner prior to 1 January 2007 in respect of supplies which are or will be made or goods imported on or after 1 January 2007, except to the extent that the Commissioner prescribes in writing that the written decision or the general written ruling has binding effect on or after that date; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 a written decision or a general written ruling issued by the Commissioner on or after 1 January 2007.<\/span><\/p>\n

[Further proviso added by section 16 of Act 9 of 2007 with effect from 1 January 2007]<\/span><\/p>\n

[Section 41 amended by section 39(1)(a) of Act 21 of 2006, by section 16(1) of Act 9 of 2007 and by section 11 of Act 22 of 2018]<\/span><\/p>\n

<\/p>\n

41A.\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 41A inserted by section 40 of Act 21 of 2006 with effect from 1 January 2007 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 41 (VAT) - Liability in respect of certain past supplies or importations","collection_order":153,"collection":1525,"post_modified":"2020-07-17 11:53:52","post_date":"2018-03-27 12:22:14"},{"ID":"13201","post_content":"

41B.\u00a0\u00a0\u00a0 VAT class ruling and VAT ruling<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner may issue a VAT class ruling or a VAT ruling and in applying the provisions of Chapter 7<\/a> of the Tax Administration Act<\/a>, 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-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the provisions of sections 79<\/a>(4)(f), (k), (6) and 81<\/a>(1)(b) of the Tax Administration Act<\/a> shall not apply to any VAT class ruling or VAT ruling\u037e<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0an 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-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is for an advance tax ruling that qualifies for acceptance in terms of Chapter 7<\/a> of the Tax Administration Act<\/a>\u037e and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0 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.<\/span><\/p>\n

[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]<\/span><\/p>\n

\u00a0<\/strong><\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section-<\/span><\/p>\n

<\/p>\n

\u201cVAT class ruling\u201d<\/strong> means a written statement issued by the Commissioner to a class of vendors or persons regarding the interpretation or application of this Act;<\/p>\n

<\/p>\n

\u201cVAT ruling\u201d<\/strong> means a written statement issued by the Commissioner to a person regarding the interpretation or application of this Act.<\/p>\n

\u00a0<\/strong><\/p>\n

<\/p>\n

42. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 42 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

43. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[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]<\/span><\/p>\n","post_title":"Section 41B (VAT) - VAT class ruling and VAT ruling","collection_order":154,"collection":1525,"post_modified":"2020-07-17 12:27:00","post_date":"2018-03-27 12:24:26"},{"ID":"13203","post_content":"

44. Refunds<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (1) amended by section 37 of Act 97 of 1993, section 100 of Act 30 of 1998, section 98 of Act 53 of 1999 and section 88 of Act 20 of 2006 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012 except to the extent related to interest in respect of which the wording prior to the amendment applies]<\/span><\/p>\n

<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall not make a refund under Chapter 13<\/a> of the Tax Administration Act<\/a> unless-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026<\/span><\/p>\n

[Paragraph (a) substituted by section 42 of Act 27 of 1997 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (b) amended by section 98 of Act 53 of 1999, substituted by section 88 of Act 20 of 2006 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the Commissioner is satisfied that any amount of output tax claimed to be refundable to a vendor will, if such amount has been borne by any other person, in turn be refunded by the vendor to such other person;<\/span><\/p>\n

[Paragraph (c) amended by section 180 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 the vendor has furnished the Commissioner in writing with particulars of the enterprise\u2019s banking account or account with a similar institution to enable the Commissioner to transfer a refund or other amount due to the vendor to such account: Provided that where the vendor which is-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a company that is not a resident of the Republic requests that a refund or other amount be transferred to a bank account or an account with a similar institution in the Republic other than that account of the vendor; or<\/span><\/p>\n

<\/p>\n

(ii)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0a subsidiary company, as defined in section 1 of the Companies Act, 2008 (Act No. 71 of 2008), of a holding company, as defined in section 1 of that Act, requests that a refund or other amount be transferred to the bank account or the account with a similar institution in the Republic of that holding company;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 a subsidiary company, as defined in section 1 of the Companies Act, 2008 (Act No. 71 of 2008), requests that a refund or other amount be transferred to the bank account or the account with a similar institution in the Republic of another subsidiary company of its holding company, as defined in section 1 of that Act; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0a holding company, as defined in section 1 of the Companies Act, 2008 (Act No. 71 of 2008), requests that a refund or other amount be transferred to the bank account or the account with a similar institution in the Republic of its subsidiary company, as defined in section 1 of that Act,<\/span><\/p>\n

[Paragraph (ii) substituted by section 180 of Act 31 of 2013 effective on 1 April 2014]<\/span><\/p>\n

<\/p>\n

the vendor must notify the Commissioner in writing and must indemnify the Commissioner against any loss by the vendor or the State as a result of such instruction.<\/p>\n

[Paragraph (d) added by section 168 of Act 60 of 2001 and proviso substituted by section 43 of Act 61 of 2008 effective on 1 April 2009]<\/span><\/p>\n

<\/p>\n

(4)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 A refund of the amount of the excess contemplated in section 16<\/a>(5) may only be made by the Commissioner if the return reflecting that amount is submitted within five years after the date on which the return was due to be submitted.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The amount of an excess contemplated in section 16<\/a>(5) is regarded as a payment to the National Revenue Fund if the amount is reflected on a return submitted after the period contemplated in paragraph (a).<\/span><\/p>\n

[Subsection (4) amended by section 37 of Act 97 of 1993 and section 98 of Act 53 of 1999, substituted by section 88 of Act 20 of 2006, deleted by section 271 of Act 28 of 2011 and re-inserted by section 28 of Act 16 of 2016 effective on 26 October 2016]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (6) substituted by section 100 of Act 30 of 1998 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Where the vendor has failed to furnish a return for any tax period as required by this Act, the Commissioner may withhold payment of any amount refundable to the vendor under section 190 of the Tax Administration Act until the vendor has furnished such return as so required.<\/span><\/p>\n

[Subsection (7) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (8) substituted by section 42 of Act 27 of 1997 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make or authorise a refund of any amount of tax which has become refundable to any person under the provisions of any regulation referred to in paragraph (d) of the definition of \u2018exported\u2019 in section 1<\/a>.<\/span><\/p>\n

[Subsection (9) substituted by section 31 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 The amount determined under section 191<\/a>(3) of the Tax Administration Act<\/a> must be accounted for as provided in section 16<\/a>(5), but any refundable amount (irrespective of the quantum thereof) is refundable in full to a vendor in respect of its final tax period on the cancellation of its registration as a vendor.<\/span><\/p>\n

[Subsection (10) added by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(11) <\/span><\/p>\n

<\/p>\n

(a<\/em>) A refund of the amount erroneously paid, as contemplated in section 190<\/a>(1)(b) of the Tax Administration Act<\/a>, may only be made by the Commissioner where the claim for the refund of such erroneous payment is received by the Commissioner within five years after the date on which the erroneous payment was made\u037e<\/span><\/p>\n

<\/p>\n

(b<\/em>) A claim for a refund under paragraph (a) shall be deemed not to have been received where the vendor has not furnished the Commissioner in writing with the particulars of the enterprise\u2019s banking account or an account with a similar institution, as contemplated in subsection (3)(d), within 90 days from the submission of the claim.<\/span><\/p>\n

[Subsection (11) added by section 12 of Act 22 of 2018]<\/span><\/p>\n","post_title":"Section 44 (VAT) - Refunds","collection_order":155,"collection":1525,"post_modified":"2020-07-17 11:54:27","post_date":"2018-03-27 12:24:56"},{"ID":"13205","post_content":"

45. Interest on delayed refunds<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0Where the Commissioner does not within the period of 21 business days after the date on which the vendor\u2019s return in respect of a tax period is received by an office of the South African Revenue Service refund any amount refundable in terms of section 44<\/a>, interest shall be paid on such amount at the prescribed rate (but subject to the provisions of section 45A<\/a>) and calculated for the period commencing at the end of the first-mentioned period to the date of payment of the amount so refundable: Provided that-<\/span><\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where such return made by the vendor is incomplete or defective in any material respect the said period of 21 business days shall be reckoned from the date on which-<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0\u00a0\u00a0the vendor rectifies the return and satisfies the Commissioner in writing that the incompleteness or defectiveness of the return does not affect the amount refundable; or<\/span><\/p>\n

[Subparagraph (aa) substituted by\u00a0section 101(a)\u00a0of\u00a0Act 30 of 1998]<\/span><\/p>\n

\u00a0<\/p>\n

(bb)\u00a0\u00a0\u00a0information is received by the Commissioner to enable him to make an assessment upon the vendor reflecting the amount properly refundable to the vendor;<\/span><\/p>\n

[Paragraph (i)\u00a0substituted by\u00a0section 43(a)\u00a0of\u00a0Act 27 of 1997\u00a0and amended by\u00a0section 101(a)\u00a0of\u00a0Act 30 of 1998. Subparagraph (bb) substituted by\u00a0section 101(a)\u00a0of\u00a0Act 30 of 1998]<\/span><\/p>\n

\u00a0<\/p>\n

(iA)\u00a0\u00a0 where the vendor is in default in respect of any of his obligations under this Act or any other Act administered by the Commissioner, to furnish a return as required by such Act, the said period of 21 business days shall be reckoned from the date on which any such outstanding return or returns furnished by the vendor as required by such Act are received by an office of the South African Revenue Service;<\/span><\/p>\n

[Paragraph (iA) inserted by section 43 of Act 27 of 1997 and substituted by section 101 of Act 30 of 1998 and section 169 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0where the Commissioner is prevented from satisfying himself as to the amount refundable in terms of section 44<\/a> by reason of not being able to gain access to the books and records of the vendor concerned after having, within a reasonable time, made a request by registered post, facsimile transmission, electronic means or personal delivery, to the vendor for access to such books and records during the period of 21 business days contemplated in this subsection, the said period of 21 business days shall be suspended from the date of despatch of such request by registered post, facsimile transmission, electronic means or the date of delivery of the personal delivery, until the date on which such access is granted;<\/span><\/span><\/p>\n

[Paragraph (ii)\u00a0substituted by\u00a0section 101(b)\u00a0of\u00a0Act 30 of 1998\u00a0and by\u00a0section 23(b)\u00a0of\u00a0Act 18 of 2023]<\/span><\/p>\n

\u00a0<\/p>\n

(iiA)\u00a0 where the vendor-<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0 has not furnished the Commissioner with the particulars of the banking account of the enterprise; or<\/span><\/p>\n

\u00a0<\/p>\n

(bb)\u00a0\u00a0 has not notified the Commissioner that a refund or other amount be transferred to a bank account or an account with a similar institution other than that of the vendor as contemplated in the proviso to section 44<\/a>(3)(d),<\/span><\/p>\n

\u00a0<\/p>\n

the said period of 21 days shall be reckoned from the date the vendor furnishes the Commissioner with the particulars of the bank account or account with a similar institution of the enterprise or from the date the vendor has notified the Commissioner that a refund or other amount be transferred to a bank account or an account with a similar institution other than that of the vendor;<\/p>\n

[Paragraph (iiA) inserted by section 44 of Act 61 of 2008 effective on 1 April 2009]<\/span><\/p>\n

\u00a0<\/p>\n

(iii)\u00a0\u00a0\u00a0 where the vendor is not a resident of the Republic and-<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0 has not appointed a representative vendor as contemplated in section 48<\/a>(1) in the Republic or has not furnished the Commissioner with the particulars of such representative vendor; or<\/span><\/p>\n

\u00a0<\/p>\n

(bb)\u00a0\u00a0 has not opened a banking account in the Republic as required by paragraph (ii) (bb) of the proviso to section 23<\/a> (2) or has not furnished the Commissioner with the particulars of such banking account,<\/span><\/p>\n

\u00a0<\/p>\n

the said period of 21 business days shall be reckoned from the date the vendor furnishes the Commissioner with the particulars of such representative vendor or banking account, as the case may be.<\/p>\n

[Paragraph (iii) added by section 43 of Act 27 of 1997]<\/span><\/p>\n

[Subsection (1) amended by section 33 of Act 136 of 1992 and section 4 of Act 61 of 1993, substituted by section 24 of Act 20 of 1994 and amended by section 169 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where the amount of any interest paid to a person in terms of subsection (1) is in excess of the current amount, the Commissioner may recover the amount of the excess under section 40(2)(a) as if it were tax payable by such person.<\/span><\/p>\n

[Subsection (2) substituted by section 32 of Act 44 of 2014 effective on 20 January 2015. (substitution amended by section 136 of Act 23 of 2015 effective on 20 January 2015 <\/span>substituted with the previous version as it was prior to the amendment by section 32 of Act 44 of 2014]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The payment by the Commissioner of any interest under the provisions of this section shall be deemed to be a drawback from revenue charged to the National Revenue Fund.<\/span><\/p>\n

[Subsection (3) added by section 19 of Act 140 of 1993 and amended by section 33 of Act 37 of 1996]<\/span><\/p>\n","post_title":"Section 45 (VAT) - Interest on delayed refunds","collection_order":156,"collection":1525,"post_modified":"2024-01-15 20:53:48","post_date":"2018-03-27 12:25:48"},{"ID":"13208","post_content":"

45A.\u00a0\u00a0\u00a0 Calculation of interest payable under this Act<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Where-<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any interest is payable under the provisions of section 36, 39<\/a> or 45<\/a>;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the rate at which such interest is payable has with effect from any date been altered; and<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 such interest is payable in respect of any period or any number of months or any part of a month which commenced before the said date,<\/span><\/p>\n

\u00a0<\/p>\n

the interest to be determined in respect of that portion of such period which ended immediately before the said date or in respect of any such months or part of a month which commenced before the said date shall be calculated as if the said rate had not been so altered.<\/p>\n

[Section 45A inserted by section 5 of Act 61 of 1993]<\/span><\/p>\n

[Section 45A to be repealed by section 271 of Act 28 of 2011 with effect from a date determined by the President by proclamation in the Gazette]<\/span><\/p>\n","post_title":"Section 45A (VAT) - Calculation of interest payable under this Act","collection_order":157,"collection":1525,"post_modified":"2019-03-06 17:18:14","post_date":"2018-03-27 12:44:56"},{"ID":"13210","post_content":"","post_title":"Part VII - Representative Vendors (VAT)","collection_order":158,"collection":1525,"post_modified":"2019-03-06 17:18:08","post_date":"2018-03-27 12:45:47"},{"ID":"13212","post_content":"

46. Persons acting in a representative capacity<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

The natural person who resides in the Republic responsible for the duties imposed by this Act-<\/p>\n

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 on any company shall be the public officer thereof or, in the case of any company which is placed under business rescue in terms of Chapter 6 of the Companies Act, 2008 (Act No. 71 of 2008), or in liquidation, the business rescue practitioner or the liquidator thereof;<\/span><\/p>\n

[Paragraph (a) substituted by section 271 of Act 28 of 2011 and section 33 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 on any public authority shall be any person responsible for accounting for the receipt and payment of moneys under the provisions of any law or for the receipt and payment of moneys or funds on behalf of such public authority;<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 on a municipality shall be any person responsible for accounting for the receipt and payment of moneys or funds on behalf of such municipality;<\/span><\/p>\n

[Paragraph (c) substituted by section 15 of Act 10 of 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 on any corporate or unincorporate body (other than a company) shall be any person who is the treasurer of that body or whose functions are similar to those of a treasurer of that body;<\/span><\/p>\n

\u00a0<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 on a person under legal disability shall be his guardian, curator or administrator or the other person having the management or control of his affairs;<\/span><\/p>\n

\u00a0<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0 on any person who is not a resident of the Republic or any person (other than a company) who is for the time being out of the Republic, shall be any agent of such person controlling such person\u2019s affairs in the Republic or any manager of any enterprise of such person in the Republic;<\/span><\/p>\n

\u00a0<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 on a deceased person or his estate shall be the executor or administrator of such estate;<\/span><\/p>\n

\u00a0<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 on an insolvent person or his estate shall be the trustee or administrator of such estate;<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 on any trust fund shall be the person administering the fund in a fiduciary capacity;<\/span><\/p>\n

\u00a0<\/p>\n

(j) \u00a0\u00a0\u00a0\u00a0 on a foreign donor funded project shall be any person responsible for accounting for the receipt and payment of moneys or funds on behalf of such foreign donor funded project:<\/span><\/p>\n

[Paragraph (j) added by section 41 of Act 35 of 2005]<\/span><\/p>\n

[Section 46 amended by section 185 of Act 45 of 2003]<\/span><\/p>\n

\u00a0<\/p>\n

47. ..........<\/span><\/strong><\/p>\n

[Section 47 amended by section 170 of Act 60 of 2001 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

48. ..........<\/span><\/strong><\/p>\n

[Section 48 amended by section 99 of Act 53 of 1999, s.186 of Act 45 of 2003, section 106 of Act 32 of 2004 and section 16 of Act 10 of 2006 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

49. ..........<\/span><\/strong><\/p>\n

[Section 49 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 46 (VAT) - Persons acting in a representative capacity","collection_order":159,"collection":1525,"post_modified":"2019-03-06 17:18:00","post_date":"2018-03-27 12:46:28"},{"ID":"13214","post_content":"

PART VIII<\/strong><\/p>\n

SPECIAL PROVISIONS<\/strong><\/p>\n","post_title":"Part VIII - Special Provisions (VAT)","collection_order":160,"collection":1525,"post_modified":"2019-03-06 17:17:51","post_date":"2018-03-27 12:47:22"},{"ID":"13216","post_content":"

50. Separate enterprises, branches and divisions<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0Where separate enterprises are carried on by any vendor or an enterprise is carried on by any vendor in branches or divisions, the vendor may apply in writing to the Commissioner for any such separate enterprise, branch or division to be registered separately for the purposes of this Act: Provided that the activities carried on by a vendor, being an implementing agency, in the course of implementing, operating, administering or managing a foreign donor funded project shall, for the purposes of subsection (2A), be regarded as an enterprise carried on separately from that vendor\u2019s other enterprise activities.<\/span><\/p>\n

[Subsection (1)\u00a0amended by\u00a0section 72(1)(a<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0Subject to the provisions of subsection (2A), the Commissioner shall, upon application made under\u00a0subsection (1), register any separate enterprise, branch or division as a separate vendor if each such separate enterprise, branch or division maintains an independent system of accounting and can be separately identified by reference to the nature of the activities carried on or the location of the separate enterprise, branch or division, and where any such separate enterprise, branch or division is so separately registered, the activities carried on by that separate enterprise, branch or division shall be deemed to be carried on by a person separate from the vendor referred to in\u00a0subsection (1).<\/span><\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section 72(1)(b<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n

<\/p>\n

(2A\u00a0\u00a0\u00a0\u00a0The implementing agency shall be required to make application to the Commissioner to register the activities referred to in the proviso to subsection (1)\u00a0as a separate branch of the vendor: Provided that the activities in relation to each foreign donor funded project shall be registered as a separate branch of the vendor and such vendor shall maintain an independent system of accounting for each foreign donor funded project.<\/span><\/p>\n

[Subsection (2A)\u00a0inserted by\u00a0section 72(1)(c<\/em>)\u00a0of\u00a0Act\u00a034 of 2019\u00a0effective on 1\u00a0April, 2020]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, with effect from a date determined by him, cancel any registration in terms of subsection (2) of any separate enterprise, branch or division, if-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the vendor referred to in subsection (1) has applied to the Commissioner in writing for such registration to be cancelled; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 it appears to the Commissioner that the duties or obligations of such separate enterprise, branch or division have not been satisfactorily performed or carried out,<\/span><\/p>\n

<\/p>\n

and any activity carried on by that separate enterprise, branch or division shall as from the said date be deemed to be carried on by the said vendor.<\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall cancel the separate registration of any separate enterprise, branch or division on the cancellation of the registration of the vendor referred to in subsection (1).<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Where any separate enterprise, branch or division separately registered under this section fails to do anything required to be done under this Act, the liability for the doing of that thing shall revert to the vendor referred to in subsection (1).<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the preceding provisions of this section, any decision or determination of the Commissioner made under section 15<\/a> or 27<\/a> in respect of the vendor referred to in subsection (1) of this section shall, for the purposes of this Act, apply equally to each separate enterprise, branch or division of the vendor which is separately registered under this section: Provided that where a decision or determination is made by the Commissioner under subsection (2) of section 27<\/a> which applies in respect of any such separate enterprise, branch or division, this subsection shall not be construed as preventing the Commissioner from making a separate decision or determination under subsection (4) of the said section in the circumstances contemplated in that subsection in respect of any other separate enterprise, branch or division of the said vendor.<\/span><\/p>\n

[Subsection (6) substituted by section 38 of Act 136 of 1991 and section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(7) Notwithstanding the provisions of this section, any amount that is refundable under section 190<\/a> of the Tax Administration Act<\/a> (including interest thereon) to the vendor referred to in subsection (1) or any separate enterprise, branch or division, which is registered separately in terms of subsection (2), may be set off against the outstanding tax debt of the vendor referred to in subsection (1) or any separate enterprise, branch or division, which is registered separately in terms of subsection (2), as the case may be.<\/span><\/p>\n

[Subsection (7) added by section 13 of Act 22 of 2018]<\/span><\/p>\n","post_title":"Section 50 (VAT) - Separate enterprises, branches and divisions","collection_order":161,"collection":1525,"post_modified":"2021-02-13 21:41:54","post_date":"2018-03-27 14:25:28"},{"ID":"13218","post_content":"

50A.\u00a0 Separate persons carrying on same enterprise under certain circumstances deemed to be <\/strong>single person<\/strong><\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 23<\/a>, if the Commissioner makes a decision\u00a0 under this section, the persons named in the decision shall be deemed to be a single person carrying on the activities of an enterprise described in the decision and that person shall be liable to be registered in terms of section 23<\/a> with effect from the date of the decision or, if the decision so provides, from such date as may be specified therein.<\/span><\/p>\n

[Subsection (1) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall not make a decision under this section naming any person unless he or she is satisfied-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 that such person is making or has made taxable supplies; and<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 that the activities in the course of which he makes or made those taxable supplies form only part of certain activities which should properly be regarded as those of the enterprise described in the decision, the other activities of that enterprise being carried on at that time or previously by one or more other persons; and<\/span><\/p>\n

[Paragraph (b) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 that, if all the taxable supplies of that enterprise were taken into account, a person carrying on that enterprise should at that time be liable to be registered in terms of subsection (1); and<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 that the main reason or one of the main reasons for the person concerned carrying on the activities first referred to in subparagraph (b) in the way he does is the avoidance of a liability to be so registered (whether that liability would be his, another person\u2019s or that of two or more persons jointly).<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 A decision made under this section shall be served on each of the persons named in it.<\/span><\/p>\n

[Subsection (3) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where, after a decision has been given under this section specifying a description of the enterprise, it appears to the Commissioner that a person who was not named in that decision is making taxable supplies in the course or furtherance of activities which should properly be regarded as part of the activities of that enterprise, the Commissioner may make and serve on him a supplementary decision referring to the earlier decision and the description of the enterprise specified in it and adding that person\u2019s name to those of the persons named in the earlier direction with effect from-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the date on which he began to make those taxable supplies; or<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 if it was later, the date with effect from which the single person referred to in the earlier direction became liable to be registered in terms of this section.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 If, immediately before a decision (including a supplementary decision) is made under this section, any person named in the decision is registered in respect of the taxable supplies made by him or her as contemplated in subsection (2) or (4), he or she shall cease to be liable to be so registered with effect from-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the date with effect from which the single person concerned became liable to be registered; or<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the date of the decision,<\/span><\/p>\n


<\/p>\n

whichever date is the later.<\/p>\n

[Subsection (5) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 In relation to an enterprise specified in a decision (including a supplementary decision) under this section, the persons named in such decision, who together are deemed to be the liable person, are in subsections (7) and (8) referred to as the members.<\/span><\/p>\n

[Subsection (6) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, where a decision is made under this section-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the person carrying on the enterprise specified in the decision shall be registrable in such name as the members may jointly nominate upon compliance with the provisions of section 23<\/a>(2);<\/span><\/p>\n

[Paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any supply of goods or services by or to one of the members in the course of the activities of such single person shall be deemed to be a supply by or to such single person;<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 each of the members shall be jointly and severally liable for any tax due by such single person;<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 notwithstanding the provisions of paragraph (c), any failure by such single person to comply with any requirement imposed upon him by or under this Act shall be deemed to be a failure by each of the members severally; and<\/span><\/p>\n


<\/span><\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 subject to paragraphs (a) to (d) of this subsection, the members shall be deemed to be a body of persons carrying on the enterprise of such single person and any question as to the scope of the activities of that enterprise at any time shall be determined accordingly.<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 If the Commissioner is of the opinion that any person who is one of the members should no longer be regarded as such for the purposes of subsection (7) (c) and (d) and the Commissioner gives notice to that effect, that person shall no longer be liable in terms of that subsection for anything done after the date specified in that notice and shall be deemed to have ceased to be a member of the body of persons referred to in subsection (7) (e).<\/span><\/p>\n

[Section 50A inserted by section 44 of Act 27 of 1997]<\/span><\/p>\n","post_title":"Section 50A (VAT) - Separate persons carrying on same enterprise under certain circumstances deemed to be single person","collection_order":162,"collection":1525,"post_modified":"2019-03-06 17:17:33","post_date":"2018-03-27 14:28:49"},{"ID":"13221","post_content":"

51. Bodies of persons, corporate or unincorporate (other than companies)<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of section 46<\/a>, where any body of persons, whether corporate or unincorporate (other than a company), carries on or is to carry on any enterprise-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 such body shall be deemed to carry on such enterprise as a person separate from the members of such body;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 registration of that body as a vendor shall be effected separately from any registration of any of its members in respect of any other enterprise;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 liability for tax in respect of supplies by the body shall be determined and calculated in respect of the enterprise carried on by it as an enterprise carried on independently of any enterprise carried on by any of its members, and any refund relating to the body\u2019s enterprise which is payable in terms of section 44<\/a> shall be made to that body; and<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the duties and obligations imposed by this Act on any vendor or other person shall, as respects the enterprise carried on by that body, be performed by it separately from the duties and obligations imposed on any of its members.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where any such body is a partnership or other unincorporated body and is dissolved in consequence of the retirement or withdrawal of one or more (but not all) of its members or the admission of a new member and a new partnership or unincorporated body comes into being consisting of the remaining members of the dissolved partnership or body, as the case may be, or such remaining members and one or more new members and the new partnership or body continues to carry on the enterprise of the dissolved partnership or body as a going concern, the dissolved partnership or body and the new partnership or body, as the case may be, shall (unless the Commissioner, having regard to the circumstances of the case, otherwise directs) for the purposes of this Act be deemed to be one and the same partnership or body, as the case may be.<\/span><\/p>\n

<\/p>\n

(3) Subject to the provisions of section 46<\/a>, every member of a partnership or joint venture shall be liable jointly and severally with other members of the partnership or joint venture for performing the duties of the partnership or joint venture in terms of this Act and paying the tax imposed by this Act on the partnership or joint venture in respect of supplies made by the partnership or joint venture while such member was a member of the partnership or joint venture: Provided that this subsection shall not apply to any such member of a partnership who, in relation to that partnership, is a partner en commandite <\/em>or a special partner, as defined in the Special Partnerships\u2019 Limited Liability Act, 1861 (Act 24 of 1861), of the Cape of Good Hope or in Law No. 1 of 1865 of Natal, who has not held himself out as an ordinary or general partner of the partnership concerned.<\/span><\/p>\n

[Subsection (3) substituted by section 14 of Act 22 of 2018]<\/span><\/p>\n","post_title":"Section 51 (VAT) - Bodies of persons, corporate or unincorporate (other than companies)","collection_order":163,"collection":1525,"post_modified":"2020-07-17 11:55:08","post_date":"2018-03-27 14:29:42"},{"ID":"13223","post_content":"

52. Pooling arrangements<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 Any pool managed by any body for the sale of agricultural, pastoral or other farming products, being a pool contemplated in section 17 of the Marketing of Agricultural Products Act, 1996 (Act No. 47 of 1996) may on written application by such body, for the purposes of this Act be deemed to be an enterprise or part of an enterprise carried on by that body separately from the members of such body: Provided that such body may-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 elect in writing that the pool be treated as a separate enterprise for the purposes of this Act and may apply for such pool to be registered separately in terms of section 50<\/a>; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 notwithstanding the provisions of section 54<\/a>(1) and (2), if it makes an election in writing, be treated for the purposes of this Act as a principal and not as an agent of its members.<\/span><\/p>\n

[Subsection (1) amended by section 45 of Act 27 of 1997 and substituted by section 171 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 Notwithstanding the provisions of section 54<\/a>, any rental pool scheme operated and managed by any person for the benefit of some or all of-<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 the owners of time-sharing interests in a property time-sharing scheme as defined in section 1 of the Property Timesharing Control Act, 1983 (Act 75 of 1983);<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 the owners of sectional title interests in a sectional title scheme as defined in section 1 of the Sectional Title Act, 1986 (Act No. 95 of 1986); or<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 the shareholders in a Shareblock Company as defined in section 1 of the Shareblocks Control Act, 1980 (Act No 59 of 1980), is regarded for the purposes of this Act as a separate enterprise carried on by such person separately from the owners and shall be registered separately under section 50<\/a>: Provided that-<\/span><\/p>\n

<\/p>\n

(i)\u00a0 \u00a0 the owners or shareholders must elect in writing that the rental pool be treated separately; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0 \u00a0such a rental pool scheme is, notwithstanding the provisions of section 54<\/a>(1) and (2), treated for the purposes of this Act as a principal and not as an agent of the owners or shareholders.<\/span><\/p>\n

[Subsection (2) substituted by section 171 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(3)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0Any pool managed by any person for the benefit of the members of the pool, not being a pool contemplated in subsections (1) and (2), may on written application by such person or pool, for the purposes of this Act, be deemed to be an enterprise carried on by that person separately from the members of such pool: Provided that\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the pooling arrangement is established as a manner of compliance with the provisions of the laws of the Republic or regulations or rules promulgated by a professional body;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0such person or pool must elect in writing that the pool be treated as a separate enterprise for the purposes of this Act and must apply for such pool to be registered separately in terms of section 50; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0notwithstanding the provisions of section 54<\/a>(1) and (2), the pool shall be treated for the purposes of this Act as a principal and not as an agent of the members of such pool.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0\u00a0Failure to comply with the provisions of this Act will result in the pooling arrangement and members of such pooling arrangement being held jointly and severally liable for any VAT loss suffered by the fiscus.<\/span><\/p>\n

[Section 52\u00a0substituted by\u00a0section 39\u00a0of\u00a0Act 136 of 1991.\u00a0Subsection (3)\u00a0added by\u00a0section\u00a033(1)\u00a0of\u00a0Act\u00a020 of 2022\u00a0effective on 1\u00a0January, 2023]<\/span><\/p>\n

[Section 52 substituted by section 39 of Act 136 of 1991]<\/span><\/p>\n","post_title":"Section 52 (VAT) - Pooling arrangements","collection_order":164,"collection":1525,"post_modified":"2024-01-15 20:54:52","post_date":"2018-03-27 14:30:31"},{"ID":"13225","post_content":"

53. Death or insolvency of vendor<\/span><\/strong><\/p>\n

<\/p>\n

(1)<\/span><\/p>\n


<\/p>\n

(a) \u00a0\u00a0\u00a0 Where, after the death of any vendor or the sequestration of his estate, any enterprise previously carried on by the vendor continues to be carried on by or on behalf of the executor or trustee of his estate or anything is done in connection with the termination of the enterprise, the estate of the vendor, as represented by the executor or trustee, as the case may be, shall for the purposes of this Act be deemed to be a vendor in respect of the enterprise.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Where the provisions of paragraph (a) are applicable, the deceased vendor and his estate or the vendor whose estate is sequestrated and his estate, as the case may be, shall, as respects the enterprise in question, be deemed for the purposes of this Act to be one and the same person.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where a mortgagee is in possession of any land or other property previously mortgaged by the mortgagor, being a vendor, and the mortgagee carries on any enterprise of the mortgagor in relation to such land or other property, the mortgagee shall, from the date on which the mortgagee took possession of that land or other property, until such time as the mortgagee ceases to be in possession of that land or other property, be deemed, to the extent that the mortgagee carries on such enterprise, to be a vendor.<\/span><\/p>\n","post_title":"Section 53 (VAT) - Death or insolvency of vendor","collection_order":165,"collection":1525,"post_modified":"2019-03-06 17:16:55","post_date":"2018-03-27 14:30:58"},{"ID":"13227","post_content":"

54. Agents and auctioneers<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, where an agent makes a supply of goods or services for and on behalf of any other person who is the principal of that agent, that supply shall be deemed to be made by that principal and not by that agent: Provided that, where that supply is a taxable supply and that agent is a vendor, the agent may, notwithstanding anything to the contrary in this Act, issue a tax invoice or a credit note or a debit note in relation to such supply as if the agent had made a taxable supply, and to the extent that that tax invoice or credit note or debit note relates to that supply, the principal shall not also issue a tax invoice or a credit note or a debit note, as the case may be:<\/span><\/p>\n

\u00a0<\/p>\n

Provided further that where an agent issues a tax invoice on behalf of a principal, such tax invoice must be issued within 21 days of the date of that supply by that agent.<\/p>\n

[Further proviso added by section 102 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, where any vendor makes a taxable supply of goods or services to an agent who is acting on behalf of another person who is the principal for the purposes of that supply, that supply shall be deemed to be made to that principal and not to such agent: Provided that such agent may nevertheless request that he be provided with a tax invoice and the vendor may issue a tax invoice or a credit note or debit note as if the supply were made to such agent.<\/span><\/p>\n

\u00a0<\/p>\n

(2A)<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 For the purposes of this Act, where any goods are imported into the Republic by an agent who is acting on behalf of another person who is the principal for the purposes of that importation, that importation shall be deemed to be made by that principal and not by such agent: Provided that a bill of entry or other document prescribed in terms of the Customs and Excise Act in relation to that importation may nevertheless be held by such agent.<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of paragraph (a), where any goods are imported into the Republic by an agent who is acting on behalf of another person who is the principal for the purposes of that importation, and-<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the agent is a registered vendor; and<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the principal is not a resident of the Republic and is not a registered vendor; and<\/span><\/p>\n

\u00a0<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0the goods are imported by the principal for the purposes of a supply made or to be made by him to a person in the Republic; and<\/span><\/p>\n

\u00a0<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0the agent obtains and retains documentary proof, as is acceptable to the Commissioner, that-<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0\u00a0\u00a0he paid the tax on importation on behalf of that principal; and<\/span><\/p>\n

\u00a0<\/p>\n

(bb)\u00a0\u00a0\u00a0such agent and that principal agree in writing that the said tax has not and will not be reimbursed to such agent by that principal,<\/span><\/p>\n

\u00a0<\/p>\n

that importation shall for the purposes of this Act be deemed to be made by such agent and not by that principal.<\/p>\n

[Paragraph (b) added by section 46 of Act 27 of 1997, the existing subsection (2A) becoming (2A)(a)]<\/span><\/p>\n

[Subsection (2A) inserted by section 34 of Act 136 of 1992]<\/span><\/p>\n

\u00a0<\/p>\n

(2B) \u00a0For the purposes of this Act, where electronic services are supplied by an intermediary, who is acting on behalf of another person who is the principal for the purposes of that supply, and\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the intermediary is a vendor;<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the principal is not a resident of the Republic and is not a registered vendor; and<\/span><\/p>\n

\u00a0<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0the electronic services are supplied or to be supplied by the principal to a person in the Republic,<\/span><\/p>\n

\u00a0<\/p>\n

that supply shall be deemed to be made by such intermediary and not by that principal.<\/p>\n

[Subsection (2B)\u00a0inserted by\u00a0section\u00a012(1)\u00a0of\u00a0Act 21 of 2018\u00a0effective on 1\u00a0April, 2019 and applicable in respect of supplies made on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(2C)\u00a0\u00a0For the purposes of this Act, where gold is supplied as contemplated in section 11<\/a>(1)(f) or where gold is exported from the Republic in the circumstances contemplated in paragraph (a) or (d) of the definition of \u201cexported\u201d in section 1<\/a>(1) and in accordance with section 12 of the of the Precious Metals Act, 2005 (Act 37 of 2005), by an agent who is acting on behalf of another person who is the principal for the purposes of that supply and-<\/span><\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the agent is a registered vendor; and<\/span><\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the principal is a resident of the Republic and a registered vendor,<\/span><\/span><\/p>\n

\u00a0<\/p>\n

the agent must obtain and retain documentary proof as is acceptable to the Commissioner: Provided that the agent will-<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0\u00a0\u00a0not be required to provide the principal with copies of the documentary evidence as prescribed; and<\/span><\/span><\/p>\n

\u00a0<\/p>\n

(bb)\u00a0\u00a0\u00a0be liable to account for output tax in the event that the agent is not in possession of the requisite documents, other than zero-rated tax invoices in circumstances where the principal supplied its gold directly to the purchaser, to substantiate the application of the zero rate in respect of supplies made by the agent on behalf of a principal.<\/span><\/span><\/p>\n

[Subsection (2C)\u00a0inserted by\u00a0section\u00a052(1)\u00a0of\u00a0Act\u00a017 of 2023\u00a0effective on 1\u00a0April, 2024]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Where-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a tax invoice or a credit note or debit note in relation to a supply has been issued-<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0by an agent as contemplated in subsection (1); or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0 to an agent as contemplated in subsection (2); or<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a bill of entry or other document prescribed in terms of the Customs and Excise Act in relation to the importation of goods is held by an agent as contemplated in subsection (2A),<\/span><\/p>\n

\u00a0<\/p>\n

the agent shall maintain sufficient records to enable the name, address and VAT registration number of the principal to be ascertained, and in respect of all-<\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 supplies made on or after 1 January 2000 by or to the agent on behalf of the principal, the agent shall notify the principal in writing by means of a statement within 21 days of the end of the calendar month during which the supply was made or received of the particulars contemplated in paragraphs (e), (f) and (g) of section 20<\/a>(4) in relation to such supplies; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 goods imported by the agent on behalf of the principal, the agent shall notify the principal in writing by means of a statement within 21 days of the end of the calendar month during which the goods were imported of the full and proper description of the goods, the quantity or volume of the goods, the value of the goods imported and the amount of tax paid on importation of the goods, together with the receipt number of the payment of such tax.<\/span><\/p>\n

[Words following paragraph (b) substituted by section 102 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n

[Subsection (3) substituted by section 34 of Act 136 of 1992 and amended by section 100 of Act 53 of 1999 and section 51 of Act 16 of 2004]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (5), the expression \u201cauctioneer\u201d means a vendor carrying on an enterprise which comprises or includes the supply by him by auction, of goods as an auctioneer or agent for or on behalf of another person (hereinafter in this section referred to as a principal) and includes an agent, fresh produce agent and livestock agent as defined in section 1 of the Agricultural Produce Agents Act, 1992 (Act No. 12 of 1992).<\/span><\/p>\n

[Subsection (4) substituted by section 40 of Act 136 of 1991 and section 100 of Act 53 of 1999]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in the preceding provisions of this section, where the principal and the auctioneer agree to have a supply by auction of any goods, other than a taxable supply, treated as if that supply were made by the auctioneer and not by the principal, the supply shall be charged with tax as if it were made by the auctioneer in the course or furtherance of the auctioneer\u2019s enterprise and the auctioneer may-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 recover the amount of tax charged on that supply from that principal as a debt together with the costs of recovery in any court of competent jurisdiction; or<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 retain or deduct such amount and costs out of any money in the auctioneer\u2019s hands belonging or payable to the principal:<\/span><\/p>\n

\u00a0<\/p>\n

Provided that the auctioneer or agent shall maintain the records contemplated in section 20<\/a>(8) as if the principal made a supply of second-hand goods to him, not being a taxable supply.<\/p>\n

[Subsection (5) amended by section 100 of Act 53 of 1999]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in subsection (2), where any vendor makes a taxable supply (other than a supply that is charged with tax at the rate of zero per cent under section 11<\/a>) of goods or services to an agent who is a vendor and is acting for or on behalf of another person who is the principal for the purposes of that supply, and-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the principal is not a resident of the Republic and is not a vendor; and<\/span><\/p>\n

\u00a0<\/p>\n

(b)<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the supply is directly in connection with either the exportation, or the arranging of the exportation, of goods from the Republic to any country or place outside the Republic, or the importation, or the arranging of the importation, of goods to the Republic from any country or place outside the Republic, including, in either case, the transportation of those goods within the Republic as part of such exportation or importation, as the case may be; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 25 of Act 20 of 1994]<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the supply is of services which comprise the handling, pilotage, salvage or towage of any foreign-going ship or foreign-going aircraft while present in the Republic or is of services provided in connection with the operation or management of any foreign-going ship or foreign-going aircraft,<\/span><\/p>\n

[Subparagraph (ii) substituted by section 25 of Act 20 of 1994]<\/span><\/p>\n

\u00a0<\/p>\n

this Act shall, where such agent and such principal agree, apply as if the supply were made to that agent and not to the principal.<\/p>\n","post_title":"Section 54 (VAT) - Agents and auctioneers","collection_order":166,"collection":1525,"post_modified":"2024-04-09 19:06:00","post_date":"2018-03-27 14:31:58"},{"ID":"13229","post_content":"

54A.\u00a0\u00a0\u00a0 Advance Tax Rulings<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The provisions relating to advance tax rulings contained in Part IA<\/a> of Chapter III<\/a> of the Income Tax Act<\/a>, 1962, apply mutatis mutandis <\/em>for purposes of this Act.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any procedures and guidelines issued by the Commissioner in terms of section 76S of the Income Tax Act<\/a>, 1962, for implementation and operation of the advance tax ruling system apply mutatis mutandis <\/em>for purposes of this Act.<\/span><\/p>\n

[Section 54A inserted by section 42 of Act 34 of 2004, effective on 1 October 2006]<\/span><\/p>\n","post_title":"Section 54A (VAT) - Advance Tax Rulings","collection_order":167,"collection":1525,"post_modified":"2019-03-06 17:16:37","post_date":"2018-03-27 14:32:25"},{"ID":"13231","post_content":"

PART IX<\/strong><\/p>\n

COMPLIANCE<\/strong><\/p>\n","post_title":"Part IX - Compliance (VAT)","collection_order":168,"collection":1525,"post_modified":"2019-03-06 17:16:23","post_date":"2018-03-27 14:33:11"},{"ID":"13233","post_content":"

55. Records<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In addition to the records required under Part A of Chapter 4<\/a> of the Tax Administration Act<\/a>, every vendor must, in particular, keep the following records and documents:<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 271 of Act 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a record of all goods and services supplied by or to the vendor showing the goods and services, the rate of tax applicable to the supply and the suppliers or their agents, in sufficient detail to enable the goods and services, the rate of tax, the suppliers or the agents to be readily identified by the Commissioner, and all invoices, tax invoices, credit notes, debit notes, bank statements, deposit slips, stock lists and paid cheques relating thereto: Provided that a vendor\u2019s records do not have to show the rate of tax where the vendor has been authorised by the Commissioner to calculate the tax payable by him in accordance with a method prescribed by regulation, as contemplated in section 16<\/a>(1);<\/span><\/p>\n

[Paragraph (a) substituted by section 38 of Act 97 of 1993 and section 102 of Act 30 of 1998]<\/span><\/p>\n


<\/span><\/p>\n

(aA)\u00a0 a record of all importations of goods and documents relating thereto as contemplated in section 16<\/a>(2)(d);<\/span><\/p>\n

[Paragraph (aA) inserted by section 35 of Act 136 of 1992]<\/span><\/p>\n


<\/span><\/p>\n

(aB)\u00a0 any documentary proof required to be obtained and retained in accordance with section 16<\/a>(2)(f) or (g);<\/span><\/p>\n

[Paragraph (aB) inserted by section 37 of Act 36 of 2007 and substituted by section 29 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the charts and codes of account, the accounting instruction manuals and the system and programme documentation which describe the accounting system used in each tax period in the supply of goods and services;<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any list required to be prepared in accordance with section 15<\/a> (9); and<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 any documentary proof required to be obtained and retained in accordance with section 11<\/a>(3).<\/span><\/p>\n

[Subsection (1) amended by section 38 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) substituted by section 38 of Act 97 of 1993 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) substituted by section 38 of Act 97 of 1993, amended by section 17 of Act 10 of 2006 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) substituted by section 38 of Act 97 of 1993, amended by section 18 of Act 9 of 2007 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n


<\/span><\/strong><\/p>\n

56. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 56 repealed by section 23 of Act 46 of 1996]<\/span><\/p>\n

<\/p>\n

57. \u2026\u2026\u2026..<\/span><\/strong><\/p>\n

\u00a0[Section 57 substituted by section 24 of Act 46 of 1996, amended by section 47 of Act 27 of 1997, section 172 of Act 60 of 2001 and section 187 of Act 45 of 2003 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 55 (VAT) - Records","collection_order":169,"collection":1525,"post_modified":"2019-03-06 17:15:41","post_date":"2018-03-27 14:33:39"},{"ID":"13235","post_content":"

58 \u00a0Offences<\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Any person who-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0being an auctioneer or supplier of goods or services wilfully\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0declares to any person to whom goods or services are supplied by such auctioneer or supplier that tax has been included in, or will be added to, the price or amount chargeable in respect of such supply, where in fact no tax is payable in terms of this Act;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0includes in, or adds to, the price or amount charged to the recipient in relation to such supply any tax, where in fact no tax is payable in terms of this Act; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0includes in, or adds to, the price or amount charged to the recipient in relation to such supply any tax in excess of the tax properly leviable under this Act in respect of the value of such supply; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 wilfully fails to comply with the provisions of paragraph (i) of the proviso to section 20<\/a>(1) or item (A) of the proviso to section 21<\/a>(3),<\/span><\/p>\n

<\/p>\n

is guilty of an offence and is liable, upon conviction, to a fine or to imprisonment for a period not exceeding two years.<\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0\u00a0Any person who-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0wilfully or negligently fails to comply with the provisions of section 14<\/a>, 28<\/a>(1) or (2) or 29<\/a>;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0wilfully or negligently contravenes the provisions of section 65<\/a>; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0being an agent or an auctioneer as contemplated in section 54<\/a>, wilfully or negligently fails to comply with any of the requirements of section 54<\/a>(3) or the proviso to section 54<\/a>(5),<\/span><\/p>\n

<\/p>\n

is guilty of an offence and is liable, upon conviction, to a fine or to imprisonment for a period not exceeding two years.<\/p>\n

[Section 58\u00a0amended\u00a0section\u00a041\u00a0of\u00a0Act\u00a0136 of 1991, by\u00a0section\u00a039\u00a0of\u00a0Act\u00a097 of 1993, by\u00a0section\u00a025\u00a0of\u00a0Act\u00a046 of 1996, by\u00a0section\u00a0102\u00a0of\u00a0Act\u00a053 of 1999, by\u00a0section\u00a072\u00a0of\u00a0Act\u00a019 of 2001, by\u00a0section\u00a0173\u00a0of\u00a0Act\u00a060 of 2001, by\u00a0section\u00a0119\u00a0of\u00a0Act\u00a074 of 2002, by\u00a0section\u00a043\u00a0of\u00a0Act\u00a034 of 2004, by\u00a0section\u00a042\u00a0of\u00a0Act\u00a032 of 2005, by\u00a0section\u00a041\u00a0of\u00a0Act\u00a018 of 2009, by\u00a0section\u00a0142(1)\u00a0of\u00a0Act\u00a024 of 2011\u00a0and by\u00a0section\u00a0271\u00a0read with\u00a0paragraph 142\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011\u00a0and substituted by\u00a0section\u00a021\u00a0of\u00a0Act\u00a024 of 2020]<\/span><\/p>\n

<\/p>\n

59. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 59 amended by section 40 of Act 97 of 1993 and section 103 of Act 53 of 1999 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

60. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

\u00a0[Section 60 amended by section 50 of Act 27 of 1997 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 58 (VAT) - Offences","collection_order":170,"collection":1525,"post_modified":"2022-02-12 22:17:32","post_date":"2018-03-27 14:34:15"},{"ID":"13237","post_content":"

61. Recovery of tax from recipient<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Where in respect of any supply made by a vendor, the vendor has, in consequence of any fraudulent action or any misrepresentation by the recipient of the supply, incorrectly applied a rate of zero per cent or treated such supply as being exempt from tax, the Commissioner may, notwithstanding anything to the contrary contained in this Act, raise an assessment upon the recipient for the amount of tax payable, together with any interest and penalty that has become payable in terms of Chapter 12, 15 or 16 of the Tax Administration Act, as the case may be, in respect of such amount.<\/span><\/p>\n

[Subsection (1) substituted by section 28 of Act 37 of 1996 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 This section shall not be construed as preventing the Commissioner from recovering the amounts of unpaid tax, penalty and interest from the vendor, but in the event of such amounts being recovered from the recipient the vendor shall be absolved from liability for the payment of the amounts due.<\/span><\/p>\n

<\/p>\n


<\/span><\/strong><\/p>\n

62. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 62 amended by section 103 of Act 30 of 1998 and section 105 of Act 53 of 1999 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

63. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 63 amended by section 29 of Act 37 of 1996 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 61 (VAT) - Recovery of tax from recipient","collection_order":171,"collection":1525,"post_modified":"2019-03-06 17:15:20","post_date":"2018-03-27 14:34:48"},{"ID":"13239","post_content":"

PART X<\/strong><\/p>\n

MISCELLANEOUS<\/strong><\/p>\n","post_title":"Part X - Miscellaneous (VAT)","collection_order":172,"collection":1525,"post_modified":"2019-03-06 17:15:05","post_date":"2018-03-27 14:35:29"},{"ID":"13241","post_content":"

64. Prices deemed to include tax<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any price charged by any vendor in respect of any taxable supply of goods or services shall for the purposes of this Act be deemed to include any tax payable in terms of section 7<\/a>(1)(a) in respect of such supply; whether or not the vendor has included tax in such price.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The amount of any deposit payable to or refundable by a vendor in respect of a returnable container shall be deemed to include tax.<\/span><\/p>\n

[Section 64 substituted by section 36 of Act 136 of 1992]<\/span><\/p>\n","post_title":"Section 64 (VAT) - Prices deemed to include tax","collection_order":173,"collection":1525,"post_modified":"2019-03-06 17:14:56","post_date":"2018-03-27 14:36:05"},{"ID":"13243","post_content":"

65. Prices advertised or quoted to include tax<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Any price advertised or quoted by any vendor in respect of any taxable supply of goods or services shall include tax and the vendor shall in his advertisement or quotation state that the price includes tax, unless the total amount of the tax chargeable under section 7<\/a>(1)(a), the price excluding tax and the price inclusive of tax for the supply are advertised or quoted by the vendor: Provided that-<\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where the price inclusive of tax and the price excluding tax for a supply are advertised or quoted, both prices shall be advertised or quoted with equal prominence and impact;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 price tickets on goods need not state that the prices include tax if this is stated by way of a notice prominently displayed at all entrances to the premises in which the enterprise is carried on and at all points in such premises where payments are effected;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 the Commissioner may in the case of any vendor or class of vendors approve any other method of displaying prices of goods or services by such vendor or class of vendors or, where the rate of tax is increased or reduced, the date on which the increased or reduced rate of tax takes effect;<\/span><\/p>\n

[Paragraph (iii) substituted by section 103 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n

\n<\/p>

(iv) \u00a0\u00a0 a vendor may not state or imply that any form of trade, cash or any other form of discount or refund is in lieu of the tax chargeable in terms of section 7<\/a>(1)(a).<\/span><\/p>\n

[Paragraph (iv) added by section 174 of Act 60 of 2001]<\/span><\/p>\n

[Section 65 amended by section 37 of Act 136 of 1992]<\/span><\/p>\n","post_title":"Section 65 (VAT) - Prices advertised or quoted to include tax","collection_order":174,"collection":1525,"post_modified":"2019-03-06 17:14:44","post_date":"2018-03-27 14:36:41"},{"ID":"13245","post_content":"

66. Rounding-off of tax<\/span><\/strong><\/p>\n

<\/p>\n

In determining an amount of tax under this Act\u2014<\/p>\n

<\/p>\n

(a) where the tax fraction is expressed as\u2014<\/span><\/p>\n

<\/p>\n

(i) a proportion, that proportion may not be rounded off to fewer than five decimal places namely0,13043\u037e or<\/span><\/p>\n

<\/p>\n

(ii) a percentage, that percentage may not be rounded off to fewer than three decimal places,namely 13,043\u037e and<\/span><\/p>\n

<\/p>\n

(b) fractions of\u2014<\/span><\/p>\n

<\/p>\n

(i) less than half a cent, must be rounded down to the last cent\u037e or<\/span><\/p>\n

<\/p>\n

(ii) half a cent or more, must be rounded up to the next cent.<\/span><\/p>\n

[Section 66 substituted by section 175 of Act 60 of 2001 and by section 13(1) of Act 21 of 2018 effective on 1 April 2018]<\/span><\/p>\n","post_title":"Section 66 (VAT) - Rounding-off of the tax","collection_order":175,"collection":1525,"post_modified":"2021-02-13 18:55:17","post_date":"2018-03-27 14:37:25"},{"ID":"13247","post_content":"

67. Contract price or consideration may be varied according to rate of value-added tax<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Whenever the value-added tax is imposed for the first time in terms of this Act or the rate of tax applicable under section 7<\/a>(1) is increased in respect of any supply of goods or services in relation to which any agreement was entered into by the acceptance of an offer made before the tax was imposed for the first time in terms of this Act or the rate of tax applicable under section 7(1) was increased, as the case may be, the vendor may, unless agreed to the contrary in any agreement in writing and notwithstanding anything to the contrary contained in any law, recover from the recipient, as an addition to the amounts payable by the recipient to the vendor, a sum equal to any amount payable by the vendor by way of the said tax or increase, as the case may be, and any amount so recoverable by the vendor shall, whether it is recovered or not, be accounted for by the vendor under the provisions of this Act as part of the consideration in respect of the said supply.<\/span><\/p>\n

[Subsection (1) substituted by section 38 of Act 136 of 1992, section 30 of Act 37 of 1996 and section 104 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Whenever the value-added tax is withdrawn or the rate of tax applicable under section 7<\/a>(1) is decreased in respect of any supply of goods or services in relation to which any agreement was entered into by the acceptance of an offer made before the tax was withdrawn or the rate of tax applicable under section 7(1) was decreased, as the case may be, the vendor shall, unless agreed to the contrary in any agreement in writing and notwithstanding anything to the contrary contained in any law, reduce the amount payable to the vendor by the recipient by way of any consideration in which the amount of such tax was included, by a sum equal to the amount of the tax withdrawn or the amount by which the rate of tax applicable under section 7(1) was decreased, as the case may be.<\/span><\/p>\n

[Subsection (2) substituted by section 30 of Act 37 of 1996 and section 104 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Whenever the value-added tax is imposed for the first time in terms of this Act or withdrawn or the rate of tax applicable under section 7<\/a>(1) is increased or decreased, as the case may be, in respect of any supply of goods or services subject to any fee, charge or other amount (whether it is a fixed, maximum or minimum fee, charge or other amount) prescribed by, or determined pursuant to, any Act or by any regulation or measure having the force of law, that fee, charge or other amount may be increased or shall be decreased, as the case may be, by the amount of tax or additional tax charged or chargeable or the amount of tax no longer charged or chargeable, as the case may be: Provided that this subsection shall not apply to any fee, charge or other amount if such fee, charge or other amount has been altered in any Act, regulation or\u00a0 measure prescribing or determining such fee, charge or other amount to take account of any imposition of tax for the first time in terms of this Act or withdrawal of such tax or increase or decrease in the rate of tax applicable under section 7(1): Provided further that this subsection shall not be construed so as to permit any further increase or require a further decrease, as the case may be, in a fee, charge or other amount referred to in this subsection, where such fee, charge or other amount is calculated as a percentage or fraction of another amount which represents the consideration in money for a taxable supply of goods or services, other than a taxable supply charged with tax at the rate or zero per cent or a supply which is an exempt supply.<\/span><\/p>\n

[Subsection (3) added by section 43 of Act 136 of 1991 and amended by section 38 of Act 136 of 1992 and section 104 of Act 43 of 2014 effective on 1 April 2015]<\/span><\/p>\n","post_title":"Section 67 (VAT) - Contract price or consideration may be varied according to rate of value-added tax","collection_order":176,"collection":1525,"post_modified":"2019-03-06 17:14:28","post_date":"2018-03-27 14:39:25"},{"ID":"13249","post_content":"

67A.\u00a0\u00a0\u00a0 Application of increased or reduced tax rate<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (3), where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods are provided before the date on which an increase or decrease in the rate of tax leviable under section 7<\/a>(1)(a) becomes effective in respect of the supply of such goods or the date on which the tax is imposed or withdrawn in respect of the supply of such goods; or<\/span><\/p>\n

[Paragraph (a) substituted by section 31 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 goods are provided in respect of a supply contemplated in section 9<\/a> (3) (a) or (b) during a period beginning before and ending before, on or after the said date; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 services are performed during a period beginning before and ending before, on or after the date on which an increase or decrease in the rate of tax leviable under section 7<\/a>(1)(a) becomes effective in respect of the supply of such services or the date on which the tax is imposed or withdrawn in respect of the supply of such services,<\/span><\/p>\n

[Paragraph (c) substituted by section 31 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

and the supply of such goods or services, as the case may be, is in terms of section 9<\/a> deemed to be made on or after the said date, then-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the case of the increase or decrease in the rate of the tax on the said date, the tax payable in respect of the supply of the goods referred to in paragraph (a) or the supply of the goods referred to in paragraph (b) which are provided during a period referred to in that paragraph which expires before the said date or the supply of services referred to in paragraph (c) which are performed during a period referred to in that paragraph which expires before the said date, shall be determined at the rate applicable on the day before the said date or, in the case of the imposition of the tax on the said date, any such supply of goods or services, as the case may be, shall be deemed not to be subject to such tax or, in the case of the withdrawal of the tax on the said date, any such supply of goods or services, as the case may be, shall be deemed to be subject to such tax as if such tax had not been withdrawn; and<\/span><\/p>\n

[Paragraph (i) substituted by section 31 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where the period referred to in paragraph (b) or the period referred to in paragraph (c) expires on or after the said date, the value of the supply in respect of the period in question shall, on the basis of a fair and reasonable apportionment, be deemed to consist of a part (hereinafter referred to as the first part) relating to the provision of the goods or the performance of the services, as the case may be, before the said date and a part (hereinafter referred to as the second part) relating to the provision of the goods or the performance of the services, as the case may be, on or after the said date, and, in the case of the increase or decrease in the rate of the tax on the said date, the tax payable in respect of each part shall be separately determined, the tax in respect of the first part being determined at the rate applicable on the day before the said date and the tax in respect of the second part at the rate applicable on the said date or, in the case of the imposition of the tax on the said date, the first part shall be deemed not to be subject to such tax or, in the case of the withdrawal of the tax on the said date, the first part shall be deemed to be subject to such tax as if such tax had not been withdrawn:<\/span><\/p>\n

[Paragraph (ii) substituted by section 31 of Act 37 of 1996]<\/span><\/p>\n

<\/p>\n

Provided that this subsection shall not apply in respect of any sale of fixed property.<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (3), where goods or services would in terms of section 9<\/a> be deemed to be supplied at a time within the period commencing on the date of the announcement of an increase in the rate of tax leviable in terms of section 7<\/a>(1)(a) and ending on the day before the date on which the increase in the rate of tax becomes effective, that supply shall, to the extent to which it consists of the provision of goods on or after the day following the last day of the period of 21 days after the date on which the increase of the rate becomes effective, or the performance of services on or after the date on which the increase of the rate becomes effective, be deemed not to take place at the said time, but on the date on which the increase in the rate becomes effective: Provided that this subsection shall not apply where the supply takes place-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in consequence of any payments customarily made or becoming due or invoices customarily issued, when made, becoming due or issued at regular intervals for the provision of goods or the performance of services still to be provided or performed; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 under any written agreement referred to in subsection (4).<\/span><\/p>\n

[Subsection (2) amended by section 41 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsections (1) and (2) goods shall be deemed to be provided by the supplier thereof when such goods are delivered to the recipient and goods supplied under a rental agreement shall be deemed to be provided to the recipient when he takes possession or occupation thereof: Provided that where goods consist of fixed property supplied by way of a sale and transfer thereof is effected by registration in a deeds registry, that property shall for the purposes of this subsection be deemed to be delivered to the recipient when such registration is effected.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of section 78<\/a>(9), where, before the date on which an increase in the rate of tax leviable in terms of section 7<\/a>(1)(a) becomes effective, a written agreement is concluded for-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the sale of fixed property consisting of any dwelling together with land on which it is erected, or of any real right conferring a right of occupation of a dwelling or of any unit as defined in section 1 of the Sectional Titles Act, 1986 (Act No. 95 of 1986), such unit being a dwelling, or of any share in a share block company which confers a right to or an interest in the use of a dwelling; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the sale of fixed property consisting of land, or of any real right conferring a right of occupation of land for the sole or principal purpose of the erection by or for the purchaser of a dwelling or dwellings on the land, as confirmed by the purchaser in writing; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the construction by any vendor carrying on a construction enterprise of any new dwelling,<\/span><\/p>\n

<\/p>\n

and-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the price in respect of the sale or construction in question was determined and stated in the said agreement, as in force before the said date, and that agreement was signed by the parties thereto before the said date; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the supply of such fixed property or services under the said agreement is in terms of section 9<\/a> deemed to take place on or after the said date,<\/span><\/p>\n

<\/p>\n

the rate at which tax is in terms of the said section 7<\/a>(1)(a) leviable in respect of that supply, shall be the rate at which tax would have been levied had the supply taken place on the date on which such agreement was concluded.<\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods are sold in terms of a lay-by agreement as contemplated in section 8<\/a>(4)(a); or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a service is supplied in relation to the said agreement as contemplated in section 8<\/a>(4)(b),<\/span><\/p>\n

<\/p>\n

and such agreement is concluded before the date on which an increase of the rate of tax leviable in terms of section 7<\/a>(1)(a) becomes effective and the deposit referred to in the said section 8<\/a>(4)(a) was paid before that date, the rate at which tax is in terms of the said section 7<\/a>(1)(a) leviable in respect of that supply, shall be the rate at which tax would have been levied had the supply taken place on the date on which such agreement was concluded.<\/p>\n

[Subsection (5) added by section 41 of Act 97 of 1993]<\/span><\/p>\n

[Section 67A inserted by section 6 of Act 61 of 1993]<\/span><\/p>\n","post_title":"Section 67A (VAT) - Application of increased or reduced tax rate","collection_order":177,"collection":1525,"post_modified":"2019-03-06 17:14:19","post_date":"2018-03-27 14:40:11"},{"ID":"13251","post_content":"

68. Tax relief allowable to certain diplomats and diplomatic and consular missions<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 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-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 86 of Act 17 of 2017 effective on 18 December 2017]<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 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<\/span><\/p>\n

[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]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 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.<\/span><\/p>\n

[Paragraph (b) substituted by section 26 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The relief contemplated in subsection (1) (a) shall not be granted to any South African citizen or permanent resident of the Republic.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Minister may authorize any relief under this section on such conditions and subject to such restrictions as he may deem fit.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 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.<\/span><\/p>\n

<\/p>\n

<\/p>\n

69. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[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]<\/span><\/p>\n

<\/p>\n

70. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[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]<\/span><\/p>\n

<\/p>\n

71. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 71 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 68 (VAT) - Tax relief allowable to certain diplomats and diplomatic and consular missions","collection_order":178,"collection":1525,"post_modified":"2019-06-01 20:03:21","post_date":"2018-03-27 14:41:08"},{"ID":"13253","post_content":"

72. Decisions to overcome difficulties, anomalies or incongruitie<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0If 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-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 the manner in which such provisions shall be applied\u037e or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 the calculation or payment of tax provided in this Act,<\/span><\/p>\n

<\/p>\n

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-<\/p>\n

<\/p>\n

(i)\u00a0 \u00a0\u00a0\u00a0\u00a0have the effect of reducing or increasing the liability for tax levied under this Act\u037e or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0be contrary to the construct and policy intent of this Act as a whole or any specific provision in this Act.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0 Sections 75<\/a>, 81<\/a>, 83<\/a>, 84<\/a>, 85<\/a>, 86<\/a>, 87<\/a>, 89<\/a> and 90<\/a> of the Tax Administration Act<\/a> apply mutatis mutandis <\/em>to a decision under subsection (1) and for this purpose the definitions of a \u201cbinding class ruling\u201d and a \u201cbinding private ruling\u201d are not limited to a \u201cproposed transaction\u201d.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0\u00a0The Commissioner may publish by public notice a list of transactions or matters in respect of which the Commissioner may decline to make a decision.<\/span><\/p>\n

[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] <\/span><\/p>\n","post_title":"Section 72 (VAT) - Arrangements and decisions to overcome difficulties, anomalies or incongruities","collection_order":179,"collection":1525,"post_modified":"2021-04-08 13:28:08","post_date":"2018-03-27 14:42:11"},{"ID":"13255","post_content":"

73. Schemes for obtaining undue tax benefits<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in this Act, whenever the Commissioner is satisfied that any scheme (whether entered into or carried out before or after the commencement of this Act, and including a scheme involving the alienation of property)-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 has been entered into or carried out which has the effect of granting a tax benefit to any person; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 having regard to the substance of the scheme-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0was entered into or carried out by means or in a manner which would not normally be employed for bona fide business purposes, other than the obtaining of a tax benefit; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0has created rights or obligations which would not normally be created between persons dealing at arm\u2019s length; and<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 was entered into or carried out solely or mainly for the purpose of obtaining a tax benefit,<\/span><\/p>\n

\u00a0<\/p>\n

the Commissioner shall determine the liability for any tax imposed by this Act, and the amount thereof, as if the scheme had not been entered into or carried out, or in such manner as in the circumstances of the case he deems appropriate for the prevention or diminution of such tax benefit.<\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section-<\/span><\/p>\n

\u00a0<\/p>\n

\u201cscheme\u201d<\/strong> includes any transaction, operation, scheme or understanding (whether enforceable or not), including all steps and transactions by which it is carried into effect;<\/p>\n

\n<\/p>

\u201ctax benefit\u201d<\/strong> includes-<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any reduction in the liability of any person to pay tax; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 any increase in the entitlement of any vendor to a refund of tax; or<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 any reduction in the consideration payable by any person in respect of any supply of goods or services; or<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 any other avoidance or postponement of liability for the payment of any tax, duty or levy imposed by this Act or by any other law administered by the Commissioner.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Any decision of the Commissioner under this section shall be subject to objection and appeal, and whenever in proceedings relating thereto it is proved that the scheme concerned does or would result in a tax benefit, it shall be presumed, until the contrary is proved that such scheme was entered into or carried out solely or mainly for the purpose of obtaining a tax benefit.<\/span><\/p>\n","post_title":"Section 73 (VAT) - Schemes for obtaining undue tax benefits","collection_order":180,"collection":1525,"post_modified":"2019-03-06 17:13:50","post_date":"2018-03-27 14:42:48"},{"ID":"13257","post_content":"

74. Schedules and Regulations<\/span><\/strong><\/p>\n

[Heading substituted by section 188 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Minister may make regulations in regard to any matter which is permitted or required by this Act and generally for the better carrying out of the objects and purposes of this Act.<\/span><\/p>\n

<\/p>\n

(1A)\u00a0 The Minister may make regulations prescribing the information that must be contained in a report that the Commissioner must submit to the Minister, in the form and manner and at the time that the Minister may prescribe, advising the Minister of matters as the Minister may prescribe by Regulation.<\/span><\/p>\n

[Subsection (1A) inserted by section 20 of Act 14 of 2017 effective on 1 March 2017]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act, where the Minister is satisfied that in consequence of the manner in which any business, trade or occupation is carried on malpractices or difficulties have arisen or may arise in regard to the collection of tax levied under this Act, the Minister may, in order to counter such malpractices or to overcome such difficulties, make regulations in regard to the application of any rate of zero per cent or any exemption or to the payment or collection of any tax in a manner other than that provided in this Act.<\/span><\/p>\n

<\/p>\n

(3)<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Whenever the Minister amends any Schedule under any provision of the Customs and Excise Act, 1964 (Act No. 91 of 1964), by notice in the Gazette <\/em>and it is necessary to amend in consequence thereof Schedule 1<\/a> of this Act, the Minister may by like notice amend the said Schedule 1.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 The provisions of section 48(6) of the Customs and Excise Act, 1964, shall apply mutatis mutandis<\/em> in respect of any amendment by the Minister under this subsection.<\/span><\/p>\n

[Subsection (3) added by section 188 of Act 45 of 2003]<\/span><\/p>\n","post_title":"Section 74 (VAT) - Schedules and Regulations","collection_order":181,"collection":1525,"post_modified":"2019-06-01 20:03:32","post_date":"2018-03-27 14:44:03"},{"ID":"13259","post_content":"

75. Tax agreements<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The National Executive may enter into an agreement with the government of any other country whereby arrangements are made with that government with a view to-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the prevention, mitigation or discontinuance of the levying, under the laws of the Republic and such other country, of value-added tax or any similar tax where the supply of goods or services is subject to such tax in either the Republic or such other country and such supply or the importation of such goods or services is also subject to such tax in the other country which is a party to the agreement;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the refunding of value-added tax or any similar tax, or any portion of such value-added tax or similar tax, levied under the laws of the Republic and such other country in respect of the supply of goods or services in the Republic or such other country, as the case may be, where such goods or services are imported into such other country or the Republic, as the case may be;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 regulating or co-ordinating any matter with regard to the levying and collection, under the laws of the Republic and such other country, of value-added tax or any similar tax; or<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the rendering of reciprocal assistance in the administration of and the collection of value-added tax or any similar tax under the laws of the Republic and such other country, or in respect of the execution of the arrangements provided for in any agreement entered into in terms of this section.<\/span><\/p>\n

[Subsection (1) substituted by section 52 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 As soon as may be possible after the approval by Parliament of any such agreement, as contemplated in section 231 of the Constitution, the arrangements thereby made shall be notified by publication in the Gazette<\/em> and thereupon the arrangements so notified shall have effect as if enacted by this Act.<\/span><\/p>\n

[Subsection (2) substituted by section 52 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) deleted by section 52 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) deleted by section 52 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The duty imposed by this Act to preserve secrecy with regard to such tax shall not prevent the disclosure to any authorized SARS official of the country contemplated in subsection (1) of any information necessary for the proper execution of the agreement notified in terms of subsection (2).<\/span><\/p>\n

[Subsection (5) substituted by section 52 of Act 27 of 1997]<\/span><\/p>\n

[Section 75 amended by section 45 of Act 136 of 1991 and section 41 of Act 136 of 1992 and substituted by section 29 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n


<\/span><\/strong><\/p>\n

76. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 76 amended by section 46 of Act 136 of 1991 and section 43 of Act 97 of 1993 and repealed by section 30 of Act 20 of 1994]<\/span><\/p>\n

<\/p>\n

77. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 77 substituted by section 31 of Act 20 of 1994 and repealed by section 86 of Act 15 of 2016 effective on 19 January 2017]<\/span><\/p>\n","post_title":"Section 75 (VAT) - Tax agreements","collection_order":182,"collection":1525,"post_modified":"2019-03-06 17:13:34","post_date":"2018-03-27 14:44:27"},{"ID":"13261","post_content":"

78. Transitional matters<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section-<\/span><\/p>\n

<\/p>\n

\u201csales tax\u201d<\/strong> means the sales tax levied under the Sales Tax Act;<\/p>\n

<\/p>\n

\u201cSales Tax Act\u201d<\/strong> means the Sales Tax Act, 1978 (Act No. 103 of 1978), as in force immediately prior to its repeal by this Act.<\/p>\n

[Definition of \u201cSales Tax Act\u201d substituted by section 47 of Act 136 of 1991]<\/span><\/p>\n

\u00a0[Subsection (1) amended by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(2)<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Where in the course of an enterprise carried on by a person registered as a vendor in terms of the Sales Tax Act that person has before the commencement date entered into an agreement for the sale of movable goods and sales tax would have been payable by him in respect of the taxable value of such sale if the said Act had not been repealed but the said tax is not payable by reason of the fact that the consideration payable by the purchaser in respect of such sale has not been paid in full before the commencement date and delivery of the said goods has not been effected before that date, the said person shall, if on the commencement date he is a vendor as defined in section 1<\/a> of this Act, be deemed for the purposes of this Act to have supplied the said goods at the time of delivery of the said goods or the time at which any payment in respect of the said consideration is made on or after the commencement date or the time at which an invoice in respect of such sale is issued on or after that date, whichever time is earliest.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Where any leased property has been leased by a vendor under the Sales Tax Act who is on the commencement date a vendor under this Act, to a lessee under a financial lease, as defined in section 1 of the Sales Tax Act, and such property is delivered to the lessee on or after that date, such property shall, notwithstanding the provisions of section 9<\/a> of this Act, be deemed for the purposes of this Act to have been supplied to the lessee under an instalment credit agreement at the time of delivery of such property.<\/span><\/p>\n

[Paragraph (b) substituted by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Where, on or after the commencement date, any amount accrues to a vendor who was a vendor for the purposes of the Sales Tax Act and the amount so accruing, or a portion thereof, would, but for the repeal of that Act, have been taken into account in the determination of a taxable value chargeable with sales tax-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in terms of section 5 (1) (c) of that Act in respect of a rental consideration for a period which ended before the said date; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in terms of section 5 (1) (d) of that Act in respect of a taxable service completed before that date; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in terms of section 5 (1) (e) of that Act in respect of board and lodging supplied for a period which ended before that date; or<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 in terms of section 5 (1) (f) of that Act in respect of accommodation let for a period which ended before that date,<\/span><\/p>\n

<\/p>\n

value-added tax shall, notwithstanding anything in this Act to the contrary, be chargeable under this Act in respect of that amount as though such amount were consideration for a supply of goods or services supplied by the vendor on the date on which that amount accrued.<\/p>\n

<\/p>\n

(3A) This Act shall not be construed as imposing value-added tax under section 7<\/a>(1)(a) in respect of-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a provision of goods under a rental agreement entered into before the commencement date for a period which ended before that date where such goods did not constitute goods as defined in section 1 of the Sales Tax Act; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a performance of services under an agreement entered into before that date where the performance of such services is completed before that date or such services were performed during and in respect of a period which ended before that date, if in either case such services were not taxable services as contemplated in the definition of \u201ctaxable service\u201d in section 1 of the Sales Tax Act.<\/span><\/p>\n

[Subsection (3A) inserted by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where the value of any supply of goods or services, as determined under section 10<\/a>, includes any amount which has been taken into account by a vendor in the determination of a taxable value under the Sales Tax Act, and sales tax was chargeable in respect of such taxable value under section 5 of that Act or would have been so chargeable but for the provisions of section 6 of that Act, the value in respect of such supply shall for the purposes of the value-added tax be reduced by the said amount (but excluding so much of that amount as represents sales tax).<\/span><\/p>\n

[Subsection (4) substituted by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods are provided under a rental agreement for a period which commences before and ends on or after the commencement date; or<\/span><\/p>\n

[Paragraph (a) substituted by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the performance of any services is commenced before and is completed on or after that date; or<\/span><\/p>\n

[Paragraph (b) substituted by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 domestic goods and services are provided for a period which commences before and ends on or after that date,<\/span><\/p>\n

[Paragraph (c) substituted by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

the value of the supply, as determined under this Act, shall not be reduced to take account of any portion thereof made before the said date: Provided that-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where the goods referred to in paragraph (a) consist of fixed property, there shall be excluded from the rental consideration of the supply so much of such consideration as is attributable to the portion of the period referred to in that paragraph which ends before the said date;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0where the services referred to in paragraph (b) were not taxable services for the purposes of the Sales Tax Act-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0any progress payment in respect of that portion of the services performed before the said date shall for the purposes of this Act be ignored; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 where any payment becomes due or is received in respect of services which were not taxable services for the purposes of the Sales Tax Act and which are commenced before and completed on or after the said date, that portion of the payment which, on the basis of a fair and reasonable apportionment, is attributable to the portion of the services performed before the said date shall be excluded from the consideration for the supply.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Where any payment is made or an invoice is issued on or after the date of promulgation of this Act and before the commencement date in respect of consideration for the supply of any goods or services (not being a transaction in respect of which a taxable value is subject to sales tax), a supply of such goods or services shall be deemed to have been made on the commencement date to the extent to which such payment or invoice relates to the provision of goods or the performance of services on or after the commencement date: Provided that this subsection shall not apply in respect of any payments customarily made or invoices customarily issued, when made or issued at regular intervals for the provision of goods or performance of services still to be provided or performed.<\/span><\/p>\n

[Subsection (6) substituted by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0In the case of a vendor who was on the day before the commencement date a vendor for the purposes of the Sales Tax Act an adjustment shall be made in the manner provided in paragraphs (c) and (d) in respect of sales tax attributable to any amount which would, but for the repeal of that Act, have been accounted for under paragraph (d), (i), (iv) or (vi) of subsection (2) of section 11 of that Act.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 The sales tax attributable to such amount shall be determined by applying the formula<\/span><\/p>\n

<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0r\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/u>\u00a0\u00a0 x\u00a0\u00a0 t<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 100 + r<\/p>\n

<\/p>\n

in which formula \u201cr\u201d is the rate of sales tax, expressed as a percentage, which was in force on the day before the commencement date and \u201ct\u201d is the said amount.<\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 The adjustment shall be made in the tax period of the vendor under this Act which, as nearly as possible, corresponds with the tax period of the vendor which would, but for the repeal of the Sales Tax Act, have applied under that Act.<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 The adjustment shall be made by including in the amounts of output tax accounted for under section 16<\/a>(3) of this Act in respect of the relevant tax period under this Act the amount of sales tax attributable to the amount that would have been accounted for under paragraph (d) of subsection (2) of section 11 of the Sales Tax Act and by including in the amounts of input tax accounted for under the said section 16<\/a>(3) such amount as would have been accounted for under paragraph (i), (iv) or (vi) of the said subsection (2).<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 Where, in the case of a vendor who was for the purposes of the Sales Tax Act a liquor trader as defined in paragraph 1 of the Schedule to Government Notice No. 339 published in Government Gazette No. 10615 on 20 February 1987, an amount of an excess referred to in paragraph 4 (2) of that Schedule could, but for the repeal of the Sales Tax Act, have been carried forward from the tax period under that Act ending on the day before the commencement date, that amount shall, if on that date he continued to carry on the trade of selling liquor, for the purposes of section 16<\/a>(3) of this Act be deemed to be input tax paid by him in respect of a supply of liquor made to him on that date.<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 <\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0Notwithstanding the provisions of subsection (6), where fixed property has been disposed of under an agreement for the sale of such property concluded before the commencement date, the disposal of such property under such sale shall be deemed not to be a supply of goods for the purposes of this Act: Provided that where an agreement for the construction of improvements on such property has been concluded before the said date and the consideration payable under such agreement is in terms of section 6(1)(c) of the Transfer Duty Act, 1949 (Act No. 40 of 1949), required for the purpose of the payment of transfer duty to be added to the consideration payable in respect of the acquisition of such property, such agreement and the agreement for the sale of the property shall for the purposes of this paragraph be deemed to be one agreement for the sale of the property.<\/span><\/p>\n

[Paragraph (a) substituted by section 47 of Act 136 of 1991 and amended by section 42 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(aA) Where an agreement for the sale of fixed property consisting of any dwelling together with land on which it is erected, or of any real right conferring a right of occupation of a dwelling or of any unit as defined in section 1 of the Sectional Titles Act, 1986 (Act No. 95 of 1986), such unit being a dwelling, or of any share in a share block company which confers a right to or an interest in the use of a dwelling, was concluded on or before 31 March 1992 by a vendor who at the time of such sale holds such fixed property as trading stock, such sale shall, if the dwelling concerned was completed within 12 months before the commencement date, be deemed not to be a supply of goods for the purposes of this Act.<\/span><\/p>\n

[Paragraph (aA) inserted by section 42 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(aB) Where an agreement (other than an agreement referred to in paragraph (aC) for the sale of fixed property consisting of land, or of any real right conferring a right of occupation of land, was concluded on or after the commencement date and on or before 31 March 1992 for the sole or principal purpose of the erection by or for the purchaser of a dwelling or dwellings on the land, as confirmed by the purchaser in writing, the tax chargeable under section 7<\/a>(1)(a) in respect of the supply of the land or real right under such sale shall be reduced to an amount equal to 6 per cent of the value of the supply.<\/span><\/p>\n

[Parargraph (aB) inserted by section 42 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(aC) Where fixed property includes a dwelling, and-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the erection of the dwelling was completed on or after 30 September 1991 and on or before 31 December 1991 and an agreement for the sale of such fixed property was concluded on or after 22 August 1991 and on or before 31 December 1991, the tax chargeable under section 7<\/a>(1) (a) in respect of the supply of the fixed property under such sale shall be reduced to an amount equal to 3 per cent of the value of the supply; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the erection of the dwelling was completed on or after 30 September 1991 and on or before 31 March 1992 and an agreement for the sale of such fixed property was concluded on or after 22 August 1991 and on or before 31 March 1992, the tax chargeable under section 7<\/a>(1)(a) in respect of the supply of the fixed property under such sale shall, subject to the provisions of subparagraph (i), be reduced to an amount equal to 6 per cent of the value of the supply:<\/span><\/p>\n

<\/p>\n

Provided that-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where an agreement has been concluded for the erection of a dwelling on land supplied under a sale and the consideration payable under such agreement would in terms of section 6(1)(c) of the Transfer Duty Act, 1949, if that Act were applicable, be required for the purpose of the payment of transfer duty to be added to the consideration payable in respect of the acquisition of the property, such agreement and the sale shall, subject to the provisions of paragraph (ii) of this proviso, for the purposes of this paragraph be deemed to be one agreement for the sale of the property;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the tax payable in respect of the supply of the land and the supply of the construction services in respect of the erection of a dwelling as contemplated in paragraph (i), shall be separately payable in respect of each supply in accordance with the provisions of this Act;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 where the agreement for the sale of such fixed property was concluded before the commencement date, the provisions of paragraph (a) of this subsection shall apply unless the seller and the purchaser under the sale agree in writing that that paragraph shall not apply and that this paragraph shall apply.<\/span><\/p>\n

[Paragraph (aC) inserted by section 42 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(aD) Where any agreement (other than an agreement referred to in paragraph (i) of the proviso to paragraph (aC)) for the construction by any vendor carrying on a construction enterprise of any new dwelling was concluded on or before 31 March 1992 and the dwelling was to be erected in the course of such enterprise, the tax chargeable under section 7<\/a>(1)(a) in respect of the supply of the construction service, including any construction service supplied to the vendor by a subcontractor, shall to the extent that such services were performed on or before 31 March 1992 be reduced to 6 per cent of the value of the supply.<\/span><\/p>\n

[Paragraph (aD) inserted by section 42 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 For the purposes of this subsection where an option to purchase fixed property or a right of pre-emption in respect of fixed property is granted, the agreement for the sale of the property shall be deemed to be concluded when the option or right of pre-emption is exercised.<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 Where any vendor who is on or with effect from the commencement date registered under section 23<\/a> and on that date-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 carries on a construction, civil engineering or similar enterprise and has on hand a stock of materials acquired by him prior to that date in order to be used by him for the purpose of incorporation in any building or other structure or work of a permanent nature to be erected, constructed, assembled, installed, extended or embellished by him in the course of such enterprise, and sales tax has been borne by him in respect of such materials; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 has on hand a stock of consumable goods or maintenance spares acquired under sales concluded by him or the importation by him prior to that date for the purpose of consumption or use in the course of his enterprise, and sales tax has been borne by him in respect of such sales or importation,<\/span><\/p>\n

[Paragraph (b) substituted by section 42 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

and on or after that date any item of such stock is withdrawn by him for the purpose referred to in paragraph (a) or the purpose referred to in paragraph (b), as the case may be, the vendor may, provided he has taken stock of such materials, consumable goods or maintenance spares, as the case may be, and he retains properly prepared stock lists in respect of such stocktaking, include in the amounts of input tax deducted by him under section 16<\/a>(3) in respect of the tax period during which such item is withdrawn, the amount of sales tax borne by him in respect of that item: Provided that where the vendor does not maintain records which are adequate enough to determine when items are withdrawn from such stocks or the sales tax so borne thereon in respect of sales to him of such items, the Commissioner may, on application by the vendor, authorize him to deduct the actual sales tax borne by him in respect of such sales or an amount of sales tax which on the basis of a reasonable calculation represents the amount of sales tax so borne by him on the stocks in equal instalments by way of inclusions in the input tax deducted by the vendor in his tax returns over a period of two years or such shorter period as the Commissioner may allow.<\/p>\n

[Subsection (10) substituted by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(10A) Where sales tax has been borne by any vendor (being a person who is on or with effect from the commencement date registered under section 23<\/a>) in respect of the acquisition of goods (other than fixed property or goods incorporated therein) under a sale or the importation of goods and such goods are held by him on the commencement date as trading stock as defined in section 1 of the Income Tax Act, whether or not the vendor is liable for normal tax under that Act, the vendor may, provided he has taken stock of such goods and he retains properly prepared stock lists in respect of such stocktaking, include the amount of that tax in the amount of input tax deducted by him under section 16<\/a>(3) in respect of the tax period during which such goods are supplied by him in the course or furtherance of his enterprise: Provided that where it appears to the Commissioner that the keeping of records for the purposes of the preceding provisions of this subsection can be dispensed with without prejudice to revenue collections, the Commissioner may, on application by the vendor, authorize him to deduct the sales tax on stocks of such goods so held by the vendor in equal instalments by way of inclusions in the input tax deducted by the vendor in his tax returns over a period of two years or such shorter period as the Commissioner may allow.<\/span><\/p>\n

[Subsection (10A) inserted by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(11) \u00a0 <\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0Where any person-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is on the day before the commencement date registered as a vendor under the Sales Tax Act;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 at the end of that day has in his possession goods (as defined in that Act) which he has not disposed of or which he has disposed of under a sale but for which he has not received full payment and in either case sales tax was not borne by him on acquisition; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 on the commencement date is not a vendor for the purposes of this Act,<\/span><\/p>\n

<\/p>\n

he shall for the purposes of the Sales Tax Act be deemed to have applied such goods on the day referred to in subparagraph (i) to a use or consumption contemplated in section 5 (1) (h) of that Act.<\/p>\n

[Paragraph (a) amended by section 47 of Act 136 of 1991]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Any sales tax payable under the Sales Tax Act in respect of the taxable value of such goods shall be payable at the rate of 10 percent and may be paid to the Commissioner within the period of three months reckoned from the day after the commencement date, without penalty.<\/span><\/p>\n

[Paragraph (b) amended by section 47 of Act 136 of 1991 and section 42 of Act 136 of 1992]<\/span><\/p>\n","post_title":"Section 78 (VAT) - Transitional matters","collection_order":183,"collection":1525,"post_modified":"2021-02-13 18:57:33","post_date":"2018-03-27 14:44:57"},{"ID":"13263","post_content":"

78A.\u00a0\u00a0\u00a0 Transitional matters: Turnover Tax<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 For the purposes of this section-<\/span><\/p>\n","post_title":"Section 78A (VAT) - Transitional matters: Turnover Tax","collection_order":184,"collection":1525,"post_modified":"2019-03-06 17:13:17","post_date":"2018-03-27 14:45:31"},{"ID":"13876","post_content":"

\u2018taxable turnover\u2019<\/strong> has the meaning assigned thereto in the Sixth Schedule to the Income Tax Act;<\/p>\n","post_title":"\"Taxable turnover\" definition of section 78A of VAT Act","collection_order":185,"collection":1525,"post_modified":"2020-07-17 12:06:49","post_date":"2018-04-12 13:51:27"},{"ID":"13878","post_content":"

\u2018turnover tax\u2019<\/strong> means the turnover tax payable by a registered micro business in terms of section 48A of the Income Tax Act; and<\/p>\n","post_title":"\"Turnover tax\" definition of section 78A of VAT Act","collection_order":186,"collection":1525,"post_modified":"2020-07-17 12:07:25","post_date":"2018-04-12 13:51:56"},{"ID":"13880","post_content":"

\u2018registered micro business\u2019<\/strong> has the meaning assigned thereto in the Sixth Schedule to the Income Tax Act.<\/p>\n","post_title":"\"Registered micro business\" definition of section 78A of VAT Act","collection_order":187,"collection":1525,"post_modified":"2020-07-17 12:08:43","post_date":"2018-04-12 13:52:47"},{"ID":"13883","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0 Where a person is deregistered in terms of the Sixth Schedule to the Income Tax Act and registers as a vendor, any supplies of goods or services-<\/span><\/p>\n

\u00a0<\/em><\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 made by that person before it became a vendor;<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in respect of which the time of supply would have been deemed to have taken place while that person was a registered micro business had it been registered as a vendor during that time;<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 which were not included in the taxable turnover of that person while it was a registered micro business; and<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the receipts for which are received after it became a vendor,<\/span><\/p>\n


<\/span><\/p>\n

must be deemed to be made in the course or furtherance of that vendor\u2019s enterprise in the tax period in which those receipts are received.<\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Subject to section 18<\/a>(4)(b), where a person is deregistered in terms of the Sixth Schedule to the Income Tax Act and registers as a vendor, any value-added tax paid on expenditure it incurred while it was a registered micro business may not be deducted by that vendor as input tax.<\/span><\/p>\n

[Section 78A inserted by section 115 of Act 60 of 2008 effective on 1 March 2009<\/span><\/p>\n","post_title":"Subsections 2 and 3 of section 78A of VAT Act","collection_order":188,"collection":1525,"post_modified":"2020-07-17 12:12:11","post_date":"2018-04-12 13:53:29"},{"ID":"13265","post_content":"

79. Amendment of section 9 of Act 40 of 1949, as amended by section 3 of Act 31 of 1953, section 12 of Act 80 of 1959, section 3 of Act 70 of 1963, section 3 of Act 77 of 1964, section 1 or Act 81 of 1965, section 7 of Act 103 of 1969, section 2 of Act 89 of 1972, section 3 of Act 66 of 1973, section 5 of Act 88 of 1974, section 77 of Act 54 of 1976, section 2 of Act 95 of 1978, section 6 of Act 106 of 1980, section 2 of Act 99 of 1981, section 2 of Act 118 of 1984, section 3 of Act 81 of 1985, section 3 of Act 86 of 1987, section 4 of Act 87 of 1988 and section 1 of Act 69 of 1989<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Section 9 of the Transfer Duty Act, 1949, is hereby amended by the addition of the following subsection:<\/p>\n

\u00a0\u00a0\u00a0\u00a0<\/p>\n

\u201c(15) No duty shall be payable in respect of the acquisition of any property under any transaction which for purposes of the Value- Added Tax Act, 1991, is a taxable supply of goods to the person acquiring such property if\u00ad-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the transferor of the property under such transaction, in a declaration in such form as the Commissioner may, prescribe, certifies that value-added tax payable under the said Act has been paid to him in respect of the said supply by the transferee and has been accounted for by him in a relevant return required to be furnished by him under the said Act or will be so accounted for in such return within the time allowed under that Act for the rendering of such return, or where such supply was subject to the \u00a0\u00a0\u00a0 said tax at the rate of zero per cent, such information regarding such supply as the Commissioner may require has been furnished to him;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any security required by the Commissioner for the payment of such tax has been lodged, if such tax has not yet been paid; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the Commissioner has issued a certificate to the effect that the requirements of this subsection for the granting of the exemption have been met.\u201d.<\/span><\/p>\n","post_title":"Section 79 (VAT) - Amendment of section 9 of Act 40 of 1949","collection_order":189,"collection":1525,"post_modified":"2019-03-06 17:13:05","post_date":"2018-03-27 14:46:11"},{"ID":"13267","post_content":"

80. Amendment of section 12 of Act 40 of 1949, as substituted by section 8 of Act 103 of 1969 and amended by section 2 of Act 72 of 1970, section 2 of Act 92 of 1971, section 1 of Act 70 of 1975 and section 4 of Act 86 of 1987<\/span><\/strong><\/p>\n

<\/p>\n

Section 12 of the Transfer Duty Act, 1949, is hereby amended by the substitution for subsection (2) of the following subsection:<\/p>\n

<\/p>\n

\u201c(2) \u00a0 The provisions of subsection (1) shall not apply with reference to an acquisition of property in respect of which there is lodged with the registration officer a certificate issued in terms of section 11(3) (a) or 9(15)(c).\u201d.<\/span><\/p>\n","post_title":"Section 80 (VAT) - Amendment of section 12 of Act 40 of 1949","collection_order":190,"collection":1525,"post_modified":"2019-03-06 17:12:56","post_date":"2018-03-27 14:46:48"},{"ID":"13269","post_content":"

81. Amendment of section 23 of Act 77 of 1968, as amended by section 20 of Act 103 of 1969, section 13 of Act 92 of 1971, section 11 of Act 89 of 1972, section 10 of Act 66 of 1973, section 10 of Act 88 of 1974, section 20 of Act 106 of 1980, section 6 of Act 87 of 1982, section 5 of Act 92 of 1983, section 25 of Act 87 of 1988 and section 8 of Act 69 of 1989<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Section 23 of the Stamp Duties Act, 1968, is hereby amended by the addition to paragraph (b) of subsection (4) of the following subparagraph:<\/p>\n

<\/p>\n

(viii)\u00a0 where exemption from duty is claimed under paragraph (v) of the Exemptions to Item 15(3) of Schedule 1, there is annexed to such instrument a declaration signed by the transferor containing the following particulars:<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 The name and address of the transferor and the registration number allocated to him as a vendor under the Value-Added Tax Act, 1991;<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 the name and address of the transferee;<\/span><\/p>\n

<\/p>\n

(cc) \u00a0 the date of the sale or disposal of the share in respect of which the registration of transfer is to be effected, and the amount of the consideration given by the transferee for the share under the sale or disposal, excluding value-added tax within the meaning of the said Act; and<\/span><\/p>\n

<\/p>\n

(dd) \u00a0 the amount of the said value-added tax payable in respect of the sale or disposal and the tax period under the said Act in respect of which such tax has been or will be payable.<\/span><\/p>\n","post_title":"Section 81 (VAT) - Amendment of section 23 of Act 77 of 1968","collection_order":191,"collection":1525,"post_modified":"2019-03-06 17:12:49","post_date":"2018-03-27 14:47:50"},{"ID":"13271","post_content":"

<\/strong>82. Amendment of section 24 of Act 77 of 1968, as amended by section 21 of Act 103 of 1969, section 11 of Act 88 <\/strong>of 1974, section 4 of Act 70 of 1975, section 12 of Act 114 of 1977, section 6 of Act 92 of 1983, section 26 of Act 87 of 1988 and section 9 of Act 69 of 1989<\/strong><\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 Section 24 of the Stamp Duties Act, 1968, is hereby amended\u00ad-<\/p>\n

\u00a0\u00a0\u00a0\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 by the deletion of subsection (1);<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0<\/p>\n

(b) \u00a0\u00a0\u00a0 by the substitution for paragraph (a) of subsection (2) of the following paragraph:<\/span><\/p>\n

<\/p>\n

\u201c(a)\u00a0 receives or takes credit for any premium or consideration for any policy or certificate of insurance or any endorsement thereto chargeable with duty under Item 18 of Schedule 1 [or for any renewal of any policy or certificate of Insurance chargeable with duty under paragraph (4) of the said Item] <\/strong>and does not within one month after receiving or taking credit for such premium or consideration make out and execute a policy, receipt or instrument; or\u201d; and<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 by the deletion of subsections (2A), (3), (4), (5), (6), (7), (8) and (8A).<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 Subsection (1) shall come into operation on the commencement date: Provided that any stamp duty or other amount which but for such amendments would have been capable of being levied or recovered under subsection (4) of the said section 24 in respect of policies, certificates of insurance and endorsements thereon executed before that date and renewal thereof falling due before that date shall be levied, paid and recovered as if the said amendments had not been affected.<\/span><\/p>\n","post_title":"Section 82 (VAT) - Amendment of section 24 of Act 77 of 1968","collection_order":192,"collection":1525,"post_modified":"2019-03-06 17:12:41","post_date":"2018-03-27 14:48:28"},{"ID":"13273","post_content":"

83. Amendment of Item 15 of Schedule 1 to Act 77 of 1968, as substituted by section 13 of Act 89 of 1972 and amended by section 16 of Act 66 of 1973, section 21 of Act 88 of 1974, section 3 of Act 104 of 1976, section 20 of Act 114 of 1977, section 8 of Act 95 of 1978, section 8 of Act 102 of 1979, section 21 of Act 106 of 1980, section 9 of Act 99 of 1981, section 7 of Act 97 of 1982, section 14 of Act 92 of 1983, section 11 of Act 118 of 1984, section 11 of Act 81 of 1985, section 5 of Act 71 of 1986, section 13 of Act 108 of 1986, section 11 of Act 86 of 1987, section 33 of Act 87 of 1988 and section 14 of Act 69 of 1989<\/span><\/strong><\/p>\n

<\/p>\n

Item 15 of Schedule 1 to the Stamp Duties Act, 1968, is hereby amended by the addition under the heading \u201cExemptions from<\/em> the duty under paragraph (3):\u201d <\/em>of the following subparagraph:<\/p>\n

<\/p>\n

\u201c(v) \u00a0 Any registration of transfer of any share in a share block company as defined in section 1 of the Share Blocks Control Act, 1980 (Act No. 59 of 1980), which confers a right to or an\u00a0 interest in the use of immovable property, where such registration is in consequence of a sale or disposal of such share which in terms of the Value-Added Tax Act, 1991, constitutes a supply of such share and in terms of that Act value-added tax has been or will be paid by the transferor in respect of such supply.\u201d.<\/span><\/p>\n","post_title":"Section 83 (VAT) - Amendment of Item 15 of Schedule 1 to Act 77 of 1968","collection_order":193,"collection":1525,"post_modified":"2019-03-06 17:12:33","post_date":"2018-03-27 14:49:18"},{"ID":"13275","post_content":"

84. Amendment of Item 18 of Schedule 1 to Act 77 of 1968, as amended by section 26 of Act 103 of 1969, section 18 of Act 66 of 1973 and section 34 of Act 87 of 1988<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0 Item 18 of Schedule 1 to the Stamp Duties Act, 1968, is hereby amended\u00ad-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 by the deletion of paragraphs (4) and (6); and<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 by the substitution in paragraph (7) for the words \u201cany policy\u201d of the words \u201cany above-mentioned policy\u201d.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 Subsection (1) shall come into operation on the commencement date in respect of insurance policies, certificates of insurance and endorsements thereon executed on or after that date and renewals thereof falling due on or after that date.<\/span><\/p>\n","post_title":"Section 84 (VAT) - Amendment of Item 18 of Schedule 1 to Act 77 of 1968","collection_order":194,"collection":1525,"post_modified":"2021-02-13 18:57:50","post_date":"2018-03-27 14:50:54"},{"ID":"13277","post_content":"

85. Repeal of laws<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (2), the laws specified in Schedule 3 are with effect from the commencement date hereby repealed to the extent set out in the third column of that Schedule.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026...<\/span><\/p>\n

[Subsection (2) deleted by section 116 of Act 60 of 2008]<\/span><\/p>\n","post_title":"Section 85 (VAT) - Repeal of laws","collection_order":195,"collection":1525,"post_modified":"2019-03-06 17:12:15","post_date":"2018-03-27 14:51:20"},{"ID":"13279","post_content":"

86. Act binding on State, and effect of certain exemptions from taxes<\/span><\/strong><\/p>\n

<\/p>\n

This Act shall bind the State, and no provision contained in any other law providing for an exemption from any tax or duty shall be construed as applying or referring, as the case may be, to the tax leviable under this Act unless such tax is specifically mentioned in such provision.<\/p>\n","post_title":"Section 86 (VAT) - Act binding on State, and effect of certain exemptions from taxes","collection_order":196,"collection":1525,"post_modified":"2019-03-06 17:12:07","post_date":"2018-03-27 14:52:16"},{"ID":"13281","post_content":"

86A.\u00a0\u00a0\u00a0 Provisions relating to special economic zones<\/span><\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n

Where a provision of the Customs and Excise Act, the Manufacturing Development Act, 1993 (Act No. 187 of 1993), or the Special Economic Zones Act, or a regulation made thereunder governing the administration of special economic zones including a matter relating to the liability for or levying of value-added tax or a refund thereof or a supply of goods or services subject to tax at the zero-rate is inconsistent or in conflict with a provision of this Act, the provision of this Act will prevail.<\/p>\n

[Section 86A inserted by section 176 of Act 60 of 2001 and substituted by section 30 of Act 16 of 2016 effective on the date on which the Special Economic Zones Act, 2014 (Act No. 16 of 2014), came into operation, 9 February 2016]<\/span><\/p>\n","post_title":"Section 86A (VAT) - Provisions relating to special economic zones","collection_order":197,"collection":1525,"post_modified":"2022-01-29 19:44:58","post_date":"2018-03-27 14:53:34"},{"ID":"13283","post_content":"

87. Short title<\/span><\/strong><\/p>\n

<\/p>\n

This Act shall be called the Value-Added Tax Act, 1991.<\/p>\n","post_title":"Section 87 (VAT) - Short title","collection_order":198,"collection":1525,"post_modified":"2022-01-29 19:44:54","post_date":"2018-03-27 14:54:00"},{"ID":"13285","post_content":"

Schedule 1<\/strong><\/p>\n

(Section 13(3))<\/strong><\/p>\n

<\/p>\n

Exemption: Certain Goods Imported into the Republic<\/strong><\/p>\n

<\/p>\n

Goods imported, as contemplated in\u00a0section 13(1), including imports from or via Botswana, eSwatini, Lesotho or Namibia, into the Republic and in respect of which the exemption under the provisions of\u00a0section 13(3)\u00a0applies, are set forth below.<\/p>\n

<\/p>\n

1\u00a0\u00a0 \u00a0\u00a0\u00a0 <\/strong>Any of the following items imported into the Republic in respect of which the Controller has, in terms of the proviso to\u00a0section 38(1)(a)\u00a0of the Customs and Excise Act and which shall apply also to imports from or via Botswana, eSwatini, Lesotho or Namibia, granted permission that entry need not be made:<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Containers temporarily imported;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 human remains;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 goods which in the opinion of the Commissioner are of no commercial value;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 goods imported under an international carnet; and<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 goods of a value for customs duty purposes not exceeding R500, and on which no such duty is payable in terms of Schedule No.1 to the said Act.<\/span><\/p>\n

[Paragraph 1 amended by section 111 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

2. Goods, being printed books, newspapers, journals and periodicals, imported into the Republic by post of a value not exceeding R100 per parcel.<\/span><\/p>\n

<\/p>\n

3. Goods, being gold coins imported as such and which the Reserve Bank has issued in the Republic in accordance with the provisions of section 14<\/a> of the South African Reserve Bank Act, 1989 (Act 90 of 1989), or which remain in circulation as contemplated in the proviso to subsection (1) of that section.<\/span><\/p>\n

<\/p>\n

4. Goods temporarily exported from the Republic which are, at the time of export, registered as such with the Controller, in such form as the Commissioner may prescribe, and thereafter returned to the exporter, no change of ownership having taken place, and which can be identified on re-importation.<\/span><\/p>\n

[Paragraph 4 substituted by section 112 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

5. Goods permitted under conditions prescribed by the International Trade Administration Commission which are forwarded unsolicited and free of charge by a non-resident to-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a public authority or a municipality; or<\/span><\/p>\n

[Subparagraph (a) substituted by section 52 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any association not for gain, which satisfies the Commissioner that such goods will be used by that association exclusively-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 for educational, religious or welfare purposes; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the furtherance of that association\u2019s objectives directed to the provision of educational, medical or welfare services or medical or scientific research; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 for issue to, or treatment of, indigent persons:<\/span><\/p>\n

<\/p>\n

Provided that the recipient of the goods responsible for the distribution has furnished an undertaking that-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 such goods are for the exclusive use by the organisation or for free distribution;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 such goods will not be sold, leased, hired or otherwise disposed of for gain; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 no consideration or other counter-performance may be accepted by any person in respect of such goods.<\/span><\/p>\n

[Paragraph 5 amended by section 108 of Act 32 of 2004 and substituted by section 113 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

6. Goods which are shipped or conveyed to the Republic for trans-shipment or conveyance to any export country: Provided that the Controller ensures that the tax is secured, in part or in full, by the lodging of a provisional payment or bond except where the Commissioner, in exceptional circumstances, otherwise directs, or in the circumstances contemplated in rule 120A.01(c) of Chapter XIIA of the Rules under the Customs and Excise Act. If proof is not furnished to the Commissioner that the goods have been duly taken out of the Republic within a period of 30 days or within such further period as the Commissioner may in exceptional circumstances allow, this exemption shall be withdrawn and tax, penalty and interest must be paid.<\/span><\/p>\n

[Paragraph 6 substituted by section 114 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

7. Goods consisting of \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods and foodstuffs set forth in Part A and Part B of Schedule 2 to this Act, but subject to such conditions as may be prescribed in the said Part; or<\/span><\/p>\n

[Subparagraph (a) substituted by section 107 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 goods referred to in <\/span>section 11<\/a>(1)(f), but provided that such goods are supplied to and imported by the South African Reserve Bank, the South African Mint Company (Proprietary) Limited or any bank registered under the Banks Act, 1990 (Act No. 94 of 1990); or<\/span><\/span><\/p>\n

<\/p>\n

(c)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 fuel levy goods referred to in fuel levy item no.-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0 195.10.03: Petrol as defined in Additional Note 1(b) to Chapter 27 in Part 1 of Schedule No. 1 to the Customs and Excise Act<\/span><\/p>\n

<\/p>\n

(dd) 195.10.17: Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 in Part 1 of Schedule No. 1 to the Customs and Excise Act;<\/span><\/p>\n

<\/p>\n

(ee)\u00a0 195.20.01: Biodiesel as defined in Additional Note 1(a) to Chapter 38 in Part 1 of Schedule No. 1 to the Customs and Excise Act; and<\/span><\/p>\n

<\/p>\n

(ff)\u00a0 195.20.03: Other biodiesel,<\/span><\/p>\n

<\/p>\n

in Part 5A of Schedule No. 1 to the Customs and Excise Act; or<\/p>\n

[Item (i) substituted by section 53 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 petroleum oil and oils obtained from bituminous minerals, known as crude, referred to in tariff heading no. 27.09 in Part 1 of Schedule No. 1 to the Customs and Excise Act, when supplied and imported for the purposes of being refined for the production of fuel levy goods as defined in section 1 of the Customs and Excise Act; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Item (iii) deleted by section 53 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 illuminating kerosene (marked)as defined in Additional Note 1(f) to Chapter 27 in Part 1 of Schedule No. 1 to the Customs and Excise Act, referred to in fuel levy item no. 195.10.13 in Part 5A of Schedule No. 1 to the Customs and Excise Act and which are not mixed or blended with another substance; or<\/span><\/p>\n

[Item (iv) substituted by section 53 of Act 9 of 2006]<\/span><\/p>\n

[Paragraph 7 substituted by section 115 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0goods referred to in section 11(1)(w), referred to in Chapter 96 in Part I of Schedule No. 1 to the Customs and Excise Act under subheading 9619.00: \u201cSanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material:\u201d limited to goods referred to in item No.\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.02: Sanitary towels (pads), of wadding of textile material;<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.03: Pantyliners, of wadding of textile materials;<\/span><\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.11: Sanitary towels (pads), of paper pulp, paper, cellulose wadding or webs of cellulose fibres;<\/span><\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.12: Pantyliners, of paper pulp, paper, cellulose wadding or webs of cellulose fibres;<\/span><\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.21: Sanitary towels (pads), of other materials of headings 39.01 to 39.14;<\/span><\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.41: Sanitary towels (pads), made up from knitted or crocheted textile material;<\/span><\/p>\n

(vii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.42: Pantyliners, made up from knitted or crocheted textile material;<\/span><\/p>\n

(viii)\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.91: Other, sanitary towels (pads) and pantyliners.<\/span><\/p>\n

<\/p>\n

8. In this paragraph, goods exempt from the levying of tax, are identified by heading numbers or rebate items and the descriptions as contemplated in Schedule 1 and Schedule 4 to the Customs and Excise Act, respectively. In some instances the exemptions below contain additional requirements or limitations or relaxations which differ from the Customs and Excise Act. Where any provisions of the Customs and Excise Act and the Schedules thereto provide otherwise, the provisions of this Schedule shall prevail.<\/span><\/p>\n

<\/p>\n

In order to qualify for an exemption-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the goods must fall under one of the descriptions below;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any requirements or limitations contained in that particular description must be complied with; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the Notes below must be complied with, regardless of whether or not the goods are required to be entered, customs duty is payable or a rebate of customs duty is granted in terms of the Customs and Excise Act.<\/span><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

SUBHEADING<\/strong><\/p>\n<\/td>\n

\n

DESCRIPTION<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

The following exemptions, identified by Subheadings, shall be subject to the Notes as contemplated in\u00a0Schedule No. 1\u00a0to the Customs and Excise Act.<\/p>\n<\/td>\n<\/tr>\n

\n

4907.00.30<\/p>\n<\/td>\n

\n

Travellers\u2019 cheques and bills of exchange, denominated in a foreign currency<\/p>\n<\/td>\n<\/tr>\n

\n

4911.10.20<\/p>\n<\/td>\n

\n

Publications and other advertising matter relating to fairs, exhibitions and tourism in foreign countries<\/p>\n<\/td>\n<\/tr>\n

\n

ITEM NO.<\/strong><\/p>\n<\/td>\n

\n

DESCRIPTION<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

406.00<\/strong><\/p>\n<\/td>\n

\n

GOODS IMPORTED FOR DIPLOMATIC AND OTHER FOREIGN REPRESENTATIVES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

This exemption (excluding items 406.03 and 406.04) is allowed if the Director-General: Department of International Relations and Co-operation or an official acting under his or her authority has certified that any person requiring this exemption has been listed in the register maintained by Department of International Relations and Co-operation in accordance with the provisions of the Diplomatic Immunities and Privileges Act, 2001.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

2.<\/p>\n

For the purposes of item no.\u2019s 406.03 and 406.04, \u201can organisation or institution\u201d means an organisation which the Director-General: Department of International Relations and Co-operation or an official acting under his or her authority has certified as an organisation or institution with which the Republic has concluded a formal agreement, which provides,\u00a0inter alia, for the granting of such exemption.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

3.<\/p>\n

This exemption is not allowed to South African citizens or permanent residents of the Republic unless\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

they are South African citizens who are also citizens of a state the territory of which formerly formed part of the Republic; or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

the Government of the Republic has, by agreement with an organisation or institution contemplated in Note No. 2, undertaken to grant an exemption to a South African citizen who is a representative, member, agent or officer, but excluding a delegate, with or to such organisation or institution.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

4.<\/p>\n

A motor vehicle, including a new motor vehicle obtained from a licensed customs and excise storage warehouse, exempted in terms of item no.\u2019s 406.02, 406.03, 406.04, 406.05 or 406.07, may not be offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of two years from the date of importation:<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

Provided that any of the foregoing acts with this vehicle within a period of two years from the date of importation renders the importer of the vehicle liable to pay tax as determined by the Commissioner in consultation with the Director-General: Department of International Relations and Co-operation.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

5.<\/p>\n

Alcohol and tobacco products exempted in terms of item no.\u2019s 406.02, 406.03, 406.04, or 406.05: Provided that the importer of the alcohol and tobacco products will be held liable to pay tax on the supply of such products to the persons contemplated in item no.\u2019s 406.02, 406.03, 406.04 or 406.05.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

6.<\/p>\n

.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

7.<\/p>\n

.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/p>\n<\/td>\n<\/tr>\n

\n

406.02\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods for the official use by a diplomatic mission and goods for the personal or official use by diplomatic representatives accredited to a diplomatic mission and members of their families<\/p>\n<\/td>\n<\/tr>\n

\n

406.03\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods for the personal or official use by members, agents, officers, delegates or permanent representatives of, to, or with an organisation or institution, and members of their families<\/p>\n<\/td>\n<\/tr>\n

\n

406.04\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods imported for the official use by an organisation or institution in terms of an agreement as provided for in Note no. 3.<\/p>\n<\/td>\n<\/tr>\n

\n

406.05\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods for the official use by a consular mission and goods for the personal or official use by consular representatives accredited to a consular mission and foreign representatives (excluding those referred to in item no.\u2019s\u00a0406.02 and 406.03), and members of their families<\/p>\n<\/td>\n<\/tr>\n

\n

406.06\/00.00\/01.00<\/p>\n<\/td>\n

\n

Stationery, uniforms, furniture and equipment for the official use by a consular post headed by an honorary consular officer<\/p>\n<\/td>\n<\/tr>\n

\n

406.07\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods (excluding food, drink and tobacco in any form) imported by administrative and technical representatives accredited to diplomatic or consular missions, on their first entry on appointment by their governments, for their personal or official use, provided the said goods are imported with the approval of the Director-General: Foreign Affairs<\/p>\n<\/td>\n<\/tr>\n

\n

407.00<\/strong><\/p>\n<\/td>\n

\n

GOODS IMPORTED BY IMMIGRANTS, TOURISTS, RETURNING RESIDENTS AND OTHER PASSENGERS, FOR THEIR PERSONAL USE:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

For the purposes of item nos. 407.01 and 407.02\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

the person referred to in these item nos. means a \u201ctraveller\u201d as defined in rule 15.01 to the Customs and Excise Act and as contemplated in form DA331; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

in addition to the notes to item no. 407.00, such traveller must comply with the requirements of\u00a0section 15\u00a0of the Customs and Excise Act, the rules to that section and form DA331.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

2.<\/p>\n

The exemption in terms of item no. 407.01\/00.00\/01.02 is allowed only if the goods can be identified as being the same goods which were removed from the Republic.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

3.<\/p>\n

(a)<\/p>\n

The exemption specified in item no. 407.02 shall only be allowed in the case of\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

407.02\/00.00\/01.00\/ once per person during a period of 30\u00a0days and shall not apply to goods imported by a person returning after an absence of less than 48\u00a0hours;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

407.02\/00.00\/02.00\/ during a period of 30\u00a0days and shall not apply to goods imported by a person returning after an absence of less than 48 hours; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iii)<\/p>\n

407.02\/22.00, 407.02\/24.02, 407.02\/24.03 and 407.02\/33.03 is applicable in addition to the provisions of item nos. 407.02\/00.00\/01.00 and 407.02\/00.00\/02.00 but only once per person during a period of 30\u00a0days and shall not apply to goods imported by a person returning after an absence of less than 48\u00a0hours.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

4.<\/p>\n

(a)<\/p>\n

The exemption in terms of item no. 407.02 shall only apply to accompanied passengers\u2019 baggage declared by returning residents of the Republic and non-residents visiting the Republic, for personal use or to dispose of as gifts.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

The exemption in terms of item no. 407.02 shall only be allowed once per person during a period of 30 days and shall not be allowed for goods imported by persons returning after an absence of less than 48 hours.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

For the purposes of item no. 407.02, any goods obtained from an inbound duty and tax free shop must be regarded as imported goods.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(d)<\/p>\n

The exemption in terms of item no. 407.02 may, with the exception of tobacco and alcoholic products, be claimed by children under 18 years of age, whether or not they are accompanied by their parents or guardians, provided the goods are for use by the children themselves.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

5.<\/p>\n

A member of the crew of a ship or aircraft (including the master or pilot) is, subject to the conditions laid down by the Commissioner, only entitled to\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

the exemption in terms of item no. 407.02\/00.00\/01.00 on new or used goods of a total value not exceeding R700 per person; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

the exemption in terms of item no. 407.02\/00.00\/02.00 on new or used goods of a total value not exceeding R2 000 per person.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

6.<\/p>\n

A member of the crew of a ship or aircraft (including the master or pilot) is not entitled to an exemption in terms of item nos. 407.02\/22.00, 407.02\/24.02, 407.02\/24.03 and 407.02\/33.03.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

7.<\/p>\n

If the person concerned so desires and indicates accordingly before the goods are cleared, the goods in respect of which the exemption in item no. 407.02\/00.00\/02.00 is applicable, may be cleared at the rates of duty specified in\u00a0Schedule No. 1\u00a0to the Customs and Excise Act and with payment of tax levied in terms of\u00a0section 7(1)(b)\u00a0of this Act.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

8.<\/p>\n

(a)<\/p>\n

The exemption in terms of item no. 407.02\/00.00\/02.00 is applicable in addition to the exemption in terms of item no. 407.02\/00.00\/01.00.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

The exemptions in terms of item nos. 407.02\/22.00, 407.02\/24.02, 407.02\/24.03 and 407.02\/33.03 are applicable in addition to the exemptions in terms of item nos. 407.02\/00.00\/01.00 and 407.02\/00.00\/02.00.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

Wine, spirituous and other alcoholic beverages, tobacco products and perfumery imported in excess of the quantities specified in item nos. 407.02\/22.00, 407.02\/24.02, 407.02\/24.03 and 407.02\/33.03, must be cleared with payment of tax levied in terms of\u00a0section 7(1)(b)\u00a0of this Act.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

9.<\/p>\n

If a person contravenes any provision of this Act, the Customs and Excise Act or any other law relating to the importation of goods, the Commissioner may refuse to grant any exemption provided for in item no. 407.02.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

10.<\/p>\n

For the purposes of item no. 407.04\/87.00\/01.00 the vehicle in question shall not be deemed to be personally owned and used personally by the importer, unless such importer was, at all reasonable times, personally present at the place where the vehicle was used by him or her, and the importer shall be deemed to have used that vehicle from the date on which he or she took physical delivery of the vehicle until the date on which the vehicle was delivered by him or her to the shipper or the agent for the purpose of shipment or dispatch. Where a vehicle is imported on its own wheels, the date of shipment or dispatch shall be the date that the vehicle leaves the country where it was so owned and used en route to the Republic.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

11.<\/p>\n

For the purposes of item no. 407.04, the importer shall, if that person is absent for a continuous period of longer than 3 months from the place where the vehicle is usually used in the Republic, not be deemed to have imported the vehicle for that person\u2019s personal or own use, and tax as determined by the Commissioner is payable as from the date of such absence.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

12.<\/p>\n

The exemption in terms of item no. 407.04 is allowed once per family during a period of 3 years.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

13.<\/p>\n

Any entry under item no. 407.04 must be supported by a duly completed form DA 304 A.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

14.<\/p>\n

Any entry under item no. 407.06 must be supported by duly completed forms DA 304 and P1.160.<\/p>\n<\/td>\n<\/tr>\n

\n

407.01<\/strong><\/p>\n<\/td>\n

\n

Personal effects, sporting and recreational equipment, new or used:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

407.01\/00.00\/01.01<\/p>\n<\/td>\n

\n

Imported either as accompanied or unaccompanied passengers\u2019 baggage by non-residents of the Republic for their own use during their stay in the Republic<\/p>\n<\/td>\n<\/tr>\n

\n

407.01\/00.00\/01.02<\/p>\n<\/td>\n

\n

Exported by residents of the Republic for their own use while abroad and subsequently re-imported either as accompanied or unaccompanied passengers\u2019 baggage by such residents<\/p>\n<\/td>\n<\/tr>\n

\n

407.02<\/strong><\/p>\n<\/td>\n

\n

Goods imported as accompanied passengers\u2019 baggage, including goods obtained at a licensed inbound duty and tax free shop either by non-residents or residents of the Republic and cleared at the place where such persons disembark or enter the Republic:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

407.02\/00.00\/01.00<\/p>\n<\/td>\n

\n

New or used goods, of a total value not exceeding R5\u00a0000 per person<\/p>\n<\/td>\n<\/tr>\n

\n

407.02\/00.00\/02.00<\/p>\n<\/td>\n

\n

Additional goods, new or used, of a total value not exceeding R20\u00a0000 per person<\/p>\n<\/td>\n<\/tr>\n

\n

407.02\/22.00\/01.00<\/p>\n<\/td>\n

\n

Wine not exceeding 2 litres per person<\/p>\n<\/td>\n<\/tr>\n

\n

407.02\/22.00\/02.00<\/p>\n<\/td>\n

\n

Spirituous and other alcoholic beverages, a total quantity not exceeding 1 litre per person<\/p>\n<\/td>\n<\/tr>\n

\n

407.02\/24.02\/01.00<\/p>\n<\/td>\n

\n

Cigarettes not exceeding 200 and cigars not exceeding 20 per person<\/p>\n<\/td>\n<\/tr>\n

\n

407.02\/24.03\/01.00<\/p>\n<\/td>\n

\n

250g Cigarette or pipe tobacco per person<\/p>\n<\/td>\n<\/tr>\n

\n

407.02\/33.03\/01.00<\/p>\n<\/td>\n

\n

Perfumery not exceeding 50 ml and toilet water not exceeding 250 ml per person<\/p>\n<\/td>\n<\/tr>\n

\n

407.04<\/strong><\/p>\n<\/td>\n

\n

Motor vehicles imported by natural persons for own use on change of permanent residence to the Republic:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

407.04\/87.00\/01.00<\/p>\n<\/td>\n

\n

One motor vehicle per family, imported by a natural person for his or her personal or own use, who permanently changes his or her residence to the Republic and\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

provided the vehicle so imported is the personal property of the importer and has personally been owned and used by him or her for a period of not less than 12 months prior to his or her departure to the Republic; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

provided the vehicle is not offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of 20 months from the date of importation<\/p>\n<\/td>\n<\/tr>\n

\n

407.06<\/strong><\/p>\n<\/td>\n

\n

Goods imported by natural persons for own use on change of residence to the Republic:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

407.06\/00.00\/01.00<\/p>\n<\/td>\n

\n

Household furniture, other household effects and other removable articles, including equipment necessary for the exercise of the calling, trade or profession of the person, other than industrial, commercial or agricultural plant and excluding motor vehicles, alcoholic beverages and tobacco goods, the\u00a0bona fide\u00a0property of a natural person (including a returning resident of the Republic after an absence of six months or more) and members of his or her family, imported for own use on change of his or her residence to the Republic: Provided that these goods are not disposed of within a period of six months from the date of importation<\/p>\n<\/td>\n<\/tr>\n

\n

409.00<\/strong><\/p>\n<\/td>\n

\n

RE-IMPORTED GOODS:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

The importer must, at the time of entry of the goods upon re-importation, attach a statement to the bill of entry or other document prescribed in terms of the Customs and Excise Act, which indicates\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

the reasons for the goods being returned;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

whether any change in the ownership of the goods took place after their exportation from the Republic;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

whether the goods have been subjected to any process of manufacture or manipulation after their exportation from the Republic and if so, to what extent;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(d)<\/p>\n

the number and date of the bill of entry or other document prescribed in terms of the Customs and Excise Act, relating to the export of the goods and the place where such entry was made or the document on which the goods were registered prior to export of such goods for the purposes of the subsequent re-importation thereof; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(e)<\/p>\n

the place where and the number and date of the bill of entry or other document prescribed in terms of the Customs and Excise Act, on which tax was paid on the goods upon their first importation into the Republic or other documents, if applicable, to prove that the goods were previously imported and tax due was paid thereon.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

2.<\/p>\n

This exemption (excluding item no. 409.07) is allowed only if the goods can be identified as being the same goods which were exported.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

3.<\/p>\n

For the purposes of item no. 409.07\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

\u201ccompensating products\u201d\u00a0<\/strong>means the products obtained abroad during or as a result of the manufacturing, processing or repair of the goods temporarily exported for outward processing; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

\u201ctemporarily exported for outward processing\u201d\u00a0<\/strong>means the customs procedure whereby goods which may be disposed of without customs restriction, are temporarily exported for manufacturing, processing or repair abroad and then re-imported.<\/p>\n<\/td>\n<\/tr>\n

\n

409.01\/00.00\/01.00<\/p>\n<\/td>\n

\n

Imported goods (including packing containers) re-exported and thereafter returned to or brought back by the exporter or any other party, without having been subjected to any process of manufacture or manipulation, no change of ownership having taken place subsequent to their exportation from the Republic, and which can be identified on re-importation as being the same goods: Provided that this exemption shall not apply if\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

i)<\/p>\n

the supply of those goods was charged with tax at the rate of zero percent in terms of\u00a0section 11(1)(a); or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ii)<\/p>\n

a refund in terms of\u00a0section 44(9)\u00a0is granted<\/p>\n<\/td>\n<\/tr>\n

\n

409.02\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods (including packing containers) produced or manufactured in the Republic, exported therefrom and thereafter returned to or brought back by the exporter or any other party, without having been subjected to any process of manufacture or manipulation (excluding excisable goods exported ex a customs and excise warehouse), no change of ownership having taken place subsequent to their exportation from the Republic, and which can be identified on re-importation as being the same goods: Provided that this exemption shall not apply if\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

i)<\/p>\n

the supply of those goods was charged with tax at the rate of zero per cent in terms of\u00a0section\u00a011(1)(a); or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ii)<\/p>\n

a refund in terms of\u00a0section 44(9)\u00a0is granted<\/p>\n<\/td>\n<\/tr>\n

\n

409.04\/00.00\/01.00<\/p>\n<\/td>\n

\n

Imported or locally manufactured articles sent abroad for processing or repair, provided they are exported under customs and excise supervision, retain their essential character, are returned to the exporter, no change of ownership having taken place subsequent to their exportation from the Republic, and can be identified on re-importation: Provided that this exemption shall apply only to the extent of the value of the goods sent from the Republic on the day such goods left the Republic<\/p>\n<\/td>\n<\/tr>\n

\n

409.06\/00.00\/01.00<\/p>\n<\/td>\n

\n

Excisable goods exported ex a customs and excise warehouse and thereafter returned to or brought back by the exporter, without having been subjected to any process of manufacture or manipulation and no change of ownership having taken place subsequent to their exportation from the Republic: Provided that this exemption shall not apply if\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

i)<\/p>\n

the supply of those goods was charged with tax at the rate of zero per cent in terms of\u00a0section\u00a011(1)(a); or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ii)<\/p>\n

a refund in terms of\u00a0section 44(9)\u00a0is granted<\/p>\n<\/td>\n<\/tr>\n

\n

409.07\/00.00\/01.00<\/p>\n<\/td>\n

\n

Compensating products (excluding goods liable to the duties specified in Part 2 of\u00a0Schedule No. 1\u00a0to the Customs and Excise Act) obtained abroad from goods temporarily exported for outward processing, in terms of a specific permit issued by the International Trade Administration Commission, provided\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

the specific permit is obtained before the temporary exportation of the goods;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

if the ownership of the compensating products is transferred prior to entry for customs purposes, such goods are entered in the name of the person who exported the goods;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iii)<\/p>\n

any additional conditions which may be stipulated in the said permit, are complied with; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iv)<\/p>\n

that this exemption shall apply only to the extent of the value of the goods sent from the Republic on the day such goods left the Republic<\/p>\n<\/td>\n<\/tr>\n

\n

410.00<\/strong><\/p>\n<\/td>\n

\n

GOODS FOR INDUSTRIAL AND COMMERCIAL PURPOSES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.\u00a0 The exemption specified in item no. 410.04 shall only be allowed\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

if the importer is a natural person and a holder of a valid travel document or passport from a SACU or SADC member state;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

once per person during a period of 30 days; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

if the goods are of SACU or SACU origin; and if the combined net mass of the goods does not exceed 25kg.<\/p>\n<\/td>\n<\/tr>\n

\n

410.04<\/strong><\/p>\n<\/td>\n

\n

Handmade articles for commercial purposes:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

410.04\/99.01\/01.04<\/p>\n<\/td>\n

\n

Leather or imitation leather articles<\/p>\n<\/td>\n<\/tr>\n

\n

410.04\/99.01\/02.04<\/p>\n<\/td>\n

\n

Wooden articles<\/p>\n<\/td>\n<\/tr>\n

\n

410.04\/99.01\/03.04<\/p>\n<\/td>\n

\n

Plaits and similar products of plaiting materials, basketwork, wickerwork and other articles, made directly to shape from plaiting materials.<\/p>\n<\/td>\n<\/tr>\n

\n

410.04\/99.01\/04.04<\/p>\n<\/td>\n

\n

Plastic articles<\/p>\n<\/td>\n<\/tr>\n

\n

410.04\/99.01\/05.04<\/p>\n<\/td>\n

\n

Textile articles<\/p>\n<\/td>\n<\/tr>\n

\n

410.04\/99.01\/06.04<\/p>\n<\/td>\n

\n

Stone articles<\/p>\n<\/td>\n<\/tr>\n

\n

410.04\/99.01\/07.04<\/p>\n<\/td>\n

\n

Glass articles<\/p>\n<\/td>\n<\/tr>\n

\n

410.04\/99.01\/08.04<\/p>\n<\/td>\n

\n

Base metal articles<\/p>\n<\/td>\n<\/tr>\n

\n

412.00<\/strong><\/p>\n<\/td>\n

\n

GENERAL:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.\u00a0 For the purposes of item no.\u2019s 412.03 and 412.04, the bill of entry or other document prescribed in terms of the Customs and Excise Act must be supported by an inventory of the goods and documentary proof that the goods qualify for exemption under these items.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1A.<\/p>\n

For the purposes of item no. 412.07\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

any offer to abandon or application to destroy any goods shall be in writing by or on behalf of the owner thereof, and shall\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

include the bill of entry, the invoices and other documents relating to the importation of the goods;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

state the identifying particulars of the goods;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iii)<\/p>\n

state the reason for abandonment, or if application is made for destruction the reason why destruction and not abandonment is requested; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iv)<\/p>\n

indemnify the Commissioner against any claim by any other person;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

the owner shall be responsible for the cost of storage in and removal to the customs and excise warehouse or any place of security indicated by the Commissioner, if such storage or removal is required by the Commissioner, and for any other expenses, including the cost of destruction;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

goods shall be destroyed under the supervision of an officer; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(d)<\/p>\n

goods in respect of which security of the duty due has been furnished to the Commissioner shall be deemed to be under control of the Commissioner.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

2.\u00a0 For the purposes of item no.\u2019s 412.26 and 412.27, such exemptions are subject to compliance with\u00a0sections 39\u00a0and\u00a040\u00a0of the Customs and Excise Act and which shall apply also to imports from or via Botswana, eSwatini, Lesotho or Namibia.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

3.<\/p>\n

For the purposes of item no. 412.28\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

a duty and tax free shop means a duty and tax free shop as contemplated in the rules for\u00a0section 21\u00a0of the Customs and Excise Act; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

any word or expression used in relation to a duty and tax free shop shall have the meaning assigned thereto in the rules for\u00a0section 21\u00a0of the Customs and Excise Act.<\/p>\n<\/td>\n<\/tr>\n

\n

412.03\/00.00\/01.00<\/p>\n<\/td>\n

\n

Used personal or household effects (excluding motor vehicles) bequeathed to persons residing in the Republic<\/p>\n<\/td>\n<\/tr>\n

\n

412.04\/00.00\/01.00<\/p>\n<\/td>\n

\n

Used property of a person normally resident in the Republic who died while temporarily outside the Republic<\/p>\n<\/td>\n<\/tr>\n

\n

412.01<\/strong><\/span><\/p>\n<\/td>\n

\n

Goods for testing and experimental purposes<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

412.01\/00.00\/02.00<\/span><\/p>\n<\/td>\n

\n

Arms and ammunition, parts and accessories thereof, classifiable in Chapter 93, for the purposes of testing and experimenting therewith as the National Conventional Arms Control Committee and the Directorate for Conventional Arms Control may allow by specific permit in terms of the National Conventional Arms Control Act,\u00a041 of 2002.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

Provided that-<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)\u00a0\u00a0 goods imported under this rebate item shall be limited to goods imported for testing purposes and shall not be sold or disposed to any other party or be removed to the area of Botswana, Eswatini, Lesotho or Namibia unless under the specific authority of the National Conventional Arms Control Committee and the Directorate for Conventional Arms Control; and<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)\u00a0\u00a0 goods not consumed or destroyed during the testing process must be exported within 180 days from the date of the said import permits issued by the National Conventional Arms Control Committee and the Directorate for Conventional Arms Control.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

412.07<\/strong><\/p>\n<\/td>\n

\n

Goods unconditionally abandoned to the Commissioner by the owner or goods destroyed with the permission of the Commissioner: Provided that the Commissioner may decline to accept abandonment or grant permission for destruction<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

412.07\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods while still in a customs and excise warehouse or under the control of the Commissioner (excluding goods cleared under\u00a0Schedule No. 3\u00a0of the Customs and Excise Act)<\/p>\n<\/td>\n<\/tr>\n

\n

412.07\/00.00\/02.00<\/p>\n<\/td>\n

\n

Goods cleared under\u00a0Schedule No. 3\u00a0of the Customs and Excise Act<\/p>\n<\/td>\n<\/tr>\n

\n

412.07\/87.00\/01.02<\/p>\n<\/td>\n

\n

Motor vehicles cleared under any item of Schedule No. 4 of the Customs and Excise Act, damaged by accident or unavoidable cause<\/p>\n<\/td>\n<\/tr>\n

\n

412.09<\/strong><\/p>\n<\/td>\n

\n

Goods Lost, Destroyed or Damaged<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

412.09\/00.00\/01.00\/00<\/p>\n<\/td>\n

\n

Goods in respect of which the customs duty, together with the fuel levy (where applicable), amounts to not less than R2 500, proved to have been lost, destroyed or damaged on any single occasion in circumstances of\u00a0vis major\u00a0or in such other circumstances as the Commissioner deems exceptional while such goods are\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

in any customs and excise warehouse or in any appointed transit shed or under control of the Commissioner;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

being removed with deferment of payment of duty or under rebate of duty from a place in the Republic to any other place in terms of the provisions of this Act; or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

being stored in any rebate storeroom:<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

Provided that\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

no compensation in respect of the customs duty, fuel levy or VAT on such goods has been paid or is due to the owner by any other person;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

such loss, destruction or damage was not due to any negligence or fraud on the part of the person liable for the duty or VAT; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iii)<\/p>\n

such goods did not enter into consumption and the importer of those goods was not liable for the tax imposed in terms of section 7(1)(b) when those goods were initially imported; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

provided further that circumstances contemplated in this item exclude a hostile act by a third party constituted by robbery or theft.<\/p>\n<\/td>\n<\/tr>\n

\n

412.10\/00.00\/01.00<\/p>\n<\/td>\n

\n

Bona fide\u00a0unsolicited gifts of not more than two parcels per calendar year and which the value per parcel does not exceed R1400(excluding goods contained in passengers\u2019 baggage, wine, spirits and manufactured tobacco products) consigned by natural persons abroad to natural persons in the Republic<\/p>\n<\/td>\n<\/tr>\n

\n

412.11\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods imported\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

for the relief of distress of persons in cases of famine or other national disaster;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

under any technical assistance agreement; or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

in terms of an obligation under any multilateral international agreement to which the Republic is a party:<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

Provided that\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

the importation of any goods under this item shall be subject to a certificate issued by the International Trade Administration Commission and to such other conditions as may be agreed upon by the Governments of the Republic, Botswana, eSwatini, Lesotho and Namibia; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

goods imported under this item shall not be sold or disposed of to any party who is not entitled to any privileges under the item, or be removed to the area of Botswana, eSwatini, Lesotho or Namibia without the permission of the International Trade Administration Commission<\/p>\n<\/td>\n<\/tr>\n

\n

412.12\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods imported for any purpose agreed upon between the Governments of the Republic, Botswana, eSwatini, Lesotho and Namibia: Provided that\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

the provisions of this item shall not apply in respect of any consignment or quantity or class of goods unless the prior approval of the Governments of Botswana, eSwatini, Lesotho and Namibia has been obtained for the application of such provisions in respect of every such consignment or quantity or class of goods;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

the importation of any goods under this item shall be subject to a certificate issued by the International Trade Administration Commission and to such other conditions as may be agreed upon by the Governments of the Republic, Botswana, eSwatini, Lesotho and Namibia; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iii)<\/p>\n

goods imported under this item shall not be sold or disposed of to any party who is not entitled to any privileges under the item, or be removed to the area of Botswana, eSwatini, Lesotho or Namibia without the permission of the Commissioner<\/p>\n<\/td>\n<\/tr>\n

\n

412.26\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods (excluding goods for upgrading) supplied free of charge to replace defective goods which are covered by a warranty agreement: Provided that\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

a copy of the bill of entry or other document prescribed in terms of the Customs and Excise Act and the documents submitted in support of such document under which the goods were originally entered for home consumption are submitted;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

the goods are supplied by the original supplier; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

proof that the replaced goods have been exported to the original supplier is submitted or the replaced goods are disposed of as directed by the Commissioner<\/p>\n<\/td>\n<\/tr>\n

\n

412.27\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods for upgrading supplied free of charge to replace parts which are covered by a warranty agreement: Provided that\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

413.00<\/strong><\/p>\n<\/td>\n

\n

.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

414.00<\/strong><\/p>\n<\/td>\n

\n

IMPORTED GOODS ADMITTED UNDER REBATE OF DUTY FOR CONSUMPTION OR USE AT AN INTERNATIONAL SPORTING EVENT APPROVED BY THE MINISTER, WHEN IMPORTED AND ENTERED BY THE CONTROLLING BODY OF A PARTICIPATING VISITING TEAM, A TEAM DOCTOR, AN OFFICIAL SPONSOR OF THE EVENT OR THE HOST OF THE EVENT ON BEHALF OF A PARTICIPATING VISITING TEAM<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

The event may be approved by the Minister having regard to\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

the foreign participation in that event; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

the economic impact that event may have on the country as a whole.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

2.<\/p>\n

\u201cOfficial sponsor\u201d means a sponsor of the event appointed by\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

the international organiser of the event; or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

the host of the event in the Republic.<\/p>\n<\/td>\n<\/tr>\n

\n

414.01\/00.00\/01.00<\/p>\n<\/td>\n

\n

Pharmaceutical goods (including medicaments) imported by\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

a controlling body of a participating visiting team;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

a team doctor of a participating visiting team accredited by the Department of Health; or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iii)<\/p>\n

the host of the event on behalf of a participating visiting team,<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

in such quantities as the Department of Health may allow by specific permit.<\/p>\n<\/td>\n<\/tr>\n

\n

414.02\/00.00\/01.00<\/p>\n<\/td>\n

\n

Non-alcoholic beverages and foodstuffs imported by a controlling body of a participating visiting team or the host of the event on behalf of a participating visiting team, for consumption by members of the team during their stay.<\/p>\n<\/td>\n<\/tr>\n

\n

414.03\/00.00\/01.00<\/p>\n<\/td>\n

\n

Promotional material, individually of little value, imported by an official sponsor of the event or the host of the event on behalf of an official sponsor, not for sale but for distribution or use at an event venue.<\/p>\n<\/td>\n<\/tr>\n

\n

460.23<\/strong><\/p>\n<\/td>\n

\n

GOODS IMPORTED OR CLEARED FROM A CUSTOMS AND EXCISE WAREHOUSE FOR THE EXPLORATION FOR PETROLEUM OR PRODUCTION OF PETROLEUM AS CERTIFIED BY THE DIRECTOR-GENERAL: MINERAL RESOURCES<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

Goods imported or cleared from a Customs and Excise warehouse by a person who\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

is certified by the Director-General: Mineral Resources or Chief Executive Officer of the agency designated in terms of\u00a0section 70\u00a0of the Mineral and Petroleum Resources Development Act, 2002 (Act 28 of 2002) to be a person who, in the Republic\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(1)<\/p>\n

explores for petroleum in terms of an exploration right issued in terms of\u00a0section 80\u00a0of the Mineral and Petroleum Resources Development Act, 2002 (Act 28 of 2002);<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(2)<\/p>\n

produces petroleum in terms of a production right issued in terms of\u00a0section 84\u00a0of the Mineral and Petroleum Resources Development Act, 2002 (Act 28 of 2002); or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(3)<\/p>\n

is a contractor of any person referred to in paragraph (1) or (2); or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

subject to the approval of the Director-General: Mineral Resources or the Chief Executive Officer of the agency designated in terms of\u00a0section 70\u00a0of the Mineral and Petroleum Resources Development Act, 2002 (Act 28 of 2002), is a person (including, if a company, any subsidiary of such company) referred to in paragraph (1) or (3) who supplies such goods directly to any person or of any contractor or any person referred to in paragraph (2), for use in the manufacture of any equipment , installation or device, for use solely in operations in connection with the exploration for, or production of petroleum, and except for the purposes of item 460.23\/00.00\/02.00, in such quantities and at such times as the International Trade Administration Commission, may allow by specific permit, excluding\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

distillate fuels, residual fuel oil and biodiesel;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

goods for the personal use of any person; or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

goods for use in the exploration or processing of any product other than petroleum as defined in the Mineral and Petroleum Resources Development Act, 2002 (Act 28 of 2002):<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

For the purposes of paragraph (ii), the person entering such goods under rebate of duty shall be liable for the duty rebated unless\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

he or she proves that such goods have been so supplied or used in the manufacture of the equipment, installation or device which has been delivered to the person referred to in paragraph (2); or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

on request by the person who entered the goods under rebate of duty, and subject to the permission of the Commissioner the goods have been\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

entered for home consumption and any duty and value-added tax payable in terms of the Value-Added Tax Act, 1991 (Act 89 of 1991) have been paid;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

destroyed or abandoned in terms of item 412.07; or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iii)<\/p>\n

exported.<\/p>\n<\/td>\n<\/tr>\n

\n

460.23\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods imported or cleared from a customs and excise warehouse for the exploration for or production of petroleum as contemplated in the notes to this item.<\/p>\n<\/td>\n<\/tr>\n

\n

460.23\/00.00\/02.00<\/p>\n<\/td>\n

\n

Goods free of duty imported or cleared from a customs and excise warehouse for the exploration for or production of petroleum as contemplated in the notes to this item.<\/p>\n<\/td>\n<\/tr>\n

\n

470.00<\/strong><\/p>\n<\/td>\n

\n

GOODS TEMPORARILY ADMITTED FOR PROCESSING, REPAIR, CLEANING, RECONDITIONING OR FOR THE MANUFACTURE OF GOODS EXCLUSIVELY FOR EXPORT:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

The Commissioner may require the importer to register a rate of yield of the processed or manufactured goods that will be obtained per unit of the imported goods.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

2.<\/p>\n

(a)<\/p>\n

The exemption in terms of item no. 470.03 is allowed only for goods to be used for the processing or manufacture of goods for export and the processed or manufactured goods must be exported\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

for the purposes of item 470.03(01.00 and 02.00) within 12 months from the date of entry thereof; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

for the purposes of item 470.03(03.00) within three (3) years from the date of entry thereof.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

The exemption in terms of item no. 470.02 is allowed only for parts to be used and the goods submitted for repair, cleaning or reconditioning must be exported within 6 months from the date of importation thereof:<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

Provided that\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

the Commissioner may, in exceptional circumstances, extend the period specified in each case for a further period as deemed reasonable; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

the application for such extension is made prior to the expiry of the period of 3 years, 12 months or 6 months, as the case may be.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

3.<\/p>\n

This exemption is allowed only if the Controller ensures that the tax is secured, in part or in full, by the lodging of a provisional payment or bond except where the Commissioner, in exceptional circumstances, otherwise directs, or in the circumstances contemplated in rule 120A.01(c) of Chapter XIIA of the Rules under the Customs and Excise Act.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

4.<\/p>\n

If proof is not furnished to the Commissioner that the goods imported have been repaired, cleaned, reconditioned, processed or used in repairing, cleaning, reconditioning or processing and have been duly exported within the time period prescribed in note number 2, this exemption shall be withdrawn and tax, penalty and interest must be paid.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

5.<\/p>\n

For the purposes of Item No. 470.03\/00.00\/02.00:<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

Where the importer is contractually entitled to keep a portion of the goods manufactured, processed, finished, equipped or packed in lieu of payment for the operations carried out, that importer must\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

also export those goods within the period of 12 months contemplated in Note 2(a); or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

(aa)<\/p>\n

process a bill of entry at the office of the Controller for payment of the value-added tax on the goods retained; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(bb)<\/p>\n

adjust by voucher of correction the rebate bill of entry in respect of the quantity and value of the goods used to manufacture the goods retained.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

The importer is required to maintain the records prescribed in terms of\u00a0section 75\u00a0of the Customs and Excise Act.<\/p>\n<\/td>\n<\/tr>\n

\n

470.02\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods (including parts therefore) for repair, cleaning or reconditioning<\/p>\n<\/td>\n<\/tr>\n

\n

470.02\/00.00\/02.00<\/p>\n<\/td>\n

\n

Parts for goods temporarily imported for repair, cleaning or reconditioning<\/p>\n<\/td>\n<\/tr>\n

\n

470.03\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods for use in the manufacturing, processing, finishing, equipping or packing of goods exclusively for export<\/p>\n<\/td>\n<\/tr>\n

\n

470.03\/00.00\/02.00<\/p>\n<\/td>\n

\n

Goods free of duty, for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export<\/p>\n<\/td>\n<\/tr>\n

\n

470.03\/00.00\/03.00<\/p>\n<\/td>\n

\n

Goods for use in the manufacturing, processing, finishing or equiping of yachts exclusively for export<\/p>\n<\/td>\n<\/tr>\n

\n

480.00<\/strong><\/p>\n<\/td>\n

\n

GOODS TEMPORARILY ADMITTED FOR SPECIFIC PURPOSES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

The exemption in terms of item no. 480.35 is allowed\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

only if the samples are imported by\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(i)<\/p>\n

commercial travellers and other representatives of firms abroad who visit the Republic temporarily with their samples for the purpose of securing orders;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(ii)<\/p>\n

persons or firms established in the Republic, including agents for foreign firms, to whom samples may be sent by firms abroad, free of charge, for the same purpose; or<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(iii)<\/p>\n

a prospective customer in the Republic to whom a sample is sent on free loans for inspection and demonstration with a view to obtaining an order for similar goods;<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

except with the permission of the Commissioner, for only one sample of each description, range, type or colour of an article; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(c)<\/p>\n

only if each sample is an article representative of a particular category of goods already produced or to be produced abroad, imported solely for the purpose of being shown or demonstrated free of charge to prospective customers.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

2.<\/p>\n

All goods shall be re-exported\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

in the case of goods under an international carnet within the period of validity of such carnet; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

in the case of other goods within 6 months from the date of importation, thereof or within such further period as the Commissioner may in exceptional circumstances, allow.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

3.<\/p>\n

This exemption is allowed only if the Controller ensures that the tax is secured, in part or in full, by the lodging of a provisional payment or bond except where the Commissioner, in exceptional circumstances, otherwise directs, or in the circumstances contemplated in rule 120A.01(c) of Chapter XIIA of the Rules under the Customs and Excise Act.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

4.<\/p>\n

If proof is not furnished to the Commissioner that the goods have been duly re-exported within the time period prescribed in Note no. 2, this exemption shall be withdrawn and tax, penalty and interest must be paid.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

5.\u00a0 Notwithstanding this exemption, the importer shall remain liable for tax, until he proves that the goods have been duly re-exported or that the goods have been exported under the supervision of an officer, as defined in\u00a0section 1\u00a0of the Customs and Excise Act.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

6.<\/p>\n

On request by the importer, and subject to the permission of the Commissioner, temporary admission may be terminated by entering the goods for home consumption or by abandonment or destruction of the goods whereupon tax must be paid.<\/p>\n<\/td>\n<\/tr>\n

\n

480.05\/00.00\/01.00<\/p>\n<\/td>\n

\n

Containers and other articles used as packing, whether or not filled at the time of importation: Provided that such articles do not become the property of the importer<\/p>\n<\/td>\n<\/tr>\n

\n

480.10\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods for display or use at exhibitions, fairs, meetings or similar events<\/p>\n<\/td>\n<\/tr>\n

\n

480.15\/00.00\/01.00<\/p>\n<\/td>\n

\n

Professional equipment (including ancillary apparatus and accessories) owned by persons resident abroad, for use solely by or under the supervision of a visiting person<\/p>\n<\/td>\n<\/tr>\n

\n

480.20\/00.00\/01.00<\/p>\n<\/td>\n

\n

Welfare material for seafarers for cultural, educational, recreational, religious or sporting activities<\/p>\n<\/td>\n<\/tr>\n

\n

480.25\/00.00\/01.00<\/p>\n<\/td>\n

\n

Instruments, apparatus and machines (including accessories therefore), for use by institutions approved by the Commissioner, for scientific research or education<\/p>\n<\/td>\n<\/tr>\n

\n

480.30\/00.00\/01.00<\/p>\n<\/td>\n

\n

Models, instruments, apparatus, machines and other pedagogic material (including accessories therefore) imported by institutions approved by the Commissioner, for educational or vocational training<\/p>\n<\/td>\n<\/tr>\n

\n

480.35\/00.00\/01.00<\/p>\n<\/td>\n

\n

Commercial samples owned abroad and imported for the purpose of being shown or demonstrated in the Republic for the soliciting of orders for goods to be supplied from abroad<\/p>\n<\/td>\n<\/tr>\n

\n

490.00<\/strong><\/p>\n<\/td>\n

\n

GOODS TEMPORARILY ADMITTED SUBJECT TO EXPORTATION IN THE SAME STATE:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

Goods shall be re-exported\u2014<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(a)<\/p>\n

in the case of goods under an international carnet within the period of validity of such carnet; and<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

(b)<\/p>\n

in the case of other goods within 6 months from the date of importation thereof or within such further period as the Commissioner may in exceptional circumstances, allow.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

2.<\/p>\n

This exemption is allowed only if the Controller ensures that the tax is secured, in part or in full, by the lodging of a provisional payment or bond except where the Commissioner, in exceptional circumstances, otherwise directs, or in the circumstances contemplated in rule 120A.01(c) of Chapter XIIA of the Rules under the Customs and Excise Act.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

3.<\/p>\n

If proof is not furnished to the Commissioner that the goods have been duly re-exported within the time period prescribed in Note no. 1, this exemption shall be withdrawn and tax, penalty and interest must be paid.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

4.<\/p>\n

Notwithstanding this exemption, the importer shall remain liable for tax, until he proves that the goods have been duly re-exported or that the goods have been exported under the supervision of an officer, as defined in\u00a0section 1\u00a0of the Customs and Excise Act.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

5.<\/p>\n

On request by the importer, and subject to the permission of the Commissioner, temporary admission may be terminated by entering the goods for home consumption, whereupon tax must be paid, or by abandonment or destruction. The provisions of item no.\u00a0412.07 will apply to the abandonment or destruction of the goods concerned.<\/p>\n<\/td>\n<\/tr>\n

\n

490.03\/87.00\/01.00<\/p>\n<\/td>\n

\n

Private motor vehicles belonging to a person taking up temporary residence in the Republic<\/p>\n<\/td>\n<\/tr>\n

\n

490.05\/00.00\/01.00<\/p>\n<\/td>\n

\n

Postcards and other mail matter, imported in bulk, for despatch to addresses beyond the borders of the Republic<\/p>\n<\/td>\n<\/tr>\n

\n

490.10\/00.00\/01.00<\/p>\n<\/td>\n

\n

Models or prototypes, to be used in the manufacture of goods<\/p>\n<\/td>\n<\/tr>\n

\n

490.11\/00.00\/01.00<\/p>\n<\/td>\n

\n

Matrices, blocks, plates, and similar articles, on loan or hire, for printing illustrations in periodicals or books<\/p>\n<\/td>\n<\/tr>\n

\n

490.12\/00.00\/01.00<\/p>\n<\/td>\n

\n

Matrices, blocks, plates, moulds and similar articles, on loan or hire, to be used in the manufacture of articles that are to be delivered abroad<\/p>\n<\/td>\n<\/tr>\n

\n

490.13\/00.00\/01.00<\/p>\n<\/td>\n

\n

Instruments, apparatus, machines and other articles to be tested by the South African Bureau of Standards<\/p>\n<\/td>\n<\/tr>\n

\n

490.14\/00.00\/01.00<\/p>\n<\/td>\n

\n

Instruments, apparatus and machines, made available free of charge to a customer by or through a supplier, pending delivery or repair of similar goods<\/p>\n<\/td>\n<\/tr>\n

\n

490.15\/00.00\/01.00<\/p>\n<\/td>\n

\n

Costumes, scenery and other theatrical equipment on loan or hire to dramatic societies or theatres<\/p>\n<\/td>\n<\/tr>\n

\n

490.20\/00.00\/01.00<\/p>\n<\/td>\n

\n

Animals and sport requisites (including yachts and motor vehicles) belonging to a person resident abroad, for use by that person or under his supervision in sports contests (including motor car rallies and transcontinental excursions)<\/p>\n<\/td>\n<\/tr>\n

\n

490.25\/00.00\/01.00<\/p>\n<\/td>\n

\n

Photographs and transparencies to be shown in a public exhibition or competition for photographers<\/p>\n<\/td>\n<\/tr>\n

\n

490.30\/00.00\/01.00<\/p>\n<\/td>\n

\n

Specialised equipment arriving by ship and used on shore at ports of call for the loading, unloading or handling of containers of tariff heading No. 86.09 of Schedule No. l to the Customs and Excise Act<\/p>\n<\/td>\n<\/tr>\n

\n

490.35\/00.00\/01.00<\/p>\n<\/td>\n

\n

Pallets, whether or not laden with cargo at importation<\/p>\n<\/td>\n<\/tr>\n

\n

490.40\/00.00\/01.00<\/p>\n<\/td>\n

\n

Machinery or plant (excluding tower cranes) for use on contract in civil engineering or construction work, in such quantities and at such times and subject to such conditions as the Commissioner, on the recommendation of the International Trade Administration Commission, may allow by specific permit<\/p>\n<\/td>\n<\/tr>\n

\n

490.50\/00.00\/01.00<\/p>\n<\/td>\n

\n

Motor vehicles, yachts and other removable articles (including spare parts and normal accessories and equipment therefore) imported by foreign tourists and travellers resident in foreign countries for their own use<\/p>\n<\/td>\n<\/tr>\n

\n

490.60\/00.00\/01.00<\/p>\n<\/td>\n

\n

Commercial road vehicles used in the conveyance of imported merchandise<\/p>\n<\/td>\n<\/tr>\n

\n

490.90\/00.00\/01.00<\/p>\n<\/td>\n

\n

Machinery or plant (excluding tower cranes) for use on contract other than for purposes of civil engineering or construction work, in such quantities and at such times and subject to such conditions as the Commissioner, on the recommendation of the International Trade Administration Commission, may allow by specific permit<\/p>\n<\/td>\n<\/tr>\n

\n

490.90\/00.00\/02.00<\/p>\n<\/td>\n

\n

Goods not specified in item no.\u2019s 470.00, 480.00 or 490.00, temporarily admitted for purposes approved by the Commissioner.<\/p>\n<\/td>\n<\/tr>\n

\n

498.00<\/strong><\/p>\n<\/td>\n

\n

IMPORTED GOODS FOR USE IN A CUSTOMS CONTROLLED AREA<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NOTES:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

1.<\/p>\n

Goods may only be imported and entered into a customs controlled area under this item where such goods are imported by a customs controlled area enterprise or an SEZ operator.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

2.<\/p>\n

Goods may only be entered under item 498.02 by a registered SEZ operator as contemplated in rule 21A.04.<\/p>\n<\/td>\n<\/tr>\n

\n

498.01\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods that are imported into a customs controlled area by a customs controlled area enterprise<\/p>\n<\/td>\n<\/tr>\n

\n

498.02\/00.00\/01.00<\/p>\n<\/td>\n

\n

Goods of any description imported by a registered SEZ operator for use in the construction and maintenance of the infrastructure of a CCA in an SEZ.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[Schedule 1 amended by section 48 of Act 136 of 1991, by section 43 of Act 136 of 1992, by Government Notice No. 2244 of 31 July, 1992, by section 44(1) of Act 97 of 1993, by Government Notice No. 1955 of 7 October, 1993, by section 32 of Act 20 of 1994, by section 32(1) of Act 37 of 1996 and by section 53 of Act 27 of 1997, substituted by section 177 of Act 60 of 2001 and amended by section 58 of Act 30 of 2002, by section 121 of Act 74 of 2002, by Government Notice No. R.111 in Government Gazette 24274 of 17 January, 2003, by section 189 of Act 45 of 2003, by sections 52-55 of Act 16 of 2004, by section 108 of Act 32 of 2004, by sections 111-123 of Act 31 of 2005, by sections 52-53 of Act 9 of 2006, by section 89(1) of Act 20 of 2006 (as amended by section 109 of Act 8 of 2007), by section 85(1) of Act 8 of 2007, by Government Notice No. R.958 in Government Gazette 30370 of 12 October, 2007, by section 107 of Act 35 of 2007, by Government Notice No. R.766 in Government Gazette 32416 of 24 July, 2009, by Government Notice Nos. R.154 and R.157 in Government Gazette 34046 of 1 March, 2011, by section 143(1) of Act 24 of 2011, by Government Notice No. R.187 in Government Gazette 35102 of 2 March, 2012, by Government Notice No. R.506 in Government Gazette 35481 of 6 July, 2012, by Government Notice No. 995 in Government Gazette 35932 of 7 December, 2012, by Government Notice No. R.1072 in Government Gazette 36002 of 14 December, 2012, by section 181(1) of Act 31 of 2013, by Government Notice No. R.288 in Government Gazette 37554 of 17 April, 2014, by Government Notice No. R.723 in Government Gazette 39100 of 14 August, 2015, by Government Notice No. R.558 in Government Gazette 40004 of 20 May 2016, by section 87 of Act 15 of 2016, by section 31(1) of Act 16 of 2016, by section 74(1) of Act 34 of 2019, by Government Notice No. R.226 in Government Gazette 43051 of 28 February, 2020, by Government Notice No. R.1069 in Government Gazette 43781 of 9 October, 2020, by Government Notice No. R.369 in Government Gazette 44473 of 23 April, 2021, by Government Notice No. R.2185 in Government Gazette 46589 of 24 June, 2022, by section 25 of Act 16 of 2022 , by Government Notice No. R.3780 in Government Gazette 49104 of 11 August, 2023 and by section 53(1) of Act 17 of 2023 deemed effective on on 1 January, 2013]<\/span><\/p>\n

<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n","post_title":"Schedule 1 (VAT) - Exemption: certain goods imported into the Republic","collection_order":199,"collection":1525,"post_modified":"2024-01-15 21:04:08","post_date":"2018-03-27 14:54:53"},{"ID":"13287","post_content":"

Schedule 2<\/strong><\/p>\n

PART A<\/strong><\/p>\n

(SECTION 11<\/a>(1)(G) OF THIS ACT)<\/p>\n

<\/p>\n

Zero Rate: Supply of Goods Used or Consumed for Agricultural, Pastoral or other Farming Purposes<\/p>\n

<\/p>\n

1. The goods in respect of the supply of which the rate of zero per cent shall apply under the provisions of section 11(1)(g) of this Act shall, subject to the provisions of paragraph 2, be as hereinafter set forth:<\/span><\/p>\n

<\/p>\n

Item 1\u00a0\u00a0\u00a0 Animal feed, i.e. goods consisting of-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 <\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 any substance obtained by a process of crushing, gristing or grinding, or by addition to any substance or the removal therefrom of any ingredient; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 any condimental food, vitamin or mineral substance or other substance which possesses or is alleged to possess nutritive properties; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 any bone product; or<\/span><\/p>\n

<\/p>\n

(iv)\u00a0 any maize product,<\/span><\/p>\n

<\/p>\n

intended or sold for the feeding of livestock, poultry, fish or wild animals (including wild birds); or<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any stock lick or substance which is of a kind which can be and is in fact used as a stock lick, whether or not such stock lick or substance possesses medicinal properties.<\/span><\/p>\n

<\/p>\n

Item 2\u00a0\u00a0\u00a0 Animal remedy, i.e. goods consisting of a substance intended or offered for use in respect of livestock, poultry, fish or wild animals (including wild birds), for the diagnosis, prevention, treatment or cure of any disease, infection or other unhealthy condition, or for the maintenance or improvement of health, growth, production or working capacity.<\/span><\/p>\n

<\/p>\n

Item 3\u00a0\u00a0\u00a0 Fertilizer, i.e. goods consisting of a substance in its final form which is intended or offered for use in order to improve or maintain the growth of plants or the productivity of the soil.<\/span><\/p>\n

<\/p>\n

Item 4\u00a0\u00a0\u00a0 Pesticide, i.e. goods consisting of any chemical substance or biological remedy, or any mixture or combination of any such substance or remedy, intended or offered for use-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the destruction, control, repelling, attraction, disturbance or prevention of any undesired microbe, alga, bacterium, nematode, fungus, insect, plant, vertebrate or invertebrate; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 as a plant growth regulator, defoliant, desicant, adjuvant or legume inoculant,<\/span><\/p>\n

<\/p>\n

and anything else which the Minister of Agriculture has by notice in the Gazette declared to be a pesticide.<\/p>\n

<\/p>\n

Item 5\u00a0\u00a0\u00a0 Plants, i.e. goods consisting of living trees and other plants, bulbs, roots, cuttings and similar plant products in a form used for cultivation.<\/span><\/p>\n

<\/p>\n

Item 6\u00a0\u00a0\u00a0 Seed in a form used for cultivation.<\/span><\/p>\n

<\/p>\n

2. The provisions of paragraph 1 shall apply only if-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the Commissioner, in respect of a vendor registered under this Act, is satisfied that that vendor, being the recipient of any such goods, carries on agricultural, pastoral or other farming operations and has issued to him a notice of registration in which authorization is granted whereby the goods concerned may be supplied to him at the rate of zero per cent: Provided that where a vendor to whom such notice of registration has been issued is in default in respect of his obligation under this Act to furnish any return or to pay tax or he has ceased to carry on the said operations or he has utilized such notice of registration for purposes other than the carrying on of such operations, the Commissioner may, by notice in writing to the vendor, cancel such authorization with immediate effect or with effect from a date determined by the Commissioner and require the vendor to surrender such notice of registration in order that an amended notice of registration, excluding the said authorization, may if necessary be issued to the vendor;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the goods concerned are supplied to a vendor who is in possession of a valid notice of registration as a vendor and an authorization contemplated in paragraph (a);<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 a tax invoice in respect of the relevant supply is issued containing such particulars as required by section 20<\/a>(4) of this Act;<\/span><\/p>\n

[Subparagraph (c) substituted by section 56 of Act 16 of 2004]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the acquisition, disposal, sale or use of the said goods is not prohibited in terms of section 7bis of the Fertilizers, Farm Feed, Agricultural Remedies and Stock Remedies Act, 1947 (Act No. 36 of 1947).<\/span><\/p>\n

<\/p>\n

PART B<\/strong><\/p>\n

(SECTION 11<\/a>(1)(j) OF THIS ACT)<\/p>\n

Zero Rate: Supply of goods consisting of certain foodstuffs<\/strong><\/p>\n

[Schedule 2\u00a0amended by\u00a0section 49\u00a0of\u00a0Act 136 of 1991, by\u00a0section 44\u00a0of\u00a0Act 136 of 1992, by\u00a0section 45(1)\u00a0of\u00a0Act 97 of 1993, by\u00a0section 33\u00a0of\u00a0Act 20 of 1994, by\u00a0section 104\u00a0of\u00a0Act 30 of 1998, by\u00a0section 73\u00a0of\u00a0Act 19 of 2001, by\u00a0section\u00a056(1)\u00a0of\u00a0Act\u00a016 of 2004, by\u00a0section\u00a0108\u00a0of\u00a0Act\u00a035 of 2007, by\u00a0section\u00a087\u00a0of\u00a0Act 17 of 2017, by\u00a0section\u00a014(1)\u00a0of\u00a0Act\u00a021 of 2018, by\u00a0section\u00a075(1)\u00a0of\u00a0Act\u00a034 of 2019\u00a0and by\u00a0section\u00a055(1)\u00a0of\u00a0Act\u00a020 of 2021\u00a0effective on 1\u00a0April, 2022]<\/span><\/p>\n

<\/p>\n

1. The goods in respect of the supply of which the rate of zero per cent shall apply under the provisions of section 11<\/a>(1)(j) of this Act shall, subject to the provisions of paragraph 2, be as hereunder set forth:<\/span><\/p>\n

<\/p>\n

Item 1 Brown bread and whole wheat brown bread as defined respectively in Regulation 1 of the Regulations in terms of Government Notice No. R.405 published in Government Gazette <\/em>No. 40828 of 5 May 2017.<\/span><\/p>\n

[Item 1 substituted by section 14(1)(a) of Act 21 of 2018 effective on 1 April 2018]<\/span><\/p>\n

<\/p>\n

Item 2\u00a0\u00a0Maize meal graded as super maize meal, super fine maize meal, special maize meal, sifted maize meal or unsifted maize meal, not further processed other than by the addition of minerals and vitamins not exceeding one per cent by mass of the final product, solely for the purpose of increasing the nutritional value.<\/span><\/p>\n

<\/p>\n

Item 3\u00a0\u00a0\u00a0 Samp, not further prepared or processed.<\/span><\/p>\n

<\/p>\n

Item 4\u00a0\u00a0\u00a0 Mealie rice, not further prepared or processed.<\/span><\/p>\n

<\/p>\n

Item 5\u00a0\u00a0\u00a0 Dried silo screened mealies or dried mealies not further prepared or processed or packaged as seed, but excluding pop corn (zea mays everta).<\/span><\/p>\n

[Item 5 substituted by section 108 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

Item 6\u00a0\u00a0\u00a0 Dried beans, whole, split, crushed or in powder form but not further prepared or processed or where packaged as seed.<\/span><\/p>\n

<\/p>\n

Item 7\u00a0\u00a0\u00a0 Lentils, dried, whole, skinned or split.<\/span><\/p>\n

<\/p>\n

Item 8\u00a0\u00a0\u00a0 Pilchards or sardinella supplied in tins or cans consisting mainly of such products regardless of whether flavoured, seasoned or preserved in oil, but excluding such products as are supplied as pet food or sardines supplied in tins or cans.<\/span><\/p>\n

<\/p>\n

Item 9\u00a0\u00a0\u00a0 Milk powder: unflavoured, being the powder obtained by the removal of water from milk and which falls under the following classifications determined by the Minister of Agriculture under the Agricultural Product Standards Act, 1990 (Act No. 119 of 1990), or any regulation under that Act:<\/span><\/p>\n

<\/p>\n

High-fat milk powder<\/p>\n

Full-fat milk powder<\/p>\n

Medium-fat milk powder<\/p>\n

Low-fat milk powder<\/p>\n

Fat-free milk powder,<\/p>\n

<\/p>\n

provided that the fat or protein content of such milk powder consists solely of milk fat or milk protein.<\/p>\n

<\/p>\n

Item 10\u00a0 Dairy powder blend, being any dairy powder blend which falls under the following classifications determined by the Minister of Agriculture under the Agricultural Product Standards Act, 1990 (Act No. 119 of 1990), or any regulation under that Act:<\/p>\n

<\/p>\n

High-fat dairy powder blend<\/p>\n

Full-fat dairy powder blend<\/p>\n

Medium-fat dairy powder blend<\/p>\n

Low-fat dairy powder blend<\/p>\n

Fat-free dairy powder blend.<\/p>\n

<\/p>\n

Item 11\u00a0 Rice, whether husked, milled, polished, glazed, parboiled or broken.<\/span><\/p>\n

<\/p>\n

Item 12\u00a0 Vegetables, not cooked or treated in any manner except for the purpose of preserving such vegetables in their natural state, but excluding dehydrated, dried, canned or bottled vegetables or such vegetables as are described under separate Items in this PART.<\/span><\/p>\n

<\/p>\n

Item 13\u00a0 Fruit, not cooked or treated in any manner except for the purposes of preserving such fruit in its natural state, but excluding dehydrated, dried, canned or bottled fruit and nuts.<\/span><\/p>\n

<\/p>\n

Item 14\u00a0 Vegetable oil, marketed and supplied for use in the process of cooking food, but excluding olive oil.<\/span><\/p>\n

<\/p>\n

Item 15 Milk, including high-fat, full-fat, low-fat or fat-free milk, being the milk of cattle, sheep or goats that has not been concentrated, condensed, evaporated, sweetened, flavoured, cultured or subjected to any other process other than homogenization or preservation by pasteurization, ultra-high temperature treatment, sterilization, chilling or freezing or the addition of minerals, vitamins, enzymes and other similar additives not exceeding one per cent by volume of the final product, solely for the purpose of increasing the nutritional value.<\/span><\/p>\n

[Item 15 substituted by section 73 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

Item 16\u00a0 Cultured milk, being cultured milk as classified under the Agricultural Product Standards Act, 1990 (Act No. 119 of 1990), with the following class designation:<\/span><\/p>\n

<\/p>\n

Cultured high-fat milk<\/p>\n

Cultured full-fat milk<\/p>\n

Cultured low-fat milk<\/p>\n

Cultured fat-free milk.<\/p>\n

<\/p>\n

Item 17\u00a0 Brown wheaten meal, being pure, sound wheaten meal, but excluding separated wheaten bran, wheaten germ and wheaten semolina.<\/span><\/p>\n

<\/p>\n

Item 18\u00a0 Eggs, being raw eggs laid by hens of the species gallus domesticus, whether supplied in their shells or in the form of egg pulp being raw pulp consisting of the yolk and white which is obtained from such eggs after the shells have been removed.<\/span><\/p>\n

<\/p>\n

Item 19\u00a0 Edible legumes and pulse of leguminous plants, dried, whole, split, crushed, skinned or in powder form, but not further prepared or processed or where packaged as seed or such pulse as are described under separate Items in this PART.<\/span><\/p>\n

<\/p>\n

Item 20\u00a0\u00a0 Cake wheat flour as defined in Regulation 1 of the Regulations in terms of Government Notice No. R.405 published in\u00a0Government Gazette\u00a0No. 40828 of 5 May 2017.<\/span><\/p>\n

[Item 20 added by\u00a0section\u00a014(1)(b)\u00a0of\u00a0Act 21 of 2018\u00a0effective on 1 April, 2019]<\/span><\/p>\n

<\/p>\n

Item 21\u00a0\u00a0\u00a0 White bread wheat flour as defined in Regulation 1 of the Regulations in terms of Government Notice No. R.405 published in\u00a0Government Gazette\u00a0No. 40828 of 5 May 2017.<\/span><\/p>\n

[Item 21 to be added by\u00a0section\u00a014(1)(b)\u00a0of\u00a0Act 21 of 2018\u00a0effective on 1 April, 2019]<\/span><\/p>\n

<\/p>\n

2. The provisions of paragraph 1 shall not apply where any goods mentioned in that paragraph are supplied in the course of carrying out any agreement for the furnishing or serving of any meal, refreshment, cooked or prepared food or any drink, as the case may be, so as to be ready for immediate consumption when so supplied.<\/span><\/p>\n

[Schedule 2 amended by section 49 of Act 136 of 1991, by section 44 of Act 136 of 1992, by section 45(1) of Act 97 of 1993, by section 33 of Act 20 of 1994, by section 104 of Act 30 of 1998, by section 73 of Act 19 of 2001, by section 56(1) of Act 16 of 2004, by section 108 of Act 35 of 2007, by section 87 of Act 17 of 2017 and by section 14(1) of Act 21 of 2018]<\/span><\/p>\n

<\/p>\n

PART C<\/strong><\/p>\n

(Section 11(1)(w))<\/strong><\/p>\n

<\/p>\n

Item 1 Goods referred to in section 11(1)(w), referred to in Chapter 96 in Part I of Schedule No. 1 to the Customs and Excise Act under subheading 9619.00: \u201cSanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material:\u201d limited to goods referred to in item No.:-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.02: Sanitary towels (pads), of wadding of textile material;<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.03: Pantyliners, of wadding of textile materials;<\/span><\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.11: Sanitary towels (pads), of paper pulp, paper, cellulose wadding or webs of cellulose fibres;<\/span><\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.12: Pantyliners, of paper pulp, paper, cellulose wadding or webs of cellulose fibres;<\/span><\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.21: Sanitary towels (pads), of other materials of heading 39.01 to 39.14;<\/span><\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.41: Sanitary towels (pads), made up from knitted or crocheted textile material;<\/span><\/p>\n

(vii)\u00a0\u00a0\u00a0\u00a0\u00a0 9619.00.42: Pantyliners, made up from knitted or crocheted textile material; and<\/span><\/p>\n

(viii)\u00a0\u00a0\u00a0\u00a0\u00a09619.00.91: Other, sanitary towels (pads) and pantyliners.<\/span><\/p>\n","post_title":"Schedule 2 (VAT) - Zero rate: supply of goods used or consumed for agricultural, pastoral or other farming purposes","collection_order":200,"collection":1525,"post_modified":"2023-01-25 19:14:18","post_date":"2018-03-27 14:55:52"},{"ID":"13289","post_content":"

Schedule 3<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

LAWS REPEALED<\/strong><\/p>\n

(Section 85<\/a> OF THIS ACT)<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Number and Year of Law<\/strong><\/td>\nShort Title<\/strong><\/td>\nExtent of Repeal<\/strong><\/td>\n<\/tr>\n
Act No. 103 of 1978<\/td>\nSales Tax Act, 1978<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 111 of 1979<\/td>\nSales Tax Amendment Act, 1979<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 105 of 1980<\/td>\nSales Tax Amendment Act, 1980<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 97 of 1981<\/td>\nSales Tax Amendment Act, 1981<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 40 of 1982<\/td>\nSales Tax Amendment Act, 1982<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 90 of 1982<\/td>\nSecond Sales Tax Amendment Act, 1982<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 95 of 1983<\/td>\nSales Tax Amendment Act, 1983<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 99 of 1984<\/td>\nSales Tax Amendment Act, 1984<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 102 of 1985<\/td>\nSales Tax Amendment Act, 1985<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 70 of 1986<\/td>\nSales Tax Amendment Act, 1986 HIA = Herschel Israel Alpert<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 108 of 1986<\/td>\nTaxation Laws Amendment Act, 1986<\/td>\nSections 14, 15 and 16<\/td>\n<\/tr>\n
Act No. 31 of 1987<\/td>\nSales Tax Amendment Act, 1987<\/td>\nThe whole<\/td>\n<\/tr>\n
Act No. 86 of 1987<\/td>\nTaxation Laws Amendment Act, 1987<\/td>\nSections 12 to 25<\/td>\n<\/tr>\n
Act No. 87 of 1988<\/td>\nTaxation Laws Amendment Act, 1988<\/td>\nSections 37 to 47<\/td>\n<\/tr>\n
Act No. 69 of 1989<\/td>\nTaxation Laws Amendment Act, 1989<\/td>\nSections 17 to 25<\/td>\n<\/tr>\n
Act No. 89 of 1990<\/td>\nTaxation Laws Amendment Act, 1990\u00a0 Powered by K-MOS<\/td>\nSections 1 to 7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


<\/p>\n","post_title":"Schedule 3 (VAT) - Laws repealed","collection_order":201,"collection":1525,"post_modified":"2020-07-17 12:13:10","post_date":"2018-03-27 14:56:16"},{"ID":"14168","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11779) dated 25 August 2017.<\/strong><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

CUSTOMS AND EXCISE ACT 91 OF 1964<\/strong><\/p>\n

<\/p>\n

(English text signed by the State President)<\/p>\n

<\/p>\n

[Assented to: 27 July 1964]<\/em><\/p>\n

[Commencement date: 1 January 1965 \u2013 unless otherwise indicated]<\/em><\/p>\n

<\/p>\n

as amended by:<\/strong><\/p>\n

<\/p>\n

<\/p>\n

Tax Administration Laws Amendment Act 44 of 2014<\/p>\n

Tax Administration Laws Amendment Act 23 of 2015<\/p>\n

Taxation Laws Amendment Act 15 of 2016<\/p>\n

Tax Administration Laws Amendment Act 16 of 2016<\/p>\n

Tax Administration Laws Amendment Act 13 of 2017<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017<\/p>\n

Tax Administration Laws Amendment Act 22 of 2018<\/p>\n

Customs and Excise Amendment Act 13 of 2019<\/p>\n

Carbon Tax Act 15 of 2019<\/p>\n

Tax Administration Laws Amendment Act 33 of 2019<\/p>\n

Taxation Laws Amendment Act 23 of 2020<\/span><\/p>\n

Tax Administration Laws Amendment Act 24 of 2020<\/span><\/p>\n

Tax Administration Laws Amendment Act 16 of 2022<\/span><\/span><\/span><\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022<\/span><\/span><\/span><\/p>\n

Taxation Laws Amendment Act 20 of 2022<\/span><\/span><\/span><\/p>\n

<\/p>\n

Latest 2024 Live Updates<\/strong><\/span>: <\/span>COMPLETED!<\/span><\/strong><\/span><\/p>\n

Taxation Laws Amendment Act\u00a017 of 2023<\/strong><\/span><\/p>\n

Tax Administration Laws Amendment Act\u00a018 of 2023<\/strong><\/span><\/p>\n

<\/p>\n

To report an issue, please contact us at service@hApp-e-tax.co.za<\/strong><\/span><\/p>\n

<\/p>\n

ACT<\/strong><\/h1>\n

\u00a0<\/strong><\/p>\n

To provide for the levying of customs and excise duties and a surcharge; for a fuel levy, for a Road Accident Fund levy, for an air passenger tax, an environmental levy and a health promotion levy; the prohibition and control of the importation, export, manufacture or use of certain goods; and for matters incidental thereto.<\/strong><\/p>\n

[Long title substituted by section 40 of Act 112 of 1977, section 41 of Act 84 of 1987, section 42 of Act 59 of 1990, section 66 of Act 30 of 2000, section 72 of Act 32 of 2004 and section 28 of Act 32 of 2005 and section 14 of Act 14 of 2017 effective on 1 April 2018]<\/span><\/p>\n","post_title":"Customs and Excise Act No. 91 of 1964 - Citation","collection_order":2,"collection":1627,"post_modified":"2024-01-27 22:37:36","post_date":"2018-10-02 13:24:48"},{"ID":"14170","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/p>\n","post_title":"ARRANGEMENT OF SECTIONS (Customs Act)","collection_order":3,"collection":1627,"post_modified":"2020-10-11 13:02:03","post_date":"2018-10-02 13:28:23"},{"ID":"14607","post_content":"

Shortcut: SCHEDULES 1 \u2013 10<\/a><\/p>\n

<\/p>\n

CHAPTER I<\/strong><\/a><\/p>\n

DEFINITIONS<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Definitions<\/a><\/p>\n

<\/p>\n

CHAPTER II<\/strong><\/a><\/p>\n

ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT<\/strong><\/p>\n

<\/p>\n

Section 2 \u2013 Commissioner to administer Act<\/a><\/p>\n

Section 3 \u2013 Delegation of duties and powers of Commissioners<\/a><\/p>\n

Section 3A \u2013 Duties imposed and powers conferred on Director-General by this Act<\/a><\/p>\n

Section 4 \u2013 General duties and powers of officers<\/a><\/p>\n

Section 4A \u2013 Powers of arrest<\/a><\/p>\n

Section 4B \u2013 Possession and use of firearms<\/a><\/p>\n

Section 4C \u2013 Border Patrol<\/a><\/p>\n

Section 4D \u2013 Officers\u2019 powers relating to criminal prosecutions<\/a><\/p>\n

Section 5 \u2013 Application of Act<\/a><\/p>\n

<\/p>\n

CHAPTER III<\/strong><\/a><\/p>\n

IMPORTATION, EXPORTATION AND TRANSIT AND COASTWISE CARRIAGE OF GOODS<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Section 6 \u2013 Appointment of places of entry, authorized roads and routes, etc<\/a><\/p>\n

Section 6A \u2013 Special provisions in respect of customs controlled areas<\/a><\/p>\n

Section 7 \u2013 Report of arrival or departure of ships or aircraft<\/a><\/p>\n

Section 7A \u2013 Special provisions relating to Advance Passenger Information<\/a><\/p>\n

Section 8 \u2013 Cargo reports<\/a><\/p>\n

Section 9 \u2013 Sealing of goods on board ships or aircraft<\/a><\/p>\n

Section 10 \u2013 When goods deemed to be imported<\/a><\/p>\n

Section 11 \u2013 Landing of unentered goods<\/a><\/p>\n

Section 12 \u2013 Goods imported or exported overland<\/a><\/p>\n

Section 13 \u2013 Goods imported or exported by post<\/a><\/p>\n

Section 14 \u2013 Coastwise traffic and coasting ships<\/a><\/p>\n

Section 15 \u2013 Persons entering or leaving the Republic and smugglers<\/a><\/p>\n

Section 16 \u2013 Opening of packages in absence of importer or exporter<\/a><\/p>\n

Section 17 \u2013 State warehouse<\/a><\/p>\n

Section 18 \u2013 Removal of goods in bond<\/a><\/p>\n

Section 18A \u2013 Exportation of goods from customs and excise warehouse<\/a><\/p>\n

<\/p>\n

CHAPTER IV<\/strong><\/a><\/p>\n

CUSTOMS AND EXCISE WAREHOUSES; STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Section 19 \u2013 Customs and excise warehouses<\/a><\/p>\n

Seciton 19A \u2013 Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored<\/a><\/p>\n

Section 20 \u2013 Goods in customs and excise warehouses<\/a><\/p>\n

Section 21 \u2013 Special customs and excise warehouses<\/a><\/p>\n

Section 21A \u2013 Provision for administration of customs controlled areas within industrial development zones and special economic zones<\/a><\/p>\n

Section 22 \u2013 Samples of goods in a customs and excise warehouse<\/a><\/p>\n

Section 23 \u2013 Storage or manufacture of prohibited goods<\/a><\/p>\n

Section 24 \u2013 Ships\u2019 or aircraft stores consumed in the Republic<\/a><\/p>\n

Section 25 \u2013 Sorting, packing, etc., in customs and excise storage warehouses<\/a><\/p>\n

Section 26 \u2013 Transfer of ownership or pledging or hypothecation of warehoused goods<\/a><\/p>\n

Section 27 \u2013 Special provisions in respect of customs and excise manufacturing warehouses<\/a><\/p>\n

Section 28 \u2013 Ascertaining quantity of spirits by measuring the mass or volume<\/a><\/p>\n

Section 29 \u2013 Classification of spirits<\/a><\/p>\n

Section 30 \u2013 Control of the use of spirits for certain purposes<\/a><\/p>\n

Section 31 \u2013 Repealed<\/p>\n

Section 32 \u2013 Ascertaining the strength of spirits for duty purposes<\/a><\/p>\n

Section 33 \u2013 Requirements in respect of stills<\/a><\/p>\n

Section 34 \u2013 Special provisions regarding spirits manufactured by agricultural distillers<\/a><\/p>\n

Section 35 \u2013 Special provisions regarding wine<\/a><\/p>\n

Section 35A \u2013 Special provisions regarding cigarettes and cigarette tobacco<\/a><\/p>\n

Section 36 \u2013 Specific provisions regarding beer<\/a><\/p>\n

Section 36A \u2013 Special provisions in respect of manufacture of goods specified in Section B of Part 2 of Schedule No. 1 and collection of excise duty specified in Section B of Part 2 of Schedule No. 1<\/a><\/p>\n

Section 37 \u2013 Duties applicable to goods manufactured in a customs and excise warehouse<\/a><\/p>\n

Section 37A \u2013 Special provisions in respect of marked goods and certain goods that are free of duty<\/a><\/p>\n

Section 37B \u2013 Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol<\/a><\/p>\n

<\/p>\n

CHAPTER V<\/strong><\/a><\/p>\n

CLEARANCE AND ORIGIN OF GOODS; LIABILITY FOR AND PAYMENT OF DUTIES<\/strong><\/p>\n

<\/p>\n

Section 38 \u2013 Entry of goods and time of entry<\/a><\/p>\n

Section 38A \u2013 Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft<\/a><\/p>\n

Section 39 \u2013 Importer and exporter to produce documents and pay duties<\/a><\/p>\n

Section 39A \u2013 Sale in transit<\/a><\/p>\n

Section 39B \u2013 Simplified clearance and release procedures<\/a><\/p>\n

Section 39C \u2013 Simplified clearance and release procedures for authorised persons<\/a><\/p>\n

Section 39D \u2013 Simplified procedures for immediate release of goods<\/a><\/p>\n

Sectoin 40 \u2013 Validity of entries<\/a><\/p>\n

Section 41 \u2013 Particulars on invoices<\/a><\/p>\n

Section 42 \u2013 Entry by bill of sight<\/a><\/p>\n

Section 43 \u2013 Disposal of goods on failure to make due entry,\u00a0goods imported or to be exported\u00a0in contravention of any other law and seized and abandoned goods<\/a><\/p>\n

Section 44 \u2013 Liability for duty<\/a><\/p>\n

Section 44A \u2013 Joint and several liability for duty or certain amounts<\/a><\/p>\n

Section 45 \u2013 Determination of duty applicable<\/a><\/p>\n

Section 46 \u2013 Origin of goods<\/a><\/p>\n

Section 46A \u2013 Non-reciprocal preferential tariff treatment of goods exported from the Republic<\/a><\/p>\n

Section 47 \u2013 Payment of duty and rate of duty applicable<\/a><\/p>\n

Section 47A \u2013 Prohibition of certain acts in respect of goods not duly entered<\/a><\/p>\n

Section 47B \u2013 Air passenger tax<\/a><\/p>\n

Section 48 \u2013 Amendment of Schedule No. 1<\/a><\/p>\n

Section 49 \u2013 Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration<\/a><\/p>\n

Section 50 \u2013 Provisions relating to the disclosure of information in terms of agreements<\/a><\/p>\n

Section 50A \u2013 Joint, one-stop or juxtaposed international land border posts<\/a><\/p>\n

Section 51 \u2013 Agreements with African territories<\/a><\/p>\n

Section 52 \u2013 Imposition of a fuel levy by any party to a customs union agreement<\/a><\/p>\n

Section 53 \u2013 Discrimination by other countries<\/a><\/p>\n

Section 54 \u2013 Special provisions regarding the importation of cigarettes<\/a><\/p>\n

<\/p>\n

CHAPTER VA<\/strong><\/a><\/p>\n

ENVIRONMENTAL LEVIES<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Section 54A \u2013 Imposition of Environmental Levy<\/a><\/p>\n

Section 54AA \u2013 Provisions relating to carbon tax<\/a><\/p>\n

Section 54B \u2013 Rate of Environmental Levy<\/a><\/p>\n

Section 54C \u2013 Application of other provisions of this Act<\/a><\/p>\n

Section 54D \u2013 Rebates, Refunds and Drawbacks<\/a><\/p>\n

Section 54E \u2013 Licensing<\/a><\/p>\n

Section 54EA \u2013 Exemption from licensing and payment of environmental levy<\/a><\/p>\n

Section 54F \u2013 Rules<\/a><\/p>\n

<\/p>\n

CHAPTER VB<\/strong><\/a><\/p>\n

HEALTH PROMOTION LEVIES<\/strong><\/p>\n

<\/p>\n

Section 54G \u2013 Imposition of health promotion levy<\/a><\/p>\n

Section 54H \u2013 Rate of health promotion levy<\/a><\/p>\n

Section 54I \u2013 Application of other provisions of this Act<\/a><\/p>\n

Section 54J \u2013 Application of environmental levy provisions of this Act<\/a><\/p>\n

<\/p>\n

CHAPTER VI<\/strong><\/a><\/p>\n

ANTI-DUMPING, COUNTERVAILING AND SAFEGUARD DUTIES AND OTHER MEASURES<\/strong><\/p>\n

<\/p>\n

Section 55 \u2013 General provisions regarding anti-dumping, countervailing and safeguard duties and measures<\/a><\/p>\n

Section 56 \u2013 Imposition of anti-dumping duties<\/a><\/p>\n

Section 56A \u2013 Imposition of countervailing duties<\/a><\/p>\n

Section 57 \u2013 Imposition of safeguard measures<\/a><\/p>\n

Section 57A \u2013 Imposition of provisional payment<\/a><\/p>\n

<\/p>\n

CHAPTER VII<\/strong><\/a><\/p>\n

AMENDMENT OF DUTIES<\/strong><\/p>\n

<\/p>\n

Section 58 \u2013 Time when new or increased duties become payable<\/a><\/p>\n

Section 59 \u2013 Contract prices may be varied to extent of alteration in duty<\/a>.<\/p>\n

<\/p>\n

CHAPTER VIII<\/strong><\/a><\/p>\n

REGISTRATION, LICENSING AND ACCREDITED CLIENTS<\/strong><\/p>\n

<\/p>\n

Section 59A \u2013 Registration of persons participating in activities regulated by this Act<\/a><\/p>\n

Section 60 \u2013 Licencing<\/a><\/p>\n

Section 61 \u2013 Customs and excise warehouse licences<\/a><\/p>\n

Section 62 \u2013 Agricultural distillers<\/a><\/p>\n

Section 63 \u2013 Stills to be licensed<\/a><\/p>\n

Section 64 \u2013 Special warehouses for the manufacture of wine<\/a><\/p>\n

Section 64A \u2013 Container depot licenses<\/a><\/p>\n

Section 64B \u2013 Clearing agent licences<\/a><\/p>\n

Section 64C \u2013 Licence to search wreck or to search for wreck<\/a><\/p>\n

Section 64D \u2013 Licensing of remover of goods in bond<\/a><\/p>\n

Section 64E \u2013 Accredited clients<\/a><\/p>\n

Section 64F \u2013 Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse<\/a><\/p>\n

Section 64G \u2013 Licensing of degrouping depot<\/a><\/p>\n

<\/p>\n

CHAPTER IX<\/strong><\/a><\/p>\n

VALUE<\/strong><\/p>\n

<\/p>\n

Sectoin 65 \u2013 Value for duty purposes on any goods imported into the Republic<\/a><\/p>\n

Section 66 \u2013 Transaction value<\/a><\/p>\n

Section 67 \u2013 Adjustments to price actually paid or payable<\/a><\/p>\n

Section 68 \u2013 Repealed<\/p>\n

Section 69 \u2013 Value for excise duty purposes on any goods manufactured in the Republic<\/a><\/p>\n

Section 70 \u2013 Repealed<\/p>\n

Section 71 \u2013 Value of certain specified goods<\/a><\/p>\n

Section 72 \u2013 Value of goods exported<\/a><\/p>\n

Section 73 \u2013 Currency conversion<\/a><\/p>\n

Section 74 \u2013 Value of goods not liable to ad valorem duty<\/a><\/p>\n

Section 74A \u2013 Interpretation of sections 65, 66 and 67<\/a><\/p>\n

<\/p>\n

CHAPTER X<\/a><\/strong><\/p>\n

REBATES, REFUNDS AND DRAWBACKS OF DUTY<\/strong><\/p>\n

<\/p>\n

Section 75 \u2013 Specific rebates, drawbacks and refunds of duty<\/a><\/p>\n

Section 75A \u2013 Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4<\/a><\/p>\n

Section 76 \u2013 General refunds in respect of imported goods, excisable goods and certain exported goods<\/a><\/p>\n

Section 76A \u2013 Recovery of certain amounts not duly payable<\/a><\/p>\n

Sectoin 76B \u2013 Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller<\/a><\/p>\n

Sectoin 76C \u2013 Set-off of refund against amounts owing<\/a><\/p>\n

Section 77 \u2013 Set-off of certain amounts<\/a><\/p>\n

<\/p>\n

CHAPTER XA<\/strong><\/a><\/p>\n

INTERNAL ADMINISTRATIVE APPEAL; ALTERNATIVE DISPUTE RESOLUTION; DISPUTE SETTLEMENT<\/strong><\/p>\n

<\/p>\n

Part A: Internal Administrative Appeal Definitions<\/strong><\/p>\n

<\/p>\n

Section 77A \u2013 Definitions<\/a><\/p>\n

Section 77B \u2013 Persons who may appeal<\/a><\/p>\n

Section 77C \u2013 Submission of appeal<\/a><\/p>\n

Section 77D \u2013 Request for reasons and time within which a request or an appeal must be considered<\/a><\/p>\n

Section 77E \u2013 Appointment and function of appeal committee<\/a><\/p>\n

Section 77F \u2013 Decision of Commissioner and Committee<\/a><\/p>\n

Section 77G \u2013 Obligation to pay amount demanded<\/a><\/p>\n

Section 77H \u2013 Rules<\/a><\/p>\n

Section 77HA \u2013 Implementation of Part A in respect of decisions<\/a><\/p>\n

<\/p>\n

\u00a0<\/strong><\/p>\n

Part B: Alternative Dispute Resolution<\/strong><\/p>\n

<\/p>\n

Section 77I \u2013 Alternative Dispute Resolution<\/a><\/p>\n

<\/p>\n

Part C: Settlement of dispute<\/strong><\/p>\n

<\/p>\n

Section 77J\u00a0\u2013\u00a0<\/a>Definitions<\/a><\/p>\n

Section 77K \u2013 Purpose of this Part<\/a><\/p>\n

Section 77L \u2013 Circumstances where inappropriate to settle<\/a><\/p>\n

Section 77M \u2013 Circumstances where appropriate to settle<\/a><\/p>\n

Section 77N \u2013 Power to settle and conduct of officials<\/a><\/p>\n

Section 77O \u2013 Procedure for settlement<\/a><\/p>\n

Section 77P \u2013 Register of settlements and reporting<\/a><\/p>\n

<\/p>\n

CHAPTER XI<\/strong><\/a><\/p>\n

PENAL PROVISIONS<\/strong><\/p>\n

<\/p>\n

Section 78 \u2013 Offences not expressly mentioned<\/a><\/p>\n

Section 79 \u2013 Less serious offences and their punishment<\/a><\/p>\n

Section 80 \u2013 Serious offences and their punishment<\/a><\/p>\n

Section 81 \u2013 Non-declaration in respect of certain goods<\/a><\/p>\n

Section 82 \u2013 Prohibition with regard to stamps<\/a><\/p>\n

Section 83 \u2013 Irregular dealing with or in good<\/a><\/p>\n

Section 84 \u2013 False documents and declarations<\/a><\/p>\n

Section 85 \u2013 Beer of higher alcoholic strength than registered<\/a><\/p>\n

Section 86 \u2013 Certain specified offences<\/a><\/p>\n

Section 86A \u2013 Publication of names of offenders<\/a><\/p>\n

Section 87 \u2013 Goods irregularly dealt with liable to forfeiture<\/a><\/p>\n

Section 88 \u2013 Seizure<\/a><\/p>\n

Section 89 \u2013 Notice of claim by owner in respect of seized goods<\/a><\/p>\n

Section 90 \u2013 Disposal of seized goods<\/a><\/p>\n

Section 91 \u2013 Administrative penalties<\/a><\/p>\n

Section 92 \u2013 Payment and disposal of fines and penalties<\/a><\/p>\n

Section 93 \u2013 Remission or mitigation of penalties and forfeiture<\/a><\/p>\n

Section 94 \u2013 Recovery of penalties by process of law<\/a><\/p>\n

Section 95 \u2013 Jurisdiction of courts<\/a><\/p>\n

Section 96 \u2013 Notice of action and period for bringing action<\/a><\/p>\n

<\/p>\n

CHAPTER XII<\/a><\/strong><\/p>\n

GENERAL<\/strong><\/p>\n

<\/p>\n

Section 96A \u2013 Approval of container operators<\/a><\/p>\n

Section 97 \u2013 Master, container operator or pilot may appoint agent<\/a><\/p>\n

Section 98 \u2013 Liability of principal for acts of agent<\/a><\/p>\n

Section 99 \u2013 Liability of agent for obligations imposed on principal<\/a><\/p>\n

Section 99A \u2013 Consultant and agent not being clearing agent required to register<\/a><\/p>\n

Section 100 \u2013 Agent may be called upon to produce written authority<\/a><\/p>\n

Section 101 \u2013 Business accounts, documents, etc., to be available for inspection<\/a><\/p>\n

Section 101A \u2013 Electronic communication for the purposes of customs and excise procedures<\/a><\/p>\n

Section 101B \u2013 Special provisions relating to the processing and protection of personal information\ufeff<\/a><\/span><\/p>\n

Section 102 \u2013 Sellers of goods to produce proof of payment of duty<\/a><\/p>\n

Section 103 \u2013 Liability of company, partnership, etc.<\/a><\/p>\n

Section 104 \u2013 Repealed<\/p>\n

Section 105 \u2013 Interest on outstanding amounts<\/a><\/p>\n

Section 106 \u2013 Sample<\/a><\/p>\n

Section 107 \u2013 Expenses of landing, examination, weighing, analysis, etc<\/a><\/p>\n

Section 107A \u2013 Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials<\/a><\/p>\n

Section 108 \u2013 Repealed<\/p>\n

Section 109 \u2013 Destruction of goods and detention of ships or vehicles<\/a><\/p>\n

Section 110 \u2013 Instruments and tables<\/a><\/p>\n

Section 111 \u2013 Production of certificate of officer on registration of certain motor vehicles<\/a><\/p>\n

Section 112 \u2013 Wreck<\/a><\/p>\n

Section 113 \u2013 Prohibition and restrictions<\/a><\/p>\n

Section 113A \u2013 Powers and duties of officers in connection with counterfeit goods<\/a><\/p>\n

Section 114 \u2013 Duty constitutes a debt to the State<\/a><\/p>\n

Section 114A \u2013 Application of Tax Administration Act for write off or compromise of debt<\/a><\/p>\n

Section 114AA \u2013 Power to appoint agent<\/a><\/p>\n

Section 114B \u2013 Remedies of Commissioner against agent or trustee<\/a><\/p>\n

Section 115 \u2013 Entries, oaths, etc., made outside the Republic of full force and effect<\/a><\/p>\n

Section 116 \u2013 Manufacture of excisable goods solely for use by the manufacturer thereof<\/a><\/p>\n

Section 117 \u2013 Statistics<\/a><\/p>\n

Section 118 \u2013 Delegation of powers and assignment of duties<\/a><\/p>\n

Section 119 \u2013 Substitution of Schedules<\/a><\/p>\n

Section 119A \u2013 Special provisions for customs modernisation<\/a><\/p>\n

Section 119B \u2013 Arrangements for obtaining undue tax benefits<\/a><\/p>\n

Section 120 \u2013 Regulations and rules<\/a><\/p>\n

Section 121 \u2013 Repeal of laws<\/a><\/p>\n

Section 122 \u2013 Short title and commencement<\/a><\/p>\n

<\/p>\n

SCHEDULES 1 \u2013 10<\/a><\/p>\n","post_title":"Customs and Excise Act Index","collection_order":4,"collection":1627,"post_modified":"2024-01-27 22:41:59","post_date":"2018-10-03 13:34:19"},{"ID":"14172","post_content":"

CHAPTER I<\/strong><\/h1>\n

\u00a0<\/strong><\/p>\n

DEFINITIONS<\/strong><\/p>\n","post_title":"Chapter I - Definitions","collection_order":5,"collection":1627,"post_modified":"2019-08-26 20:34:29","post_date":"2018-10-02 13:29:22"},{"ID":"14175","post_content":"

1. Definitions<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In this Act, unless the context otherwise indicates, any reference to customs and excise or matters relating thereto, shall be deemed to include a reference to-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 surcharge and fuel levy or matters relating thereto;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 air passenger tax or matters relating thereto in so far as those provisions can be applied and subject to the provisions of section 47B<\/a>;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 environmental levy or matters relating thereto in so far as those provisions can be applied and subject to the provisions of Chapter VA; and<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 health promotion levy or matters relating thereto in so far as those provisions can be applied and subject to the provisions of Chapter VB; and-<\/span><\/p>\n

[Words preceding the definition of \u201cagricultural distiller\u201d substituted by section 15 of Act 14 of 2017 effective on 1 April 2018.]<\/span><\/p>\n","post_title":"Section 1 (Customs Act) - Definitions","collection_order":6,"collection":1627,"post_modified":"2019-10-28 11:10:36","post_date":"2018-10-02 13:31:23"},{"ID":"14616","post_content":"

\u201cagricultural distiller\u201d<\/strong> means any owner or occupier of a farm in the Republic who \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 is licensed to keep a still on such farm; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 is licensed to distill spirits exclusively from prescribed fresh fruit grown by him on such farm;<\/span><\/p>\n

[Definition of \u201cagricultural distiller\u201d substituted by section 1 of Act 59 of 1990, section 1 of Act 19 of 1994 and section 57 of Act 30 of 1998]<\/span><\/p>\n","post_title":"\"Agricultural distiller\" definition of section 1 of Customs Act","collection_order":7,"collection":1627,"post_modified":"2020-03-14 20:53:00","post_date":"2018-10-03 17:22:15"},{"ID":"14618","post_content":"

\u201cbill of entry\u201d<\/strong> includes any SAD form, except as otherwise provided in any Schedule, rule or the Schedule to the rules;<\/p>\n

[Definition of \u201cbill of entry\u201d inserted by section 7 of Act 21 of 2006 with effect from 1 October 2006]<\/span><\/p>\n","post_title":"\"Bill of entry\" definition of section 1 of Customs Act","collection_order":8,"collection":1627,"post_modified":"2020-03-14 20:53:06","post_date":"2018-10-03 17:22:12"},{"ID":"20466","post_content":"

\u201cCarbon Tax Act\u201d <\/strong>means an Act of Parliament that makes provision for a carbon tax\u037e<\/p>\n

[Definition of \u201cCarbon Tax Act\u201d inserted by section 20 read with Sch. 3 of Act 15 of 2019]<\/span><\/p>\n","post_title":"\"Carbon Tax Act\" definition of section 1 of Customs Act","collection_order":9,"collection":1627,"post_modified":"2021-02-17 22:19:34","post_date":"2020-03-14 20:39:29"},{"ID":"14620","post_content":"

\u201cCommissioner\u201d<\/strong> means the Commissioner for the South African Revenue Service;<\/p>\n

[Definition of \u201cCommissioner\u201d inserted by section 1 of Act 98 of 1980 and substituted by section 34 of Act 34 of 1997]<\/span><\/p>\n","post_title":"\"Commissioner\" definition of section 1 of Customs Act","collection_order":10,"collection":1627,"post_modified":"2020-03-14 20:44:38","post_date":"2018-10-03 17:22:10"},{"ID":"14622","post_content":"

\u201ccommon customs area\u201d<\/strong> means the combined areas of the Member States of SACU;<\/p>\n

[Definition of \u201ccommon customs area\u201d inserted by section 1 of Act 84 of 1987 and substituted by section 66 of Act 32 of 2004]<\/span><\/p>\n","post_title":"\"Common customs area\" definition of section 1 of Customs Act","collection_order":11,"collection":1627,"post_modified":"2020-03-14 20:44:43","post_date":"2018-10-03 16:42:58"},{"ID":"14624","post_content":"

\u201ccontainer depot\u201d<\/strong> means any container depot contemplated in section 6<\/a> (1)(hB);<\/p>\n

[Definition of \u201ccontainer depot\u201d inserted by section 1 of Act 71 of 1975]<\/span><\/p>\n","post_title":"\"Container depot\" definition of section 1 of Customs Act","collection_order":12,"collection":1627,"post_modified":"2020-03-14 20:44:48","post_date":"2018-10-03 16:41:45"},{"ID":"14626","post_content":"

\u201ccontainer operator\u201d<\/strong> means any person providing international transportation of containerized goods, and approved by the Commissioner, under section 96A<\/a>, for operating containers in the Republic;<\/p>\n

[Definition of \u201ccontainer operator\u201d inserted by section 1 of Act 71 of 1975 and substituted by section 1 of Act 89 of 1984]<\/span><\/p>\n","post_title":"\"Container operator\" definition of section 1 of Customs Act","collection_order":13,"collection":1627,"post_modified":"2020-03-14 20:44:55","post_date":"2018-10-03 16:38:11"},{"ID":"14628","post_content":"

\u201ccontainer terminal\u201d<\/strong> means any container terminal contemplated in section 6<\/a> (1)(hA);<\/p>\n

[Definition of \u201ccontainer terminal\u201d inserted by section 1 of Act 71 of 1975]<\/span><\/p>\n","post_title":"\"Container terminal\" definition of section 1 of Customs Act","collection_order":14,"collection":1627,"post_modified":"2020-03-14 20:44:59","post_date":"2018-10-03 16:41:10"},{"ID":"14630","post_content":"

\u201cController\u201d<\/strong>, in relation to any area or any matter, means the officer designated by the Commissioner to be the Controller of Customs and Excise in respect of that area or matter and includes an officer acting under the control or direction of any officer so designated by the Commissioner;<\/p>\n

[Definition of \u201cController\u201d inserted by section 1 of Act 57 of 1966]<\/span><\/p>\n","post_title":"\"Controller\" definition of section 1 of Customs Act","collection_order":15,"collection":1627,"post_modified":"2020-03-14 20:45:06","post_date":"2018-10-03 16:43:34"},{"ID":"14632","post_content":"

\u201ccrew\u201d<\/strong> includes every person (except the master or pilot) employed in any capacity on board any ship or aircraft;<\/p>\n","post_title":"\"Crew\" definition of section 1 of Customs Act","collection_order":16,"collection":1627,"post_modified":"2020-03-14 20:45:12","post_date":"2018-10-03 16:44:05"},{"ID":"14634","post_content":"

\u201ccustoms duty\u201d<\/strong> means any duty leviable under Part 1 of Schedule No. 1 or Schedule No. 2 on goods imported into the Republic;<\/p>\n

[Definition of \u201ccustoms duty\u201d substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987, section 1 of Act 59 of 1990, section 66 of Act 32 of 2004 and section 90 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n","post_title":"\"Customs duty\" definition of section 1 of Customs Act","collection_order":17,"collection":1627,"post_modified":"2020-03-14 20:45:18","post_date":"2018-10-03 17:22:07"},{"ID":"14636","post_content":"

\u201cdegrouping\u00a0 depot\u201d<\/strong>\u00a0 means\u00a0 any\u00a0 degrouping depot for air cargo contemplated in section 6<\/a>(1)(hC) and licensed under the provisions of this Act;<\/p>\n

[Definition of \u201cdegrouping depot\u201d inserted by section 131 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\"Degrouping depot\" definition of section 1 of Customs Act","collection_order":18,"collection":1627,"post_modified":"2020-03-14 20:45:23","post_date":"2018-10-03 17:22:05"},{"ID":"14638","post_content":"

\u201cdegrouping operator\u201d<\/strong> means the licensee of a degrouping depot;<\/p>\n

[Definition of \u201cdegrouping operator\u201d inserted by section 131 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\"Degrouping operator\" definition of section 1 of Customs Act","collection_order":19,"collection":1627,"post_modified":"2020-03-14 20:45:30","post_date":"2018-10-03 17:22:02"},{"ID":"14640","post_content":"

\u201cdepot operator\u201d<\/strong> means the person having charge of any container depot;<\/p>\n

[Definition of \u201cdepot operator\u201d inserted by section 1 of Act 71 of 1975]<\/span><\/p>\n","post_title":"\"Depot operator\" definition of section 1 of Customs Act","collection_order":20,"collection":1627,"post_modified":"2020-03-14 20:45:34","post_date":"2018-10-03 17:21:59"},{"ID":"14642","post_content":"

\u201cduty\u201d<\/strong> means any duty leviable under this Act and, subject to-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 section 47B<\/a>, any passenger tax leviable under that section;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Chapter VA<\/a>, any environmental levy leviable under that Chapter; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Chapter VB<\/a>, any health promotion levy leviable under that Chapter;<\/span><\/p>\n

[Definition of \u201cduty\u201d substituted by section 58 of Act 30 of 2000, section 131 of Act 45 of 2003 and section 15 of Act 14 of 2017 effective on 1 April 2018]<\/span><\/p>\n","post_title":"\"Duty\" definition of section 1 of Customs Act","collection_order":21,"collection":1627,"post_modified":"2020-03-14 20:45:51","post_date":"2018-10-03 17:21:57"},{"ID":"14644","post_content":"

\u201centry for home consumption\u201d<\/strong> includes entry under any item in Schedule No. 3, 4 or 6;<\/p>\n

[Definition of \u201centry for home consumption\u201d substituted by section 1 of Act 105 of 1969 and section 1 of Act 59 of 1990]<\/span><\/p>\n","post_title":"\"Entry for home consumption\" definition of section 1 of Customs Act","collection_order":22,"collection":1627,"post_modified":"2020-03-14 20:45:57","post_date":"2018-10-03 17:21:55"},{"ID":"14646","post_content":"

\u201cenvironmental levy\u201d<\/strong> means any duty leviable under Part 3 of Schedule No. 1 on any goods which have been manufactured in or imported into the Republic; and<\/p>\n

[Definition of \u201cenvironmental levy\u201d inserted by section 131 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\"Environmental levy\" definition of section 1 of Customs Act","collection_order":23,"collection":1627,"post_modified":"2020-03-14 20:46:04","post_date":"2018-10-03 17:21:53"},{"ID":"14648","post_content":"

\u201cenvironmental levy goods\u201d<\/strong> means any goods specified in Part 3 of Schedule No. 1 which have been manufactured in or imported into the Republic.<\/p>\n

[Definition of \u201cenvironmental levy goods\u201d inserted by section 131 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\"Environmental levy goods\" definition of section 1 of Customs Act","collection_order":24,"collection":1627,"post_modified":"2020-03-14 20:46:08","post_date":"2018-10-03 17:21:51"},{"ID":"14650","post_content":"

\u201cexcisable goods\u201d<\/strong> means any goods specified in Part 2 of Schedule No. 1 imported into or manufactured in the Republic;<\/p>\n

[Definition of \u201cexcisable goods\u201d substituted by section 90 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n","post_title":"\"Excisable goods\" definition of section 1 of Customs Act","collection_order":25,"collection":1627,"post_modified":"2020-03-14 20:46:14","post_date":"2018-10-03 16:49:20"},{"ID":"14652","post_content":"

\u201cexcise duty\u201d<\/strong> means any duty leviable under Part 2 of Schedule No. 1 on any goods imported into or manufactured in the Republic;<\/p>\n

[Definition of \u201cexcise duty\u201d substituted by section 1 of Act 84 of 1987 and section 90 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n","post_title":"\"Excise duty\" definition of section 1 of Customs Act","collection_order":26,"collection":1627,"post_modified":"2020-03-14 20:46:18","post_date":"2018-10-03 17:21:48"},{"ID":"14654","post_content":"

\u201cexcise value\u201d<\/strong> means value as defined in section 69<\/a>;<\/p>\n","post_title":"\"Excise value\" definition of section 1 of Customs Act","collection_order":27,"collection":1627,"post_modified":"2020-03-14 20:46:24","post_date":"2018-10-03 17:21:46"},{"ID":"20532","post_content":"

\u201cexport duty\u201d <\/strong>means any duty leviable under Part 6 of Schedule No. 1 on goods exported from the Republic\u037e<\/p>\n

[Definition of \u201cexport duty\u201d inserted by section 11(a) of Act 33 of 2019]<\/span><\/p>\n","post_title":"\"Export duty\" definition of section 1 of Customs Act","collection_order":28,"collection":1627,"post_modified":"2021-02-17 20:16:43","post_date":"2020-03-14 20:57:39"},{"ID":"14656","post_content":"

\u201cexporter\u201d<\/strong> includes any person who, at the time of exportation \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 owns any goods exported;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 carries the risk of any goods exported;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 represents that or acts as if he is the exporter or owner of any goods exported;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 actually takes or attempts to take any goods from the Republic;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 is beneficially interested in any way whatever in any goods exported;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0 acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e),<\/span><\/p>\n

<\/p>\n

and, in relation to imported goods, includes the manufacturer, supplier or shipper of such goods or any person inside or outside the Republic representing or acting on behalf of such manufacturer, supplier or shipper;<\/p>\n

[Definition of \u201cexporter\u201d substituted by section 1 of Act 112 of 1977]<\/span><\/p>\n","post_title":"\"Exporter\" definition of section 1 of Customs Act","collection_order":29,"collection":1627,"post_modified":"2020-03-14 20:46:49","post_date":"2018-10-03 17:21:44"},{"ID":"14658","post_content":"

\u201cfuel levy\u201d<\/strong> means, subject to subsection (4), any duty leviable under Part 5A of Schedule No. 1 on any fuel levy goods which have been manufactured in or imported into the Republic;<\/p>\n

[Definition of \u201cfuel levy\u201d inserted by section 1 of Act 84 of 1987 and substituted by section 85 of Act 31 of 2005 effective on 1 April 2006]<\/span><\/p>\n","post_title":"\"Fuel levy\" definition of section 1 of Customs Act","collection_order":30,"collection":1627,"post_modified":"2020-03-14 20:46:55","post_date":"2018-10-03 17:21:41"},{"ID":"14660","post_content":"

\u201cfuel levy goods\u201d<\/strong> means, subject to subsection (4), any goods specified in Part 5A of Schedule No. 1, except any goods specified in any item of that Part for which a free rate of duty is prescribed as contemplated in section 37A<\/a>(1)(a), which have been manufactured in or imported into the Republic;<\/p>\n

[Definition of \u201cfuel levy goods\u201d inserted by section 1 of Act 84 of 1987 and substituted by section 113 of Act 60 of 2001 and section 85 of Act 31 of 2005 effective on 1 April 2006]<\/span><\/p>\n","post_title":"\"Fuel levy goods\" definition of section 1 of Customs Act","collection_order":31,"collection":1627,"post_modified":"2020-03-14 20:47:20","post_date":"2018-10-03 17:21:39"},{"ID":"14662","post_content":"

\u201cgoods\u201d<\/strong> includes-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 anything classifiable within any heading or subheading of Part 1 of Schedule No. 1; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 generally all wares, articles, merchandise, animals, currency, matter or things;<\/span><\/p>\n

[Definition of \u201cgoods\u201d substituted by section 1 of Act 98 of 1970 and section 22 of Act 61 of 2008 effective on 21 October 2008]<\/span><\/p>\n","post_title":"\"Goods\" definition of section 1 of Customs Act","collection_order":32,"collection":1627,"post_modified":"2020-03-14 20:47:16","post_date":"2018-10-03 16:52:28"},{"ID":"14664","post_content":"

\u201chealth promotion levy\u201d<\/strong> means any duty leviable under Part 7 of Schedule No. 1 on any goods which have been manufactured in or imported into the Republic;<\/p>\n

[Definition of \u201chealth promotion levy\u201d inserted by section 15 of Act 14 of 2017 effective on 1 April 2018]<\/span><\/p>\n","post_title":"\"Health promotion levy\" definition of section 1 of Customs Act","collection_order":33,"collection":1627,"post_modified":"2020-03-14 20:47:25","post_date":"2018-10-03 17:21:37"},{"ID":"14666","post_content":"

\u201chealth promotion levy goods\u201d<\/strong> means any goods specified in Part 7 of Schedule No. 1 which have been manufactured in or imported into the Republic;<\/p>\n

[Definition of \u201chealth promotion levy goods\u201d inserted by section 15 of Act 14 of 2017 effective on 1 April 2018]<\/span><\/p>\n","post_title":"\"Health promotion levy goods\" definition of section 1 of Customs Act","collection_order":34,"collection":1627,"post_modified":"2020-03-14 20:47:28","post_date":"2018-10-03 16:53:30"},{"ID":"14668","post_content":"

\u201chome consumption\u201d<\/strong> means consumption or use in the Republic;<\/p>\n","post_title":"\"Home consumption\" definition of section 1 of Customs Act","collection_order":35,"collection":1627,"post_modified":"2020-03-14 20:47:33","post_date":"2018-10-03 17:21:34"},{"ID":"14670","post_content":"

\u201cillicit goods\u201d<\/strong>, in relation to imported or excisable goods, surcharge goods or fuel levy goods, means any such goods in respect of which any contravention under this Act has been committed, and includes any preparation or other product made wholly or in part from spirits or other materials which were illicit goods;<\/p>\n

[Definition of \u201cillicit goods\u201d substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987 and section 1 of Act 59 of 1990]<\/span><\/p>\n","post_title":"\"Illicit goods\" definition of section 1 of Customs Act","collection_order":36,"collection":1627,"post_modified":"2020-03-14 20:47:36","post_date":"2018-10-03 16:54:32"},{"ID":"14672","post_content":"

\u201cimporter\u201d<\/strong> includes any person who, at the time of importation \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 owns any goods imported;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 carries the risk of any goods imported;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 represents that or acts as if he is the importer or owner of any goods imported;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 actually brings any goods into the Republic;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is beneficially interested in any way whatever in any goods imported; or<\/span><\/p>\n

[Paragraph (e)\u00a0amended by\u00a0section 9\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0 acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e);<\/span><\/p>\n","post_title":"\"Importer\" definition of section 1 of Customs Act","collection_order":37,"collection":1627,"post_modified":"2022-02-16 16:55:02","post_date":"2018-10-03 17:21:32"},{"ID":"14674","post_content":"

\u201cInternational Trade Administration Commission\u201d<\/strong> means the International Trade Administration Commission established by section 7 of the International Trade Administration Act, 2002 (Act No. 71 of 2002);<\/p>\n

[Definition of \u201cInternational Trade Administration Commission\u201d inserted by section 131 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\u201cInternational Trade Administration Commission\u201d definition of section 1 of Customs Act","collection_order":38,"collection":1627,"post_modified":"2020-03-14 20:47:55","post_date":"2018-10-03 17:21:29"},{"ID":"14676","post_content":"

\u201cland\u201d<\/strong> includes off-loading from any vehicle;<\/p>\n","post_title":"\"Land\" definition of section 1 of Customs Act","collection_order":39,"collection":1627,"post_modified":"2020-03-14 20:48:00","post_date":"2018-10-03 16:57:45"},{"ID":"14678","post_content":"

\u201cL.C.L. container\u201d<\/strong> means any container containing goods consigned from one or more exporters to more than one importer;<\/p>\n

[Definition of \u201cL.C.L. container\u201d inserted by section 1 of Act 71 of 1975]<\/span><\/p>\n","post_title":"\"L.C.L. container\" definition of section 1 of Customs Act","collection_order":40,"collection":1627,"post_modified":"2020-03-14 20:48:05","post_date":"2018-10-03 17:21:27"},{"ID":"14680","post_content":"

\u201cmanufacture\u201d<\/strong>, when used as a noun, includes-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the discretion of the Commissioner, any process-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the manufacture or assembly of any excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the conversion of any goods into excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 whereby the dutiable quantity or value of any imported goods specified in section B of Part 2 of Schedule No. 1, excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods is increased in any manner;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 in the recovery of excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods from excisable goods or any other goods;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 in the packing or measuring off of any imported goods specified in section B of Part 2 of Schedule No. 1, excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods; or<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 in the generation of electricity liable to environmental levy; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any process as may be prescribed in any Part of Schedule No. 1 wherein such duty or levy is specified; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any other process in respect of goods contemplated in paragraph (a) that the Commissioner may prescribe by rule,<\/span><\/p>\n

<\/p>\n

and, when used as a verb, has a corresponding meaning; and \u2018manufacturer\u2019<\/strong> has a corresponding meaning;<\/p>\n

[Definition of \u201cmanufacture\u201d substituted by section 1 of Act 105 of 1969, section 1 of Act 110 of 1979, section 1 of Act 84 of 1987, section 1 of Act 59 of 1990 and section 22 of Act 61 of 2008 effective on 21 Oct 2008]<\/span><\/p>\n","post_title":"\"Manufacture\" definition of section 1 of Customs Act","collection_order":41,"collection":1627,"post_modified":"2020-03-14 20:48:43","post_date":"2018-10-03 17:21:24"},{"ID":"14682","post_content":"

\u201cmaster\u201d<\/strong>, in relation to any ship, means any person (other than a pilot) having charge of such ship;<\/p>\n","post_title":"\"Master\" definition of section 1 of Customs Act","collection_order":42,"collection":1627,"post_modified":"2020-03-14 20:48:50","post_date":"2018-10-03 16:59:18"},{"ID":"14684","post_content":"

\u201cmaster\u201d<\/strong>, in relation to any ship, means any person (other than a pilot) having charge of such ship;<\/p>\n","post_title":"\"Minister\" definition of section 1 of Customs Act","collection_order":43,"collection":1627,"post_modified":"2020-03-14 20:48:55","post_date":"2018-10-03 17:21:21"},{"ID":"14686","post_content":"

\u201cOffice\u201d<\/strong> means the Office of the Commissioner for Customs and Excise mentioned in section 1A;<\/p>\n

[Definition of \u201cOffice\u201d inserted by section 1 of Act 98 of 1980]<\/span><\/p>\n","post_title":"\"Office\" definition of section 1 of Customs Act","collection_order":44,"collection":1627,"post_modified":"2020-03-14 20:49:01","post_date":"2018-10-03 17:21:19"},{"ID":"14688","post_content":"

\u201cofficer\u201d<\/strong> means a person employed on any duty relating to customs and excise by order or with the concurrence of the Commissioner, whether such order has been given or such concurrence has been expressed before or after the performance of the said duty;<\/p>\n

[Definition of \u201cofficer\u201d substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987 and section 1 of Act 59 of 1990]<\/span><\/p>\n","post_title":"\"Officer\" definition of section 1 of Customs Act","collection_order":45,"collection":1627,"post_modified":"2020-03-14 20:50:24","post_date":"2018-10-03 17:00:58"},{"ID":"14690","post_content":"

\u201cowner\u201d<\/strong> includes any person lawfully acting on behalf of the owner;<\/p>\n","post_title":"\"Owner\" definition of section 1 of Customs Act","collection_order":46,"collection":1627,"post_modified":"2020-03-14 20:50:33","post_date":"2018-10-03 17:21:17"},{"ID":"14692","post_content":"

\u201cpackage\u201d<\/strong> means any container, wrapping or outer cover and its contents, or any bundle or single piece in the case of unpacked goods;<\/p>\n","post_title":"\"Package\" definition of section 1 of Customs Act","collection_order":47,"collection":1627,"post_modified":"2020-03-14 20:50:39","post_date":"2018-10-03 17:21:14"},{"ID":"14694","post_content":"

\u201cperson\u201d<\/strong> includes an insolvent estate, the estate of a deceased person and any trust;<\/p>\n

[Definition of \u201cperson\u201d inserted by section 4 of Act 36 of 2007]<\/span><\/p>\n","post_title":"\"Person\" definition of section 1 of Customs Act","collection_order":48,"collection":1627,"post_modified":"2020-03-14 20:50:45","post_date":"2018-10-03 17:21:11"},{"ID":"14696","post_content":"

\u201cpilot\u201d<\/strong>, in relation to any aircraft, means any person having charge of such aircraft;<\/p>\n","post_title":"\"Pilot\" definition of section 1 of Customs Act","collection_order":49,"collection":1627,"post_modified":"2020-03-14 20:50:50","post_date":"2018-10-03 17:03:01"},{"ID":"14698","post_content":"

\u201cplant\u201d<\/strong> includes vessels, utensils, appliances and fittings;<\/p>\n","post_title":"\"Plant\" definition of section 1 of Customs Act","collection_order":50,"collection":1627,"post_modified":"2020-03-14 20:50:56","post_date":"2018-10-03 17:21:08"},{"ID":"14700","post_content":"

\u201cprescribed\u201d<\/strong> means prescribed by this Act;<\/p>\n","post_title":"\"Prescribed\" definition of section 1 of Customs Act","collection_order":51,"collection":1627,"post_modified":"2020-03-14 20:51:01","post_date":"2018-10-03 17:21:06"},{"ID":"14702","post_content":"

\u201cregulation\u201d<\/strong> means a regulation made by the Minister under this Act;<\/p>\n","post_title":"\"Regulation\" definition of section 1 of Customs Act","collection_order":52,"collection":1627,"post_modified":"2020-03-14 20:51:07","post_date":"2018-10-03 17:21:04"},{"ID":"14704","post_content":"

\u201cRoad Accident Fund levy\u201d<\/strong> means, subject to subsection (4), any duty leviable under Part 5B of Schedule No. 1 on any Road Accident Fund levy goods which have been manufactured in or imported into the Republic;<\/p>\n

[Definition of \u201cRoad Accident Fund levy\u201d inserted by section 85 of Act 31 of 2005 effective on 1 April 2006]<\/span><\/p>\n","post_title":"\"Road Accident Fund levy\" definition of section 1 of Customs Act","collection_order":53,"collection":1627,"post_modified":"2020-03-14 20:51:13","post_date":"2018-10-03 17:21:02"},{"ID":"14706","post_content":"

\u201cRoad Accident Fund levy goods\u201d<\/strong> means, subject to subsection (4), any goods specified in Part 5B of Schedule No. 1;<\/p>\n

[Definition of \u201cRoad Accident Fund levy goods\u201d inserted by section 85 of Act 31 of 2005 effective on 1 April 2006]<\/span><\/p>\n","post_title":"\u201cRoad Accident Fund levy goods\u201d definition of section 1 of Customs Act","collection_order":54,"collection":1627,"post_modified":"2020-03-14 20:51:19","post_date":"2018-10-03 17:20:59"},{"ID":"14708","post_content":"

\u201crule\u201d<\/strong> means a rule made by the Commissioner under this Act;<\/p>\n","post_title":"\"Rule\" definition of section 1 of Customs Act","collection_order":55,"collection":1627,"post_modified":"2020-03-14 20:51:24","post_date":"2018-10-03 17:06:19"},{"ID":"14710","post_content":"

\u201cSACU\u201d <\/strong>means the Southern African Customs Union between the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of eSwatini\u037e<\/p>\n

[Definition of \u201cSACU\u201d inserted by section 66(c) of Act 32 of 2004 and substituted by section 11(b) of Act 33 of 2019]<\/span><\/p>\n","post_title":"\"SACU\" definition of section 1 of Customs Act","collection_order":56,"collection":1627,"post_modified":"2021-02-17 20:17:05","post_date":"2018-10-03 17:20:56"},{"ID":"14712","post_content":"

\u201cSACU Agreement\u201d<\/strong> means the Southern African Customs Union Agreement published in Schedule No. 10;<\/p>\n

[Definition of \u201cSACU Agreement\u201d inserted by section 66 of Act 32 of 2004]<\/span><\/p>\n","post_title":"\"SACU Agreement\" definition of section 1 of Customs Act","collection_order":57,"collection":1627,"post_modified":"2020-03-14 20:51:36","post_date":"2018-10-03 17:20:54"},{"ID":"14714","post_content":"

\u201cship\u201d<\/strong> means any ship, vessel or boat (including a flying boat) of any kind whatsoever;<\/p>\n","post_title":"\"Ship\" definition of section 1 of Customs Act","collection_order":58,"collection":1627,"post_modified":"2020-03-14 20:51:43","post_date":"2018-10-03 17:08:11"},{"ID":"14716","post_content":"

\u201cSouth African Revenue Service\u201d<\/strong> means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997.<\/p>\n

[Definition of \u201cSouth African Revenue Service\u201d inserted by section 34 of Act 34 of 1997]<\/span><\/p>\n","post_title":"\u201cSouth African Revenue Service\u201d definition of section 1 of Customs Act","collection_order":59,"collection":1627,"post_modified":"2020-03-14 20:51:48","post_date":"2018-10-03 17:20:51"},{"ID":"14718","post_content":"

\u201cState warehouse\u201d<\/strong> means any premises provided by the State for the deposit of goods for the security thereof and of the duties due thereon, or pending compliance with the provisions of any law in respect of such goods;<\/p>\n","post_title":"\"State warehouse\" definition of section 1 of Customs Act","collection_order":60,"collection":1627,"post_modified":"2020-03-14 20:51:55","post_date":"2018-10-03 17:20:49"},{"ID":"14720","post_content":"

\u201cstill\u201d<\/strong> means any apparatus for, or capable of, distilling spirits and includes any part thereof;<\/p>\n","post_title":"\"Still\" definition of section 1 of Customs Act","collection_order":61,"collection":1627,"post_modified":"2020-03-14 20:52:01","post_date":"2018-10-03 17:20:46"},{"ID":"14722","post_content":"

\u201cstill maker\u201d<\/strong> means a person who manufactures or imports stills for sale and includes a person who repairs stills for reward;<\/p>\n","post_title":"\"Still maker\" definition of section 1 of Customs Act","collection_order":62,"collection":1627,"post_modified":"2020-03-14 20:52:06","post_date":"2018-10-03 17:20:43"},{"ID":"14724","post_content":"

\u201csurcharge\u201d<\/strong> means any duty leviable under Part 4 of Schedule No. 1 on any goods which have been imported into the Republic;<\/p>\n

[Definition of \u201csurcharge\u201d inserted by section 1 of Act 112 of 1977]<\/span><\/p>\n","post_title":"\"Surcharge\" definition of section 1 of Customs Act","collection_order":63,"collection":1627,"post_modified":"2020-03-14 20:52:13","post_date":"2018-10-03 17:20:41"},{"ID":"14726","post_content":"

\u201csurcharge goods\u201d<\/strong> means any goods specified in Part 4 of Schedule No. 1 which have been imported into the Republic;<\/p>\n

[Definition of \u201csurcharge goods\u201d inserted by section 1 of Act 112 of 1977]<\/span><\/p>\n","post_title":"\"Surcharge goods\" definition of section 1 of Customs Act","collection_order":64,"collection":1627,"post_modified":"2020-03-14 20:52:19","post_date":"2018-10-03 17:20:38"},{"ID":"20536","post_content":"

\u201cTax Administration Act\u201d <\/strong>means the Tax Administration Act, 2011(Act 28 of 2011)\u037e<\/p>\n

[Definition of \u201cTax Administration Act\u201d inserted by section 11(c) of Act 33 of 2019]<\/span><\/p>\n","post_title":"\"Tax Administration Act\" definition of section 1 of Customs Act","collection_order":65,"collection":1627,"post_modified":"2021-02-17 22:20:07","post_date":"2020-03-14 21:07:02"},{"ID":"14728","post_content":"

\u201cthis Act\u201d<\/strong> includes any proclamation, government notice, regulation or rule issued or made or agreement concluded or deemed to have been concluded thereunder, any agreement contemplated in section 49<\/a>, or any taxation proposal contemplated in section 58<\/a> which is tabled in the National Assembly;<\/p>\n

[Definition of \u201cthis Act\u201d substituted by section 1 of Act 57 of 1966, section 46 of Act 53 of 1999 and section 60 of Act 59 of 2000]<\/span><\/p>\n","post_title":"\"This Act\" definition of section 1 of Customs Act","collection_order":66,"collection":1627,"post_modified":"2020-03-14 20:52:24","post_date":"2018-10-03 17:12:06"},{"ID":"14730","post_content":"

\u201cvehicle\u201d<\/strong> means any aircraft, train, motor car, van, truck, cart, barrow or other conveyance of any kind whatsoever, and includes the fittings, furnishings and equipment thereof, and also pack animals and their harness and tackle;<\/p>\n","post_title":"\"Vehicle\" definition of section 1 of Customs Act","collection_order":67,"collection":1627,"post_modified":"2020-03-14 20:52:31","post_date":"2018-10-03 17:20:36"},{"ID":"14732","post_content":"

\u201cWine and Spirit Board\u201d<\/strong> means the board referred to in section 2 of the Liquor Products Act, 1989;<\/p>\n

[Definition of \u201cWine and Spirit Board\u201d inserted by section 32 of Act 60 of 1989]<\/span><\/p>\n","post_title":"\"Wine and Spirit Board\" definition of section 1 of Customs Act","collection_order":68,"collection":1627,"post_modified":"2020-03-14 20:52:36","post_date":"2018-10-03 17:20:33"},{"ID":"14734","post_content":"

\u201cwine grower\u201d<\/strong> means a farmer who cultivates vines on land in his own occupation and who produces on such land wine from grapes grown on such vines or delivers grapes grown on such vines to a wine-growers\u2019 co-operative agricultural society for the manufacture of wine;<\/p>\n

[Definition of \u201cwine-grower\u201d substituted by section 1 of Act 95 of 1965]<\/span><\/p>\n","post_title":"\"Wine grower\" definition of section 1 of Customs Act","collection_order":69,"collection":1627,"post_modified":"2020-03-14 20:52:42","post_date":"2018-10-03 17:13:51"},{"ID":"14736","post_content":"

\u201cworts\u201d<\/strong> means any liquid substance containing saccharine matter before fermentation has commenced.<\/p>\n

[Subsection (1) amended by section 1 of Act 112 of 1977, section 1 of Act 84 of 1987, section 1 of Act 59 of 1990 and section 58 of Act 30 of 2000]<\/span><\/p>\n","post_title":"\"Worts\" definition of section 1 of Customs Act","collection_order":70,"collection":1627,"post_modified":"2020-03-14 20:52:49","post_date":"2018-10-03 17:20:31"},{"ID":"14738","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0 In this section, except in the definition of \u201cpackage\u201d, and in sections 4<\/a>, 6<\/a>, 7<\/a>, 18<\/a>, 38<\/a>, 44<\/a>, 64A<\/a>, 87<\/a>(2) and 107<\/a>,<\/span><\/p>\n

<\/p>\n

\u201ccontainer\u201d<\/strong> means transport equipment of tariff heading 86.09 \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 having an internal volume of not less than one cubic metre; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 designed for the transport of goods by any means of carriage, without intermediate reloading,<\/span><\/p>\n

<\/p>\n

and in this Act \u201ccontainerized\u201d<\/strong> has a corresponding meaning.<\/p>\n

[Subsection (2) added by section 1 of Act 71 of 1975 and amended by section 46 of Act 53 of 1999 and section 10 of Act 9 of 2007]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of the SACU Agreement-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u201ccustoms duty\u201d<\/strong> includes, except for the purposes of articles 32, 33 and 34 of the said agreement, any duty leviable under Part 3, 5, 7 or 8 of Schedule No. 1 on goods imported; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 \u201cexcise duty\u201d<\/strong> includes, except for the purposes of articles 32, 33 and 34 of the said agreement, any duty leviable under Part 3, 5, 7 or 8 of Schedule No. 1 on goods manufactured in the common customs area.<\/span><\/p>\n

[Subsection (3) added by section 1 of Act 112 of 1977, substituted by section 1 of Act 84 of 1987, amended by section 1 of Act 68 of 1989 and section 1 of Act 59 of 1990 and substituted by section 66 of Act 32 of 2004 and section 15 of Act 14 of 2017 effective on 1 April 2018]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Except as otherwise provided in this section or in any other section or as may be provided in any Schedule or rule, any provision in this Act for fuel levy, fuel levy goods or Part 5 of Schedule No. 1 shall be deemed to include in that provision, in respect of \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 fuel levy, the Road Accident Fund levy;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 fuel levy goodsection Road Accident Fund levy goods; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Part 5 of Schedule No. 1. Part 5A and Part 5B of that Schedule.<\/span><\/p>\n

[Subsection (4) inserted by section 85 of Act 31 of 2005 effective on 1 April 2006]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The expression \u2018goods under customs control\u2019, \u2018goods subject to customs control\u2019 or \u2018goods under control of the Commissioner\u2019 and any cognate expression shall, unless the context otherwise indicates, be deemed to include, but is not limited to-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any ship, vehicle or container contemplated in section 1<\/a>(2) that is entering or leaving the Republic;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any goods to which this Act relates that are-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 on any ship or vehicle or in any container contemplated in section 1<\/a>(2) that is entering or leaving the Republic;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in, on or at any premises licensed, registered or approved, or which should have been so licensed, registered or approved, for any purpose in terms of this Act;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 in, on or at any premises or at any place appointed, prescribed or designated in terms of section 6<\/a>;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 in transit within or through the Republic or conveyed for transhipment to any place outside the Republic in such manner as may be specified by rule;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 in, on or at a State warehouse or any place deemed in terms of section 43<\/a>(2) to be a State warehouse;<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 in, on or at any place where goods are kept after having been detained or seized under the provisions of this Act; or<\/span><\/p>\n

<\/p>\n

(vii)\u00a0\u00a0 deemed in terms of any provision of this Act to be under customs control,<\/span><\/p>\n

<\/p>\n

whether or not declared in terms of any provision of this Act or, if so declared, whether or not release thereof has been granted.<\/p>\n

[Subsection (5) added by section 7 of Act 21 of 2006 effective on 15 January 2008 and substituted by s.22 of Act 61 of 2008]<\/span><\/p>\n

<\/p>\n

(5A) \u00a0\u00a0A reference in\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0section 4<\/a> to the expression \u201cDepartment of Trade and Industry or the Economic Development Department\u201d or \u201cDepartment of Trade and Industry and Economic Development\u201d must be read as a reference to \u201cDepartment of Trade, Industry and Competition\u201d;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 sections 21A<\/a>, 43<\/a>, 48<\/a>, 49<\/a>, 53<\/a>, 55<\/a>, 56<\/a>, 56A<\/a>, 57<\/a>, 75<\/a> and 114<\/a> to the expression \u201cTrade and Industry\u201d must be read as a reference to \u201cTrade, Industry and Competition\u201d; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0section 48<\/a> to the expression \u201cMinister of Trade and Industry and for Economic Coordination\u201d must be read as a reference to \u2018\u2018Minister of Trade, Industry and Competition.<\/span><\/p>\n

[Subsection (5A)\u00a0inserted by\u00a0section 11\u00a0of\u00a0Act 21 of 2021\u00a0effective on 19 January, 2022]<\/span><\/p>\n","post_title":"\"Container\" definition of section 1(2) of Customs Act","collection_order":71,"collection":1627,"post_modified":"2024-01-17 21:07:45","post_date":"2018-10-03 17:15:44"},{"ID":"14177","post_content":"

CHAPTER II<\/strong><\/h1>\n

\u00a0<\/strong><\/p>\n

ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT<\/strong><\/p>\n","post_title":"Chapter II - Administration, general duties and powers of Commissioner and officers, and application of Act","collection_order":72,"collection":1627,"post_modified":"2018-10-03 18:25:17","post_date":"2018-10-02 13:32:23"},{"ID":"14179","post_content":"

2. Commissioner to administer Act<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall, subject to the control of the Minister, be charged with the administration of this Act, including the interpretation of the Schedules thereto.<\/span><\/p>\n

<\/p>\n

(1A)\u00a0 The Commissioner may, for the purposes of the administration of this Act, make such arrangements or enter into such agreements with any railway, port, airline or postal authority, depot operator or container operator or any other person or authority as he may deem necessary.<\/span><\/p>\n

[Subsection (1A) inserted by section 1 of Act 45 of 95]<\/span><\/p>\n


<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Controller shall perform his duties and exercise his powers under this Act with due regard to any instructions issued by the Commissioner.<\/span><\/p>\n","post_title":"Section 2 (Customs Act) - Commissioner to administer Act","collection_order":73,"collection":1627,"post_modified":"2018-10-03 18:26:45","post_date":"2018-10-02 13:33:10"},{"ID":"14181","post_content":"

3. Delegation of duties and powers of Commissioners<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0(1) \u00a0\u00a0 Any duty imposed or power conferred on the Commissioner may be performed or exercised by the Commissioner personally or by an officer or any other person under a delegation from or under the control or direction of the Commissioner.<\/span><\/p>\n

[Subsection (1) substituted by section 132 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/p>\n

(a) Any decision made and any notice or communication signed or issued by such officer or person may be withdrawn or amended by-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the officer or person concerned;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the branch manager to whom the officer or person in (i) reports;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the officer or person in charge of customs operations or excise operations; or<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 the Commissioner personally,<\/span><\/p>\n

<\/p>\n

with effect from the date of making such decision or signing or issuing such notice or communication or the date of withdrawal or amendment thereof and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Commissioner.<\/p>\n

[Paragraph (a) substituted by section 27 of Act 21 of 2012 effective on 20 December 2012]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 The Commissioner may make rules regarding any matter which the Commissioner considers reasonably necessary and useful for the purposes of administering the provisions of this section.<\/span><\/p>\n

[Subsection (2) substituted by section 132 of Act 45 of 2003]<\/span><\/p>\n","post_title":"Section 3 (Customs Act) - Delegation of duties and powers of Commissioner","collection_order":74,"collection":1627,"post_modified":"2018-10-03 18:31:37","post_date":"2018-10-02 13:34:11"},{"ID":"14183","post_content":"

3A.\u00a0\u00a0\u00a0\u00a0\u00a0 Duties imposed and powers conferred on Director-General by this Act<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any duty imposed or power conferred by this Act on a Director-General may be performed or exercised by him or her personally or by an officer under a delegation from or under the control or direction of that Director-General.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any decision made under subsection (1) by any such officer may be withdrawn or amended by that Director-General or by the officer (with effect from the date of making such decision or the date of withdrawal or amendment thereof) and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made by that Director-General.<\/span><\/p>\n

[Section 3A inserted by section 3 of Act 59 of 1990 and substituted by section 23 of Act 61 of 2008]<\/span><\/p>\n","post_title":"Section 3A (Customs Act) - Duties imposed and powers conferred on Director-General by this Act","collection_order":75,"collection":1627,"post_modified":"2020-07-31 12:39:01","post_date":"2018-10-02 19:15:03"},{"ID":"14185","post_content":"

4. General duties and powers of officers<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Officers shall act under the control and direction of the Commissioner.<\/span><\/p>\n

[Subsection (1) substituted by section 34 of Act 34 of 1997]<\/span><\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 No officer shall have a direct financial interest in \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the importation or exportation of goods;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the manufacture of excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the trade in imported goods, goods for export, excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods.<\/span><\/p>\n

[Subsection (2) substituted by section 2 of Act 105 of 1969, section 4 of Act 59 of 1990 and section 5 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner or any officer shall not disclose any information relating to any person, firm or business acquired in the performance of his duties, except in the performance of his or her duties under this Act or by order of a competent court:<\/span><\/p>\n

<\/p>\n

Provided that the provisions of this subsection shall not be construed as preventing the Commissioner (in such form and under such procedural arrangements as the Commissioner may prescribe) from, on good cause shown \u2013<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 disclosing such information in relation to any person as may be required by the Statistician General in connection with the collection of statistics in complying with the provisions of the Statistics Act, 1999 (Act No. 6 of 1999), or any regulation thereunder;<\/span><\/p>\n

[Paragraph (i) substituted by section 5 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 disclosing to the Director-General of the Department of Trade and Industry or the Economic Development Department such information in relation to imports and exports and importers and exporters as may be required by such Director-General for the determination and application of any trade policy;<\/span><\/p>\n

[Paragraph (ii) substituted by section 11 of Act 13 of 2017 effective on 18 December 2017]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 applying ex parte<\/em> to a judge in chambers for an order allowing the Commissioner to disclose to the National Commissioner of the South African Police Service, contemplated in section 6(1) of the South African Police Service Act, 1995 (Act No. 68 of 1995), or the National Director of Public Prosecutions, contemplated in section 5(2)(a) of the National Prosecuting Authority Act, 1998 (Act No. 32 of 1998), such information the disclosure of which may reveal evidence \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 that an offence, other than an offence in terms of this Act or any other Act administered by the Commissioner or any other offence in respect of which the Commissioner is a complainant, has been or may be committed, or where such information may be relevant to the investigation or prosecution of such an offence, and such offence is a serious offence in respect of which a court may impose a sentence exceeding five years imprisonment; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 of an imminent and serious public safety or environmental risk,<\/span><\/p>\n

<\/p>\n

and where the public interest in the disclosure of the information outweighs any potential harm to the person concerned should such information be disclosed: Provided that any information or document provided by any person in terms of this Act which is disclosed in terms of this subsection, shall not, unless a competent court otherwise directs, be admissible in any criminal proceedings against such person, to the extent that such information or document constitutes an admission by such person of the commission of an offence contemplated in paragraph (a);<\/p>\n

[Paragraph (iii) amended by section 5 of Act 36 of 2007 and section 24 of Act 8 of 2010 effective on 1 June 2003]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Paragraph (iv) deleted by section 60 of Act 16 of 2004]<\/span><\/p>\n

<\/p>\n

(ivA)\u00a0\u00a0disclosing to the Director\u00adGeneral of the Department of Mineral Resources and Energy such information as may be required for the administration of the regulations in respect of carbon offsets in terms of the Carbon Tax Act, 2019 (Act 15 of 2019)\u037e<\/span><\/p>\n

[Paragraph (ivA) inserted by section 12(a) of Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(ivB)\u00a0\u00a0disclosing to the Director\u00adGeneral of the Department of Environment, Forestry and Fisheries such information as may be required for the administration of the regulations in respect of greenhouse gas emissions reporting in terms of the National Environmental Management: Air Quality Act, 2004 (Act 39 of 2004)\u037e<\/span><\/p>\n

[Paragraph (ivB) inserted by section 12(a) of Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(ivC) disclosing to a public officer, as contemplated in section 246 of the Tax Administration Act, of an authorised dealer in foreign exchange appointed by the Minister of Finance for purposes of the Regulations issued under section 9 of the Currency and Exchanges Act, 1933 (Act 9 of 1933), such information as may be required by the authorised dealer for purposes of verification of applications for advance foreign exchange payments in respect of goods that are to be imported;<\/span><\/p>\n

[Paragraph (ivC)\u00a0inserted by\u00a0section 12(a)\u00a0of\u00a0Act 33 of 2019\u00a0and substituted by\u00a0section 10(a)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(ivD) disclosing to the Director-General of the Department of International Relations and Co-operation such information in relation to purchases of goods free of duty, at premises licensed as special customs and excise warehouses in terms of section 21<\/a>, as may be required to manage abuses in relation to privileges granted in terms of the Diplomatic Immunities and Privileges Act, 2001 (Act 37 of 2001);<\/span><\/p>\n

[Paragraph (ivD)\u00a0inserted by\u00a0section 10(b)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0 disclosing to the Governor of the South African Reserve Bank or any other person to whom the powers, functions and duties have been delegated by the Minister in terms of regulations issued in terms of section 9 of the Currency and Exchanges Act, 1933 (Act No. 9 of 1933), such information as may be required for purposes of exercising any power or performing any function or duty in terms of those regulations or the South African Reserve Bank Act, 1989 (Act No. 90 of 1989);<\/span><\/p>\n

[Paragraph (v) amended by section 24 of Act 8 of 2010, section 3 of Act 25 of 2011 and substituted by section 11 of Act 13 of 2017 effective on 18 December 2017]<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0disclosing to the Chief Commissioner of the International Trade Administration Commission such information in relation to imports and exports and importers and exporters as may be required by that Chief Commissioner for purposes of performing any function conferred the Chief Commissioner by or in terms of the International Trade Administration Act, 2002 (Act 71 of 2002)\u037e<\/span><\/p>\n

[Paragraph (vi) added by section 24(1)(a) of Act 8 of 2010, amended by section 3(b) of Act 25 of 2011 and by section 12(b) of Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(vii)\u00a0\u00a0 disclosing to the Director of the Financial Intelligence Centre, the information required for the performance of the functions of the Financial Intelligence Centre in terms of the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001); or<\/span><\/p>\n

[Paragraph (vii) added by section 3 of Act 25 of 2011 effective on 14 December 2011]<\/span><\/p>\n

<\/p>\n

(viii)\u00a0 disclosing to the head of any organ of state administering legislation regulating the movement of goods or persons into or out of the Republic, the information necessary for enforcing that legislation:<\/span><\/p>\n

[Paragraph (viii) added by section 3 of Act 25 of 2011 effective on 14 December 2011]<\/span><\/p>\n

<\/p>\n

Provided further that the Commissioner shall disclose information in respect of any class of persons to the Director-General of the National Treasury, to the extent necessary for the purposes of tax policy design or revenue estimation.<\/p>\n

[Subparagraph (v) added by section 39 of Act 12 of 2003]<\/span><\/p>\n

[Subsection (3) amended by section 2 of Act 110 of 1979, section 3 of Act 98 of 1980, section 2 of Act 84 of 1987, section 34 of Act 34 of 1997 and section 58 of Act 30 of 1998 and substituted by section 115 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(3A)\u00a0\u00a0\u00a0\u00a0\u00a0 No person, including-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the Statistician \u00adGeneral\u037e<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the Director \u00adGeneral of the Department of Trade and Industry and Economic Development\u037e<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0the Governor of the South African Reserve Bank\u037e<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0the National Commissioner of the South African Police Service\u037e<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0the National Director of Public Prosecutions\u037e<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the Director\u00ad General of the National Treasury\u037e<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0\u00a0the Director \u00adGeneral of the Department of Mineral Resources and Energy\u037e<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 the Director\u00ad General of the Department of Environment, Forestry and Fisheries\u037e<\/span><\/p>\n

<\/p>\n

(hA)\u00a0\u00a0the Director-General of the Department of International Relations and Co-operation;<\/span><\/p>\n

[Paragraph (hA)\u00a0inserted by\u00a0section 10(c)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the public officer of an authorised dealer in foreign exchange\u037e<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 the Chief Commissioner of the International Trade Administration Commission\u037e<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0\u00a0the Director of the Financial Intelligence Centre\u037e<\/span><\/p>\n

<\/p>\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the head of any organ of state\u037e or<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 any person acting under the direction and control of the persons referred to in paragraphs (a) to (l),<\/span><\/p>\n

<\/p>\n

shall disclose any information supplied under the proviso to subsection (3) to any person or permit any person to have access thereto, except in the exercise of his or her powers or the carrying out of his or her duties under any Act from which such powers or duties are derived.<\/p>\n

[Sub\u00adsection (3A) inserted by section 1 of Act 105 of 1992, substituted by section 58(b) of Act 30 of 1998, by section 115(1)(a) of Act 60 of 2001, by section 5(1)(d) of Act 36 of 2007, by section 24(1)(b) of Act 8 of 2010, by section 3(d) of Act 25 of 2011, by section 11(c) of Act 13 of 2017 and by section 12(c) of Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(3B)\u00a0 The provisions of subsection (3) shall not be construed as preventing the Commissioner from using any information obtained by him in the exercise of his powers or the performance of his duties under this Act for the purposes of any other law administered by him.<\/span><\/p>\n

[Subsection (3B) inserted by section 1 of Act 98 of 1993, deleted by section 2 of Act 45 of 1995, re-inserted by section 34 of Act 34 of 1997 and substituted by section 43 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(3C)\u00a0 For the purposes of the proviso to subsection (3), the Commissioner may, subject to the provisions of section 3<\/a> (2), delegate the powers vested in him by that proviso, to any officer.<\/span><\/p>\n

[Subsection (3C) inserted by section 115 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(3D) \u00a0The prohibition on the disclosure of information by the Commissioner or any officer, referred to in subsection (3), shall not apply in respect of information relating to-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0a person licensed or registered in terms of this Act in an anonymised form;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0any person, where that person has consented that such information may be published or made known to any other person; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0tariff determinations: Provided that publication of such information shall take place in accordance with rules prescribed by the Commissioner which may include the circumstances in which publication may take place, the kind of information that may be published and the manner in which the information must be published.<\/span><\/p>\n

[Subsection\u00a0(3D)\u00a0inserted by\u00a0section\u00a0115(1)(b)\u00a0of\u00a0Act 60 of 2001\u00a0and substituted by\u00a0section 12(d)\u00a0of\u00a0Act 33 of 2019\u00a0and by\u00a0section 10(d)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(3E)\u00a0\u00a0 Notwithstanding anything to the contrary contained in subsection (3), the Auditor-General shall in the performance of the Auditor-General\u2019s duties in terms of section 3 of the Auditor-General Act, 1995 (Act No. 12 of 1995) have access to the documents in the possession or custody of the Commissioner or a Controller.<\/span><\/p>\n

[Subsection (3E) inserted by section 133 of Act 45 of 2003]<\/span><\/p>\n

(4)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An officer may, for the purposes of this Act subject to the other provisions of this section.<\/span><\/p>\n

<\/p>\n

(aA)\u00a0 An officer may enter premises in terms of paragraph (a) only on authority of a warrant issued by a magistrate or judge, provided that in the case of the following categories of premises an officer may enter the premises without a warrant:<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Premises managed or operated by the State or a public entity within the meaning of the Public Finance Management Act, 1999 (Act No 1 of 1999) as part of a port, airport, railway station or land border post and on which an activity to which this Act applies is carried out or allowed;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 premises licensed or registered in terms of this Act;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 premises occupied by a person licensed or registered in terms of this Act and used for purposes of the business for which that person is licensed or registered; and<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 premises entered by an officer with the consent of the owner or person in physical control of the premises after that owner or person was informed that there is no obligation to admit the officer in the absence of a warrant.<\/span><\/p>\n

<\/p>\n

(aB)\u00a0 An officer may without a warrant enter any premises for which a warrant is required in terms of paragraph (aA) if the officer on reasonable grounds believes-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 that a warrant will be issued by a magistrate or judge if a warrant is applied for; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 that the delay in obtaining the warrant is likely to defeat the purpose for which the officer seeks to enter the premises.<\/span><\/p>\n

<\/p>\n

(aC)\u00a0 An officer may for purposes of this Act-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 after having gained entry to any premises in terms of this subsection, conduct an inspection, examination, enquiry or a search;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 while the officer is on the premises or at any other time require from any person the production then and there, or at a time and place fixed by the officer, of any book, document or thing which by this Act is required to be kept or exhibited or which relates to or which the officer has reasonable cause to suspect of relating to matters dealt with in this Act and which is or has been on the premises or in the possession or custody or under the control of any such person or his employee;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 at any time and at any place require from any person who has or is believed to have the\u00a0 possession or custody or control of any book, document or thing relating to any matter dealt with in this Act, the production thereof then and there, or at a time and place fixed by the officer; and<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 examine and make extracts from and copies of any such book or document and may require from any person an explanation of any entry therein and may attach any such book, document or thing as in the opinion of the officer may afford evidence of any matter dealt with in this Act.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 An officer may take with him or her on to any premises an assistant or a member of the police force, provided that only those assistants and members of the police force whose presence, in the reasonable opinion of the officer, is necessary for purposes of conducting the inspection,\u00a0\u00a0 examination, enquiry or search on the premises may enter the premises.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 When entering any premises in terms of paragraph (aB), the officer shall comply with the following requirements:<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The officer may enter the premises only during ordinary business hours unless in the reasonable opinion of the officer entry at any other time is necessary for purposes of this Act;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the officer shall, upon seeking admission to the premises, inform the person in charge of the premises of the purpose of the entry;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 if the purpose of the entry is, or if the officer after having gained entry decides, to search the premises for goods, records or any other things in respect of which an offence in terms of this Act is suspected to have been committed or that may be used as evidence for the prosecution of such an offence-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 the officer shall hand to the person in charge a written statement signed by the officer stating that a search of the premises is to be conducted unless, in the officer\u2019s reason able opinion, there are circumstances of urgency which may result in the search being frustrated if its commencement is delayed until such a statement can be prepared;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the officer\u2019s actions shall be confined to such searching, inspection, enquiries and examination as are reasonably necessary for the purpose of the search;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0the officer may, either before or after complying with item (aa), take such steps as the officer considers necessary to prevent persons present on the premises from concealing, destroying or tampering with any documents, data or things located on the premises;<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 the person in charge shall have the right to be present, or to appoint a delegate to be present, during and to observe the search;<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0the officer shall compile an inventory of all items removed from the premises and shall, prior to leaving the premises, sign the inventory and hand a copy thereof to the person in charge: Provided that if it is not possible in the circumstances to compile, sign and hand such inventory to the person in charge before leaving the premises, the officer shall seal the items to be removed and as soon as possible after removal of the items from the premises, compile the inventory in the presence of the person in charge of the premises, if that person requested to be present, and sign and hand a copy of the inventory to that person;<\/span><\/p>\n

<\/p>\n

(ff)\u00a0\u00a0\u00a0 the officer shall compile a schedule of all copies and extracts made in the course of the search and shall, prior to leaving the premises, sign and hand a copy thereof to the person in charge; and<\/span><\/p>\n

<\/p>\n

(gg)\u00a0\u00a0 the officer must conduct the search with strict regard for decency and order.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 A judge or magistrate may issue a warrant referred to in paragraph (aA) only on written\u00a0\u00a0 application by an officer setting out under oath or affirmation the grounds why it is necessary for an officer to gain access to the relevant premises.<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 If the purpose of the entry is to conduct a search of the premises for goods, records or any other things in respect of which an offence in terms of this Act is suspected to have been committed or that may be used as evidence for the prosecution of such an offence, the magistrate or judge may issue such warrant if it appears from the information on oath that-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 there are reasonable grounds for suspecting that an offence in terms of this Act has been committed;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0 \u00a0\u00a0a search of the premises is likely to yield such goods, records or other things; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0 the search is reasonably necessary for the purposes of this Act.<\/span><\/p>\n

[Subsection (4) amended by section 2 of Act 84 of 1987 and substituted by section 16 of Act 39 of 2013 effective on 16 January 2014]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Any person in connection with whose business any premises are occupied or used, and any person employed by him shall at any time furnish such facilities as may be required by the officer for entering the premises and for the exercise of his powers under this section.<\/span><\/p>\n

<\/p>\n

(6)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If an officer, after having declared his or her official capacity and his or her purpose and having demanded admission into any premises and having complied with any applicable requirements of subsection (4), is not immediately admitted, the officer and any person assisting the officer may at any time, but at night only in the presence of a member of the police force, break open any door or window or break through any wall on the premises for the purpose of entry and search.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 An officer or any person assisting the officer may at any time break up any ground or\u00a0\u00a0 flooring on any premises for the purpose of a search if the officer in his or her reasonable opinion considers such breaking up to be necessary for the purposes of this Act; and if any room, place, safe, chest, box or package is locked and the keys thereof are not produced on demand, may open such room, place, safe, chest, box or package in any manner.<\/span><\/p>\n

[Subsection (6) subsituted by section 16 of Act 39 of 2013 effective on 16 January 2014]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 An officer may require any person to appear before him at any time and place fixed by the officer and may then and there question that person, either alone or in the presence of any other person, as he thinks fit, with respect to any matter dealt with in this Act.<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 An officer may question, either alone or in the presence of any other person, as he thinks fit, with respect to any matter dealt with in this Act, any person whom he finds on any premises entered in terms of this section or whom he has reasonable grounds for believing to be or to have been employed on any premises in respect of which any provision of this Act is applicable, or whom he has reasonable grounds for believing to be or to have been in possession, custody or control of anything, in respect of which any such provision is applicable.<\/span><\/p>\n

<\/p>\n

(8A)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An officer may stop and detain and examine any goods while under customs control in order to determine whether the provisions of this Act or any other law have been complied with in respect of such goods as contemplated in section 107<\/a>(2)(a).<\/span><\/p>\n

[Paragraph (a) substituted by section 10 of Act 10 of 2006 and section 9 of Act 21 of 2006 effective on 15 January 2008]<\/span><\/p>\n

<\/p>\n

(b)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The release of goods may be stopped at any time while such goods are under customs control.<\/span><\/p>\n

<\/p>\n

(ii)<\/span><\/p>\n

<\/p>\n

(aa)<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 For the purposes of this subsection, unless the context otherwise indicates, \u201cexamine\u201d includes using an X-ray scanner or any other non-intrusive inspection methods.<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 No person shall enter any restricted area where non-intrusive equipment is operated unless authorised by the Controller.<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 The Commissioner may by rule prescribe-<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 any requirement any person must comply with in connection with such non-intrusive inspection;<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 notwithstanding the provisions of section 8, any additional advance information required in respect of any goods that will be imported or exported in such form and at such time as may be specified in such rule;<\/span><\/p>\n

<\/p>\n

(C)\u00a0\u00a0\u00a0 any other matter which the Commissioner considers necessary and useful for the purpose of the effective and efficient use of such equipment and the results obtained from its operation.<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act, any non-intrusive or other examination may take place in the absence of any importer, exporter, port or airport authority, container operator, agent or any licensee or any other person having control of the goods concerned.<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 Any person who-<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 without authorisation by the Controller enters any restricted area where non-intrusive equipment is operated;<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 with the intent to deceive, does anything to prevent equipment from producing a true image of the contents of any container or package,<\/span><\/p>\n

<\/p>\n

shall be guilty of an offence and liable on conviction-<\/p>\n

<\/p>\n

(C)\u00a0\u00a0\u00a0 in the case of item (A) to a fine not exceeding R10 000 or imprisonment for a period not exceeding three years or both such fine or imprisonment; and<\/span><\/p>\n

<\/p>\n

(D)\u00a0\u00a0\u00a0 in the case of item (B) to a fine not exceeding R100 000 or treble the value of the goods in respect of which the offence was committed whichever is the greater or imprisonment for a period not exceeding five years or both such fine and imprisonment and the goods concerned shall be liable to forfeiture in accordance with the provisions of this Act.<\/span><\/p>\n

[Subparagraph (ii) substituted by section 9 of Act 21 of 2006]<\/span><\/p>\n

<\/p>\n

(c)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Whenever any goods are stopped as contemplated in this paragraph the goods may be detained under the control of a Controller for any reasonable period required to determine whether the goods comply with the provisions of this Act or such other law.<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 Any detention under this section is not subject to the provisions of section 93<\/a> and the officer or Controller must release the goods if found to comply with the provisions of this Act or such other law.<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 Where at any time during such detention the officer or Controller decides that it is necessary to establish whether the goods are liable to forfeiture, a detention under section 88<\/a>(1)(a) may be substituted for the detention under this subsection.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 The provisions of this subsection shall not be construed as affecting any other provision of this Act, including the provisions of this section, relating to the detention, examination, or seizure of goods.<\/span><\/p>\n

[Subsection (8A) added by section 133 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An officer-<\/span><\/p>\n

<\/p>\n

(i)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0commanding any customs patrol boat referred to in section 4C<\/a>, may stop any ship within the territorial waters or contiguous zones of the Republic;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 may board that ship or any other ship in the Republic; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 may stop and board any vehicle in the Republic, and may search any such ship or vehicle or any person found therein or thereon \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0for goods that should have been entered or otherwise declared, but have not been so entered or declared; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 for goods on which the duty should have, but has not, been paid;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0in respect of which he or she has reasonable cause to believe that there has been a contravention of any provision of this Act or any provision of any other law relating to the importation or exportation of goods,<\/span><\/p>\n

<\/p>\n

and may freely remain on such ship or vehicle in pursuance of his or her duties.<\/p>\n

[Paragraph (a) substituted by section 25 of Act 61 of 2008]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If any vehicle, room, cabin, place, safe, chest, box, package or container as defined in section 1<\/a>(2), is locked and the keys thereof are not produced on demand, the officer may open such vehicle, room, cabin, place, safe, chest, box, package or container in any manner.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 An officer shall have free access to and the right to rummage every part of any such ship or vehicle and to examine all goods on board, with power to fasten down hatchways and to mark any goods before landing and to lock up, seal, mark or otherwise secure any goods on board that ship or vehicle, including any apparatus thereof, and he may also demand from the master of such ship or the pilot of any aircraft concerned or the person in charge of any other vehicle the production of any document to which any provision of this Act relates.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 If any lock, seal or mark placed upon any goods on board a ship or vehicle by an officer in terms of the provisions of this section is wilfully opened, broken, obliterated or altered or if any goods which have been locked, sealed, marked or otherwise secured in terms of this section are removed or if the hatchways of any such ship are, after having been fastened down by an officer, opened without his consent, the master of any such ship, the pilot of any aircraft concerned or the person in charge of any other such vehicle, as the case may be, shall be guilty of an offence unless he proves that it was not possible for him to have prevented the act in question.<\/span><\/p>\n

[Subsection (9) substituted by section 4 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(10)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An officer may stop any person whom he has reason to suspect of having dutiable goods or goods in respect of which a contravention under this Act has been committed, secreted about him or in his possession and he may search such person.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If such person fails to stop, the officer may take such action, including the use of force, as he may deem necessary to stop such person.<\/span><\/p>\n

[Paragraph (b) added by section 4 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(10A)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 When conducting an external search of a person an officer may, subject to paragraph (b), make use of-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any mechanical, electrical, imaging or electronic equipment that can produce an indication that the person may be concealing any specific thing or substance on or in his or her body or in any goods that that person has with him or her;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 sniffer dogs or other animals trained to use their senses for the detection of any specific thing or substance; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 any other search aid that may be prescribed by rule.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 A search aid referred to in paragraph (a) may only be used by an officer trained to use such aid in the conduct of a search.<\/span><\/p>\n

[Subsection (10A) inserted by section 21 of Act 23 of 2015 effective on 8 January 2016]<\/span><\/p>\n

<\/p>\n

(11)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any person may, before being searched in terms of this section, require the officer concerned to take him before the Controller, who may in his discretion discharge such person or direct that he be searched: Provided that the provisions of this paragraph shall apply only if such person is stopped within a harbour or airport control area and during the prescribed working hours of the Controller.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 A female shall only be searched by a female.<\/span><\/p>\n

<\/p>\n

(12)\u00a0\u00a0 An officer may lock up, seal, mark, fasten or otherwise secure any warehouse, store, room, cabin, place, vessel, appliance, utensil, fitting, vehicle or goods if he has reason to believe that any contravention under this Act has been or is likely to be committed in respect thereof or in connection therewith.<\/span><\/p>\n

<\/p>\n

(12A)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Where, on the exportation of any goods from the Republic, any certificate, declaration or other proof has been furnished regarding the origin of such goods to comply with the provisions of any agreement contemplated in section 46<\/a>, 49<\/a> or 51<\/a> or any other requirement or any practice, an officer may, for the purposes of verifying or investigating such certificate, declaration or other proof, require \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the exporter; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any other person appearing to the officer to have been concerned in any way with \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 the production or manufacture or exportation of such goods;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 any goods from which directly or indirectly such goods have been produced or manufactured; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 the furnishing of such certificate, declaration or other proof,<\/span><\/p>\n

<\/p>\n

to furnish such information in such a manner and within such time as the officer may determine, and to produce on demand for inspection and to allow the making of copies or extracts from such invoices, bills of lading, bills of entry, books of account or other documents in whatever form, as the officer may specify.<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 No person may, without good cause shown, refuse to comply with any such requirement of an officer.<\/span><\/p>\n

[Subsection (12A) inserted by section 47 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(13)\u00a0\u00a0 No person shall be entitled to any compensation for any loss or damage arising out of any bona fide<\/em> action of an officer under this section.<\/span><\/p>\n

[Subsection (13) added by section 4 of Act 59 of 1990]<\/span><\/p>\n","post_title":"Section 4 (Customs Act) - General duties and powers of officers","collection_order":76,"collection":1627,"post_modified":"2022-02-16 16:26:02","post_date":"2018-10-02 19:15:05"},{"ID":"14187","post_content":"

4A.\u00a0\u00a0\u00a0\u00a0\u00a0 Powers of arrest<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 may determine a category of officers who have the power to carry out an arrest for the purposes of enforcing this Act; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 must furnish each such officer with an appropriate certificate and identification card stating that the officer is authorised to carry out an arrest for the purpose of enforcing this Act.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 In exercising the powers of arrest contemplated in subsection (1), an officer shall be deemed to be a peace officer as defined in section 1 of the Criminal Procedure Act, 1977 (Act No. 51 of 1977), and such officer shall be subject to any relevant provision in Chapter 5 of that Act applicable to a peace officer.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Any person arrested by an officer must as soon as possible be brought to a police station or, in the case of an arrest by warrant, to any other place expressly mentioned in the warrant and further be dealt with in the manner contemplated in section 50 and other provisions of the Criminal Procedure Act, 1977 (Act No. 51 of 1977).<\/span><\/p>\n

[Section 4A inserted by section 26 of Act 61 of 2008 effective on 31 Mar 2009]<\/span><\/p>\n","post_title":"Section 4A (Customs Act) - Powers of arrest","collection_order":77,"collection":1627,"post_modified":"2018-10-08 17:38:17","post_date":"2018-10-02 13:36:41"},{"ID":"14189","post_content":"

4B.\u00a0\u00a0\u00a0\u00a0\u00a0 Possession and use of firearms<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may determine a category of officers authorised to possess firearms for the purposes of enforcing this Act.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The possession and use of firearms by officers shall be subject to the provisions of sections 95 to 101 of the Firearms Control Act, 2000 (Act No. 60 of 2000), and the regulations made thereunder, to the extent that those provisions relate to an Official Institution.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any power conferred or duty imposed in the Firearms Control Act, 2000 (Act No. 60 of 2000), on the head of an Official Institution or on an Official Institution shall be deemed to be conferred or imposed on the Commissioner.<\/span><\/p>\n

\u00a0<\/p>\n

(3)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An officer to whom the Commissioner issues a permit to possess a firearm, must carry such permit on his or her person when he or she is in possession of a firearm.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The permit contemplated in paragraph (a) is proof that such an officer is authorised to possess an official firearm.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 If, for any reason, an officer is unable to produce such a permit when required to do so, a statement by the Commissioner to the effect that such a permit has been issued is sufficient proof that the officer is authorised to have the firearm in his or her possession.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner may authorise the use of non-lethal weapons by officers in such\u00a0 circumstances and in such a manner as may be prescribed by rule.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make rules to facilitate the administration of this section, including rules-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 concerning the acquisition, record-keeping, issuing of permits, carrying, possession, use, safe-keeping, transport, theft, loss and disposal of firearms and ammunition;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 concerning the manner of reporting the firing of an official firearm and the procedures to be followed in respect thereof;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 concerning the type of non-lethal weapons that may be used by officers, the manner of their use and the safety and control measures that must be complied with in respect of such weapons;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 prescribing the manner in which official firearms, ammunition and related equipment must be marked and identified;<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 regarding the training of officers contemplated in this section, including-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the training and the certification requirements for the safe use of firearms and ammunition;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the levels of training; and<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 the standards required to ensure competency and certification in respect of any particular task; or<\/span><\/p>\n

\n<\/p>

(f)\u00a0\u00a0\u00a0\u00a0 in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the efficient and effective administration of the provisions contained in this section.<\/span><\/p>\n

[Section 4B inserted by section 26 of Act 61 of 2008 effective on 31 Mar 2009]<\/span><\/p>\n","post_title":"Section 4B (Customs Act) - Possession and use of firearms","collection_order":78,"collection":1627,"post_modified":"2018-10-08 17:38:58","post_date":"2018-10-02 19:15:06"},{"ID":"14191","post_content":"

4C.\u00a0\u00a0\u00a0\u00a0\u00a0 Border Patrol<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in any other law, the Commissioner may patrol the borders of the Republic and acquire any equipment necessary for patrolling the land and sea borders of the Republic, including any-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 patrol boats, aircraft and other vehicles; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 arms and ammunition required to equip or supply any customs patrol boat, aircraft or other vehicle.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 When patrolling the borders of the Republic an officer may arrest any person in accordance with the provisions of section 4A<\/a>.<\/span><\/p>\n

\u00a0<\/p>\n

(2)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The customs officer commanding any customs patrol boat having hoisted and carrying or displaying the South African Revenue Service (SARS) customs ensign or flag may pursue any vessel where-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 that vessel does not immediately come to a stop when signalled, ordered or required to do so; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the operator of the vessel refuses to permit the vessel to be boarded.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The customs officer commanding any customs patrol boat involved in pursuing a vessel as contemplated in paragraph (a) may, as a last resort and after having fired a warning, fire at or into the vessel to compel it to come to a stop.<\/span><\/p>\n

\u00a0<\/p>\n

(3)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any customs patrol boat may exercise on behalf of the Republic, or on behalf of a foreign state, the right of hot pursuit of any vessel in accordance with Article 111 of the United Nations Convention on the Law of the Sea.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The seizure of such a vessel and the arrest of any person on board such a vessel may be effected by any customs officer on board a customs patrol boat.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in any other law-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 customs patrol boats, aircraft and vehicles are exempted from any-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 registration, licensing or other requirement or any related fee normally applicable to the possession or movement of vessels, aircraft or vehicles, if clearly marked and identifiable as a customs patrol boat, aircraft or vehicle; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 mooring, docking, landing or road toll fee, or any similar charge, whilst used for official duties; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 officers serving on board customs patrol boats are exempted from any provisions in any other law relating to their competency or certification if adequately trained and tested in accordance with the standards prescribed by rule in order to ensure their competency and certification.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make rules-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 as to all matters required or permitted by this section to be prescribed by rule;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the efficient and effective administration of the provisions contained in this section.<\/span><\/p>\n

[Section 4C inserted by section 26 of Act 61 of 2008 effective on 31 Mar 2009]<\/span><\/p>\n","post_title":"Section 4C (Customs Act) - Border Patrol","collection_order":79,"collection":1627,"post_modified":"2018-10-08 17:39:52","post_date":"2018-10-02 13:46:18"},{"ID":"14193","post_content":"

\u00a04D.\u00a0\u00a0\u00a0\u00a0 Officers\u2019 powers relating to criminal prosecutions<\/strong><\/p>\n

\u00a0\u00a0<\/p>\n

An officer may-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 investigate for purposes of a criminal prosecution whether an offence in terms of this Act has been committed;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 lay criminal charges for the prosecution of any such offence; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 provide such assistance as may be required by the prosecuting authority for the prosecution of any such offence.<\/span><\/p>\n

[Section 4D inserted by section 17 of Act 39 of 2013 effective on 16 January 2014]<\/span><\/p>\n","post_title":"Section 4D (Customs Act) - Officers' powers relating to criminal prosecution","collection_order":80,"collection":1627,"post_modified":"2018-10-04 07:32:27","post_date":"2018-10-02 13:46:48"},{"ID":"14195","post_content":"

5. Application of Act<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Notwithstanding anything to the contrary in any other law contained, for the purposes of this Act -<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (a) deleted by section 5 of Act 59 of 1990]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 the continental shelf as referred to in section 8 of the Maritime Zones Act, 1994 (Act No. 15 of 1994),<\/span><\/p>\n

[Paragraph (b) substituted by section 1 of Act 44 of 1996]<\/span><\/p>\n

\n<\/p>

shall be deemed to be part of the Republic.<\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Any installation or device of any kind whatever, including any floating or submersible drilling or production platform, constructed or operating upon, beneath or above the said continental shelf for the purpose of exploring it or exploiting its natural resources shall be deemed to be constructed or operating within the Republic.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 Any goods mined or produced in the operation of such installation or device and conveyed therefrom to the shore whether by pipeline or otherwise and any person or other goods conveyed by any means to and from such installation or device shall be deemed to be so conveyed within the Republic.<\/span><\/p>\n

[Section 5 substituted by section 2 of Act 68 of 1989]<\/span><\/p>\n","post_title":"Section 5 (Customs Act) - Application of Act","collection_order":81,"collection":1627,"post_modified":"2018-10-08 17:40:19","post_date":"2018-10-02 13:47:14"},{"ID":"14197","post_content":"

CHAPTER III<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

IMPORTATION, EXPORTATION AND TRANSIT AND COASTWISE CARRIAGE OF GOODS<\/strong><\/p>\n","post_title":"Chapter III - Importation, exportation and transit and coastwise carriage of goods","collection_order":82,"collection":1627,"post_modified":"2018-10-04 07:32:48","post_date":"2018-10-02 19:15:08"},{"ID":"14199","post_content":"

6. Appointment of places of entry, authorized roads and routes, etc.<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, subject to such conditions as he may specify, by rule appoint or prescribe \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 places to be places of entry for the Republic, through which goods may be imported or exported or where goods may be landed for transit or coastwise carriage, where foreign-going ships may call, where persons entering or leaving the Republic may disembark or embark or where goods may be entered for customs and excise purposes;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the roads or routes (including railways) over which persons may enter or leave the Republic or imported goods or goods intended for export or transit carriage may enter or leave the Republic or may be carried from any one point to any other point or means of carriage of such goods;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 places as warehousing places where customs and excise warehouses may be established;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 places for such particular and limited purposes and for such periods as may be specified;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 places to be customs and excise airports at which aircraft entering the Republic shall first land, from which aircraft leaving the Republic shall finally depart, through which goods may be imported or exported or where goods may be landed for transit or coastwise carriage or where persons entering or leaving the Republic may disembark or embark;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 places at appointed places of entry or at customs and excise airports for the landing or embarkation of persons and the landing, loading or examination of goods (including baggage);<\/span><\/p>\n

<\/p>\n

(g) \u00a0\u00a0\u00a0 places where secure premises to be known as transit sheds may be established into which goods before due entry thereof, may be removed from a ship, aircraft or vehicle or to which such goods may be removed after removal from such ship, aircraft or vehicle.<\/span><\/p>\n

[Paragraph (g) substituted by section 116 of Act 60 of 2001 and section 134 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(gA)\u00a0 wharfs on which goods imported or exported which are not containerised, including goods in bulk, may be landed from or loaded into any ship by, and be under the control of, a wharf operator;<\/span><\/p>\n

[Paragraph (gA) inserted by section 116 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 entrances and exits, general or special, to or from any dock or wharf area or customs and excise airport;<\/span><\/p>\n

<\/p>\n

(hA)\u00a0 container terminals where containers may be landed for transit, coastwise carriage, delivery to a container depot or, after their contents have been duly entered, delivery to importers, or where containers may be shipped for export;<\/span><\/p>\n

[Paragraph (hA) inserted by section 2 of Act 71 of 1975]<\/span><\/p>\n

<\/p>\n

(hB)\u00a0 places where container depots may be established for the storage, detention, unpacking or examination of containers or the contents of containers, for the delivery to importers of the contents of containers after such contents have been duly entered or for the packing of containers for export;<\/span><\/p>\n

[Paragraph (hB) inserted by section 2 of Act 71 of 1975]<\/span><\/p>\n

<\/p>\n

(hC)\u00a0\u00a0places where degrouping depots may be established to which air cargo may be removed before due entry thereof, for purposes of-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the storage, detention, unpacking or examination of consolidated packing or its contents;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the removal to another such degrouping depot or the delivery to importers of such contents after due entry thereof;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0the packing or consolidation and removal thereof to a transit shed for export; and<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0\u00a0such other activities as may be specified by rule;<\/span><\/p>\n

[Para. (hC)\u00a0inserted by\u00a0section\u00a0116(1)(c)\u00a0of\u00a0Act 60 of 2001\u00a0and substituted by\u00a0section 134(b)\u00a0of\u00a0Act 45 of 2003\u00a0and by\u00a0section 12\u00a0of\u00a0Act 21 of 2021\u00a0effective on 19 January 2022]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the hours during which any place, road, route, shed, entrance or exit appointed or prescribed under any paragraph of this subsectionection may be used for the purposes specified in such paragraph.<\/span><\/p>\n

<\/p>\n

(1A)\u00a0 Any place outside the Republic may be deemed by the Commissioner to be a place of entry for the Republic through which goods may be imported or exported, where goods may be landed for transit or coastwise carriage or where goods may be entered for customs and excise purposes.<\/span><\/p>\n

[Subsection (1A) inserted by section 1 of Act 52 of 1986]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 If any places, roads, routes, means of carriage, sheds, entrances, exits or container terminals, as the case may be, have been appointed or prescribed by the Commissioner under any paragraph of subsection (1), only such places, roads, routes, means of carriage, sheds, entrances, exits or container terminals so appointed or prescribed may, subject to the provisions of subsection (3), be used or employed for the purposes for which they have been so appointed or prescribed under such paragraph, and if any hours have been prescribed under paragraph (i) of subsection (1) during which any place, road, route, shed, entrance or exit referred to in the said paragraph (i) may be used, such place, road, route, shed, entrance or exit shall be used only during such hours.<\/span><\/p>\n

[Subsection (2) substituted by section 2 of Act 71 of 1975]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) deleted by section 6 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) deleted by section 6 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The owner or occupier of a transit shed appointed in terms of this section shall, if required by the Commissioner, provide accommodation for any officer whom the Commissioner considers it necessary to station at such shed.<\/span><\/p>\n

[Subsection (5) substituted by section 3 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 6 (Customs Act) - Appointment of places of entry, authorised roads and routes, etc.","collection_order":83,"collection":1627,"post_modified":"2024-01-17 21:08:08","post_date":"2018-10-02 13:48:21"},{"ID":"14201","post_content":"

6A.\u00a0\u00a0\u00a0\u00a0\u00a0 Special provisions in respect of customs controlled areas<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner may control the importation, exportation, manufacture or use of goods and the movement of persons or goods in a customs controlled area.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Commissioner may after consultation with any person or authority who administers any activity in any customs controlled area, determine the manner in which any such controlled area -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 must be secured; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 must be signposted so as to give persons present in the area a clear indication that it is an area under customs control.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 <\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0An officer stationed at an entrance or exit contemplated in section 6<\/a>(1)(h) may stop any person from entering or leaving a customs controlled area and he or she may search such person or a vehicle under the control of such person.<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If such person fails to stop, the officer may take such action, including the use of force, as may reasonably be necessary to stop such person or vehicle.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Any person entering, leaving or present in a customs controlled area must comply with such controls and procedures as the Commissioner may prescribe by rule.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 specify the limits of any customs controlled area;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 prescribe -<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any conditions relating to the entry or exit of goods and persons into or from a customs controlled area;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 measures relating to the appropriate identification of persons entering, present in or leaving a customs controlled area;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 any other matter which is necessary to prescribe or useful to achieve the efficient and effective control of goods and persons in a customs controlled area.<\/span><\/p>\n

[Section 6A inserted by section 11 of Act 21 of 2006]<\/span><\/p>\n","post_title":"Section 6A (Customs Act) - Special provisions in respect of customs controlled areas","collection_order":84,"collection":1627,"post_modified":"2018-10-08 17:41:16","post_date":"2018-10-02 19:15:10"},{"ID":"14203","post_content":"

7. Report of arrival or departure of ships or aircraft<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The master of any ship arriving at any place of entry appointed in terms of section 6<\/a>, whether laden or in ballast, shall within 24 hours after the ship\u2019s arrival, unless the Controller has given permission to the contrary, and the pilot of any aircraft arriving in the Republic, whether with or without goods or passengers, shall within three hours after landing at any place appointed as a customs and excise airport in terms of the said section 6<\/a> or within such further time as the Controller may allow -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 make due report in writing as may be prescribed by rule of the arrival, with as many duplicates or extracts as the Controller may require;<\/span><\/p>\n

[Paragraph (a) substituted by section 4 of Act 45 of 1995]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 make and subscribe to a declaration as to the truth of the report before the Controller and answer all such questions concerning the ship or aircraft, the cargo and stores, and the crew, passengers and voyage or flight as may be put to him by the Controller; and<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 produce, if required, the official log books for the voyage or flight, the stowage plans and any other documents in his possession relating to the cargo, stores, crew, passengers and voyage or flight.<\/span><\/p>\n

[Subsection (1) amended by section 4 of Act 98 of 1980]<\/span><\/p>\n

\u00a0<\/p>\n

(1A)\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 The master of a foreign-going ship shall not call at any place in the Republic other than a place of entry appointed in terms of section 6<\/a> and the pilot of an aircraft arriving in the Republic shall, unless the Commissioner has granted him special permission to land elsewhere, make his first landing at a place appointed as a customs and excise airport in terms of section 6<\/a>: Provided that the provisions of this subsection shall not apply if the master or pilot, as the case may be, is forced by circumstances beyond his control to call or land at a place not so appointed and he reports to the Controller nearest to the place where he was so forced to call or land or to the Controller at the first place of entry or customs and excise airport appointed in terms of section 6<\/a> at which he next arrives.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Such master or pilot who is forced by circumstances beyond his control to call or land at a place in the Republic not appointed as a place of entry in terms of section 6<\/a> shall take all precautions necessary to prevent any contravention of this Act in respect of any goods on or in such ship or aircraft.<\/span><\/p>\n

[Subsection (1A) inserted by section 7 of Act 59 of 1990]<\/span><\/p>\n

\u00a0<\/p>\n

(1B)\u00a0 Notwithstanding subsections (1) and (1A), an arrival report and a schedule report or departure report relating to any foreign-going ship or aircraft calling at any place in the Republic shall be submitted electronically by such persons at such times as may be prescribed by rule.<\/span><\/p>\n

[Subsection (1B) inserted by section 12 of Act 21 of 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 \u00a0\u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) amended by section 3 of Act 71 of 1975 and section 1 of Act 101 of 1985 and deleted by section 4 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(2A)\u00a0 Subject to the provisions of section 9<\/a>, any goods which have not been recorded in any manifest or list of containers as may be prescribed by rule shall be declared to the Controller and delivered to him.<\/span><\/p>\n

[Subsection (2A) inserted by section 3 of Act 105 of 1969 and substituted by section 4 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The master of any ship and the pilot of any aircraft bound from any place within to any place outside the Republic shall appear before the Controller and deliver to him a report outwards as may be prescribed by rule together with a full account of the cargo laden on board that ship or aircraft and shall make and subscribe to a declaration as to the truth of such report and account and answer all such questions as may be put to him by the Controller.<\/span><\/p>\n

[Subsection (3) substituted by section 3 of Act 105 of 1969, section 1 of Act 105 of 1976 and section 4 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0 \u00a0\u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) deleted by section 1 of Act 105 of 1976]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The provisions which shall apply in connection with the departure of any ship or foreign-going aircraft from any place within to any other place within the Republic shall be as prescribed by rule.<\/span><\/p>\n

[Subsection (5) substituted by section 4 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The master of a ship or the pilot of a foreign-going aircraft shall not cause or permit the ship or aircraft to depart from any appointed place of entry or any place appointed as a customs and excise airport without first obtaining a certificate of clearance as may be prescribed by rule or transire for the intended voyage or flight from the Controller, and the master or pilot, as the case may be, shall not after departure call or land at any place in the Republic other than an appointed place of entry or a place appointed as a customs and excise airport, unless forced to do so by stress of weather, accident or other circumstances beyond his control.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The provisions which shall apply where such master or pilot has been so forced to call or land at a place other than an appointed place of entry or a place appointed as a customs and excise airport shall be as prescribed by rule.<\/span><\/p>\n

[Subsection (6) substituted by section 4 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 If a ship or aircraft in respect of which a clearance has been issued at any place in terms of this section does not depart from that place within thirty-six hours of the time when the clearance was issued, or within such further time as the Controller may allow, such clearance shall lapse and the master or pilot shall obtain fresh clearance before causing or permitting the ship or aircraft to depart.<\/span><\/p>\n

\u00a0<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (8) deleted by section 4 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 The master of a ship or the pilot of an aircraft may, with the permission of the Controller and subject to such conditions as he may impose, retain on board goods consigned to any port or airport for landing at any other port or airport or land at any port or airport goods not consigned thereto.<\/span><\/p>\n

[Subsection (9) substituted by section 4 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(10)\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 The Controller may grant transires, on such conditions as he may impose, in respect of any ship exclusively engaged in activities as may be prescribed by rule.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Controller may by notice to the master or owner of the ship or any member of the crew on board such ship revoke any such transire.<\/span><\/p>\n

[Subsection (10) substituted by section 4 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(11)\u00a0\u00a0 The Commissioner may exempt by rule any ship or aircraft or any class or kind of ship or aircraft from all or any of the provisions of this section.<\/span><\/p>\n

[Subsection (11) substituted by section 4 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 7 (Customs Act) - Report of arrival or departure of ships or aircraft","collection_order":85,"collection":1627,"post_modified":"2018-10-08 17:44:29","post_date":"2018-10-02 13:49:31"},{"ID":"14205","post_content":"

7A.\u00a0\u00a0\u00a0\u00a0\u00a0 Special provisions relating to Advance Passenger Information<\/strong><\/h2>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In this section and the rules thereto, unless the context indicates otherwise-<\/span><\/p>\n","post_title":"Section 7A (Customs Act) - Special provisions relating to Advance Passenger Information","collection_order":86,"collection":1627,"post_modified":"2018-10-04 07:56:39","post_date":"2018-10-02 13:50:59"},{"ID":"14828","post_content":"

\u201cAdvance Passenger Information\u201d<\/strong> means an electronic message, including any updated or revised version thereof, transmitted to the Commissioner by an operator within the periods and containing the particulars the Commissioner may prescribe by rule;<\/p>\n","post_title":"\"Advance Passenger Information\" definition of section 7A of Customs Act","collection_order":87,"collection":1627,"post_modified":"2018-10-08 17:44:57","post_date":"2018-10-04 07:53:16"},{"ID":"14830","post_content":"

\u201cairline\u201d<\/strong> means any air transport enterprise offering or operating an international air passenger service to and from the Republic;<\/p>\n","post_title":"\"Airline\" definition of section 7A of Customs Act","collection_order":88,"collection":1627,"post_modified":"2018-10-08 17:45:01","post_date":"2018-10-04 07:53:14"},{"ID":"14832","post_content":"

\u201coperator\u201d<\/strong> means the person having the management of an aircraft at any time, and includes any airline or the person who owns or hires such aircraft or in whose name the aircraft is registered in terms of the regulations made under the Aviation Act, 1962 (Act No. 74 of 1962);<\/p>\n","post_title":"\"Operator\" definition of section 7A of Customs Act","collection_order":89,"collection":1627,"post_modified":"2018-10-08 17:45:11","post_date":"2018-10-04 07:50:35"},{"ID":"14834","post_content":"

\u201coperator system information\u201d<\/strong> means any information an operator keeps electronically relating to-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0any flights scheduled by the operator (including information about schedules, aircraft arrival and departure terminals and routes);<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 persons taking, or proposing to take, any flights scheduled by the operator;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0baggage, cargo or anything else carried, or proposed to be carried, on any flights scheduled by the operator and the tracking and handling of those things;<\/span><\/p>\n","post_title":"\"Operator system information\" definition of section 7A of Customs Act","collection_order":90,"collection":1627,"post_modified":"2018-10-08 17:45:24","post_date":"2018-10-04 07:53:11"},{"ID":"14836","post_content":"

\u201cpassenger\u201d<\/strong> means a person arriving on an aircraft from a place outside the Republic or departing on an aircraft to a place outside the Republic and includes, unless the context otherwise indicates, a crew member.<\/p>\n","post_title":"\"Passenger\" definition of section 7A of Customs Act","collection_order":91,"collection":1627,"post_modified":"2018-10-08 17:45:21","post_date":"2018-10-04 07:53:09"},{"ID":"14848","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0 The operator of any aircraft referred to in section 7<\/a>(1) or (3) shall transmit electronically Advance Passenger Information which may be used by the Commissioner for the purposes of-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 facilitating the processing of passengers arriving or departing on such aircraft;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 preventing, detecting, investigating or punishing any offences committed under this Act or any other law by such passengers;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 facilitating any border security measures at an international airport; or<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 protecting the health and safety of passengers and members of the public.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Any Advance Passenger Information shall be subject to compliance with section 101B<\/a>.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The operator shall communicate Advance Passenger Information within the periods the Commissioner may prescribe by rule.<\/span><\/p>\n

<\/p>\n

(5)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An operator of an aircraft contemplated in subsection (2), may apply to the Commissioner for an extension regarding the obligation to communicate electronically Advance Passenger Information to the Commissioner if-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 such an application is delivered to the Commissioner-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0within a period of one month from the date this section comes into operation; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 if the first flight to or from the Republic is after that date, within one month from the date of such flight;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the operator shows good cause as to why the extension is necessary;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the operator demonstrates when he or she will be able to comply with this section; and<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 the operator complies with such conditions and interim measures as the Commissioner may impose.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 An operator who has been granted an extension as contemplated in paragraph (a), shall provide officers with ongoing access to that operator\u2019s operator system information for the duration of the extension.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Nothing in this section-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 affects any existing obligation imposed under this Act on a person to report or declare the arrival or departure of an aircraft (whether scheduled or actual) and any goods carried on, or passengers travelling on, such an aircraft;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 limits or alters any of the powers conferred on officers under this Act.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Any person who-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 is required by this section to submit and fails to submit Advance Passenger Information in respect of a flight or a passenger on that flight;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 dishonestly or fraudulently prepares, transmits or alters any Advance Passenger Information; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 is a passenger and furnishes passenger information which he or she knows is false in a material respect,<\/span><\/p>\n

<\/p>\n

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years or to both a fine and such imprisonment.<\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make rules-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 as to all matters required or permitted by this section to be prescribed by rule;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the efficient and effective administration of the provisions contained in this section.<\/span><\/p>\n

[Section 7A inserted by section 27 of act 61 of 2008]<\/span><\/p>\n","post_title":"Subparagraphs (2) to (8) of section 7A of Customs Act","collection_order":92,"collection":1627,"post_modified":"2018-10-08 17:46:50","post_date":"2018-10-04 08:02:27"},{"ID":"14207","post_content":"

8. Cargo reports<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of sections 7 and 12, the Commissioner may by rule prescribe requirements in respect of the report of cargo and may prescribe that-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any report including any manifest or other report listing and describing cargo carried by or loaded or to be loaded on to any ship, <\/strong>or vehicle arriving at or departing from any place in the Republic, as the case may be; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any outturn report or other report concerning goods landed from or unpacked from or packed into or loaded on to or to be packed into or to be loaded on to any such ship or vehicle, as the case may be; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any outturn report or other report in respect of any imported goods received or unpacked while under the control of any person after landing thereof at any place licensed in terms of this Act,<\/span><\/p>\n

<\/p>\n

shall be in such form containing such particulars and shall be submitted to the Controller by such person in such circumstances and at such times as may be specified in such rule.<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner prescribes that any report must be submitted prior to cargo for export being packed into or loaded on to a ship or vehicle, no cargo shall be so packed or loaded before-<\/span><\/p>\n

\u00a0<\/em><\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 such report is received by the Controller; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 release of the cargo has been granted as prescribed in the rules.<\/span><\/p>\n

\u00a0<\/em><\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any such outturn report or other report shall reflect full particulars concerning any excess or deficiency in respect of any goods landed, received, unpacked, packed or loaded, as the case may be, according to any manifest or other report contemplated in subsection (1).<\/span><\/p>\n

\u00a0<\/em><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Where any imported goods reported in any manifest or other report are not landed or-<\/span><\/p>\n

\u00a0<\/em><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any such goods not reported are landed; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any container or package is landed with visible evidence of tampering or any deficiency is suspected,<\/span><\/p>\n

\u00a0<\/em><\/p>\n

any person completing any outturn report on landing of the goods shall examine and report on such goods in the presence of the carrier or the agent of the carrier, as my be prescribed by rule.<\/p>\n

\u00a0<\/em><\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any exporter who-<\/span><\/p>\n

\u00a0<\/em><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 packs or loads cargo or causes cargo to be packed or loaded in contravention of subsection (2); or<\/span><\/p>\n

\u00a0<\/em><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 fails to report cargo or makes any false or misleading statement in connection with any report to which this section relates,<\/span><\/p>\n

\u00a0<\/em><\/p>\n

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years or to both such fine and imprisonment.<\/p>\n

\u00a0<\/em><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Such cargo shall be liable to forfeiture in accordance with the provisions of this Act.<\/span><\/p>\n

[Section 8 repealed by section 8 of Act 59 of 1990 and inserted by section 36 of Act 19 of 2001 and substituted by section 11 of Act 9 of 2007]<\/span><\/p>\n","post_title":"Section 8 (Customs Act) - Cargo reports","collection_order":93,"collection":1627,"post_modified":"2018-10-04 08:09:51","post_date":"2018-10-02 19:15:11"},{"ID":"14209","post_content":"

9. Sealing of goods on board ships or aircraft<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 On arrival of any ship at any place in the Republic -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the master thereof shall declare as prescribed by rule all sealable goods on board the ship which are unconsumed stores of such ship; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the master and every member of the crew thereof shall declare as prescribed by rule all sealable goods which are his personal property or in his possession,<\/span><\/p>\n

<\/p>\n

and the Controller may seal up all such sealable goods.<\/p>\n

[Subsection (1) substituted by section 2 of Act 101 of 1985 and section 5 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Controller may permit surplus stores to be entered for home consumption or for warehousing.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section \u201csealable goods\u201d means any goods which are prescribed by rule to be saleable goods.<\/span><\/p>\n

[Subsection (3) substituted by s.5 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Controller may, by direction of the Commissioner, in addition to sealable goods, seal up any goods which are unconsumed stores of any ship or aircraft or which are in the possession of the master or pilot of such ship or aircraft or of any member of the crew thereof or of any passenger on board thereof.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 While the ship or aircraft in question remains at any place in the Republic, no person shall, except in accordance with the rules break or disturb any seal placed by the Controller on any goods in terms of this section.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Except as provided in subsectionection (2), no stores of any nature may be landed without the permission of the Controller and all goods acquired on a ship or aircraft shall, if landed, be declared to the Controller for purposes of payment of any duty due thereon.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 The Commissioner may exempt any ship or aircraft or exempt by rule any class or kind of ship or aircraft from all or any of the provisions of this section.<\/span><\/p>\n

[Subsection (7) inserted by section 5 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 9 (Customs Act) - Sealing of goods on board ships or aircraft","collection_order":94,"collection":1627,"post_modified":"2018-10-04 08:11:40","post_date":"2018-10-02 19:15:13"},{"ID":"14211","post_content":"

10. When goods deemed to be imported<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act all goods consigned to or brought into the Republic shall be deemed to have been imported into the Republic -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the case of goods consigned to a place in the Republic in a ship or aircraft, at the time when such ship or aircraft on the voyage or flight in question, first came within the control area of the port or airport authority at that place, or at the time of the landing of such goods at the place of actual discharge thereof in the Republic if such ship or aircraft did not on that voyage or flight call at the place to which the goods were consigned or if such goods were discharged before arrival of such ship or aircraft at the place to which such goods were consigned;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 in the case of goods not consigned to a place in the Republic but brought thereto by and landed therein from a ship or aircraft, at the time when such goods were so landed;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 subject to the provisions of subsectionection (2), in the case of goods brought to the Republic overland, at the time when such goods entered the Republic;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 in the case of goods brought to the Republic by post, at the time of importation in terms of paragraph (a), (b) or (c) according to the means of carriage of such goods; and<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 in the case of goods brought to the Republic in any manner not specified in this section, at the time specified in the General Notes to Schedule No. 1 or, if no such time is specified in the said General Notes in respect of the goods in question, at the time such goods are considered by the Commissioner to have entered the Republic.<\/span><\/p>\n

[Paragraph (e) added by section 2 of Act 57 of 1966]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1), a place outside the Republic deemed by the Commissioner under section 6<\/a>(1A) or 50A<\/a> to be a place of entry for goods consigned to the Republic, shall be deemed to be a place in the Republic in respect of goods consigned to or entered at such place for removal to the Republic overland.<\/span><\/p>\n

[Subsection (2) substituted by section 2 of Act 52 of 1986 and section 6 of Act 36 of 2007]<\/span><\/p>\n","post_title":"Section 10 (Customs Act) - When goods deemed to be imported","collection_order":95,"collection":1627,"post_modified":"2018-10-08 17:48:04","post_date":"2018-10-02 19:15:15"},{"ID":"14213","post_content":"

11. Landing of unentered goods<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 All goods imported into the Republic by ship or aircraft shall, if landed before due entry thereof, be placed in a transit shed, container terminal, container depot or State warehouse, or removed to any other place approved by the Controller.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 All goods landed from a ship or aircraft before due entry of such goods and placed in a transit shed or other approved place in accordance with the provisions of subsection (1) shall be deemed to be still in the ship or aircraft, and as long as such goods remain in such shed or place, the master or pilot, as the case may be, shall remain responsible therefor in all respects and liable for the duty thereon as if the goods had not been removed from such ship or aircraft.<\/span><\/p>\n

[Section 11 amended by section 2 of Act 105 of 1976 and substituted by section 6 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 11 (Customs Act) - Landing of unentered goods","collection_order":96,"collection":1627,"post_modified":"2018-10-04 08:14:03","post_date":"2018-10-02 19:15:16"},{"ID":"14215","post_content":"

12. Goods imported or exported overland<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Where any goods are imported by train the railway authority concerned shall furnish the Controller with which documents as may be prescribed by rule relating to such goods.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The station master or other person in control of railway premises shall not permit any such goods to be removed from such premises before due entry thereof unless the Controller allows such goods to be so removed, subject to such conditions as he may in each case impose, before such entry.<\/span><\/p>\n

[Subsection (1) amended by section 10 of Act 59 of 1990 and substituted by section 7 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The conductor, guard or other person in charge of a train shall on demand by any officer furnish him with all information at his disposal in respect of any goods on such train.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The person in charge of any vehicle (other than an aircraft or a railway train) whether or not conveying any goods, which arrives by land at any place in the Republic shall come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point before unloading any goods or in any manner disposing of such vehicle or goods, and make a full written report to such Controller concerning the vehicle or goods, the journey and the destination of the goods, and shall make and subscribe to a declaration as to the truth of the report.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Such persons shall fully and truthfully answer all questions put to him and produce any way-bills or other documents demanded of him by such Controller.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 No person shall remove a vehicle referred to in subsection (3) from the office referred to in that subsection until due entry has been made of such vehicle and the goods carried thereon or until permission for removal has been granted by the Controller.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Every person arriving in the Republic overland, on foot or otherwise shall, whether or not he has any goods in his possession, come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point, and there report to the Controller the circumstances in which he entered the Republic.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If he has any goods in his possession, he shall furnish the said Controller with full particulars thereof, and shall fully and truthfully answer all questions put to him by such Controller.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Such person shall not in any manner dispose of any goods in his possession until they have been released by the Controller.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (5) shall not apply to persons arriving in the Republic by train or by air who pass through or disembark at a place where a Controller is stationed.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 No person in charge of any vehicle (other than an aircraft or a train), whether or not conveying any goods for exportation overland shall remove any such vehicle or goods beyond the borders of the Republic unless due entry has been made of such vehicle and the goods carried thereon or permission for removal has been granted by the Controller.<\/span><\/p>\n

[Subsection (7) substituted by section 7 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 The controller may grant a general permission to any person referred to in subsections (4) and (7) in respect of such vehicles.<\/span><\/p>\n

[Subsection (8) added by section 7 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 12 (Customs Act) - Goods imported or exported over land","collection_order":97,"collection":1627,"post_modified":"2018-10-04 08:18:03","post_date":"2018-10-02 19:15:18"},{"ID":"14218","post_content":"

13. Goods imported or exported by post<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of entry and collection of duty on goods imported into the Republic by post, any form or label completed by the sender in respect of the postal item in question and on which the particulars necessary for the assessment of duty are set forth, shall be deemed to be an entry made under the provisions of this Act, and the particulars on any such form or label shall, for the purposes of this Act, be taken as the declaration to be made by the importer under section 38<\/a>: Provided that the Commissioner may by rule exclude from the provisions of this subsection any goods of a class or kind specified in such rule or any such goods imported in circumstances so specified.<\/span><\/p>\n

[Subsection (1) substituted by section 3 of Act 101 of 1985 and section 8 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) substituted by section 2 of Act 112 of 1977 and deleted by section 3 of Act 101 of 1985]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything contained in subsection (1), any goods imported by post which the addressee desires to enter for warehousing, or for removal or export in bond, or under any heading or item of Schedule No. 1 which requires that a certificate be given or a condition be complied with, or under any item of Schedule No. 3, or under any item of Schedule No. 2 or 4 unless exempted by the Commissioner by rule, shall be so entered at a customs and excise office before a Controller.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything contained in subsection (1), any goods imported by post by such class of addressee, or any goods imported by post and of such class or kind, as may be prescribed by the Commissioner by rule, shall be entered at a customs and excise office before a Controller.<\/span><\/p>\n

[Subsection (3) substituted by section 3 of Act 57 of 1966, section 5 of Act 105 of 1969 and section 3 of Act 101 of 1985, amended by section 3 of Act 52 of 1986 and section 11 of Act 59 of 1990 and substituted by section 8 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 In the case of goods exported by post, any form or label affixed to or completed in respect of a postal item and on which a description of the contents and their value are set forth, shall be deemed to be a bill of entry for export as required by this Act.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of paragraph (a), the Commissioner may prescribe by rule goods which shall be entered for export at a customs and excise office before a Controller.<\/span><\/p>\n

[Subsection (4) substituted by section 3 of Act 101 of 1985 and section 8 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything contained in subsection (1) or in any other law but subject to the provisions of subsection (3), any person importing goods by post shall submit the invoice in respect of such goods to the postmaster concerned, and no person shall receive, remove, take, deliver or in any manner deal with or in such goods unless the correct duty has been paid to that postmaster.<\/span><\/p>\n

[Subsection (5) added by section 3 of Act 52 of 1986]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Any postmaster may at any time detain any imported postal item under his control and cause such postal item to be removed to the Controller, who may examine such postal item, and if the goods therein are found not to agree in all respects with the particulars relating to the value, description or quantity appearing on the form or label referred to in subsection (1) or the invoice concerned, such goods shall notwithstanding anything to the contrary in any other law contained be liable to forfeiture.<\/span><\/p>\n

[Subsection (6) added by section 3 of Act 52 of 1986 and substituted by section 8 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 13 (Customs Act) - Goods imported or exported by post","collection_order":98,"collection":1627,"post_modified":"2018-10-08 17:48:42","post_date":"2018-10-02 19:15:20"},{"ID":"14220","post_content":"

14. Coastwise traffic and coasting ships<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The conveyance of goods by ship between the coastal ports of the Republic shall be deemed to be coastwise traffic and all ships employed in such traffic shall be deemed to be coasting ships: Provided that no ship arriving from a place outside the Republic, although bound for more than one coastal port in the Republic and no ship clearing from any coastal port in the Republic for a port outside the Republic, although bound for one or more intermediate coastal ports in the Republic, shall be deemed a coasting ship nor shall its voyage between ports in the Republic be deemed a coastwise voyage.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 A foreign-going ship may also carry coastwise goods while on a voyage between ports in the Republic subject to the rules relating to such goods.<\/span><\/p>\n

[Subsection (2) substituted by section 9 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0 \u00a0\u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) deleted by section 9 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Any dutiable goods which have not been entered for home consumption shall -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 not be loaded on board any ship for carriage coastwise unless they have been entered for removal or deemed to have been so entered in terms of this Act; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 be reported by the master to the Controller at the port of discharge in the Republic as prescribed by rule.<\/span><\/p>\n

[Subsection (4) added by section 9 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 14 (Customs Act) - Coastwise traffic and coasting ships","collection_order":99,"collection":1627,"post_modified":"2018-10-04 08:22:43","post_date":"2018-10-02 19:15:22"},{"ID":"14222","post_content":"

15. Persons entering or leaving the Republic and smugglers<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any person entering or leaving the Republic shall, in such a manner as the Commissioner may determine, unreservedly declare -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 at the time of such entering, all goods (including goods of another person) upon his person or in his possession which-<\/span><\/p>\n

[Words preceding subparagraph (i) substituted by section 29 of Act 61 of 2008]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 were purchased or otherwise acquired abroad or on any ship, vehicle or in any shop selling goods on which duty has not been paid;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 were remodelled, processed or repaired abroad;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 are prohibited, restricted or controlled under any law; or<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 were required to be declared before leaving the Republic as contemplated in paragraph (b).<\/span><\/p>\n

[Subparagraph (iv) inserted by section 20 of Act 34 of 2004]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 before leaving, all goods which he or she proposes taking with him or her beyond the borders of the Republic, including goods which are-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 carried on behalf of another person;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 intended for remodel, process or repair abroad;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 prohibited, restricted or controlled under any law; or<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 goods which a person who temporarily entered the Republic was required to declare upon entering the Republic as contemplated in paragraph (a)(iv).<\/span><\/p>\n

[Paragraph (b) substituted by section 29 of Act 61 of 2008]<\/span><\/p>\n

[Subsection (1) substituted by section 2 of Act 98 of 1970, section 2 of Act 89 of 1984, section 4 of Act 101 of 1985 and section 12 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(1A)\u00a0 Any declaration made in terms of subsection (1) shall, for the purposes of this Act, be deemed to be an entry for home consumption or export, as the case may be.<\/span><\/p>\n

[Subsection (1A) inserted by section 4 of Act 101 of 1985]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Controller shall have the power, in all cases where a person is detected or is concerned in or is suspected by the Controller of an attempt to import, export, land, ship or remove goods illegally or to evade the payment of duties on any goods, forthwith to take the person concerned before a magistrate\u2019s court to be summarily or otherwise dealt with, or to secure such person in a police station or other suitable place, until he can be taken before such court.<\/span><\/p>\n","post_title":"Section 15 (Customs Act) - Persons entering or leaving the Republic and smugglers","collection_order":100,"collection":1627,"post_modified":"2018-10-05 08:25:40","post_date":"2018-10-02 19:15:23"},{"ID":"14224","post_content":"

16. Opening of packages in absence of importer or exporter<\/span><\/strong><\/p>\n

<\/p>\n

The Controller may in the absence of the importer or exporter of any package imported into or landed in or exported from or suspected by the Controller to have been imported into or landed in or exported from the Republic, open and examine such package at the importer\u2019s or exporter\u2019s risk and expense: Provided that wherever possible the Controller shall first make all reasonable efforts to ascertain the whereabouts of such importer or exporter and afford the said importer or exporter the opportunity of himself appearing before the Controller and opening the package in question.<\/p>\n

[Section 16 substituted by section 3 of Act 68 of 1989]<\/span><\/p>\n","post_title":"Section 16 (Customs Act) - Opening of packages in absence of importer or exporter","collection_order":101,"collection":1627,"post_modified":"2018-10-04 08:26:21","post_date":"2018-10-02 19:15:25"},{"ID":"14226","post_content":"

17. State warehouse<\/span><\/strong><\/p>\n

<\/p>\n

(1)<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Whenever any goods are taken to and secured in any State warehouse, the Commissioner may require rent to be paid for such period as the goods remain therein, at the rates fixed by rule.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Goods removed from the State warehouse shall be subject to the rate in force at the time of payment of the rent.<\/span><\/p>\n

[Subsection (1) substituted by section 86 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(1A)\u00a0\u00a0\u00a0\u00a0 Whenever any goods are taken to and secured in any State warehouse, the Commissioner may require rent to be paid for such period as the goods remain therein, at the rates fixed by rule.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any officer who has the custody of any goods in any State warehouse may refuse delivery thereof from such warehouse until he has been furnished with proof that -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the person claiming the goods is lawfully entitled to such goods;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 all relevant provisions of this Act or any law relating to the importation or exportation or transit or coastwise carriage of goods have been complied with;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 freight and other charges (including landing and wharfage charges) and rent due in respect of the goods have been paid.<\/span><\/p>\n

[Subsection (2) amended by section 10 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The State or any officer shall in no case be liable in respect of any loss or diminution of or damage to any goods in a State warehouse or in respect of any loss or damage sustained by reason of wrong delivery of such goods.<\/span><\/p>\n

[Subsection (3) substituted by section 3 of Act 110 of 1979]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 If a warrant or permission for the removal of any goods from a State warehouse has been granted by the Controller, and the person to whom such warrant or permission has been granted does not immediately remove the said goods from the warehouse, they may, notwithstanding any other provisions of this Act, be dealt with as if they were goods in respect of which entry has not been made under the provisions of this Act.<\/span><\/p>\n

[Subsection (4) substituted by section 10 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 17 (Customs Act) - State warehouse","collection_order":102,"collection":1627,"post_modified":"2018-10-04 08:28:36","post_date":"2018-10-02 19:15:27"},{"ID":"14228","post_content":"

18. Removal of goods in bond<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 except as otherwise prescribed by rule \u2013<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the importer or owner of any imported goods landed in the Republic;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the licensee of any customs and excise manufacturing ware house in which excisable or fuel levy goods are manufactured;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the licensee of any storage warehouse in which excisable or fuel levy goods are stored;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 the licensee or owner of any imported goods stored in a customs and excise storage warehouse; or<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 any clearing agent licensed in terms of section 64B<\/a> appointed by such importer, owner of licensee,<\/span><\/p>\n

<\/p>\n

may enter such goods for removal in bond and may remove such goods or cause such goods to be removed \u2013<\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0in the case of goods contemplated in subparagraph (i), to any place in the Republic appointed as a place of entry or warehousing under this Act or to any place outside the Republic: Provided that any goods which are in transit through the Republic as contemplated in subsection (1A), may only be so entered and removed or caused to be so removed by such licensed clearing agent; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 in the case of goods contemplated in subparagraphs (ii), (iii) or (iv), to any warehousing place in the Republic or to any place in any other country in the common customs area appointed as a warehousing place for rewarehousing at that place in another such warehouse.<\/span><\/p>\n

[Paragraph a) substituted by section 6 of Act 105 of 1969 and section 4 of Act 84 of 1987, amended by section 13 of Act 59 of 1990 and substituted by section 37 of Act 19 of 2001 and section 102 of Act 74 of 2002]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the master of a ship or pilot of an aircraft from which any goods were landed at a place in the Republic to which such goods were not consigned may remove such goods in bond to the place to which they were consigned provided evidence is produced to the Controller before entry for removal of the identity of such goods and that the goods in question were consigned to the place to which they are proposed to be removed;<\/span><\/p>\n

[Paragraph (b) substituted by section 37 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 except if the Commissioner determines otherwise by rule, the owner of or any person beneficially interested in any goods which are in transit through the Republic from any other territory in Africa to any place outside the Republic may remove such goods in bond from the place where they entered the Republic to the place where they are destined to leave the Republic;<\/span><\/p>\n

[Paragraph (c) substituted by section 37 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0a container operator may remove any container in bond to the container depot licensed in terms of section 64A<\/a>, or to the container terminal contemplated in section 6<\/a>(1)(hA), to which it was consigned, without furnishing the security provided for in subsection (6) of this section, and the manifest of the goods packed in such container shall be deemed to be due entry for removal in bond of that container;<\/span><\/p>\n

[Paragraph (d) added by section 4 of Act 71 of 1975 and substituted by section 3 of Act 112 of 1977, by section 11(a) of Act 45 of 1995 and by section 11 of Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the pilot of any aircraft may remove in bond any goods landed from any aircraft at a place in the Republic and for which an air cargo transfer manifest has been completed, to their place of entry for the Republic, without furnishing the security provided for in subsection (6), and such air cargo transfer manifest shall be deemed to be due entry for removal in bond of such goods.<\/span><\/p>\n

[Paragraph (e) added by section 4 of Act 71 of 1975 and substituted by section 11 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(f) \u00a0\u00a0\u00a0 Any goods entered for removal in bond may, except if exempted by rule, when carried by road only be transported b a licensed remover of goods in bond contemplated in section 64D<\/a> whether or not the goods are wholly or partly transported by road.<\/span><\/p>\n

[Paragraph (f) added by section 102 of Act 74 of 2002]<\/span><\/p>\n

<\/p>\n

(1A)\u00a0 For the purposes of subsection (1)(a) imported goods landed in the Republic includes goods in transit through the Republic which are destined for removal to a consignee in any country outside the Republic.<\/span><\/p>\n

[Subsection (1A) inserted by section 48 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 In addition to any liability for duty incurred by any person under any provision of this Act, but subject to the provisions of section 99<\/a>(2), the person who enters any goods for removal in bond or who may remove in bond an goods contemplated in subsection (1) and who removes or causes such goods to be so removed, shall subject to the provisions of subsection (3), be liable for the duty on all goods which are so entered and so removed in bond.<\/span><\/p>\n

[Subsection (2) substituted by section 102 of Act 74 of 2002]<\/span><\/p>\n

<\/p>\n

(3)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Subject to subsection (4), any liability for duty in terms of subsection (2) shall cease if \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 goods destined for a place in the common customs area, have been duly entered at that place; or<\/span><\/p>\n

<\/p>\n

(ii)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0goods destined for a place beyond the borders of the common customs area have been duly taken out of that area; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 in circumstances and in accordance with procedures which the Commissioner may determine by rule the goods have been duly accounted for in the country of destination.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Any person who is liable for duty as contemplated in subsection (2) must \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 obtain valid proof that liability has ceased as specified in paragraph (a)(i) or (ii) within the period and in compliance with such requirements as may be prescribed by rule;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 keep such proof and other information and documents relating to such removal as contemplated in section 101 and the rules made thereunder available for inspection by an officer; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 submit such proof and other information and documents to the Commissioner at such time and in such form and manner as the Commissioner may require; or<\/span><\/p>\n

<\/p>\n

(iv)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 notify the Commissioner immediately if liability has not ceased as required in terms of paragraph (a)(i) or (ii) or valid proof has not been obtained as contemplated in subparagraph (i); and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 submit payment of duty and value-added tax payable in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), together with such notification as if the goods were entered for home consumption on the date of entry for removal in bond.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Subject to subsection (4), there shall be no liability for duty on any goods where such liability was discovered as a result of, or following upon any such inspection by an officer or a request by the Commissioner as contemplated in paragraph (b)(ii) and (iii), respectively, where that liability occurred on a date earlier than two years prior to the date on which such inspection commenced or such request was made.<\/span><\/p>\n

[Subsection (3) amended by section 4 of Act 84 of 1987, section 11 of Act 45 of 1995 and section 119 of Act 60 of 2001 and substituted by section 26 of Act 18 of 2009]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 If \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 liability has not ceased as contemplated in subsection (3)(a); or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the goods have been diverted or deemed to have been diverted as contemplated in subsection (13), such person shall, except if payment has been made as contemplated in subsection (3)(b)(iv), upon demand pay \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the duty and value-added tax due in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as if the goods were entered for home consumption on the date of entry for removal in bond;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any amount that may be due in terms of section 88<\/a>(2); and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 any interest due in terms of section 105<\/a>:<\/span><\/p>\n

<\/p>\n

Provided that such payment shall not indemnify a person against any fine or penalty provided for in this Act.<\/p>\n

[Subsection (4) substituted by section 3 of Act 105 of 1976, section 11 of Act 45 of 1995 and section 26 of Act 18 of 2009]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 No goods shall be removed in bond in terms of this section from the place where they were landed in the Republic or where they entered the Republic until they have been entered for removal in bond and such entry shall be deemed to be due entry in respect of such goods at that place for the purposes of this Act.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 No entry for removal in bond shall be tendered by or may be accepted from a person who has not furnished such security as the Commissioner may require and the Commissioner may at any time require that the form, nature or amount of such security shall be altered in such manner as he may determine.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 The removal in bond of goods shall be subject to the rules and such conditions as the Commissioner may impose in respect of such goods or any class or kind of such goods or goods removed in circumstances specified by him and the Controller may refuse to accept entry for the removal in bond of goods from a remover who has failed to comply with such rules or conditions or who has committed an offence referred to in section 80<\/a>.<\/span><\/p>\n

[Subsection (7) substituted by section 11 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 Goods removed in bond shall not be delivered or removed from the control of the Controller at the place of destination in the Republic except upon due entry according to the first account taken of such goods on landing or on entry for removal in bond thereof or according to the contents of the packages containing such goods as reflected on the invoice issued by the supplier in respect of such goods, and payment of any duty due, including, subject to the provisions of section 75<\/a>(18), any duty due on any deficiency.<\/span><\/p>\n

[Subsection (8) substituted by section 2 of Act 95 of 1965 and section 21 of Act 34 of 2004]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (9) deleted by section 11 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 The State or any officer shall in no case be liable for any loss of or damage of whatever nature to any goods removed in bond or for any loss or damage sustained by reason of wrong removal or delivery.<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0 Notwithstanding the provisions of this section, the Commissioner may, subject to such conditions as he may impose, in respect of goods in transit through the Republic from any other territory in Africa to any destination outside the Republic, or any class or kind of such goods or any such goods removed in bond in circumstances specified by him, allow such goods to be entered for removal in bond at a place other than the place where the goods entered the Republic.<\/span><\/p>\n

<\/p>\n

(12)\u00a0\u00a0 The Commissioner may determine the roads and routes and the means of carriage of any goods removed in bond or any class or kind of such goods or any such goods carried in circumstances specified by him.<\/span><\/p>\n

<\/p>\n

(13)<\/span><\/p>\n

<\/p>\n

(a)<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 No person shall, without the permission of the Commissioner, divert any goods removed in bond to a destination other than the destination declared on entry for removal in bond or deliver such goods or cause such goods to be delivered in the Republic except into the control of the Controller at the place of destination.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Goods shall be deemed to have been so diverted where-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0no permission to divert such goods has been granted by the Commissioner as contemplated in subparagraph (i) and the person concerned fails to produce valid proof and other information and documents for inspection to an officer or to submit such proof, information and documents to the Commissioner as required in terms of subsection (3)(b)(ii) and (iii), respectively;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 any such proof is the result of fraud, misrepresentation or non-disclosure of material facts; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 such person makes a false declaration for the purpose of this section.<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 Where any person fails to comply with or contravenes any provision of this subsection the goods shall be liable to forfeiture in accordance with this Act.<\/span><\/p>\n

[Paragraph (a) substituted by section 26 of Act 18 of 2009]<\/span><\/p>\n

<\/p>\n

(b)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of paragraph (a), the Commissioner may, in such circumstances and subject to such conditions as the Commissioner may prescribe by rule permit goods in transit through the Republic or any class or kind of such goods to be delivered to any place approved by him for the purposes of \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0carrying out activities for the purpose of preserving or maintaining the goods;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 inspection of the goods;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0cleaning the goods;<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 sorting the goods;<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0tallying the goods;<\/span><\/p>\n

<\/p>\n

(ff)\u00a0\u00a0\u00a0 re-packing the goods;<\/span><\/p>\n

<\/p>\n

(gg)\u00a0\u00a0 sealing the goods or the transport unit;<\/span><\/p>\n

<\/p>\n

(hh)\u00a0\u00a0 exercising control over the movement of goods into, in and from such place; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any other activity that may be necessary to prepare and forward the goods for transit.<\/span><\/p>\n

[Subparagraph (i) substituted by section 26 of Act 18 of 2009]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 The goods shall not be removed from such place to the place where they are destined to leave the Republic unless the duty on any deficiency has been paid to the Controller.<\/span><\/p>\n

[Paragraph (b) added by section 11 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(14)\u00a0\u00a0 The Commissioner may specify the particulars to be reflected on the entry for removal in bond and the documents to be produced by the remover upon entry for removal in bond in respect of any goods removed in bond, or any class or kind of such goods or any such goods removed in circumstances or to a destination specified by him.<\/span><\/p>\n","post_title":"Section 18 (Customs Act) - Removal of goods in bond","collection_order":103,"collection":1627,"post_modified":"2022-02-16 16:30:55","post_date":"2018-10-02 19:15:28"},{"ID":"14230","post_content":"

18A.\u00a0 \u00a0 \u00a0Exportation of goods from customs and excise warehouse<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding any liability for duty incurred thereby by any person in terms of any other provision of this Act, any person who exports any goods from a customs and excise warehouse to any place outside the common customs area shall, subject to the provisions of subsection (2), be liable for the duty on all goods which he or she so exports.<\/span><\/p>\n

[Subsection (1) substituted by section 27 of Act 18 of 2009]<\/span><\/p>\n

\u00a0<\/p>\n

(2)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (3), any liability for duty in terms of subsection (1) shall cease if -<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the said goods have been duly taken out of the common customs area; or,<\/strong><\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 in circumstances and in accordance with procedures which the Commissioner may determine by rule, the goods have been duly accounted for in the country of destination.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 An exporter who is liable for duty as contemplated in subsection (1) must -<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 obtain valid proof that liability has ceased as specified in paragraph (a)(i) or (ii) within the period and in compliance with such requirements as may be prescribed by rule;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 keep such proof and other information and documents relating to such export as contemplated in section 101<\/a> and the rules made thereunder available for inspection by an officer; and<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 submit such proof and other information and documents to the Commissioner at such time and in such form and manner as the Commissioner may require; or<\/span><\/p>\n

\n<\/p>

(iv)<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0 notify the Commissioner immediately if liability has not ceased as required in terms of paragraph (a)(i) or (ii) or valid proof has not been obtained as contemplated in subparagraph (i); and<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 submit payment of duty and value-added tax payable in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), together with such notification as if the goods were entered for home consumption on the date of entry for export.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Subject to subsection (3), there shall be no liability for duty on any goods where such liability was discovered as a result of, or following upon, any such inspection by an officer or a request by the Commissioner as contemplated in paragraph (b)(ii) and (iii), respectively, where that liability occurred on a date earlier than two years prior to the date on which such inspection commenced or such request was made.<\/span><\/p>\n

[Subsection (2) substituted by section 12 of Act 45 of 1995, section 120 of Act 60 of 2001 and section 27 of Act 18 of 2009]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 If -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the liability has not ceased as contemplated in subsection (2)(a); or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 the goods have been diverted or deemed to have been diverted as contemplated in subsection (9),<\/span><\/p>\n

\n<\/p>

such person shall, except if payment has been made as contemplated in subsection (2)(b)(iv), upon demand pay -<\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the duty and value-added tax due in terms of the Value-Added Tax Act 1991 (Act No. 89 of 1991), as if the goods were entered for home consumption on the date of entry for export;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 any amount that may be due in terms of section 88<\/a>(2); and<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 any interest due in terms of section 105<\/a>:<\/span><\/p>\n

\n<\/p>

Provided that such payment shall not indemnify a person against any fine or penalty provided for in this Act.<\/p>\n

[Subsection (3) substituted by section 12 of Act 45 of 1995 and section 27 of Act 18 of 2009]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 No goods shall be exported in terms of this section -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 until they have been entered for export; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 unless, except as otherwise provided in the rules, they are removed for export by a licensed remover in bond as contemplated in section 64D<\/a>.<\/span><\/p>\n

[Subsection (4) substituted by section 38 of Act 19 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 No such entry for export shall be tendered by or may be accepted from a person who has not furnished such security as the Commissioner may require, and the Commissioner may at any time require that the form, nature or amount of that security be altered in such manner as he may determine.<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 The said exportation of goods shall be subject to the rules and such conditions as the Commissioner may impose in respect of the goods concerned or any class or kind of those goods or those goods exported in circumstances specified by him, and the Controller may refuse to accept bills of entry for the said exportation of goods from an exporter who has failed to comply with the said rules or conditions or who has committed an offence referred to in section 80<\/a>.<\/span><\/p>\n

[Subsection (6) substituted by section 12 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (7) deleted by section 12 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 The Commissioner may determine the roads and routes and the means of carriage of any goods so exported or any class or kind of those goods or any such goods carried in circumstances specified by him.<\/span><\/p>\n

\u00a0<\/p>\n

(9)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 No person shall, without the permission of the Commissioner, divert any goods for export to a destination other than the destination declared on entry for export or deliver such goods or cause such goods to be delivered in the Republic or any other country in the common customs area.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Goods shall be deemed to have been so diverted where -<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 no permission to divert such goods has been granted by the Commissioner as contemplated in paragraph (a) and the person concerned fails to produce valid proof and other information and documents for inspection to an officer or to submit such proof, information and documents to the Commissioner as required in terms of subsection (2)(b)(ii) and (iii), respectively;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 any such proof is the result of fraud, misrepresentation or non-disclosure of material facts; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 such person makes a false declaration for the purpose of this section.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Where any person fails to comply with or contravenes any provision of this subsection the goods shall be liable to forfeiture in accordance with this Act.<\/span><\/p>\n

[Subsection (9) substituted by section 27 of Act 18 of 2009]<\/span><\/p>\n

\u00a0<\/p>\n

(10)\u00a0\u00a0 The Commissioner may specify the documents to be produced by the exporter upon entry for exportation in respect of any goods so exported or any class or kind of those goods or any such goods exported in circumstances or to a destination specified by him.<\/span><\/p>\n

[Section 18A inserted by section 5 of Act 84 of 1987]<\/span><\/p>\n","post_title":"Section 18A (Customs Act) - Exportation of goods from customs and excise warehouse","collection_order":104,"collection":1627,"post_modified":"2018-11-14 20:58:38","post_date":"2018-10-02 14:02:26"},{"ID":"14232","post_content":"

CHAPTER IV<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

CUSTOMS AND EXCISE WAREHOUSES; STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES<\/strong><\/p>\n","post_title":"Chapter IV - Customs and excise warehouses; storage and manufacture of goods in customs and excise warehouses","collection_order":105,"collection":1627,"post_modified":"2018-10-04 08:57:32","post_date":"2018-10-02 19:15:29"},{"ID":"14234","post_content":"

19. Customs and excise warehouses<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner may license at any place appointed for that purpose under the provisions of this Act, warehouses (to be known as customs and excise warehouses) approved by him for the storage of such dutiable imported or such dutiable locally-produced goods or for the manufacture of such dutiable goods from such imported or such locally-produced materials or such imported and such locally-produced materials as he may approve in respect of each such warehouse.<\/span><\/p>\n

[Subsection (1) substituted by section 7 of Act 105 of 1969]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Such warehouses may be licensed either for the storage of dutiable goods (to be known as customs and excise storage warehouses) or for the manufacture of dutiable goods (to be known as customs and excise manufacturing warehouses), but the Commissioner may license a storage and a manufacturing warehouse on the same premises provided they are separated in a manner approved by him.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Controller may, in addition to any lock used by the licensee, cause any customs and excise warehouse to be locked with a State lock for such period as he deems fit, and no person shall remove or break such lock or enter such warehouse or remove any goods therefrom without the permission of the Controller while it is so locked.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Controller may at any time take stock of the goods in any customs and excise warehouse and duty shall, subject to the provisions of subsection (5) of section 20<\/a>, forthwith be paid upon any deficiency.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If the stock is found to be greater than the quantity which should be in such warehouse, the excess shall, subject to the provisions of subsection (18) of section 75<\/a>, be debited to stock and the duty thereon paid on entry for home consumption.<\/span><\/p>\n

[Paragraph (b) substituted by section 3 of Act 95 of 1965]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The State or any officer shall in no case be liable for any loss of or damage of whatever nature to any goods in a customs and excise warehouse or for any loss or damage sustained by reason of wrong delivery of such goods.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 In addition to any liability for duty incurred by any person under any other provision of this Act, the licensee of a customs and excise warehouse shall, subject to the provisions of subsection (7), be liable for the duty on all goods stored or manufactured in such warehouse from the time of receipt into such warehouse of such goods or the time of manufacture in such warehouse of such goods, as the case may be.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (8), any liability for duty in terms of subsection (6) shall cease when it is proved by the licensee concerned that the goods in question have been duly entered in terms of section 20<\/a>(4) and have been delivered or exported in terms of such entry.<\/span><\/p>\n

[Subsection (7) substituted by section 13 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 If the licensee concerned fails to submit any such proof as is referred to in subsection (7) within the period for which goods of that class or kind may be stored or kept in a customs and excise warehouse or if the licensee commits an offence under this Act in respect of any goods stored or kept in such warehouse he shall upon demand by the Controller forthwith pay the duty due on such goods.<\/span><\/p>\n

[Subsection (8) substituted by section 13 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Except with the permission of the Commissioner, which shall only be granted in circumstances which he on good cause shown considers to be reasonable and subject to such conditions as he may impose in each case, no imported goods entered for storage or excisable or fuel levy goods manufactured in a customs and excise warehouse, excluding spirits or wine in the process of maturation or maceration, shall be retained in any customs and excise warehouse for a period of more than two years from the time the imported goods were first entered for storage or from the time the excisable or fuel levy goods were deemed to have been manufactured in terms of section 44\ufeff<\/a>(2).<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (b) deleted by section 30 of Act 61 of 2008]<\/span><\/p>\n

[Subsection (9) added by section 13 of Act 45 of 1995 and substituted by section 39 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner may permit the licensee of a customs and excise storage or manufacturing warehouse to make use of a computer system to record and control the manufacture of goods, goods stored or manufactured in, received into and removed from such warehouse, if the-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 licensee of such warehouse is accredited in terms of section 64E<\/a>; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Commissioner is satisfied that the licensee\u2019s computer system is capable of recording and controlling goods manufactured or stored, received and removed and identifying those goods by clear references to-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 relative bills of entry processed in connection therewith;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 a prescribed certificate, invoice or other prescribed or approved document issued in respect thereof as contemplated in section 38<\/a>(4) or (5); and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 licensee is able to comply with any reasonable requirements the Commissioner may prescribe by rule or impose in a specific case to ensure the information contained in such a computer system is secure and is preserved in such a manner that it is readily available to be accessed by an officer for audit purposes.<\/span><\/p>\n

[Subsection (10) added by section 30 of Act\u00a0 61 of 2009 \u2013 c<\/span>ommencement date to be proclaimed]<\/span><\/p>\n","post_title":"Section 19 (Customs Act) - Customs and excise warehouses","collection_order":106,"collection":1627,"post_modified":"2018-10-08 17:56:49","post_date":"2018-10-02 19:15:31"},{"ID":"14236","post_content":"

19A.\u00a0 Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act the Commissioner may by rule, in respect of any excisable goods specified in Section A of Part 2 of Schedule No. 1 or fuel levy goods or any class or kind of such goods manufactured in the Republic \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0determine whether any such goods specified in such rule shall be entered or deemed to have been entered for home consumption at the time of issuing any prescribed document and removal from, or on receipt in, or at any time determined in such rule in respect of \u2013<\/span><\/p>\n

[Words preceding item (aa) substituted by section 64 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0any customs and excise manufacturing warehouse;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 any customs and excise manufacturing warehouse to which the goods have been removed from any other such warehouse after a particular stage of manufacture during the process of manufacture of any such goods; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 any customs and excise storage warehouse licensed by the Commissioner for any special or limited purpose to which such goods are allowed to be removed by the Commissioner after manufacture;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 restrict the licensing of customs and excise storage warehouses in respect of such goods or any class or kind of such goods to such persons and for such special or limited purposes as may be specified in such rule;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 prescribe \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the time and manner of payment of duty in respect of goods so entered or deemed to have been so entered;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 any deferment of payment of duty, the conditions on which such deferment is granted and the period, or differentiated periods of deferment, in respect of any licensee or any class or kind of such goods;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0the accounts to be kept and the accounts and other documents to be submitted with such payment;<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 any procedures or requirements or documents relating to the entry and removal of goods from and to any such customs and excise warehouse or for export or for use under rebate of duty;<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0all other matters which are required or permitted in terms of this section to be prescribed by rule;<\/span><\/p>\n

<\/p>\n

(eeA) simplified procedures for any person or a category of persons in respect of any matter contemplated in items (aa) to (ee) or (ff), or in any other provision of this Act relating to such goods;<\/span><\/p>\n

[Item (eeA) inserted by section 31 of Act 61 of 2008 \u2013 commencement date to be proclaimed]<\/span><\/p>\n

<\/p>\n

(ff)\u00a0\u00a0\u00a0 any other matter which the Commissioner may consider necessary and useful to achieve the effective and efficient administration of the provisions of this section.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Except as otherwise provided in this section or in any such rule, the provisions of section 38\ufeff<\/a>(4) shall apply mutatis mutandis<\/em> to any goods removed from any customs and excise warehouse as contemplated in paragraph (a).<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, goods in a customs and excise manufacturing warehouse which have been entered or deemed to have been entered for home consumption on the date of receipt in such warehouse or at the time prescribed as contemplated in paragraph (a)(i) or any goods manufactured from such goods may, subject to such conditions and procedures as the Commissioner may prescribe by rule, be removed in bond or exported from such warehouse by the licensee, as if such goods have not been so entered or deemed to have been so entered for home consumption.<\/span><\/p>\n

[Paragraph (c) added by section 64 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

[Commencement date of Subsection (1): 1 October 2002 \u2013 in respect of tobacco products liable to excise duty as specified in items 104.30 and 104.35 of Section A of Part 2 of Schedule No. 1 of the Act]<\/span><\/p>\n

[Commencement date of Subsection (1): 26 February 2003 \u2013\u00a0in respect of beer and spirits liable to excise duty as specified respectively in items 104.10 and 104.20 of Section A of Part 2 of Schedule No. 1 of the Act]<\/span><\/p>\n

[Commencement date of Subsection (1): 2 April 2003 \u2013 in respect of petroleum and other goods liable to excise duty as specified in item 105.10 of Section A of Part 2 of Schedule No. 1 of the Customs and Excise Act, 1964, and liable to fuel levy (as specified in item 195.10 of Part 5 of that Schedule]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 If any duty is not paid on the date prescribed in the rules for this section, the amount unpaid shall constitute a debt due to the State, and \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the Commissioner may, without prior notice to the licensee \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where payment is not made on or before the prescribed date on two occasions in a calendar year, prohibit for any reasonable period the removal of any goods from such warehouse unless the goods are duly entered and the duty paid prior to such removal;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 claim the amount from the surety where security is furnished in the form of a surety bond or take such legal steps, including enforcement of the provisions of the Act, as the Commissioner may deem necessary and appropriate in the circumstances;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the licensee shall \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 notwithstanding the provisions of section 91<\/a>, but subject to the provisions of section 93<\/a>, be liable to payment of an amount not exceeding 10 per cent of the duty concerned as a penalty;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 be liable to interest from the day following the date on which payment should have been made as contemplated in section 105<\/a>;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the Commissioner may impose any reasonable conditions when removing the prohibition referred to in paragraph (a)(i).<\/span><\/p>\n

<\/p>\n

[Commencement date of Subsection (2): 1 October 2002 \u2013 in respect of tobacco products liable to excise duty as specified in items 104.30 and 104.35 of Section A of Part 2 of Schedule No. 1 of the Act]<\/span><\/p>\n

[Commencement date of Subsection (2): 26 February 2003 \u2013 in respect of beer and spirits liable to excise duty as specified respectively in items 104.10 and 104.20 of Section A of Part 2 of Schedule No. 1 of the Act]<\/span><\/p>\n

[Commencement date of Subsection (2): 2 April 2003 \u2013 in respect of petroleum and other goods liable to excise duty as specified in item 105.10 of Section A of Part 2 of Schedule No. 1 of the Customs and Excise Act, 1964, and liable to fuel levy (as specified in item 195.10 of Part 5 of that Schedule]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 When this section comes into operation the excisable or fuel levy goods concerned shall not be removed to any customs and excise warehouse unless such warehouse is another such manufacturing warehouse or a storage warehouse licensed for any special or limited purpose as contemplated in subsection (1).<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 approve any existing licence for any customs and excise storage warehouse as a storage warehouse for such special or limited purposes;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 cancel the licence of any customs and excise storage warehouse which is not licensed for such special or limited purpose within three months after the date upon which this section comes into operation or within any longer period as the Commissioner may on good cause shown consider reasonable.<\/span><\/p>\n

<\/p>\n

[Commencement date of Subsection (3): 1 October 2002 \u2013 in respect of tobacco products liable to excise duty as specified in items 104.30 and 104.35 of Section A of Part 2 of Schedule No. 1 of the Act]<\/span><\/p>\n

[Commencement date of Subsection (3): 26 February 2003 \u2013 in respect of beer and spirits liable to excise duty as specified respectively in items 104.10 and 104.20 of Section A of Part 2 of Schedule No. 1 of the Act]<\/span><\/p>\n

[Commencement date of Subsection (3): 2 April 2003 \u2013 in respect of petroleum and other goods liable to excise duty as specified in item 105.10 of Section A of Part 2 of Schedule No. 1 of the Customs and Excise Act, 1964, and liable to fuel levy as specified in item 195.10 of Part 5 of that Schedule]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may allow any imported goods to be mixed with locally produced excisable or fuel levy goods of the same class or kind in a customs and excise manufacturing warehouse licensed for the manufacture of such locally-produced goods on payment of any difference in duty between the duty leviable on such imported goods and locally-produced goods.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, any such goods when so mixed shall be subject to the duties leviable and the manufacturing, accounting and removal procedures prescribed in terms of this Act in respect of excisable goods or fuel levy goods, as the case may be, manufactured in such warehouse.<\/span><\/p>\n

[Commencement date of Subsection(4): 1 October 2002]<\/span><\/p>\n

[Section 19A inserted by section 40 of Act 19 of 2001]<\/span><\/p>\n","post_title":"Section 19A (Customs Act) - Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored","collection_order":107,"collection":1627,"post_modified":"2018-10-08 17:59:52","post_date":"2018-10-02 19:15:32"},{"ID":"14238","post_content":"

20. Goods in customs and excise warehouses<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

(1)\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any dutiable imported or dutiable locally-produced goods and any beverages produced from excisable spirits in pursuance of any permission granted under the provisions of section 31(2), being goods or beverages of a class or kind approved by the Commissioner in respect of each warehouse, may be entered for storage in a customs and excise warehouse with deferment of payment of duty and no such goods or beverages shall be removed to or placed in a customs and excise warehouse until they have been so entered.<\/span><\/p>\n

[Paragraph (a) substituted by section 4 of Act 95 of 1965 and section 8 of Act 105 of 1969]<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Such entry shall be deemed to be due entry in respect of such goods at the place of importation or manufacture for the purposes of this Act.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Upon the entry and landing of imported goods for storage in or the transfer of dutiable locally-produced goods to a customs and excise warehouse or the transfer of dutiable manufactured goods from a customs and excise manufacturing warehouse to a customs and excise storage warehouse, the licensee of any such warehouse in which such goods are stored or to which such goods are so transferred shall take and record an accurate account of such goods, which shall include, subject to any deduction that may be allowed under section 75<\/a>(18), the debiting to stock of any excess found on receipt of such goods at such warehouse.<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 The said licensee shall immediately upon the receipt of such goods report to the Controller any such excess so found.<\/span><\/p>\n

[Paragraph (a) substituted by section 8 of Act 105 of 1969 and section 1 of Act 86 of 1982]<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (18) of section 75<\/a> and of subsection (5), no allowance for loss or diminution of any nature which occurs while such goods are being transported to or kept in any such warehouse or transported from one warehouse to another or removed in bond shall be allowed.<\/span><\/p>\n

[Paragraph (b) substituted by section 4 of Act 95 of 1965]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Goods on which no duty is payable and of a class or kind approved by the Commissioner in respect of each warehouse, may, subject to such conditions and to the keeping of such records as the Commissioner may in each case determine, without entry, be taken into a customs and excise warehouse for the purpose of being used in the manufacture of or in conjunction with dutiable goods.<\/span><\/p>\n

[Subsection (3) substituted by section 4 of Act 95 of 1965]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Subject to section 19A<\/a>, no goods which have been stored or manufactured in a customs and excise warehouse shall be taken or delivered from such warehouse except in accordance with the rules and upon due entry for one or other of the following purposes \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 home consumption and payment of any duty due thereon;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 rewarehousing in another customs and excise warehouse or removal in bond as provided in section 18<\/a>;<\/span><\/p>\n

[Paragraph (b) substituted by section 6 of Act 84 of 1987]<\/span><\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (c) deleted by section 6 of Act 84 of 1987]<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 export from customs and excise warehouse (including supply as stores for foreign-going ships or aircraft).<\/span><\/p>\n

[Subsection (4) amended by section 14 of Act 45 of 1995 and section 41 of Act 19 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(4)bis<\/em>\u00a0No person shall, without the written permission of the Controller, divert any goods entered for removal from or delivery to a customs and excise warehouse, except goods entered for payment of the duty due thereon, to a destination other than the destination declared on entry of such goods or deliver or cause such goods to be delivered in the Republic except in accordance with the provisions of this Act.<\/span><\/p>\n

[Subsection (4)bis<\/em> inserted by section 4 of Act 95 of 1965 and substituted by section 14 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(5) \u00a0\u00a0\u00a0 Subject to the provisions of any item in any Schedule, the duty on any deficiency in a customs and excise warehouse shall be paid forthwith on demand after detection of such deficiency.<\/span><\/p>\n

[Subsection (5) substituted by section 4 of Act 95 of 1965 and section 8 of Act 105 of 1969, amended by section 14 of Act 59 of 1990, section 14 of Act 45 of 1995 and section 59 of Act 30 of 1998 and substituted by section 88 of Act 31 of 2005]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Goods packed for retail sale shall not be entered for storage in a storage warehouse unless they are packed in outer containers normally used in the wholesale trade in respect of such goods.<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (7) deleted by section 1 of Act 86 of 1982]<\/span><\/p>\n","post_title":"Section 20 (Customs Act) - Goods in customs and excise warehouses","collection_order":108,"collection":1627,"post_modified":"2018-10-08 18:02:04","post_date":"2018-10-02 19:15:34"},{"ID":"14240","post_content":"

21. Special customs and excise warehouses<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, subject to such conditions as he may in each case impose, license at any place in the Republic special customs and excise warehouses for such special purposes and for such period as he may specify, provided such security as he may require, is furnished.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Unless the Commissioner otherwise indicates when licensing a special customs and excise warehouse for the storage or manufacture of goods, the provisions of this Act in respect of customs and excise storage or manufacturing warehouses or the storage or manufacture of goods in such warehouses, shall apply to such special warehouse and to the storage or manufacture of goods therein, as the case may be.<\/span><\/p>\n

[Subsection (2) added by section 9 of Act 105 of 1969]<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner may, subject to such exception or adaptation prescribed in this subsection or as the Commissioner may prescribe by rule, licence a special customs and excise storage warehouse in terms of the provisions of this Act for the storage -<\/span><\/p>\n

\n<\/p>

(i) \u00a0\u00a0\u00a0\u00a0 for export of any imported goods which are free of duty; or<\/span><\/p>\n

\n<\/p>

(ii) \u00a0\u00a0\u00a0 of any other goods for such purposes as may be prescribed by rule.<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in any other provision of this Act, imported goods free of duty stored in such warehouse shall, for the purposes of the application of any provision of this Act, be deemed to be goods liable to duty.<\/span><\/p>\n

\n<\/p>

(c) \u00a0\u00a0\u00a0 For the purposes of paragraph (a) only importers accredited in terms of section 64E<\/a> may store goods which are free of duty in such warehouse,<\/span><\/p>\n

\n<\/p>

(d) \u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(i) \u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 19<\/a>(9)(a), no goods to which this subsection relates shall be stored in such warehouse for a period of longer than 6 months from the time the goods were first entered for storage.<\/span><\/p>\n

\n<\/p>

(ii) \u00a0\u00a0\u00a0 The Commissioner may, on application by the importer before the period of 6 months expires, on good cause shown extend such period for not longer than 3 months.<\/span><\/p>\n

\n<\/p>

(iii) \u00a0\u00a0 Where the importer fails to export the goods before the period of 6 months or any extended period lapses, the importer shall be guilty of an offence and shall -<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0cause such goods to be abandoned or destroyed as provided in this Act; or<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 enter such goods for export or such purposes as may be authorised under the rules for this section or any other provision of this Act, unless those goods are restricted or prohibited under any law.<\/span><\/p>\n

[Item (bb) substituted by section 17 of Act 21 of 2006]<\/span><\/p>\n

[Subparagraph (iii) substituted by section 1 of Act 10 of 2005]<\/span><\/p>\n

\n<\/p>

(e) \u00a0\u00a0\u00a0 The Commissioner may prescribe by rule -<\/span><\/p>\n

\n<\/p>

(i) \u00a0\u00a0\u00a0\u00a0 the goods and activities that are allowed in such warehouse;<\/span><\/p>\n

\n<\/p>

(ii) \u00a0\u00a0\u00a0 the person, other than the importer of duty free goods, who may store the goods specified in these rules in such warehouse;<\/span><\/p>\n

\n<\/p>

(iii) \u00a0\u00a0 the requirements to be complied with by applicants and licensees;<\/span><\/p>\n

\n<\/p>

(iv) \u00a0\u00a0 the procedures applicable to the operation of and removal of goods from such warehouse;<\/span><\/p>\n

\n<\/p>

(v) \u00a0\u00a0\u00a0 the rules of conduct to be observed by the licensee;<\/span><\/p>\n

\n<\/p>

(vi) \u00a0\u00a0 all matters which are required or permitted in terms of this subsection to be prescribed by rule; and<\/span><\/p>\n

\n<\/p>

(vii) \u00a0 any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of the provisions of this subsection.<\/span><\/p>\n

[Subsection (3) added by section 44 of Act 30 of 2002 and substituted by section 22 of Act 34 of 2004]<\/span><\/p>\n","post_title":"Section 21 (Customs Act) - Special customs and excise warehouses","collection_order":109,"collection":1627,"post_modified":"2018-10-08 18:02:53","post_date":"2018-10-02 19:15:35"},{"ID":"14242","post_content":"

21A.\u00a0\u00a0Provision for administration of customs controlled areas within industrial development zones and special economic zones<\/span><\/strong><\/p>\n

[Heading of section 21A substituted by section 18 of Act 39 of 2012 effective on the date on which the Special Economic Zones Act comes into operation, 9 February 2016]<\/span><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 For the purposes of this section, unless the context otherwise indicates -<\/span><\/p>\n","post_title":"Section 21A (Customs Act) - Provisions for administration of customs controlled areas within industrial development zones and special economic zones","collection_order":110,"collection":1627,"post_modified":"2018-10-08 17:17:07","post_date":"2018-10-02 19:15:37"},{"ID":"14869","post_content":"

\u2018Customs Controlled Area\u2019<\/strong> or \u2018CCA\u2019<\/strong> means an area within an SEZ, designated by the Commissioner in concurrence with the Director General: Trade and Industry, which area is controlled by the Commissioner;<\/p>\n

[Definition of \u2018Customs Controlled Area\u2019 or \u2018CCA\u2019 amended by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n","post_title":"\"Customs Controlled Area\" or \"CCA\" definition of section 21A of Customs Act","collection_order":111,"collection":1627,"post_modified":"2018-10-08 18:03:17","post_date":"2018-10-04 12:26:57"},{"ID":"14873","post_content":"

\u2018SEZ operator\u2019, \u2018CCA enterprise\u2019<\/strong> or any other expression as may be necessary, relating to any activity inside or outside an SEZ or a CCA shall have the meaning assigned thereto in any Schedule or rule;<\/p>\n

[Definition of \u2018SEZ operator\u2019, \u2018CCA enterprise\u2019 inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n","post_title":"\"SEZ operator\", \"CCA enterprise\" definition of section 21A of Customs Act","collection_order":112,"collection":1627,"post_modified":"2018-10-08 18:03:22","post_date":"2018-10-04 12:29:30"},{"ID":"14875","post_content":"

\u2018Special Economic Zone\u2019<\/strong> or \u2018SEZ\u2019<\/strong> means-<\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 an area designated by the Minister of Trade and Industry in terms of the Manufacturing Development Act, 1993 (Act No. 187 of 1993), as an industrial development zone and which is in terms of section 39(2) of the Special Economic Zones Act regarded to be an SEZ designated under that Act; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 an area designated as a Special Economic Zone in terms of section 23(6) of the Special Economic Zones Act;<\/span><\/p>\n

[Definition of \u2018Special Economic Zone\u2019 or \u2018SEZ\u2019 inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n","post_title":"\"Special Economic Zone\" or \"SEZ\" definition of section 21A of Customs Act","collection_order":113,"collection":1627,"post_modified":"2018-10-08 18:04:03","post_date":"2018-10-04 12:32:34"},{"ID":"14877","post_content":"

\u2018Special Economic Zones Act\u2019<\/strong> means the Special Economic Zones Act, 2014 (Act No. 16 of 2014).<\/p>\n

[Definition of \u2018Special Economic Zones Act\u2019 inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n","post_title":"\"Special Economic Zone Act\" definition of section 21A of Customs Act","collection_order":114,"collection":1627,"post_modified":"2018-10-08 18:03:43","post_date":"2018-10-04 12:32:32"},{"ID":"14884","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0 Any reference in this section, any Schedule or any rule to \u2018regulations\u2019<\/strong> or \u2018regulation\u2019<\/strong> shall, unless otherwise specified, be a reference to the Industrial Development Zone Programme published by Government Notice No. R.1224 of 1 December 2000 and any amendment thereto.<\/span><\/p>\n

[Subsection (2) substituted by section 2 of Act 10 of 2005 and section 18 of Act 21 of 2006]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Where any provision of the Manufacturing Development Act, 1993, or the Special Economic Zones Act or any regulation made under those Acts for the purpose of the SEZ is inconsistent or in conflict with any provision of this Act governing the administration of a CCA, including any matter relating to the liability or levying of duty or any rebate, refund or drawback of duty, the provision of this Act shall prevail over the provision of the Manufacturing Development Act, 1993, or of the Special Economic Zones Act, or the regulations made under those Acts.<\/span><\/p>\n

[Subsection (3) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this section or any other provision of this Act, goods to which subsection (7) relates shall, subject to any exception or adaptation prescribed in any Schedule or rule even if free of duty, be deemed to be goods liable to duty for the purposes of the application of any provision of this Act.<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) deleted by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

(6)\u00a0 \u00a0\u00a0 A CCA shall be subject to such controls and procedures, as the Commissioner may prescribe by rule.<\/span><\/p>\n

<\/p>\n

(7) \u00a0\u00a0\u00a0 Any goods to which this section or any other provision of this Act relates, whether or not such goods are free of duty, which are \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 brought into a CCA;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 produced or manufactured, stored, or moved for any purpose therein; or<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 removed therefrom,<\/span><\/p>\n

<\/p>\n

shall, except to the extent that this section, any Schedule or any rule may otherwise provide, be subject to the provisions of this Act and any procedure that may be prescribed in terms of such provisions.<\/p>\n

<\/p>\n

(8) \u00a0\u00a0\u00a0 Any person, including, where relevant, a CCA enterprise or an SEZ operator, who for the purposes of any activity within a CCA \u2013<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 brings any goods to which this section or any other provision of this Act relates into or receives any such goods in the CCA, including any licensed or registered premises therein;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 produces or manufactures any goods therein;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 removes any goods therefrom; or<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 otherwise deals with goods to which this section relates, shall, except where any provision of this Act otherwise provides \u2013<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 be liable for the fulfilment of all obligations imposed in terms of this section or any other provision of this Act in respect of such goods;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 in addition to any liability incurred by any other person in terms of the provisions of this Act, be liable for the duty on such goods.<\/span><\/p>\n

<\/p>\n

(9)\u00a0 \u00a0\u00a0 The liability for duty in respect of any goods to which this section relates of an SEZ operator or a CCA enterprise or such other person shall cease \u2013<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 if the SEZ operator or CCA enterprise or such other person proves that, as the case may be-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the duty on the goods concerned has been paid;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the goods have been duly exported;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 any goods brought temporarily into the CCA are removed therefrom in accordance with the provisions of this Act and any conditions imposed by the Commissioner; or<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 the goods have been used in the manufacture or production of any goods by the CCA enterprise in accordance with any relevant provision of this Act and such goods have been removed and received on other licensed or registered premises for manufacture or production of any other goods by the licensee or registrant in accordance with any relevant provision of this Act;<\/span><\/p>\n

[Paragraph (a) amended by section 18 of Act 21 of 2006 and section 16 of Act 16 of 2016 and substituted by section 14 of Act 13 of 2017 effective on 18 December 2017]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 where liability otherwise ceases in terms of any provision of this Act, including in terms of any provision of any Schedule or rule made for the purposes of this section;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 where the goods are abandoned or destroyed under the provisions of this Act.<\/span><\/p>\n

<\/p>\n

(9A) The liability for duty in respect of any imported goods that have been used in the manufacture or production of goods as referred to in paragraph (a)(iv) of subsection (9), that ceased as contemplated in that paragraph in respect of a CCA enterprise, shall-<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 be assumed by the receiving licensee or registrant referred to in paragraph (a)(iv) of that subsection; and<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 cease in accordance with any relevant provision of this Act pertaining to such licensee or registrant.<\/span><\/p>\n

[Subsection (9A) inserted by section 14 of Act 13 of 2017 effective on 18 December 2017]<\/span><\/p>\n

<\/p>\n

(10) \u00a0 Notwithstanding anything to the contrary contained in this Act or the Manufacturing Development Act, 1993 (Act No. 187 of 1993), or any regulation or any other law, the Minister may, at the request of the Minister of Trade and Industry, in respect of any goods produced or manufactured in or removed for home consumption or exported from or brought into or used in any activity in the CCA, by notice in the Gazette<\/em> \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 in a schedule which shall be deemed to be incorporated in Schedule No. 1 as Part 9 thereof and to constitute an amendment of Schedule No. 1, specify the duty leviable on goods manufactured or produced in, or any other goods brought into a CCA on entry for home consumption;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 in any item in a separate Part of each of Schedule No. 3, 4, 5 or 6, as the case may be, which shall be deemed to be an amendment of such Schedule, provide for a rebate, refund or drawback of duty in respect of any goods brought into, produced or manufactured or used in or removed from a CCA, in the circumstances and for the purposes and on compliance with any conditions that may be specified in\u00a0 such Part or item.<\/span><\/p>\n

<\/p>\n

(11) \u00a0 Any amendment contemplated in subsection (10) may be made with retrospective effect from such date as may be specified in such notice.<\/span><\/p>\n

[Subsection (11) substituted by section 2 of Act 10 of 2005]<\/span><\/p>\n

<\/p>\n

(12)\u00a0 Notwithstanding the provisions of sections 48<\/a> and 75<\/a>(15) any amendment to the said Part 9 or Schedule No. 3, 4, 5 or 6 shall unless otherwise specified in any amendment to any Schedule be made under the provisions of this section.<\/span><\/p>\n

<\/p>\n

(13) \u00a0 The provisions of section 48<\/a>(6) shall apply mutatis mutandis<\/em> to any amendment to which subsections (10), (11) and (12) relates.<\/span><\/p>\n

[Subsection (13) substituted by section 2 of Act 10 of 2005]<\/span><\/p>\n

<\/p>\n

(14) \u00a0 The Commissioner may make rules \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 to designate an area within an SEZ as a CCA, provided that such designation takes place on application by-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the holder of a Special Economic Zone licence issued in terms of the Special Economic Zones Act in respect of that SEZ;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the entity established in terms of section 25(1) of the Special Economic Zones Act for the management of that SEZ; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the SEZ operator in respect of that SEZ;<\/span><\/p>\n

[Paragraph (a) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 to ensure the security and control of a CCA;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 to regulate the customs and excise administration of a CCA in connection with goods received or removed or manufactured or produced or consumed or any other activity to which this section or any other provisions of this Act relates;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 notwithstanding anything contained to the contrary in this section or any other provision of this Act, requiring that \u2013<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 any person who participates in any activity within or having access to a CCA must be licensed or registered in terms of this Act;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 any premises or area in the CCA used for any activity specified in such rule must be licensed as a customs and excise warehouse;<\/span><\/p>\n

<\/p>\n

(e) \u00a0\u00a0\u00a0 to prescribe after consultation with the Director-General: Trade and Industry conditions and procedures regulating the activities and registration or licensing in respect of any enterprise or any other person partaking in any activity in, or having access to a CCA;<\/span><\/p>\n

<\/p>\n

(f) \u00a0\u00a0\u00a0 after consultation with the Director-General: Trade and Industry in addition to or in substitution of any power, duty or function relating to the South African Revenue Service or any officer thereof or any procedure or process prescribed in the regulations;<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 after consultation with the Director-General: Trade and Industry regarding duties or functions of an SEZ operator or a CCA enterprise;<\/span><\/p>\n

[Paragraph (g) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 in respect of all matters which are required or permitted in terms of this section to be prescribed by rule;<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 regarding any other matter which may be necessary and useful for the purpose of the effective and efficient administration of a CCA.<\/span><\/p>\n

<\/p>\n

(15) \u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 The Commissioner may refuse any application for a licence or registration required in terms of this section or cancel or suspend any such licence or registration.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 The provisions of sections 59A<\/a>(2) or 60\ufeff<\/a>(2), as the case may be, shall apply mutatis mutandis<\/em> for the purposes of paragraph (a).<\/span><\/p>\n

<\/p>\n

(16)\u00a0 Any person who, in connection with any activity to which this section relates \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 makes any false statement or makes use of any declaration or document containing such statement; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 contravenes or fails to comply with any provision of this section or any other provision of the Act,<\/span><\/p>\n

<\/p>\n

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding 5 years, or to both such fine and such imprisonment and the goods in respect of which the offence was committed shall be liable to forfeiture in accordance with this Act.<\/p>\n

[Section 21A inserted by section 121 of Act 60 of 2001 as substituted by section 202 of Act 45 of 2003 and amended by section 112 of Act 32 of 2004]<\/span><\/p>\n","post_title":"Subsections (2) to (16) of section 21A of Customs Act","collection_order":115,"collection":1627,"post_modified":"2018-10-08 18:06:27","post_date":"2018-10-04 12:41:17"},{"ID":"14244","post_content":"

22. Samples of goods in a customs and excise warehouse<\/span><\/strong><\/p>\n

<\/p>\n

The Controller may, in accordance with the rules, permit samples of goods in a customs and excise warehouse to be taken by the owner of such goods and may permit payment of duty thereon to be deferred until the goods from which such samples have been taken are entered for delivery from that warehouse for any purpose.<\/p>\n","post_title":"Section 22 (Customs Act) - Samples of goods in a customs and excise warehouse","collection_order":116,"collection":1627,"post_modified":"2018-10-04 13:00:48","post_date":"2018-10-02 19:15:39"},{"ID":"14246","post_content":"

23. Storage or manufacture of prohibited goods<\/span><\/strong><\/p>\n

<\/p>\n

The Commissioner may allow the storage or manufacture in a customs and excise warehouse of goods the importation, manufacture or disposal of which is prohibited or restricted under any law, provided such goods are stored or manufactured in such warehouse for export or supply as stores for foreign-going ships or aircraft only.<\/p>\n","post_title":"Section 23 (Customs Act) - Storage or manufacture of prohibited goods","collection_order":117,"collection":1627,"post_modified":"2018-10-04 13:02:35","post_date":"2018-10-02 19:15:40"},{"ID":"14248","post_content":"

24. Ships\u2019 or aircraft stores consumed in the Republic<\/span><\/strong><\/p>\n

<\/p>\n

If any goods shipped as stores for any foreign-going ship or aircraft from a customs and excise warehouse under the provisions of section 20\ufeff<\/a>(4) or any goods shipped as stores for such ship or aircraft outside the Republic (except any such goods which are used for the operation of such ship and are, save as provided in the rules, not for consumption by or for sale or disposal to the master or members of the crew or passengers of or visitors to such ship) are consumed, sold or disposed of on such ship in any port in the Republic or on such aircraft at any place in the Republic when the aircraft is not airborne or on such aircraft on a flight between any places in the Republic, the master of such ship or the pilot of such aircraft, as the case may be, shall be liable for the duty on such goods so consumed, sold or disposed of and shall, upon demand by the Controller forthwith pay the duty due on such goods: Provided that the Commissioner may by rule exempt any class or kind of stores or ship or aircraft or any stores or ship or aircraft to which circumstances specified in such rule apply from any provision of this section.<\/p>\n

[Section 24 substituted by section 5 of Act 95 of 1965 and amended by section 15 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 24 (Customs Act) - Ships or aircraft stores consumed in the Republic","collection_order":118,"collection":1627,"post_modified":"2018-10-08 18:07:13","post_date":"2018-10-02 19:15:42"},{"ID":"14250","post_content":"

25. Sorting, packing, etc., in customs and excise storage warehouses<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Subject to the provisions of this Act, the Controller may permit the licensee of a customs and excise storage warehouse or the owner of any goods in such warehouse to sort, separate, pack or repack any goods in such warehouse and to make such alterations therein or such arrangements as may be necessary for the preservation of those goods or for the sale, exportation or other lawful disposal thereof.<\/p>\n

[Section 25 substituted by section 6 of Act 95 of 1965 and section 16 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 25 (Customs Act) - Sorting, packing, etc., in customs and excise storage warehouses","collection_order":119,"collection":1627,"post_modified":"2018-10-04 13:03:28","post_date":"2018-10-02 19:15:43"},{"ID":"14254","post_content":"

26. Transfer of ownership or pledging or hypothecation of warehoused goods<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Except with the prior permission of the Commissioner and subject to such conditions as may be prescribed by rule -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the owner of any dutiable goods in a customs and excise warehouse may not enter into any agreement whereby -<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 his ownership of such goods is transferred to any other person;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 such goods are pledged or otherwise hypothecated in favour of any other person;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any person in whose favour such goods have been pledged or hypothecated may not enter into any agreement whereby any rights obtained by him by virtue of such pledging or hypothecation are ceded to any other person.<\/span><\/p>\n

[Subsection (1) amended by section 17 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any agreement entered into contrary to the provisions of subsection (1) shall for the purposes of this Act be deemed to be null and void.<\/span><\/p>\n

[Section 26 substituted by section 1 of Act 89 of 1983]<\/span><\/p>\n","post_title":"Section 26 (Customs Act) - Transfer of ownership or pledging or hypothecation of warehoused goods","collection_order":120,"collection":1627,"post_modified":"2018-10-04 13:05:49","post_date":"2018-10-02 19:15:46"},{"ID":"14256","post_content":"

27. Special provisions in respect of customs and excise manufacturing warehouses<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

(1)\u00a0\u00a0\u00a0 Subject to the provisions of this Act, goods liable to excise duty or fuel levy may not be manufactured except in terms of this section and except in a customs and excise manufacturing warehouse licensed under this Act: Provided that spirits distilled by agricultural distillers shall be excluded from the requirement of manufacture in a customs and excise manufacturing warehouse and that excisable goods may with the permission of the Commissioner be manufactured in a special customs and excise warehouse licensed under this Act.<\/span><\/p>\n

[Subsection (1) substituted by section 10 of Act 105 of 1969, amended by section 7 of Act 84 of 1987 and substituted by section 15 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this Act, the Commissioner may, on such conditions as he may impose, permit the manufacture under the provisions of this Chapter of any goods in any customs and excise manufacturing warehouse if any of the goods used in such manufacture are liable to duty or if the goods so manufactured are dutiable.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Any dutiable goods brought into and intended for use in a customs and excise manufacturing warehouse in the manufacture of goods liable to excise duty or fuel levy shall be entered for home consumption and any duty due thereon shall be paid prior to such use.<\/span><\/p>\n

[Subsection (3) substituted by section 10 of Act 105 of 1969, section 7 of Act 84 of 1987 and section 15 of Act 59 of 1990]<\/span><\/p>\n


<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 No manufacturing of goods shall take place in a customs and excise manufacturing warehouse until all premises and plant intended for use in connection with such manufacturing and the purpose for which they are to be used have been approved by and registered with the Commissioner.<\/span><\/p>\n


<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) deleted by section 18 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 All operations in customs and excise manufacturing warehouses are subject to the right of supervision by officers.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Every licensee of a customs and excise manufacturing warehouse shall, if required by the Commissioner, provide suitable office accommodation and board and lodging for any officer stationed at or visiting such warehouse for the purposes of this Act.<\/span><\/p>\n

[Paragraph (a) substituted by section 18 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 A person so providing board and lodging for an officer shall be entitled to fair remuneration therefor.<\/span><\/p>\n

<\/p>\n

(8) \u00a0\u00a0\u00a0 \u00a0\u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (8) deleted by section 18 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 No licensee shall, without the written permission of the Controller in a customs and excise manufacturing warehouse, carry on any business except that for which the warehouse is licensed and the premises and plant are registered.<\/span><\/p>\n

[Subsection (9) substituted by section 18 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 No person shall, except with the written permission of the Controller -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 use any premises or plant required to be registered in terms of the provisions of this Chapter for any purpose other than that detailed in such registration;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 effect any alteration to any structure on such premises or to any such plant;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 bring into or have in such premises, any plant other than that detailed in such registration or remove any plant from such premises;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 place below the surface of the ground any pipe or tube for conveying any material or product in a warehouse unless such pipe or tube is enclosed in casing capable of being easily opened so that the pipe or tube is exposed to view.<\/span><\/p>\n

[Subsection (10) amended by section 18 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0 The Commissioner may by rule prescribe the days on which and the hours during which all or any of the operations in a customs and excise manufacturing warehouse (including the removal of goods) shall be carried out.<\/span><\/p>\n

<\/p>\n

(12)\u00a0\u00a0 No distilling operation shall be commenced until the whole or any part of the distilling system or plant, as the Commissioner may require, has been provided, at the expense of the licensee, with fittings and requirements to permit of the insertion or affixing of customs and excise meters, gauges, rods, locks and seals according to the rules for the purpose of securing such system or plant, and until such system or plant has been duly secured by the Controller.<\/span><\/p>\n

[Subsection (12) substituted by section 18 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(13)\u00a0\u00a0 If any meter, rod, lock or fitting is tampered with or damaged, or if any pipe, cock, fastening or fitting connected with a still or vessel is pierced or damaged, the licensee shall forthwith repair or renew the article in question or an officer may effect the repair or renewal at the expense of the licensee.<\/span><\/p>\n

[Subsection (13) substituted by section 18 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(14)\u00a0\u00a0 If any such tampering, damage or piercing has been directly or indirectly caused by the wilful act, or by the neglect or with the connivance of the licensee or his employee, such licensee, in addition to liability for the cost of the repair or renewal, shall be guilty of an offence.<\/span><\/p>\n

<\/p>\n

(15)\u00a0\u00a0 The burden of showing that any such tampering, damage or piercing was not caused as aforesaid shall rest upon the licensee.<\/span><\/p>\n

<\/p>\n

(16)\u00a0\u00a0 The Commissioner may, subject to such conditions as he may impose, exempt the manufacture of any class or kind of goods from any provision of this section.<\/span><\/p>\n

[Subsection (16) inserted by section 10 of Act 105 of 1969]<\/span><\/p>\n","post_title":"Section 27 (Customs Act) - Special provisions in respect of customs and excise manufacturing warehouses","collection_order":121,"collection":1627,"post_modified":"2018-10-04 13:16:13","post_date":"2018-10-02 19:15:47"},{"ID":"14258","post_content":"

28. Ascertaining quantity of spirits by measuring the mass or volume<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The quantity of spirits in any container may be calculated by measuring the mass or volume.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 The quantity must be calculated and may be adjusted by a tolerance of 0.25% in accordance with such procedures as may be prescribed by rule and the quantity so calculated and so adjusted shall be deemed to be the true quantity of such spirits for the purposes of this Act.<\/span><\/p>\n

[Subsection (2) substituted by section 19 of Act 45 of 1995 and section 89 of Act 31 of 2005]<\/span><\/p>\n

\u00a0[Section 28 substituted by section 1 of Act 103 of 72]<\/span><\/p>\n","post_title":"Section 28 (Customs Act) - Ascertaining quantity of spirits by measuring the mass or volume","collection_order":122,"collection":1627,"post_modified":"2018-10-04 13:15:33","post_date":"2018-10-02 19:15:49"},{"ID":"14260","post_content":"

29. Classification of spirits<\/span><\/strong><\/p>\n

<\/p>\n

No spirits distilled in the Republic shall, for the purposes of this Act, be classed as being spirits of the product of the vine until such spirits have been so certified by the Controller, and any spirits not so certified shall be deemed to be spirits other than of the product of the vine.<\/p>\n","post_title":"Section 29 (Customs Act) - Classification of spirits","collection_order":123,"collection":1627,"post_modified":"2018-10-04 13:16:09","post_date":"2018-10-02 19:15:51"},{"ID":"14262","post_content":"

30. Control of the use of spirits for certain purposes<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 No person shall use spirits, distilled from the product of the vine, in the manufacture of alcoholic beverages unless such spirits have been certified by the Wine and Spirit Board to be suitable for use as aforesaid: Provided that if the Board declines to certify any spirits as suitable for such use as aforesaid, the manufacturer may redistil such spirits or treat the same by any method approved by the Board, and thereafter the Board may certify the spirits as suitable for use in the manufacture of alcoholic beverages.<\/span><\/p>\n

[Subsection (1) amended by section 32 of Act 60 of 1989 and section 20 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The blending of brandy in terms of section 9 (1)(b) of the Wine and Spirits Control Act, 1970 (Act No. 47 of 1970), and the production from spirits of any other beverage or any other non-excisable goods shall be subject to such supervision by an officer as the Commissioner may in each case consider necessary.<\/span><\/p>\n

[Subsection (2) substituted by section 2 of Act 86 of 1982]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (1) shall not apply to an agricultural distiller or a wine-grower who manufactures alcoholic beverages under the provisions of this Act for his private use.<\/span><\/p>\n


<\/p>\n

31. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 31 amended by section 7 of Act 95 of 1965 and section 4 of Act 57 of 1966 and repealed by section 19 of Act 21 of 2006]<\/span><\/p>\n","post_title":"Section 30 (Customs Act) - Control of the use of spirits for certain purposes","collection_order":124,"collection":1627,"post_modified":"2018-10-04 13:19:32","post_date":"2018-10-02 19:15:52"},{"ID":"14264","post_content":"

31. Ascertaining the strength of spirits for duty purposes<\/span><\/strong><\/p>\n

<\/p>\n

The strength of any spirits or spirituous preparations shall, for duty purposes, be ascertained in the manner prescribed by the Commissioner.<\/p>\n

[Section 32 amended by section 2 of Act 103 of 1972 and substituted by section 1 of Act 7 of 1974 and section 5 of Act 98 of 1980]<\/span><\/p>\n","post_title":"Section 32 (Customs Act) - Ascertaining the strength of spirits for duty purposes","collection_order":125,"collection":1627,"post_modified":"2018-10-04 13:21:07","post_date":"2018-10-02 19:15:53"},{"ID":"14266","post_content":"

33. Requirements in respect of stills<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Subject to the provisions of section 63<\/a>, no person shall distil spirits in a still which does not comply with the requirements prescribed by rule as to use, capacity or construction: Provided that the Commissioner may by rule exempt any person or still from all or any of the provisions of this section.<\/p>\n

[Section 33 substituted by section 21 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 33 (Customs Act) - Requirements in respect of stills","collection_order":126,"collection":1627,"post_modified":"2018-10-08 18:07:47","post_date":"2018-10-02 19:15:55"},{"ID":"14268","post_content":"

34. Special provisions regarding spirits manufactured by agricultural distillers<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The manufacture of spirits by an agricultural distiller shall be subject to such supervision by an officer as the Controller may in each case consider necessary.<\/span><\/p>\n

[Subsection (1) substituted by section 22 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 An allowance may be made by the Controller for natural waste and evaporation on all spirits of his own distillation stored by an agricultural distiller on his farm, to the extent specified in Schedule No. 6, if no part of such loss was wilfully or negligently caused.<\/span><\/p>\n

[Subsection (2) substituted by section 22 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 No agricultural distiller shall use his still for distilling spirits from any material other than produce grown on the farm of which he is the owner or occupier and which is of a kind prescribed by rule in respect of the class of agricultural distiller to which he belongs.<\/span><\/p>\n

[Subsection (3) substituted by section 22 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this Act and the Liquor Act 1989 (Act No. 27 of 1989), the provisions of section 20<\/a>(4) of this Act shall mutatis mutandis<\/em> apply in respect of spirits manufactured from grapes by any class of agricultural distiller specified by the Commissioner by rule, and for the purpose of such application any reference in the said subsection to a customs and excise warehouse shall be deemed to be a reference to the farm on which such spirits are manufactured.<\/span><\/p>\n

[Subsection (4) substituted by section 3 of Act 86 of 1982 and section 22 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Spirits manufactured by an agricultural distiller in the Republic from any prescribed fruit shall be solely for his private use on the farm where such fruit was produced and such spirits were manufactured.<\/span><\/p>\n

[Subsection (5) substituted by section 2 of Act 19 of 1994 and section 60 of Act 30 of 1998]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of subsection (5), the Commissioner may allow spirits so manufactured to be used or disposed of in such circumstances and at such places as he may deem fit and subject to such conditions as he may impose in each case.<\/span><\/p>\n

[Subsection (6) added by section 1 of Act 69 of 1988]<\/span><\/p>\n","post_title":"Section 34 (Customs Act) - Special provisions regarding spirits manufactured by agricultural distillers","collection_order":127,"collection":1627,"post_modified":"2018-10-08 18:08:28","post_date":"2018-10-02 19:15:57"},{"ID":"14270","post_content":"

<\/strong>35.<\/strong> Special provisions regarding wine<\/strong><\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0<\/span>\u00a0<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, subject to such conditions as he may impose in each case, license the premises of a wine-grower, wine-growers\u2019 co-operative agricultural society, the Deciduous Fruit Board or a person who holds a licence under any law to deal in wine in wholesale quantities, as a special customs and excise warehouse for the purpose of manufacturing wine.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Special warehouses licensed under this subsection shall, for the purposes of this Chapter be deemed to be customs and excise manufacturing warehouses.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) substituted by section 3 of Act 103 of 1972 and deleted by section 23 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 35 (Customs Act) - Special provisions regarding wine","collection_order":128,"collection":1627,"post_modified":"2018-10-04 13:28:55","post_date":"2018-10-02 19:15:58"},{"ID":"14272","post_content":"

35A.\u00a0\u00a0 Special provisions regarding cigarettes and cigarette tobacco<\/span><\/strong><\/h2>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 The Commissioner may prescribe by rule-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the sizes and types of containers which may be used by a manufacturer for the packing of cigarettes and cigarette tobacco;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 distinguishing marks or numbers in addition to the stamp impression referred to in subsection (2) which must or must not appear on containers of cigarettes and cigarette tobacco removed from a customs and excise warehouse for home consumption or for export;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.<\/span><\/p>\n

[Subsection (1) substituted by section 24 of Act 45 of 1995 and section 135 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 No licensee may remove any cigarettes or allow any cigarettes to be removed from a customs and excise warehouse unless-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 if removed for home consumption, a stamp impression determined by the Commissioner has been made on their containers; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 if removed for export, such stamp impression does not appear on the containers; and<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 the cigarettes otherwise comply in every respect with the requirements prescribed by rule.<\/span><\/span><\/p>\n

[Subsection (2) substituted by section 135 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 No cigarettes or cigarette tobacco shall be sold or disposed of or removed from the customs and excise manufacturing warehouse in question in partly or completely manufactured condition except in accordance with the provisions of this Act.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 No person shall -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 counterfeit or make any facsimile of any die or impression stamp determined under subsection (2);<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 be in possession of, use or offer for sale or for use -<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any die or impression stamp counterfeited in contravention of paragraph (a); or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any facsimile of any die or impression stamp made in contravention of that paragraph.<\/span><\/p>\n

[Section 35A inserted by section 5 of Act 112 of 1977]<\/span><\/p>\n","post_title":"Section 35A (Customs Act) - Special provisions regarding cigarettes and cigarette tobacco","collection_order":129,"collection":1627,"post_modified":"2018-10-04 13:28:50","post_date":"2018-10-02 19:16:00"},{"ID":"14274","post_content":"

36. Specific provisions regarding beer<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section, \u201cbeer\u201d means beer made from malt classified under the specified in tariff item 104.10 of Part 2 of Schedule No. 1.<\/span><\/p>\n

[Subsection (1) substituted by section 49 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Every manufacturer shall, in respect of beer manufactured by the manufacturer in the Republic, register with the Commissioner the brand names whereunder such beer will be sold or disposed of for home consumption, together with the alcoholic strength by volume and the quantity which will be indicated on each container size of the beer so sold or disposed of under any such name, and no beer shall be so sold or disposed of unless so registered.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The provisions of paragraph (a) shall apply mutatis mutandis<\/em> if any of such registered particulars should change.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Any such change shall be registered within the time prescribed by rule.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Where beer is subject to further fermentation after being packaged, the alcoholic strength by volume to be registered and indicated on the container shall be the strength which the beer is reasonably expected to have when consumed.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 No brew of beer shall be packaged for home consumption if the alcoholic strength by volume thereof exceeds such registered strength after deduction of any tolerance prescribed by rule.<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 If beer in bulk is removed in bond from a customs and excise manufacturing warehouse the alcoholic strength by volume shall be tested before removal and recorded on all documents of removal and reflected in the records required to be kept in terms of the rules.<\/span><\/p>\n

[Subsection (2) substituted by section 2 of Act 44 of 1996 and section 49 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 No beer shall be sold or disposed of by any manufacturer for home consumption except in a container which indicates the brand name, the alcoholic strength by volume and quantity of such beer, and any invoice or other document relating to such sale or disposal of such beer shall indicate the registered brand name thereof.<\/span><\/p>\n

[Subsection (3) substituted by section 49 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Any description on any container of beer bearing an indication of a brand name, alcoholic strength by volume and quantity registered with the Commissioner shall be deemed to be a declaration for the purpose of assessment of duty.<\/span><\/p>\n

[Subsection (4) substituted by section 49 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The Commissioner may exempt beer of any class or kind from any or all of the provisions of subsections (2) and (3).<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If the actual alcoholic strength by volume of any beer in any container not intended for export as contemplated in subsection (9), bearing an indication of a name and alcoholic strength by volume registered with the Commissioner under this section is ascertained, after deduction of any tolerance prescribed by rule, to be higher than the alcoholic strength by volume registered in relation to beer of such name the manufacturer shall be liable for the duty on the full quantity of the brew or blend of brews of beer from which such container was filled according to the actual strength as ascertained in respect of the contents of such container.<\/span><\/p>\n

[Paragraph (a) substituted by section 2 of Act 44 of 1996 and section 49 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 If the Commissioner is unable to establish such full quantity from the records of the manufacturer he may determine a quantity which shall be deemed to be such full quantity.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any beer of any brew or blend of brews of beer referred to in paragraph (a) and not delivered from the stocks of such manufacturer shall be liable to forfeiture.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Every manufacturer shall -<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 test the alcoholic strength by volume of each brew using a method approved by the Commissioner and record the results of each test as prescribed by rule;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 keep a record of the actual quantity of beer in each container size packaged for sale or disposal for home consumption.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Where the average of the test results for any registered brand name over any two successive periods of three months show that the average alcoholic strength by volume, although within any tolerance prescribed by rule, exceeds the registered strength after deduction of any average allowance as may be prescribed by rule, duty shall, if the Commissioner so determines, be payable in respect of such excess strength on all the beer accounted for during such periods.<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 Payment of such duty shall be shown separately on, and included with, the first account presented to the Controller after the end of such period.<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 Where the average alcoholic strength by volume so exceeds the registered strength, the manufacturer shall change the registration within the time prescribed by rule.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Where the actual total quantity of beer of each container size sold or disposed of for home consumption during any period of three months exceeds the calculated total quantity, according to the registration for such container size, and after deduction of any average allowance as may be prescribed by rule, duty shall be payable on the excess quantity.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Such excess quantity shall be shown separately on, and payment of duty thereon included with, the first account presented to the Controller after the end of such period.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 A manufacturer shall not be entitled to any refund of duty if the alcoholic strength referred to in paragraph (b) or the quantity referred to in paragraph (c) is less than the registered strength or quantity, as the case may be.<\/span><\/p>\n

[Subsection (7) added by section 49 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An officer may take samples of any beer at any time and send such samples for analysis to a person designated under paragraph (b).<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may designate any person to analyse such samples.<\/span><\/p>\n

[Subsection (8) added by section 49 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 Any beer intended for export shall only be exported in containers with a distinguishing mark approved by the Commissioner.<\/span><\/p>\n

[Subsection (9) added by section 49 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 The Commissioner may be rule prescribe the following in relation to beer:<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The manner in which alcoholic strength by volume and quantity are determined for the purposes of registration;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the tolerance allowable on registered alcoholic strength by volume;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the average allowances for the purposes of subsection (7)(b)(i) and (c)(i);<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 records to be kept and reports to be furnished of ingredients used, production, test results of the alcoholic strength by volume of brews, quantities manufactured and put in containers, losses and beer returned;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the procedure or method for the taking of samples by an officer; the method of analysis of such sample; the form for reporting on the analysis of such sample by a designated person; the results of such analysis; and any other particulars as may be required on such form;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 the time and circumstances within which any change of the alcoholic strength by volume or quantity is required to be registered;<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 any other reasonable measure for controlling the manufacturing processes or the removal of beer for home consumption or export.<\/span><\/p>\n

[Subsection (10) added by section 49 of Act 53 of 1999]<\/span><\/p>\n

[Section 36 amended by section 4 of Act 103 of 1972 and section 6 of Act 98 of 1980 and substituted by section 25 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 36 (Customs Act) - Specific provisions regarding beer","collection_order":130,"collection":1627,"post_modified":"2018-10-04 13:36:39","post_date":"2018-10-02 14:20:53"},{"ID":"14276","post_content":"

<\/strong>36A.\u00a0 Special provisions in respect of manufacture of goods specified in Section B of Part 2 of <\/strong>Schedule No. 1 and collection of excise duty specified in Section B of Part 2 of Schedule No. 1<\/strong><\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Every manufacturer of excisable goods specified in Section B of Part 2 of Schedule No. 1, and every owner of excisable goods specified in Section B of Part 2 of Schedule No. 1 manufactured for him partly or wholly from materials owned by such owner, shall license his premises as a special customs and excise warehouse for purposes of excise duty specified in Section B of Part 2 of Schedule No. 1 in terms of the provisions of this Act, and no such manufacturer or owner shall manufacture or deal in or with excisable goods specified in Section B of Part 2 of Schedule No. 1 unless he has so licensed his premises.<\/span><\/p>\n

[Subsection (1) substituted by section 2 of Act 98 of 1993 and amended by section 26 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where the value added by any process in the manufacture of excisable goods specified in Section B of Part 2 of Schedule No. 1 is, in the opinion of the Commissioner, low in relation to the manufacturer\u2019s selling price of such goods, or where any process in the manufacture of excisable goods specified in Section B of Part 2 of Schedule No. 1 presents in his opinion exceptional difficulties in the collection of excise duty specified in Section B of Part 2 of Schedule No. 1 in respect of such goods, the provisions of subsection (1) shall apply, and due entry of such goods shall be effected, at such stage in the manufacture of the said goods as he may determine, and the processes which shall be deemed to be included for the purposes of calculating the value for purposes of excise duty specified in Section B of Part 2 of Schedule No. 1 of such goods shall be as determined by him;<\/span><\/p>\n

[Paragraph (a) substituted by section 26 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the Commissioner may, subject to such conditions as he may impose in each case -<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where the production and disposal of any excisable goods specified in Section B of Part 2 of Schedule No. 1 are performed by different persons, or under other circumstances rendering it expedient in his opinion to do so, issue one licence under the provisions of this Act in respect of the premises of two or more persons concerned, and thereupon each such person shall be jointly and severally liable for the excise duty specified in Section B of Part 2 of Schedule No. 1 on all the excisable goods specified in Section B of Part 2 of Schedule No. 1 concerned, any one paying, the other or others to be absolved pro tanto<\/em>;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 include in a special customs and excise warehouse licence issued under this Act in respect of the premises of any manufacturer of excisable goods specified in Section B of Part 2 of Schedule No. 1, any warehouse, depot, agency, branch or other storage place approved by the Commissioner and in which any such goods owned by such manufacturer are stored, and thereupon such goods so stored shall, for the purposes of this Act, be deemed to be in the licensed special customs and excise warehouse of such manufacturer, and the licensee concerned shall be liable as such in all respects for compliance with the requirements of this Act and for the excise duty specified in Section B of Part 2 of Schedule No. 1 on such goods so stored;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 in such circumstances as he may deem expedient, license the premises of any dealer in excisable goods specified in Section B of Part 2 of Schedule No. 1 as a special customs and excise warehouse under the provisions of this Act, and thereupon such dealer shall comply with the requirements of this Act relating to the collection of excise duty specified in Section B of Part 2 of Schedule No. 1 on such excisable goods specified in Section B of Part 2 of Schedule No. 1 as the Commissioner may determine, and be liable for the excise duty specified in Section B of Part 2 of Schedule No. 1 on such goods;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 make such temporary or permanent adjustment to the excise duty value of excisable goods specified in Section B of Part 2 of Schedule No. 1 as he may deem reasonable in circumstances which are in his opinion exceptional.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Excisable goods specified in Section B of Part 2 of Schedule No. 1 manufactured in the Republic by any person for his own use and not for sale or disposal and in circumstances which in the opinion of the Commissioner do not constitute a business venture, may, subject to such conditions as he may impose in each case, be exempted by the Commissioner from the payment of excise duty specified in Section B of Part 2 of Schedule No. 1 thereon.<\/span><\/p>\n

[Subsection (3) substituted by section 26 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Excisable goods specified in Section B of Part 2 of Schedule No. 1 manufactured in the Republic by any person for sale or disposal and in the circumstances which in the opinion of the Commissioner constitute a business venture, or any class or kind of such goods, may, subject to such conditions as he may impose by rule, be exempted by the Commissioner from the payment of excise duty specified in Section B of Part 2 of Schedule No. 1 thereon if -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the average value for purposes of excise duty specified in Section B of Part 2 of Schedule No. 1 of such goods or such class or kind of such goods has during such period or periods as the Commissioner may prescribe by rule, not exceeded such amount as he may so prescribe; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the value for purposes of excise duty specified in Section B of Part 2 of Schedule No. 1 of such goods or such class or kind of such goods is in the opinion of the Commissioner not likely to exceed the amount referred to in paragraph (a) during one calendar year; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 such circumstances as may be prescribed by rule apply.<\/span><\/p>\n

[Subsection (4) substituted by section 26 of Act 45 of 1995]<\/span><\/p>\n

[Section 36A inserted by section 11 of Act 105 of 1969, substituted by section 4 of Act 52 of 1986, amended by section 2 of Act 69 of 1988 and substituted by section 16 of Act 59 of 1990]<\/span><\/p>\n","post_title":"Section 36A (Customs Act) - Special provisions in respect of manufacture of goods specified in Section B of Part 2 of Schedule No. 1 and collection of excise duty specified in that section","collection_order":131,"collection":1627,"post_modified":"2018-10-04 13:41:15","post_date":"2018-10-02 19:16:02"},{"ID":"14278","post_content":"

37. Duties applicable to goods manufactured in a customs and excise warehouse<\/span><\/strong><\/p>\n

<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 if such manufactured goods are not liable to excise duty, the customs rate of duty applicable in terms of Schedules Nos. 1 and 2 on any imported goods used in the manufacture of such manufactured goods and the excise rate of duty applicable in terms of Schedule No. 1 on any excisable goods used in the manufacture of such manufactured goods; and<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 if such manufactured goods are liable to excise duty, the excise rate of duty applicable in terms of Schedule No. 1 on such manufactured goods.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of subsection (1), but subject to the provisions of subsection (4), the Commissioner may, on such conditions as he may in each case impose, for the purpose of preserving any goods in a customs and excise storage warehouse or of reconditioning such goods which, as a result of contamination or deterioration or for any other reason, have become unsaleable or not readily saleable or for the purpose of fulfilling special orders, permit such goods, excluding any marked goods referred to in section 37A<\/a>, to be reconditioned or to be mixed or blended in such warehouse with other goods, and in that event duty shall be paid, in lieu of the duties prescribed in subsection (1), according to the first account taken of any such goods or the total quantity of such reconditioned, mixed or blended goods, whichever quantity is the greater, as follows, namely \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 if such reconditioned, mixed or blended goods are not liable to excise duty, at the customs rate of duty applicable in terms of Schedules Nosection 1 and 2, on any imported goods contained in such reconditioned, mixed or blended goods, and at the excise rate of duty applicable in terms of Schedule No. 1, on any excisable goods contained in such reconditioned, mixed or blended goods; and<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 if such reconditioned, mixed or blended goods are liable to excise duty, at the excise rate of duty applicable in terms of Schedule No. 1, on the total quantity of such reconditioned, mixed or blended goods, and, in addition thereto, duty in an amount equal to the amount by which the customs duty at the rate applicable in terms of Schedules Nosection 1 and 2, on any imported goods contained in such reconditioned, mixed or blended goods, exceeds the excise duty at the rate applicable in terms of this paragraph on such proportion of such reconditioned, mixed or blended goods as is represented by such imported goods contained therein:<\/span><\/p>\n


<\/p>\n

Provided that such reconditioned, mixed or blended goods shall, in either case, qualify for any rebate of duty specified in respect of such goods in any applicable item of Schedule No. 3, 4 or 6.<\/p>\n

[Subsection (2) amended by section 8 of Act 84 of 1987 and section 61 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner has permitted any goods to be reconditioned or to be mixed or blended in a customs and excise storage warehouse with other goods, such warehouse shall, without being licensed as a customs and excise manufacturing warehouse and without approval of the premises or plant thereon, be regarded for the purposes of this Act as a licensed customs and excise manufacturing warehouse: Provided that no rebate for any loss or deficiency in respect of petrol and any distillate fuel so reconditioned, mixed or blended exceeding the rebate specified in section 75\ufeff<\/a>(18)(d) and (f), respectively, shall be allowed on such goods.<\/span><\/p>\n

[Subsection (3) amended by section 8 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Chapter contained, the Commissioner may, on such conditions as he may in each case impose, permit the mixing or blending in such circumstances and at such place as he may specify of any mineral oil products, including fuel levy goods, but excluding any marked goods referred to in section 37A<\/a>, with one another or with other goods whether or not such products or goods are in a customs and excise warehouse or have been entered for home consumption and have passed out of customs and excise control for any purpose, including that of rendering such goods saleable or more readily saleable or of fulfilling special orders.<\/span><\/p>\n

[Paragraph (a) substituted by section 8 of Act 84 of 1987 and section 61 of Act 30 of 1998]<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (2) in so far as they relate to the duty payable and the rebate of duty shall mutatis mutandis<\/em> apply in respect of mineral oil products mixed or blended under this subsection.<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any duty paid in respect of any goods so used for mixing or blending shall be deemed to have been paid in respect of any duty payable in accordance with the provisions of paragraph (b) in respect of the mineral oil products obtained by such mixing or blending.<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Nothing in this section contained shall be construed as authorizing a refund of any amount by which any duty already paid or assessed in respect of any goods so used for mixing or blending exceeds the duty payable under this subsection.<\/span><\/p>\n


<\/span><\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 Any such mineral oil product used in such mixing or blending shall be deemed to consist entirely of imported goods unless it is proved that it consists entirely of excisable goods or it is proved that it contains such a small proportion of imported goods that the Commissioner considers it negligible, in which event such mineral oil product shall be deemed to consist entirely of excisable goods.<\/span><\/p>\n

[Paragraph (e) substituted by section 27 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0 \u00a0\u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) deleted by section 8 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 If any goods to which this Act relates have become mixed by an act or omission which by the exercise of reasonable care could not have been avoided, the Commissioner may apply the provisions of subsection (2), in so far as that subsection relates to the duty payable and any rebate of duty, as if such goods were mixed in a customs and excise storage warehouse with his permission.<\/span><\/p>\n

[Subsection (6) substituted by section 7 of Act 98 of 1980 and section 27 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, the Commissioner may, subject to such conditions as he may in each case impose, regard the mixing of mineral oil products of different classes or kinds as a result of transport by pipeline (except a pipeline used in connection with the loading or discharge of ships or vehicles) or the mixing of imported and locally manufactured mineral oil products of the same class or kind in the ordinary course of transport or storage or distribution in the Republic as not constituting manufacture of a new product, provided the quantities of the constituent products entered before they became so mixed are separately accounted for.<\/span><\/p>\n

[Subsection (7) added by section 8 of Act 95 of 1965 and substituted by section 27 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 There shall be paid on entry for home consumption, in addition to any duty payable in terms of this section and subject to the provisions of sections 27<\/a> (3) and 75<\/a>, surcharge or fuel levy at the rate applicable in terms of Schedule No. 1 on any surcharge goods or fuel levy goods used or incorporated in the manufacture, reconditioning, mixing or blending of any goods to which this section relates and on any such manufactured, reconditioned, mixed or blended goods which are liable to surcharge or fuel levy in terms of the said Schedule.<\/span><\/p>\n

[Subsection (8) added by section 12 of Act 105 of 1969 and substituted by section 8 of Act 84 of 1987 and section 17 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 No person shall recondition, mix or blend any fuel levy goods otherwise than in terms of the provisions of this section.<\/span><\/p>\n

[Subsection (9) added by section 8 of Act 84 of 1987]<\/span><\/p>\n","post_title":"Section 37 (Customs Act) - Duties applicable to goods manufactured in a customs and excise warehouse","collection_order":132,"collection":1627,"post_modified":"2018-11-21 19:25:09","post_date":"2018-10-02 19:16:03"},{"ID":"14280","post_content":"

37A. Special provisions in respect of marked goods and certain goods that are free of duty<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, where \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any goods are classified under and specified in any heading or subheading of Chapter 27 of Part 1 of Schedule No. 1;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 such goods are also classified under and specified in any item of Part 2 and Part 5 of Schedule No. 1;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 such heading or subheading has been expressly quoted in any such item; and<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 a free rate of duty is prescribed in respect of each such heading or subheading and such item,<\/span><\/p>\n

\n<\/p>

such goods shall, as may be prescribed by rule, on importation into or manufacture in the Republic or on being marked, be accounted for in any customs and excise warehouse licensed in terms of this Act.<\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section the Commissioner may, on such conditions as he may impose in each case in order to ensure the proper control over the storage, marking and removal of the goods contemplated in paragraph (a), approve any such warehouse and any licensee or class of licensee of such warehouse;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Unless so approved by the Commissioner, no person shall deal with any such goods in any manner contemplated in paragraph (b).<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If any goods are described in any heading or subheading or item referred to in subsection (1)(a) as marked, the unmarked goods concerned shall be marked by the approved licensee in the approved warehouse by the addition of such marker, in such proportion which is equal to or exceeds, and in accordance with such procedure and control measures, as may in each case be prescribed by rule.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any goods contemplated in subsection (1) shall each be stored separately from all other goods and shall be subject mutatis mutandis<\/em> to the provisions of this Act relating to dutiable goods stored in and removed from a customs and excise warehouse, as may be prescribed by rule.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subparagraph (iii), any reference to \u201cmarked goods\u201d or \u201cmarker\u201d in this or any other section or any heading or subheading of Chapter 27 of Part 1 or in any item of Part 2 or Part 5 of Schedule No. 1 or in any note to such Chapter or Part or in any rule, shall be deemed to be a reference to unmarked goods referred to in subparagraph (ii) which have been marked and the marker which is required to be added as contemplated in paragraph (a);<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 Any reference to \u201cunmarked goods\u201d in this or any other section or in any heading or subheading of Chapter 27 of Part 1 or in any item of Part 2 or Part 5 of Schedule No. 1 or in any note to such Chapter or Part or in any rule, shall be deemed to be a reference to goods which, except for the reference to marked, are of the same description as marked goods and are specified as unmarked goods of such description in any such heading, subheading or item;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 Whenever it is necessary for the purpose of establishing any contravention of any provision of this section, any goods shall be deemed to contain marked goods when such goods contain a proportion of the marker equal to or exceeding that as may be prescribed by rule.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 Such addition of a marker shall be deemed not to constitute mixing or blending for the purposes of \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 se<\/a>ction 37<\/a>; or<\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the classification of any goods under any heading, subheading or item of Schedule No. 1, except as provided in this section.<\/span><\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 The application of the free rate of duty specified in any heading or subheading of Chapter 27 of Part 1 or in any item of Part 2 and Part 5 of Schedule No. 1 in respect of any goods described as marked goods, shall be subject to the provisions of this section.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any person who sells or disposes of in any manner, whether or not for any consideration, any marked goods at any one time in excess of the quantity prescribed by rule, shall issue an invoice to the purchaser, or to any other person to whom the goods are so disposed of, containing such particulars as may be prescribed by rule.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any person who so sells or disposes of marked goods shall keep a copy of such invoice and any person to whom such invoice is issued shall keep such invoice for such period as may be prescribed by rule.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Any person referred to in paragraph (a) and any other person who is at any time in possession of or has under his control any marked goods in excess of the quantity prescribed by rule, shall complete and keep such books, accounts and other documents in such form, reflecting such particulars and for such period and shall comply with any such other requirements, as may be prescribed by rule.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 The provisions of paragraph (a) shall not apply to stock loan transactions between approved licensees of customs and excise warehouses.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 No person shall \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 mix any marked goods in any proportion with distillate fuel or petrol;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 mix any marked goods in any proportion with any lubricity agent for use as fuel in any engine;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 mix any marked goods in any proportion with any lubricity agent, or be in possession of any marked goods mixed in any proportion with any lubricity agent, or be in possession of marked goods for mixing with any lubricity agent in any circumstances or for any purpose, otherwise than in accordance with this section and the rules;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 use any marked goods, whether or not mixed with any other goods in any proportion, as fuel in any engine;<\/span><\/p>\n

\n<\/p>

(v)\u00a0\u00a0\u00a0\u00a0 sell or dispose of in any manner whether or not for any consideration or acquire any marked goods or any marked goods mixed with any lubricity agent, for use as fuel in any engine;<\/span><\/p>\n

\n<\/p>

(vi)\u00a0\u00a0\u00a0 be in possession of or sell any marked goods mixed in any proportion with distillate fuel or petrol;<\/span><\/p>\n

[Subparagraph (vi) substituted by section 122 of Act 60 of 2001]<\/span><\/p>\n

\n<\/p>

(vii)\u00a0\u00a0 be in possession of any marked goods or marked goods mixed in any proportion with any lubricity agent for use as fuel in any engine;<\/span><\/p>\n

\n<\/p>

(viii)\u00a0 remove or neutralise or attempt to remove or neutralise any marker in any marked goods;<\/span><\/p>\n

\n<\/p>

(ix)\u00a0\u00a0\u00a0 add any substance to any marked goods which can prevent or impede the detection of the marker;<\/span><\/p>\n

\n<\/p>

(x)\u00a0\u00a0\u00a0\u00a0 be in possession of any marked goods or sell or dispose of in any manner whether or not for any consideration or acquire any marked goods in which is present any substance which or the colour of which can prevent or impede the detection of the marker;<\/span><\/p>\n

\n<\/p>

(xi)\u00a0\u00a0\u00a0 mix any unmarked goods with any marked goods; or<\/span><\/p>\n

\n<\/p>

(xii)\u00a0\u00a0 unless approved by, and subject to such conditions as may be imposed by, the Commissioner, import any goods containing the marker.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any person who so mixes or uses or sells or disposes or acquires or possesses any marked goods or so adds any substance to any marked goods or so removes or neutralises or attempts to remove or to neutralise any marker or any person to whom any invoice referred to in subsection (3)(a) has been issued in respect of the marked goods concerned, shall, in addition to any other liability incurred in terms of this Act, be liable, as the Commissioner may determine, for the payment of an amount not exceeding the duty that may be leviable on any distillate fuel, petrol, lubricity agent or unmarked goods in accordance with the provisions of Schedule No. 1, whichever yields the greatest amount of duty, in respect of all marked goods which \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 are in the possession or under the control of such person or on any premises in the possession or under the control of such person; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 were previously sold or disposed of or purchased or were in the possession or under the control of such person or on any premises in the possession or under the control of such person at any time, unless it is shown within 30 days from the date of any demand for payment of any amount in terms of this section that the goods concerned have not been dealt with contrary to the provisions of paragraph (a).<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(i) \u00a0\u00a0\u00a0\u00a0 If different rates of duty on such distillate fuel, petrol, lubricity agents or unmarked goods were in force during any period in respect of which the duties are calculated for the purposes of the payment referred to in paragraph (b), the highest rate in force at the relevant time shall be applied for the purposes of calculating the duty payable as provided in paragraph (b).<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 For the purposes of calculating the duty payable on any marked goods mixed with distillate fuel, petrol, unmarked goods or lubricity agent in any tank, including the fuel tank of any engine, such duty shall be calculated, on the total quantity of such mixed goods, in accordance with the provisions of paragraph (b).<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, any person who, contrary to subsection (3) and the rules, fails to \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 keep any invoice issued or a copy thereof;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 issue any invoice;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 complete and keep the books, accounts and documents; or<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 forthwith furnish any officer at such officer\u2019s request with such invoice or copy thereof and the books, accounts and documents, required to be completed and kept,<\/span><\/p>\n

\n<\/p>

shall, in addition to any other liability incurred in terms of this Act, in respect of the goods to which such failure relates, be liable, as the Commissioner may determine, for the payment of an amount not exceeding the duty that may be leviable on any distillate fuel, petrol, lubricity agents or unmarked goods in accordance with the provisions of Schedule No. 1, whichever yields the greatest amount of duty, unless it is shown within 30 days of the date of any demand for payment of such amount in terms of this section that the goods concerned have not been dealt with contrary to the provisions of this section.<\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 Any amount of which any person is liable in terms of this section shall be payable upon demand by the Commissioner.<\/span><\/p>\n

\n<\/p>

(f)\u00a0\u00a0\u00a0\u00a0 Payment of any amount in respect of the marked goods referred to in paragraph (b)(i) shall not absolve the person concerned from compliance with the provisions of paragraph (a).<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section an officer may \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 take samples of any goods in any tank or other container or in any fuel tank of any engine;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 analyse such samples or send them for analysis to any person designated under paragraph (c)(ii);<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 stop and detain any vehicle or mobile apparatus with or without the assistance of any traffic officer or member of the South African Police Service or the South African National Defence Force;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 detain any ship with or without the assistance of any member of the South African Police Service or the South African National Defence Force.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The provisions of section 106<\/a> (2) shall mutatis mutandis<\/em> apply to any sample taken under this subsection.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 The Commissioner may \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 by rule prescribe the form for reporting on any vehicle or mobile apparatus stopped or premises visited, or any person concerned with such vehicle, mobile apparatus or premises; or on any procedure or method for the taking or analysis of any sample by an officer; or on the results of such analysis and any other particulars as may be required on such form;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 designate any person to analyse any such sample;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 by rule prescribe the form for reporting on the analysis of such sample by such designated person, the results of such analysis and any other particulars as may be required on such form;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 by rule prescribe the method for sealing any tank or container.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 Any person who is any way concerned with any marked goods or any vehicle or mobile apparatus or any premises where any tank or other container is situated, shall furnish an officer on demand with any particulars which he is able to provide for the purposes of the completion of the report referred to in paragraph (c).<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 Whenever an officer has detained any ship, vehicle, mobile, apparatus, engine, tank or other container or goods in terms of this Act for the purposes of investigating any matter to which this section relates, he shall not, if any goods are tested for the presence of a marker, take any action to enforce any other provision of this Act, unless he is in possession of a report by the person designated under subsection (5)(c)(ii) or by any person in the employ of and authorised by such designated person, on the prescribed form, which contains particulars indicating that the goods concerned have been dealt with contrary to the provisions of this section.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any person who is any way concerned with such goods as contemplated in subsection (4)(b) shall be liable in respect thereof for payment of an amount calculated on the same basis as provided in that subsection.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Any goods otherwise found by an officer to have been dealt with contrary to the provisions of this section and any goods which have been used in so dealing with those goods shall be liable to forfeiture in accordance with this Act<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 The owner or whoever has possession or control of any goods, ship, vehicle, mobile apparatus, engine, tank or other container, shall be liable for any reasonable costs and expenses, including the costs of analysing any sample, incurred by, and charges due to, the Commissioner in the handling of and dealing with any such goods, ship, vehicle, mobile apparatus, engine, tank or other container for the purposes of this section.<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of subsection (4) and anything to the contrary in any other provision of this Act, whenever any marked goods have become mixed with or contaminated by unmarked goods or any other goods, by an act or omission which by the exercise of reasonable care could not have been avoided, such mixing or contamination shall, in the event that the proportion of the marker present in such mixed or contaminated goods is less than the proportion prescribed by rule in terms of subsection (2)(a), but is equal to or exceeds the proportion prescribed by rule in terms of subsection (2)(c)(iii), be reported immediately to the Commissioner, unless such mixing or contamination occurs within a licensed customs and excise warehouse, and the licensee complies with the provisions of subparagraphs (i) and (ii) of paragraph (b), and a report of each such event is prepared and kept available for inspection by an officer.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Such goods shall, subject to the approval of the Commissioner and to such conditions as the Commissioner may in each case impose \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 be mixed or blended with other goods by the licensee of a customs and excise warehouse until the proportion of the marker is less than the proportion prescribed by rule in terms of subsection (2)(c)(iii), in which case the total quantity of such mixed or blended goods shall be liable to the duty applicable to such goods in terms of Schedule No. 1 on removal from such warehouse; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 be delivered to any person who is registered as required by the rules, for mixing or blending with other goods where such mixed or blended goods are not capable of use as fuel in any engine.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 If the Commissioner for any reason finds that such mixed or contaminated marked goods cannot be dealt with as contemplated in paragraph (b) within any reasonable period determined by the Commissioner, such goods shall on expiry of such period be regarded as having been abandoned to the Commissioner and may thereafter be disposed of in such manner as the Commissioner considers reasonable in the circumstances.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 The licensee of the customs and excise warehouse, the purchaser or any other person to whom the marked goods were disposed of or whoever had control thereof when such mixing or contamination occurred shall be liable for any reasonable costs and expenses incurred by and charges due to the Commissioner in respect of any handling of and dealing with such goods in accordance with the provisions of paragraph (b) or (c).<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0 Any person who deals with such mixed or contaminated goods contrary to the provisions of paragraph (b), shall, in addition to any other liability incurred in terms of this Act, be liable in respect of the total quantity of such goods for payment of an amount calculated on the same basis as provided in subsection (4)(b).<\/span><\/p>\n

\u00a0<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Where any goods may be disposed of in terms of section 90<\/a>, the Commissioner may, notwithstanding the provisions of that section, but subject to such conditions as the Commissioner may in each case impose, which may include conditions requiring payment of any amount determined by the Commissioner \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 dispose of such goods for mixing or blending with other goods as contemplated in subsection (7)(b);<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 dispose of such goods in any other manner which the Commissioner considers reasonable in the circumstances; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 order the destruction of such goods.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The person from whom the goods were seized shall be liable for any reasonable costs and expenses incurred by and charges due to the Commissioner in respect of the handling of and dealing with such good as contemplated in paragraph (a).<\/span><\/p>\n

\u00a0<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 No person may acquire or sell or dispose of in any manner, whether or not for any consideration, or be in possession of or have under his control or use \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any goods, other than marked goods, for which provision is made free of duty in Schedule No. 1 as contemplated in subsection (1)(a); or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 any marked goods mixed with any lubricity agent,<\/span><\/p>\n

\n<\/p>

except in accordance with the provisions of this section and the rules.<\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 In addition to the provisions of this subsection and any rule made thereunder, except as otherwise provided in any rule, any marked goods mixed or intended to be mixed with any lubricity agent shall be subject to the provisions of this section and the rules relating to marked goods.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Where any person is required by any rule made under paragraph (d) to register with the Commissioner, the Commissioner may \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 require before registration that such person furnishes security in such form, nature or amount as the Commissioner may determine;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 at any time require that such security be altered or renewed in such manner as the Commissioner may determine;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 determine the particulars to be furnished on application for registration and the requirements to be complied with before such application is considered;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 register such person subject to such conditions as the Commissioner may in each case impose;<\/span><\/p>\n

\n<\/p>

(v)\u00a0\u00a0\u00a0\u00a0 refuse to register any person or class of persons and cancel the registration of any person who has dealt with any goods contrary to the provisions of this section or the rules or any other provision of this Act and refuse re-registration of such person.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 The Commissioner may for the purposes of this section, by rule, prescribe the following:<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The persons who are required to register and the goods and activities in respect of which they are required to register;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 quantities which shall be subject to any such rule;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 the conditions on which and the purposes for which any marked goods may be mixed with any lubricity agent;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 the conditions on which and the purposes for which any person may sell or dispose of in any manner, whether or not for any consideration, or be in possession of or use, any goods contemplated in this section;<\/span><\/p>\n

\n<\/p>

(v)\u00a0\u00a0\u00a0\u00a0 any invoice to be issued, the particulars on such invoice, the person who shall keep such invoice or copy thereof, the persons who are required to complete and keep books, accounts and other documents, the form in which they shall be kept, the particulars to be reflected therein and the period for which they are required to be kept;<\/span><\/p>\n

\n<\/p>

(vi)\u00a0\u00a0\u00a0 restrictions in respect of the removal and export of any goods to which this section applies;<\/span><\/p>\n

\n<\/p>

(vii)\u00a0\u00a0 all matters which are required or permitted in terms of this section to be prescribed by rule;<\/span><\/p>\n

\n<\/p>

(viii)\u00a0 any other matter which the Commissioner may consider necessary and useful to regulate the lawful and prevent the unlawful distribution and consumption of any goods to which this section applies.<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 No goods referred to in paragraph (a)(i) shall be used for any other purpose than that for which they are removed from a customs and excise warehouse and in accordance with the conditions imposed by the Commissioner and those prescribed in the rules, except with the prior permission of the Commissioner and on payment of the duties leviable in terms of Schedule No. 1 in respect of unmarked goods: Provided that if the Commissioner so permits, the goods may be mixed or blended with other goods in which case the provisions of subsection (7) shall mutatis mutandis<\/em> apply to such goods.<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 If any goods referred to in paragraph (a)(i) are dealt with contrary to the provisions of this section and the rules, any person who had possession or control of such goods at the time they were so dealt with, shall, in addition to any other liability incurred in terms of this Act, be liable in respect of such goods for payment of an amount calculated on the same basis as provided in subsection (4)(b).<\/span><\/p>\n

\u00a0<\/p>\n

(10)\u00a0\u00a0 No person shall be entitled to any compensation for any loss or damage arising out of any bona fide action of an officer or any person who assists him under the provisions of this section.<\/span><\/p>\n

\u00a0<\/p>\n

(11)\u00a0\u00a0 The provisions of section 44A<\/a> shall mutatis mutandis <\/em>apply in respect of the liability incurred by any person in terms of this section.<\/span><\/p>\n","post_title":"Section 37A (Customs Act) - Special provisions in respect of marked goods and certain goods that are free of duty","collection_order":133,"collection":1627,"post_modified":"2018-10-08 18:16:09","post_date":"2018-10-02 19:16:05"},{"ID":"15000","post_content":"

(12)\u00a0\u00a0 For the purposes of this section \u2013<\/span><\/p>\n

<\/p>\n

\u201cengine\u201d<\/strong> referred to in subsection (4)(a) and (c)(ii), (5)(a)(i) and (6)(a) means any engine in any machine, machinery, plant, equipment, apparatus, vehicle or ship, classifiable under any heading or subheading of Chapters 84 to 87 and 89 of Part 1 of Schedule No. 1;<\/p>\n

[Definition of \u201cengine\u201d substituted by section 122 of Act 60 of 2001]<\/span><\/p>\n","post_title":"\"Engine\" definition of section 37A(12) of Customs Act","collection_order":134,"collection":1627,"post_modified":"2018-10-06 18:41:26","post_date":"2018-10-06 18:15:09"},{"ID":"15002","post_content":"

\u201cinvoice\u201d<\/strong> means a document, whether in its original form or in a form approved by the Commissioner, and which contains such particulars as may be prescribed by rule;<\/p>\n","post_title":"\"Invoice\" definition of section 37A(12) of Customs Act","collection_order":135,"collection":1627,"post_modified":"2018-10-08 18:18:09","post_date":"2018-10-06 18:18:05"},{"ID":"15004","post_content":"

\u201cship\u201d<\/strong> includes any ship classifiable under any heading or subheading of Chapter 89 of Part 1 of Schedule No. 1;<\/p>\n","post_title":"\"Ship\" definition of section 37A(12) of Customs Act","collection_order":136,"collection":1627,"post_modified":"2018-10-08 18:18:13","post_date":"2018-10-06 18:18:02"},{"ID":"15006","post_content":"

\u201cvehicle\u201d i<\/strong>ncludes any vehicle classifiable under any heading or subheading of Chapters 86 and 87 of Part 1 of Schedule No. 1.<\/p>\n

[Section 37A inserted by section 62 of Act 30 of 1998 and substituted by section 50 of Act 53 of 1999]<\/span><\/p>\n","post_title":"\"Vehicle\" definition of section 37A(12) of Customs Act","collection_order":137,"collection":1627,"post_modified":"2018-10-06 18:41:23","post_date":"2018-10-06 18:17:59"},{"ID":"14282","post_content":"

37B.\u00a0 Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, unless the context otherwise indicates -<\/span><\/p>\n","post_title":"Section 37B (Customs Act) - Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol","collection_order":138,"collection":1627,"post_modified":"2018-10-04 14:17:44","post_date":"2018-10-02 19:16:07"},{"ID":"14911","post_content":"

\u201cbiofuel\u201d<\/strong> means any goods used as liquid fuel manufactured from any vegetable or other material, not being any material from which mineral fuels, oils or other goods are obtained as provided in Chapter 27 of Part 1 of Schedule No. 1;<\/p>\n","post_title":"\"Biofuel\" definition of section 37B of Customs Act","collection_order":139,"collection":1627,"post_modified":"2018-10-08 18:18:24","post_date":"2018-10-04 14:06:38"},{"ID":"14913","post_content":"

\u201cbiodiesel\u201d<\/strong> means a biofuel as specified in and described in any note to any heading or in any subheading of Part 1 of Schedule No. 1, any item of Section A of Part 2 or Part 5 of the said Schedule No. 1 or any item of Schedule No. 3, 4, 5 or 6 capable of use as a substitute for or an additive to distillate fuel;<\/p>\n","post_title":"\"Biodiesel\" definition of section 37B of Customs Act","collection_order":140,"collection":1627,"post_modified":"2018-10-08 18:18:29","post_date":"2018-10-04 14:07:13"},{"ID":"14915","post_content":"

\u201cbioethanol\u201d<\/strong> means a biofuel as specified in and described in any note to any heading or in any subheading of Part 1 of Schedule No. 1, any item of Section A of Part 2 or Part 5 of the said Schedule no. 1 or any item of Schedule No. 3, 4, 5 or 6 capable of use as a substitute for or additive to petrol;<\/p>\n","post_title":"\"Bioethanol\" definition of section 37B of Customs Act","collection_order":141,"collection":1627,"post_modified":"2018-10-08 18:18:33","post_date":"2018-10-04 14:10:48"},{"ID":"14917","post_content":"

\u201cdistillate fuel\u201d<\/strong> or \u201cdiesel\u201d<\/strong> means distillate fuel defined in the Notes to Chapter 27 of Part 1 of Schedule No 1 and liable to customs duty as specified in the said Part 1 and to excise duty and fuel levy as specified in Section A of Part 2 and Part 5, respectively, of Schedule No. 1;<\/p>\n","post_title":"\"Distillate fuel\" or \"diesel\" definition of section 37B of Customs Act","collection_order":142,"collection":1627,"post_modified":"2018-10-08 18:18:39","post_date":"2018-10-04 14:10:46"},{"ID":"14919","post_content":"

\u201cmanufacture\u201d<\/strong> in relation to biofuel includes mixing biofuel with distillate fuel or petrol;<\/p>\n","post_title":"\"Manufacture\" definition of section 37B of Customs Act","collection_order":143,"collection":1627,"post_modified":"2018-10-08 18:18:44","post_date":"2018-10-04 14:10:43"},{"ID":"14921","post_content":"

\u201cpetrol\u201d<\/strong> means petrol as defined in the Notes to Chapter 27 of Part 1 of Schedule No 1 and liable to customs duty as specified in the said Part 1 and to excise duty and fuel levy as specified in Section A of Part 2 and Part 5, respectively, of Schedule No. 1.<\/p>\n","post_title":"\"Petrol\" definition of section 37B of Customs Act","collection_order":144,"collection":1627,"post_modified":"2018-10-08 18:18:50","post_date":"2018-10-04 14:10:41"},{"ID":"14930","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Except where otherwise provided-<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0 in this section;<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 by the Minister in any amendment of any Schedule in terms of any provision of this Act: or<\/span><\/p>\n

\n<\/p>

(cc)\u00a0\u00a0\u00a0 by the Commissioner in any rule,<\/span><\/p>\n

\n<\/p>

the provisions of this Act governing the administration of excisable goods or fuel levy goods, including the manufacture, levying of duty and granting of any rebate or refund of duty on such goods, shall apply mutatis mutandis<\/em> to biofuel.<\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 For the purposes of paragraph (i) unless otherwise specified in any Schedule or rule such provisions relating to distillate fuel or petrol shall be deemed to include respectively a reference to biodiesel or bioethanol or any mixtures thereof with distillate fuel or petrol.<\/span><\/p>\n

[Paragraph (a) substituted by section 114 of Act 32 of 2004 effective on 1 April 2006]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, by rule exempt any person or class of persons from licensing in respect of any manufacturing process in the production of biofuel or any goods used in the production of biofuel.<\/span><\/p>\n

[Paragraph (b) substituted by section 20 of Act 21 of 2006 with effect from 29 March 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, except if any provision of this Act otherwise provides, in respect of biofuel manufactured in the Republic by any person registered for such a purpose under section 59A<\/a> \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0by rule exempt for any period such person from payment of duty in respect of any quantity of biofuel manufactured by him or her;<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 cancel any such exemption under circumstances prescribed by rule;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 prescribe, subject to paragraph (b), conditions and other requirements in respect of such exemption;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 prescribe procedures relating to the manufacture and removal of biofuel for home consumption.<\/span><\/p>\n

[Paragraph (c) inserted by section 114 of Act 32 of 2004 effective on 1 April 2006 and substituted by section 20 of Act 21 of 2006 effective on 29 March 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Minister may, in any amendment of any Schedule under any provision of this Act, specify \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in which proportion distillate fuel and biodiesel or petrol and bioethanol may be mixed to be classifiable under any tariff heading or item;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 a different rate of duty and extent of rebate or refund on the basis of the proportionate content of distillate fuel or biodiesel or petrol or bioethanol in any such mixture.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner may \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 require any manufacturer or seller of biofuel to register in terms of section 59A<\/a>;<\/span><\/p>\n

[Paragraph (a) substituted by section 114 of Act 32 of 2004 effective on 1 April 2006 and section 20 of Act 21 of 2006 with effect from 7 February 2007]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 make rules \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 to exempt any person who is required to licence under any provision of this Act from furnishing security;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 concerning payment of duty, accounts to be kept and procedures regulating the manufacture, storage, disposal or use of biofuel;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 to delegate, subject to section 3<\/a>(2), any power which may be exercised and assign any duty that shall be performed by the Commissioner in terms of this Act to any officer;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 regarding all matters which are required or permitted in terms of this section to be prescribed by rule;<\/span><\/p>\n

\n<\/p>

(v)\u00a0\u00a0\u00a0\u00a0 in respect of any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.<\/span><\/p>\n

[Section 37B inserted by section 103 of Act 74 of 2002 effective on 1 April 2006]<\/span><\/p>\n","post_title":"Subsections (2) to (4) of section 37B of Customs Act","collection_order":145,"collection":1627,"post_modified":"2018-10-08 18:19:49","post_date":"2018-10-04 14:21:50"},{"ID":"14284","post_content":"

CHAPTER V<\/strong><\/h1>\n

\u00a0<\/strong><\/p>\n

CLEARANCE AND ORIGIN OF GOODS; LIABILITY FOR AND PAYMENT OF DUTIES<\/strong><\/p>\n","post_title":"Chapter V - Clearance and origin of goods; liability for and payment of duties","collection_order":146,"collection":1627,"post_modified":"2018-10-04 14:27:58","post_date":"2018-10-02 19:16:09"},{"ID":"14286","post_content":"

38. Entry of goods and time of entry<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0Every importer of goods shall within seven days of the date on which such goods are, in terms of section ten deemed to have been imported except in respect of goods in a container depot as provided for in section 43<\/a>(1)(a) or within such time as the Commissioner may prescribe by rule in respect of any type of cargo, means of carriage or any person having control thereof after landing, make due entry of those goods as contemplated in section 39<\/a>: Provided that, subject to the permission of the Controller-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 containers temporarily imported;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 human remains;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 goods which in the opinion of the Commissioner are of no commercial value;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 goods imported under an international carnet; and<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 goods of a value for duty purposes not exceeding R500, and on which no duty is payable in terms of Schedule No. 1,<\/span><\/p>\n

[Paragraph (a)\u00a0amended by\u00a0section\u00a05\u00a0of\u00a0Act\u00a071 of 1975, by\u00a0section\u00a0123(a)\u00a0of\u00a0Act 60 of 2001\u00a0and by\u00a0section 9\u00a0of\u00a0Act 16 of 2022]<\/span><\/p>\n

<\/p>\n

need not be so entered.<\/p>\n

[Paragraph (a) amended by section 5 of Act 71 of 1975 and section 123 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(aA)\u00a0 The Commissioner may, in respect of dutiable goods imported by air of a value for duty purposes not exceeding R500 and for which immediate clearance is requested, allow a licensee of any premises licensed under the provisions of this Act to remove such goods for home consumption and to pay the duties due at such time on compliance with such conditions as the Commissioner may specify by rule and impose in each case.<\/span><\/p>\n

[Paragraph (aA) inserted by section 123 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Any importer may, at any place appointed under the provisions of this Act for the entry of goods, make such entry of goods which have been loaded on a ship or delivered to the carrier which conveys the goods by vehicle to the Republic for discharge at that place, notwithstanding the fact that such ship or vehicle has not yet arrived at that place.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 If any goods referred to in subparagraph (i) have not been so loaded at the time of entry as provided in section 45<\/a>(2), the importer shall be guilty of an offence and those goods shall be deemed not to have been entered.<\/span><\/p>\n

[Paragraph (b) substituted by section 18 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) substituted by section 18 of Act 59 of 1990 and deleted by section 123 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Every exporter of any goods shall, before such goods are exported from the Republic, deliver, during the hours of any day prescribed by rule, to the Controller a bill of entry in the prescribed form, but the Commissioner may \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 if no export duty is payable on and no obligation or condition is to be fulfilled or complied with under any law in respect of such goods; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of goods to be exported overland by way of a vehicle (excluding an aircraft and a train) which are loaded for export at a place other than a place appointed under section 6<\/a> where goods may be entered for customs and excise purposes,<\/span><\/p>\n

<\/p>\n

allow such a bill of entry to be delivered at such time as he deems reasonable.<\/span><\/p>\n

[Paragraph (a) amended by section 18 of Act 59 of 1990 and section 28 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of paragraph (a), in relation to the delivery of a bill of entry, the goods referred to therein shall be deemed to have been exported from the Republic \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the case of goods to be exported in a ship, at the time when such goods are delivered to the port authority, a depot operator, the master of the ship concerned or a container operator, as the case may be;<\/span><\/p>\n

[Subparagraph (i) substituted by section 28 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of goods to be exported in an aircraft, at the time when such goods are delivered to the pilot of the aircraft concerned or are brought within the control area of the airport authority concerned, as the case may be;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 in the case of goods to be exported in a train, at the time when such goods are delivered to the railway authority;<\/span><\/p>\n

[Subparagraph (iii) substituted by section 28 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 in the case of goods to be exported overland in a vehicle (excluding an aircraft and a train), subject to the provisions of paragraph (a), at the time when such goods are loaded on the vehicle concerned.<\/span><\/p>\n

[Subsection (3) substituted by section 2 of Act 89 of 1983]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule permit any excisable goods or fuel levy goods and any class or kind of imported goods, which he may specify by rule, to be removed from a customs and excise warehouse on the issuing by the owner of such goods of a prescribed certificate or an invoice or other document prescribed or approved by the Commissioner, and the payment of duty on such goods at a time and in a manner specified by rule, and such certificate, invoice or other document, shall for the purposes of section 20<\/a>(4), and subject to the provisions of section 39<\/a>(2A), be deemed to be a due entry from the time of removal of those goods from the customs and excise warehouse.<\/span><\/p>\n

[Paragraph (a) substituted by section 9 of Act 84 of 1987, section 18 of Act 59 of 1990 and section 28 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 No such goods may be removed from a customs and excise warehouse or appropriated for use by the owner prior to or without the issuing of such certificate, invoice or other document.<\/span><\/p>\n

[Subsection (4) substituted by section 13 of Act 105 of 1969]<\/span><\/p>\n

<\/p>\n

(5)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner may by rule permit the removal of any dutiable imported goods from a licensed customs and excise storage warehouse on the issuing by the licensee of such warehouse of a certificate, an invoice or such other document as the Commissioner may prescribe or approve by rule, if-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 both the licensee of the customs and excise storage warehouse and the importer of the goods are accredited in terms of section 64E<\/a>;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the licensee of the storage warehouse and the importer of the goods both comply with such conditions as the Commissioner may prescribe generally by rule or determine in a specific instance;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the licensee of the warehouse keeps such accounts or records of such receipts and removals as the Commissioner may require;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 the goods are removed from the warehouse for home consumption or such other purpose as the Commissioner may allow; and<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 the duty on such goods is paid at the time and in a manner specified by rule.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Any document referred to in paragraph (a) and issued by a licensee contemplated in that paragraph shall, for the purposes of section 20<\/a>(4), and subject to the provisions of section 39<\/a>(2A), be deemed to be a due entry from the time of removal of those goods from the customs and excise storage warehouse.<\/span><\/p>\n

[Subsection (5) inserted by section 38 of Act 60 of 2008 \u2013 commencement date of subsection (5) to be proclaimed]<\/span><\/p>\n

<\/p>\n

(6)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, if liquid bulk goods, as may be prescribed by rule, are stored in a special customs and excise storage warehouse licensed as contemplated in section 21<\/a>(3), the licensee of that warehouse may, subject to compliance with such conditions and procedures as the Commissioner may prescribe by rule, deduct from the quantity received in the warehouse, the actual losses arising from the storage in or removal of goods from that warehouse.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Notwithstanding paragraph (a), the Minister may determine a maximum percentage loss in respect of any class or kind of such goods by notice in the Gazette<\/em>.<\/span><\/p>\n

[Subsection (6) inserted by section 38 of Act 60 of 2008 \u2013 commencement date of subsection (6) to be proclaimed]<\/span><\/p>\n","post_title":"Section 38 (Customs Act) - Entry of goods and time of entry","collection_order":147,"collection":1627,"post_modified":"2024-01-17 21:09:07","post_date":"2018-10-02 19:16:10"},{"ID":"14288","post_content":"

38A.\u00a0Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft<\/span><\/strong><\/p>\n

<\/p>\n

(1)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 This section applies to stores or spares and equipment \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 stored in a licensed special customs and excise storage warehouse contemplated in section 21<\/a>(1) and supplied by the licensee; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if goods in free circulation, supplied by any person, including a person who is the licensee of such warehouse (referred to in this section as the \u2018exporter\u2019), to foreign-going ships or aircraft.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, stores or spares and equipment free of duty may be stored in such a warehouse as may be prescribed by rule.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Unless otherwise specified by rule, stores or spares and equipment in such a warehouse may only be removed and delivered by the licensee.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Except as otherwise provided in this section or any rules made thereunder, any provision relating to a special customs and excise storage warehouse contemplated in section 21<\/a>(1) and of sections 18A<\/a>, 38<\/a>, 59A<\/a>, 60<\/a>, 64E<\/a> and 101<\/a> shall, as may be applicable, apply mutatis mutandis<\/em> to the storage in, and the removal of goods from, such warehouse.<\/span><\/p>\n

<\/p>\n

(e)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 In this section and any provision of any Schedule or rule relating to stores or stores or spares and equipment for foreign-going ships or aircraft, \u2018foreign-going ship\u2019, \u2018foreign-going aircraft\u2019, \u2018goods in free circulation\u2019, \u2018spares and equipment\u2019, \u2018stores\u2019 and any other expression required to be defined shall, unless the context otherwise indicates, have the meaning assigned thereto in the rules for this section.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 In this section, unless the context otherwise indicates, \u2018goods\u2019 means the \u2018stores or spares and equipment\u2019 contemplated in this section.<\/span><\/p>\n

<\/p>\n

(2)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner may by rule permit the licensee of such a warehouse or an exporter to supply goods to foreign-going ships or aircraft on the issuing by that licensee or exporter of a dispatch and delivery note or such other document as the Commissioner may prescribe or approve by rule, if the licensee or exporter-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 .\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0;<\/span><\/span><\/p>\n

[Subparagraph (i)\u00a0deleted by\u00a0section 13\u00a0of\u00a0Act 21 of 2021\u00a0effective on 19 January, 2022]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 for the purpose of electronic communication with the Commissioner, is a registered user in accordance with the provisions of section 101A<\/a> and the rules made thereunder;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 complies with such conditions as the Commissioner may prescribe generally by rule or require in a specific instance; and<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 keeps such books, accounts or other documents or data created by a computer of goods received, including goods returned, and removals as the Commissioner may prescribe generally by rule or require in a specific instance.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Any document issued by the licensee or exporter as contemplated in paragraph (a) shall, for the purpose of section 20<\/a>(4) and subject to paragraph (c), be deemed to be due entry for export from the time of removal of such goods from the special customs and excise storage warehouse or the place from where the goods in free circulation are exported, as the case may be.<\/span><\/p>\n

<\/p>\n

(c)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Any licensee who removes such goods from such a warehouse, or an exporter who exports such goods, by means of the issuing of a dispatch and delivery note or other document referred to in paragraph (a) shall deliver to the Controller a validating bill of entry export declaring those goods at the time, in the manner and containing such particulars as may be specified by rule in respect of such dispatch and delivery note or other document.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Where any goods for which such a dispatch and delivery note or other document is issued is lost, destroyed, stolen or damaged after removal the licensee or exporter must at the same time pay the duty due on the goods.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 permit the return of stores or spares and equipment supplied by the licensee or exporter as contemplated in this section to the licensed premises or other place, as the case may be;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 require the submission of dispatch and delivery notes or other documents electronically by such a person or class of persons in respect of such goods, in such circumstances and on such conditions and subject to compliance with such procedures as may be prescribed by rule.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule prescribe for the purposes of this section or section 21<\/a>(1)-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 definitions as contemplated in subsection (1);<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 goods to which this section relates and any requirement to control the storage, removal and return of such goods;<\/span><\/p>\n

<\/p>\n

(c)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the form of and the particulars to be slated on the dispatch and delivery note, any invoice or other document;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the documents that must accompany the movement in each case of any stores, spares and equipment when removed for delivery by the licensee or exporter;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 books, accounts and other documents and data to be kept;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 all matters required or permitted by this section to be prescribed by rule;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 any other matter which the Commissioner may consider reasonably necessary and useful for the effective administration of the provisions contained in this section.<\/span><\/p>\n

[Section 38A inserted by section 28 of Act 18 of 2009]<\/span><\/p>\n","post_title":"Section 38A (Customs Act) - Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft","collection_order":148,"collection":1627,"post_modified":"2022-02-16 16:57:18","post_date":"2018-10-02 19:16:12"},{"ID":"14290","post_content":"

39. Importer and exporter to produce documents and pay duties<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The person entering any imported goods for any purpose in terms of the provisions of this Act shall deliver, during the hours of any day prescribed by rule, to the Controller a bill of entry in the prescribed form, setting forth the full particulars as indicated on the form and as required by the Controller, and according to the purpose (to be specified on such bill of entry) for which the goods are being entered, and shall make and subscribe to a declaration in the prescribed form, as to the correctness of the particulars and purpose shown on such bill of entry.<\/span><\/p>\n

[Paragraph (a) substituted by section 4 of Act 110 of 1979, section 19 of Act 59 of 1990 and section 29 of Act 45 of 1995]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 At the same time the said person shall deliver such duplicates of the bill of entry as may be prescribed or as may be required by the Controller and shall pay all duties due on the goods: Provided that the Commissioner may, on such conditions, including conditions relating to security, as may be determined by him, allow the deferment of payment of duties due in respect of such relevant bills of entry and for such periods as he may specify.<\/span><\/p>\n

[Paragraph (b) amended by section 10 of Act 84 of 1987]<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 The said person shall further produce the transport document or such other document in lieu thereof as may be approved by the Commissioner, invoices as prescribed, shipper\u2019s statement of expenses incurred by him, copy of the confirmation of sale or other contract of purchase and sale, importer\u2019s written clearing instructions, unless exempted by rule, and such other documents relating to such goods as the Controller may require in each case and answer all such questions relating to such goods as may be put to him by the Controller, and furnish in such manner as the Commissioner may determine such information regarding the tariff classification of such goods as the Commissioner may require.<\/span><\/p>\n

[Paragraph (c) substituted by section 1 of Act 85 of 1968, section 1 of Act 93 of 1978, section 4 of Act 110 of 1979 and section 29 of Act 45 of 1995]<\/span><\/p>\n

\n<\/p>

(cA)\u00a0 The Commissioner may, subject to such conditions as he may determine, allow the said person to produce in lieu of any document required to be produced in terms of paragraph (c), a document purporting to be a copy of any such document and obtained by means of microfilming or any other process, and which shall, subject to compliance with such conditions, for all purposes have all the effects of the original document concerned.<\/span><\/p>\n

[Paragraph (cA) inserted by section 8 of Act 98 of 1980]<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 The said person shall also, in respect of any such class or kind of goods as may be specified by the Commissioner by rule or any goods to which circumstances so specified apply, produce to the Controller for retention by him, such a sample as may be so specified and a true copy of any invoice or other document relating to such goods or of any blueprint, illustration, drawing, plan or illustrated and descriptive literature so specified in respect of such goods and relating to such goods.<\/span><\/p>\n

[Paragraph (d) substituted by section 1 of Act 85 of 1968]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If any goods intended for export are liable to any export duty under this Act, the amount thereof shall be stated in the bill of entry relating to such goods and shall be payable upon presentation of such entry to the Controller.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 No such bill of entry shall be valid, nor shall any person export such goods, until the duty has been paid to the Controller.<\/span><\/p>\n

\u00a0<\/p>\n

(2A)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any person who removes goods from a customs and excise warehouse by means of the issuing of a certificate, invoice or other document referred to in section 38<\/a>(4) shall present to the Controller a validating bill of entry in the prescribed form at the time and in the manner specified by rule in respect of any such certificate, invoice or other document, and shall pay at the prescribed time to the Controller the duty due on the goods to which such certificate, invoice or other document relates.<\/span><\/p>\n

[Paragraph (a) substituted by section 29 of Act 45 of 1995]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The said person shall present to the Controller such validating bill of entry setting forth the full particulars indicated thereon, and the declaration shall be duly signed by the prescribed person and there shall be as many duplicates and such supporting documents as may be prescribed or as may be required by the Controller.<\/span><\/p>\n

[Subsection (2A) inserted by section 14 of Act 105 of 1969]<\/span><\/p>\n

\u00a0<\/p>\n

(2B)\u00a0 The Commissioner may specify the documents to be produced by the exporter upon entry for exportation in respect of any goods exported or any class or kind of goods exported or any goods exported in circumstances or to a destination specified by him.<\/span><\/p>\n

[Subsection (2B) inserted by section 3 of Act 69 of 1988]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule specify the manner in which bills of entry for goods of any such class or kind as may be specified in such rule, or goods imported or exported in such manner or such circumstances as may be so specified, shall be delivered.<\/span><\/p>\n

[Subsection (3) substituted by section 1 of Act 85 of 1968]<\/span><\/p>\n","post_title":"Section 39 (Customs Act) - Importer and exporter to produce documents and pay duties","collection_order":149,"collection":1627,"post_modified":"2018-10-08 18:27:26","post_date":"2018-10-02 19:16:13"},{"ID":"14292","post_content":"

39A. \u00a0 Sale in transit<\/span><\/strong><\/h2>\n

Notwithstanding anything to the contrary in this Act contained, the importer of any goods purchased from any South African consignee after shipment of those goods but before the date of entry thereof, shall produce to the Controller the invoice relating to such purchase, and the price actually paid or payable for those goods by virtue of such purchase shall, for the purposes of section 65<\/a> (1), be the transaction value of those goods.<\/p>\n

[Section 39A inserted by section 5 of Act 101 of 1985]<\/span><\/p>\n","post_title":"Section 39A (Customs Act) - Sale in transit","collection_order":150,"collection":1627,"post_modified":"2018-10-08 18:27:58","post_date":"2018-10-02 19:16:15"},{"ID":"14294","post_content":"

39B.\u00a0\u00a0 Simplified clearance and release procedures<\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In this section and for the purposes of sections 39C<\/a> and 39D<\/a>, unless the context indicates otherwise-<\/span><\/p>\n","post_title":"Section 39B (Customs Act) - Simplified clearance and release procedures","collection_order":151,"collection":1627,"post_modified":"2018-10-08 18:28:23","post_date":"2018-10-02 19:16:16"},{"ID":"14939","post_content":"

\u2018incomplete bill of entry\u2019<\/strong> means a bill of entry containing at least the particulars as specified in subsection (5)(a) and prescribed by rule or determined in a specific instance;<\/p>\n","post_title":"\"Incomplete bill of entry\" definition of section 39B of Customs Act","collection_order":152,"collection":1627,"post_modified":"2018-10-06 18:41:46","post_date":"2018-10-04 14:52:29"},{"ID":"14941","post_content":"

\u2018periodic bill of entry\u2019<\/strong> means a supplementary bill of entry in respect of a previously delivered provisional or an incomplete bill of entry, which is delivered to the Commissioner periodically within the period prescribed in section 39C<\/a>;<\/p>\n","post_title":"\"Periodic bill of entry\" definition of section 39B of Customs Act","collection_order":153,"collection":1627,"post_modified":"2018-10-08 18:28:46","post_date":"2018-10-04 14:52:26"},{"ID":"14943","post_content":"

\u2018provisional bill of entry\u2019<\/strong> means a bill of entry containing all the particulars as set out on the prescribed form, but provisionally declaring certain particulars subject to delivery of a supplementary bill of entry by means of which the provisional particulars are corrected; and<\/p>\n","post_title":"\"Provisional bill of entry\" definition of section 39B of Customs Act","collection_order":154,"collection":1627,"post_modified":"2018-10-06 18:41:51","post_date":"2018-10-04 14:52:23"},{"ID":"14945","post_content":"

\u2018supplementary bill of entry\u2019<\/strong> means a bill of entry that corrects a provisional bill of entry or completes an incomplete bill of entry and which, as contemplated in subsection (10), together with the provisional or incomplete bill of entry, complies with the requirements of section 39<\/a> and any other provision of this Act relating to the entry of the goods concerned.<\/p>\n","post_title":"\"Supplementary bill of entry\" definition of section 39B of Customs Act","collection_order":155,"collection":1627,"post_modified":"2018-10-08 18:29:07","post_date":"2018-10-04 14:52:20"},{"ID":"14947","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner may, in accordance with the provisions of this section, generally and for a specific period or in a specific instance allow an importer or exporter to deliver a provisional or an incomplete bill of entry where the said person does not have all the information or documents required to make due entry.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 An application for a provisional or an incomplete bill of entry may be made in respect of-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any imported goods to be entered for-<\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 home consumption (including entry under any item of Schedule No. 3, 4 or 6);<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 removal in bond; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 placing in a licensed customs and excise warehouse; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 goods intended to be exported from the Republic.<\/span><\/p>\n

\n<\/p>

(4)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, any approval by the Commissioner for the use of a provisional or an incomplete bill of entry in respect of goods to be removed in bond, shall be subject to such special procedures and conditions as the Commissioner may specify by rule or determine in a specific instance.<\/span><\/p>\n

\u00a0<\/p>\n

(5)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Except where the Commissioner otherwise determines, an incomplete bill of entry shall-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 contain at least-<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0the purpose for which the goods are being entered according to the prescribed purpose code;<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 the name of the consignor, consignee and any applicable learing agent;<\/span><\/p>\n

\n<\/p>

(cc)\u00a0\u00a0\u00a0 the value of the goods;<\/span><\/p>\n

\n<\/p>

(dd)\u00a0\u00a0 the origin of the goods;<\/span><\/p>\n

\n<\/p>

(ee)\u00a0\u00a0\u00a0the quantity of the goods;<\/span><\/p>\n

\n<\/p>

(ff)\u00a0\u00a0\u00a0 a sufficiently precise description of the goods to determine the tariff heading and whether the importation or exportation thereof is prohibited or restricted under any law and, if so restricted, shall be accompanied by the required documentation authorising the importation or exportation of the goods concerned;<\/span><\/p>\n

\n<\/p>

(gg)\u00a0\u00a0 applicable marks and numbers;<\/span><\/p>\n

\n<\/p>

(hh)\u00a0\u00a0 container numbers;<\/span><\/p>\n

\n<\/p>

(ij)\u00a0\u00a0\u00a0\u00a0 container seal numbers;<\/span><\/p>\n

\n<\/p>

(kk)\u00a0\u00a0 cargo reference or cargo tracking numbers;<\/span><\/p>\n

\n<\/p>

(ll)\u00a0\u00a0\u00a0\u00a0 Unique Consignment Reference (UCR) numbers referred to in the rules for section 38<\/a>; and<\/span><\/p>\n

\n<\/p>

(mm) the transport document number and date; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 contain such other particulars as the Commissioner may prescribe by rule and that are required to-<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0calculate the amount of security that may be required to be lodged in respect of such goods;<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 identify the consignment and achieve effective customs control over the goods concerned; and<\/span><\/p>\n

\n<\/p>

(cc)\u00a0\u00a0\u00a0 release the goods.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, on good cause shown, allow an importer or exporter, who is not able to declare the correct value of the goods, to declare a provisional value considered reasonable by the Commissioner.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 The Commissioner may prescribe generally by rule or determine in a specific instance the supporting documentation that must accompany an application for an incomplete bill of entry.<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 A provisional bill of entry shall set forth the full particulars as indicated on the form and shall-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 reflect the purpose for which the goods are being entered according to the prescribed purpose code;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 contain a declaration by the importer or exporter stating the particulars that are only provisional;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 be supported by the documents referred to in section 39<\/a> and, where applicable, by any documentation required under any other law authorising the importation or exportation of the goods.<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 An importer or exporter must, unless the Commissioner grants an extension under section 38<\/a>(1)(a)(iii) or (3)(a)(ii), deliver any application for a provisional or an incomplete bill of entry within the periods contemplated in section 38<\/a>(1)(a) or (3)(a).<\/span><\/p>\n

\u00a0<\/p>\n

(8)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may require any person applying for a provisional or an incomplete bill of entry to furnish the amount of security that the Commissioner may require in respect of any duties that may be payable, or become payable on such goods, pending the delivery of the supplementary bill of entry.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, any goods entered on a provisional or an incomplete bill of entry, shall be subject to-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the duty leviable thereon at the time; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the fulfilment of any obligation in terms of this Act in respect of any procedure under which the goods are entered, from the time of entry of those goods.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section \u2018time of entry\u2019 shall be deemed to be the time when the provisional or incomplete bill of entry is delivered as contemplated in subsection (12), and where the goods concerned are released in terms of that subsection.<\/span><\/p>\n

\u00a0<\/p>\n

(9)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An importer shall, within seven days from the date of the delivery of a provisional or an incomplete bill of entry, and an exporter before the goods are exported unless exempted as contemplated in section 38<\/a>(3)(a), deliver a supplementary bill of entry and pay any duty that may be due in respect thereof in compliance with the requirements of section 39<\/a>(1) and (2), but any document authorising the importation or exportation of goods and presented with the application for a provisional or an incomplete bill of entry need not again be produced unless the Controller so requires.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 A supplementary bill of entry shall include a reference to the relevant provisional or incomplete bill of entry.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 A supplementary bill of entry shall be delivered to the same office where the provisional or incomplete bill of entry to which it relates was delivered.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, on application by the importer or exporter before expiry of the period specified in paragraph (a), extend that period by not more than seven days where the Commissioner is satisfied that reasonable grounds exist on which the importer or exporter is not able to obtain the necessary information or documents in order to deliver the supplementary bill of entry.<\/span><\/p>\n

\u00a0<\/p>\n

(10)\u00a0\u00a0 Any supplementary bill of entry and any provisional or incomplete bill of entry preceding it and in respect of which it is made, shall be deemed to constitute a single indivisible bill of entry taking effect on the date of delivery of the provisional or incomplete bill of entry and shall on acceptance of the supplementary bill of entry for the purposes of this Act, be deemed to be due entry made of the goods concerned from that date.<\/span><\/p>\n

\u00a0<\/p>\n

(11)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may refuse an application for a provisional or an incomplete bill of entry in terms of this section where-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the importer or exporter concerned-<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0has been convicted of a serious offence or repeated less serious offences under this Act;<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 has failed to provide valid reasons for not being in possession of the information or documents contemplated in section 39<\/a> and any other provision of this Act;<\/span><\/p>\n

\n<\/p>

(cc)\u00a0\u00a0\u00a0 is not able to comply with subsection (5);<\/span><\/p>\n

\n<\/p>

(dd)\u00a0\u00a0 is not registered as an importer or exporter as contemplated in section 59A<\/a> and the rules made thereunder; or<\/span><\/p>\n

\n<\/p>

(ee)\u00a0\u00a0\u00a0has failed to lodge the amount of security required by the Commissioner;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the importation or exportation of the goods concerned is restricted under any other law and the importer or exporter is not in possession of the required documentation authorising the importation or exportation of the goods;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 the importer or exporter has not applied for a provisional or an incomplete bill of entry within the period specified in subsection (7).<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner has refused an application for a provisional or an incomplete bill of entry, the importer or exporter concerned shall, where the relevant period prescribed in section 38<\/a>(1)(a) or (3)(a)-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 has not yet expired, make due entry of the goods before the expiry of such a period;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 has expired, or will expire within three days from the date of refusal, make due entry of the goods within five days from the date of refusal and such period shall be deemed to be an extension granted by the Commissioner as contemplated in section 38<\/a>(1)(a) or (3)(a).<\/span><\/p>\n

\u00a0<\/p>\n

(12)\u00a0\u00a0 The delivery of a provisional or an incomplete bill of entry to the Commissioner or a Controller, as appropriate, shall be deemed for the purposes of this section to be a finalised application for a provisional or an incomplete bill of entry by the importer or exporter concerned and the release of the goods entered on such a bill of entry by the Commissioner or a Controller shall be deemed to be the authorisation contemplated in subsection (2).<\/span><\/p>\n

\u00a0<\/p>\n

(13)\u00a0\u00a0 The Commissioner may by rule-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 designate the customs offices authorised to accept applications for provisional or incomplete bills of entry;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 limit the application of the provisions of this section to a certain class or kind of goods or exclude certain classes or kinds of goods if such goods-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 present an undue risk to revenue;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 are entered for a purpose that will not be facilitated by the subsequent delivery of a supplementary bill of entry;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 are of a nature not suitable for control by a supplementary bill of entry or post-importation audit;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 prescribe the manner in which the release of goods entered on a provisional or an incomplete bill of entry may be authorised; and<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 prescribe any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of this section.<\/span><\/p>\n

[Section 39B inserted by section 34 of Act 61 of 2008 \u2013 commencement date of section 39B to be proclaimed]<\/span><\/p>\n","post_title":"Subparagraphs (2) to (13) of section 39B of Customs Act","collection_order":156,"collection":1627,"post_modified":"2018-10-08 18:31:20","post_date":"2018-10-04 14:56:01"},{"ID":"14296","post_content":"

39C.\u00a0\u00a0\u00a0 Simplified clearance and release procedures for authorised persons<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner may, in accordance with this section, allow an importer or exporter accredited in terms of section 64E<\/a>, or a category of authorised persons specified by rule, to-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 obtain release of goods imported or for export on delivery of an incomplete bill of entry as the Commissioner may prescribe generally by rule or determine in a specific instance;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 periodically deliver a supplementary bill of entry in respect of a specific preceding incomplete bill of entry as may be specified in such rule.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Unless the context otherwise indicates, the provisions of section 39B<\/a>(1), (2), (3), (4), (5), (7), (9), (10), (11), (12) and (13) apply mutatis mutandis<\/em> to this section.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 An authorised importer or exporter shall, within a period of seven days from the last day of the preceding month, deliver a supplementary bill of entry in respect of each incomplete bill of entry delivered during that month and pay any duties due on such goods in accordance with the requirements of section 39<\/a>(1) and (2).<\/span><\/p>\n

[Section 39C inserted by section 34 of Act 61 of 2008 - commencement date of section 39C o be proclaimed]<\/span><\/p>\n","post_title":"Section 39C (Customs Act) - Simplified clearance and release procedures for authorised persons","collection_order":157,"collection":1627,"post_modified":"2018-10-08 18:32:45","post_date":"2018-10-02 19:16:17"},{"ID":"14298","post_content":"

39D.\u00a0\u00a0 Simplified procedures for immediate release of goods<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in any provision of this Act, the Commissioner may-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 subject to such conditions as the Commissioner may prescribe generally by rule or may determine in a specific instance;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 in respect of a class or kind of goods specified in such rule; and<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 for which immediate clearance and release are requested,<\/span><\/p>\n

\n<\/p>

authorise the clearance and release of such goods on the basis of-<\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0 the information affixed to documents and parcels contained in a consignment of postal goods not imported through the South African Post Office Limited if the Commissioner records such information, or is satisfied that such information is being recorded for purposes of record and audit;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0 a transport document containing the minimum information as specified by the Commissioner and presented electronically by the responsible carrier or cargo reporter referred to in the rules contemplated in section 8<\/a>, within such a period prior to the arrival or departure of the ship, aircraft or vehicle carrying such goods as may be prescribed by rule; or<\/span><\/p>\n

\n<\/p>

(iii)<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0an incomplete bill of entry contemplated in section 39B<\/a> containing the information required in terms of that section; or<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 other information or documents as may be prescribed by the Commissioner by rule,<\/span><\/p>\n

\n<\/p>

and, if true and correct, such information or documents shall, subject to payment of any duty due on such goods in such a manner and within such a period as may be specified by rule, be deemed to be a due entry of the goods for the purposes of this Act from the date of delivery of such documents where the Commissioner authorises clearance and release of those goods.<\/p>\n

[Commencement date of subsection (1) to be proclaimed]<\/span><\/p>\n

\u00a0<\/p>\n

(2)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (1) do not apply to-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0 goods of which the importation or exportation is prohibited or restricted in terms of any law;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0 goods of a customs value exceeding a limit specified by rule;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0 dutiable goods liable to duty in excess of a limit specified by rule;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 any class or kind of goods that the Commissioner consider-<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0 to be a high risk to revenue; or<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 not suitable for clearance and release as contemplated in subsection (1).<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 An importer or exporter of goods contemplated in paragraph (a), must make due entry of such goods as required in terms of sections 38<\/a> and 39<\/a>.<\/span><\/p>\n

[Commencement date of subsection (2) to be proclaimed]<\/span><\/p>\n

\u00a0<\/p>\n

(3)<\/span><\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, an importer who is unable to make due entry of goods imported may apply to the Commissioner for the immediate release of such goods as contemplated in paragraph (b), if the-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0 importer provides sufficient reasons why immediate release of the goods is required;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0 importer applies for such immediate release within the periods contemplated in section 38<\/a>(1)(a);<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0 Commissioner is satisfied that the importer will subsequently make due entry of the goods as required by section 39<\/a>;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 importer satisfies the Commissioner that the importation of the goods concerned is not prohibited or restricted in terms of any other law, or if so restricted, provides the Commissioner with the required documentation authorising the importation thereof;<\/span><\/p>\n

\n<\/p>

(v)\u00a0\u00a0\u00a0\u00a0 importer or agent lodges such security as the Commissioner may require in respect of any duties due on such goods pending the delivery of the bill of entry contemplated in subparagraph (iii) and payment of such duties; and<\/span><\/p>\n

\n<\/p>

(vi)\u00a0\u00a0\u00a0 application for immediate clearance is accompanied by such essential documentation as may be prescribed by rule or determined by the Commissioner in a specific instance; or<\/span><\/p>\n

\n<\/p>

(vii)\u00a0\u00a0 importer complies with such other requirements as may be prescribed by rule.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Application for immediate release in the circumstances contemplated in paragraph (a), shall be\u00a0 made on a bill of entry, in the prescribed form endorsed in a manner prescribed by rule to-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0 indicate that its purpose is solely to apply to the Commissioner for immediate release of the goods described therein; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0 furnish an undertaking to comply with the provisions of this section and the rules made thereunder.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 A bill of entry endorsed in the manner contemplated in paragraph (b) shall be deemed not to be due entry.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 An importer who has been granted immediate release of goods in terms of the provisions in this subsection must make due entry of such goods within the period contemplated in section 38<\/a>(1)(a) and such bill of entry shall be deemed to be effective from the date that release is granted.<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 The Commissioner may prescribe by rule the manner of release and conditions in terms of which release of such goods may be authorised.<\/span><\/p>\n

\n<\/p>

(f)\u00a0\u00a0\u00a0\u00a0 Where the importer applies to the Commissioner for an extension before expiry of the period contemplated in section 38<\/a>(1)(a), the Commissioner may extend that period by not more than seven days where the Commissioner is satisfied that reasonable grounds exist on which the importer is not able to obtain the necessary information or documents to make due entry of the goods.<\/span><\/p>\n

\u00a0<\/p>\n

(4)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may refuse any application for immediate release of goods in a manner contemplated in subsection (3) where the importer has failed to comply with any condition prescribed therein or the rules or any condition imposed by the Commissioner.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner has refused such an application, the importer concerned shall, within five days of such refusal-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 make due entry of the goods as contemplated in section 39<\/a>; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 otherwise deal with the goods as the Commissioner may direct,<\/span><\/p>\n

\n<\/p>

failing which the goods shall be regarded as uncleared.<\/p>\n

[Section 39D inserted by section 34 of Act 61 of 2008]<\/span><\/p>\n","post_title":"Section 39D (Customs Act) - Simplified procedures for immediate release of goods","collection_order":158,"collection":1627,"post_modified":"2018-10-08 18:35:14","post_date":"2018-10-02 19:16:19"},{"ID":"14300","post_content":"

40. Validity of entries<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 No entry shall be valid unless \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the case of imported or exported goods, the description and particulars of the goods and the marks and particulars of the packages declared in that entry correspond with the description and particulars of the goods and the marks and particulars of the packages as reported in terms of section 7<\/a> or 12<\/a> or in any certificate, permit or other document, by which the importation or exportation of those goods is authorized;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the goods have been properly described in the entry by the denomination and with the characters, tariff heading and item numbers and circumstances according to which they are charged with duty or are admitted under any provision of this Act or are permitted to be imported or exported;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the true value of the goods on which duty is leviable or which is required to be declared under the provisions of this Act and the true territory of origin, territory of export and means of carriage have been declared;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0in the case of goods purchased by or sold, consigned or disposed of to any person in or outside the Republic, a correct and sufficient invoice thereof, as prescribed, has been produced to the Controller;<\/span><\/p>\n

[Paragraph (d)\u00a0substituted by\u00a0section 2\u00a0of\u00a0Act 93 of 1978\u00a0and by\u00a0section 35(1)(a)\u00a0of\u00a0Act 61 of 2008\u00a0effective on 1 June, 2021]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the correct duty due has been paid: Provided that no bill of entry shall be invalid by reason of any deferment referred to in the proviso to section 39<\/a> (1)(b).<\/span><\/p>\n

[Paragraph (e) amended by section 11 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Goods taken or delivered or removed by virtue of an entry which is not valid out of any ship, aircraft, vehicle, transit shed, container terminal, container depot, customs and excise warehouse or other place where they have been deposited with the sanction of the Controller, shall be deemed to be goods landed or taken without due entry thereof: Provided that if such goods are included in any entry embracing more than one package, and it is shown that the invalidity arose without wilful default or negligence of anyone connected with the goods, and that such invalidity does not exist as to all the packages in that entry then only the packages not validly entered shall be deemed to have been landed or taken without due entry.<\/span><\/p>\n

[Subsection (2) amended by section 6 of Act 71 of 1975]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of sections 76<\/a> and 77<\/a> and on such conditions as the Commissioner may impose and on payment of such fees as he may prescribe by rule \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0an importer or exporter or a manufacturer of goods shall on discovering that a bill of entry delivered by him or her-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 does not in every respect comply with\u00a0section 39; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0 is invalid in terms of\u00a0subsection (1)\u00a0of this section,<\/span><\/p>\n

<\/p>\n

adjust that bill of entry without delay by means of-<\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 a voucher of correction; or<\/span><\/p>\n

<\/p>\n

(C)\u00a0\u00a0\u00a0 in such other manner as the Commissioner may prescribe; or<\/span><\/p>\n

[Subparagraph (i) substituted by. section 35(1)(b) of Act 61 of 2008 and by section 12(a) of Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0a bill of entry has been passed in error by reason of duty having been paid on goods intended for storage or manufacture in a customs and excise warehouse under section 20<\/a> or for purposes of use under rebate of duty under section 75<\/a>; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 an importer, exporter or manufacturer on good cause shown, requests substitution thereof by another bill of entry in circumstances other than those contemplated in item (aa),<\/span><\/p>\n

<\/p>\n

the Commissioner may allow the importer, exporter or manufacturer concerned to adjust that bill of entry by substitution of a fresh bill of entry and cancellation of the original bill of entry, provided such goods, where a rebate of duty is being claimed, qualified at the time the duty was paid in all respects for that rebate<\/p>\n

[Subparagraph (ii) substituted by section 3 of Act 89 of 1983 and section 35 of Act 61 of 2008]<\/span><\/p>\n

<\/p>\n

Provided that where the purpose for which the goods are entered as specified on a bill of entry is not correct, such bill of entry must be adjusted in terms of\u00a0subparagraph (ii),<\/p>\n

<\/p>\n

and provided further that acceptance of such voucher or fresh bill of entry shall not indemnify such importer or exporter or manufacturer against any fine or penalty provided for in this Act.<\/p>\n

[Paragraph (a)\u00a0substituted by\u00a0section 4\u00a0of\u00a0Act 86 of 1982\u00a0and amended by\u00a0section 30\u00a0of\u00a0Act 45 of 1995\u00a0and by\u00a0section 12(b)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(aA)\u00a0 The provisions of paragraph (a)(ii) shall apply mutatis mutandis<\/em> in respect of a bill of entry in which goods have according to the tariff heading, tariff subheading, item or circumstances according to which such goods are charged with duty, been described in error as goods other than goods intended for \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 storage or manufacture in a customs and excise warehouse under section 20<\/a>; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 purposes or use under rebate of duty under section 75<\/a>,<\/span><\/p>\n

<\/p>\n

in consequence of the fact that \u2013<\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0a determination of any such tariff heading, tariff subheading or item is, under section 47\ufeff<\/a>(9)(d), amended with retrospective effect as from a date before or on the date on which the goods described in such bill of entry have been entered for home consumption;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 any such determination is, under the said section 47<\/a>(9)(d), withdrawn with such retrospective effect, and a new determination is thereunder made with effect from such withdrawal; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 any Schedule is amended with such retrospective effect,<\/span><\/p>\n

<\/p>\n

and in which such goods, if such amendment or new determination had been in operation on the date on which such goods were so entered, would have been described as goods intended for the said storage or manufacture or the said purposes or use.<\/p>\n

[Paragraph (aA) inserted by section 3 of Act 89 of 1983]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 No application for such substitution as is referred to in paragraph (a)(ii) or in that paragraph as read with paragraph (aA) shall be considered by the Commissioner unless it is received by the Controller, supported by the necessary documents and other evidence to prove that such substitution is justified where the application relates to-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 a substitution contemplated in paragraph (a)(ii)(aa), within a period of six months-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0from the date of entry for home consumption as provided in section 45<\/a>(2), of the goods to which the application relates; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 in the case of any amendment of a determination referred to in item (aa) of paragraph (aA) or of a new determination referred to in item (bb) of the said paragraph (aA), from the date on which such amendment is effected or such new determination is made or, if such amendment or new determination is published by notice in the Gazette, the date on which such amendment or new determination is so published; or (cc) in the case of an amendment referred to in item<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0of the said paragraph (aA), from the date on which such amendment is published by notice in the Gazette<\/em>; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0 a substitution contemplated in paragraph (a)(ii)(bb), within a period of one month from the date the goods were entered on the bill of entry for which substitution is required or within such longer period as the Commissioner may prescribe by rule or determine in a specific instance.<\/span><\/p>\n

[Paragraph (b) added by section 5 of Act 105 of 1976, substituted by section 3 of Act 89 of 1983 and amended by section 11 of Act 84 of 1987 and section 4 of Act 68 of 1989 and substituted by section 35 of Act 61 of 2008 ]<\/span><\/p>\n

\u00a0[Subsection (3) amended by section 9 of Act 95 of 1965]<\/span><\/p>\n","post_title":"Section 40 (Customs Act) - Validity of entries","collection_order":159,"collection":1627,"post_modified":"2022-02-16 16:32:13","post_date":"2018-10-02 19:16:20"},{"ID":"14302","post_content":"

41. Particulars on invoices<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The exporter of any goods imported into or exported from the Republic or the owner of any excisable goods or fuel levy goods manufactured in any customs and excise warehouse shall render a true, correct and sufficient invoice, certificate of value and certificate of origin of such goods in such form and declaring such particulars of such goods as may be prescribed in the rules and as may be necessary to make a valid entry of such goods and shall furnish such additional information in connection with such invoice, certificate, particulars or goods as the Commissioner may, for the purposes of this Act, require at any time: Provided that different requirements may be prescribed in the rules in respect of invoices and certificates relating to goods of different classes or kinds or goods to which different circumstances specified in the rules apply.<\/span><\/p>\n

[Subsection (1) substituted by section 15 of Act 105 of 1969, amended by section 12 of Act 84 of 1987 and section 20 of Act 59 of 1990 and substituted by section 31 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Every exporter or manufacturer shall allocate to any goods of a class or kind specified in the rules for the purposes of this subsection and exported to or from or manufactured in the Republic a distinctive and permanent identification number, code, description, character or other mark in such manner and in accordance with such method as may be prescribed in the rules and such number, code, description, character or other mark shall be quoted or reproduced in all prescribed invoices relating to such goods and in all such other documents relating to such goods as may be specified in the rules.<\/span><\/p>\n

[Subsection (2) substituted by section 41 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 All particulars in any prescribed invoice and certificate in respect of imported goods shall relate to the goods in the condition in which they are imported into the Republic and for the purposes of section 107<\/a>(2) no change in such condition shall be deemed to have taken place between the time of importation and the time of any examination or analysis decided upon by the Controller or the Commissioner unless the importer is able to satisfy the Commissioner of any such change and the extent thereof: Provided that the Commissioner may refuse to act upon the result of any such examination or analysis if the particulars in such invoice are thereby proved to be incorrect.<\/span><\/p>\n

[Subsection (3) amended by section 41 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 All particulars necessary to make a valid entry and all particulars in respect of the transaction value or of any commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate, remission or other information whatever which relates to and has a bearing on such value shall be declared by the exporter in any prescribed invoice in respect of any imported goods and such particulars shall, except where the Commissioner otherwise determines, relate to the final amount of such transaction value or commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate or remission and to the final particulars or information regarding such goods.<\/span><\/p>\n

[Paragraph (a) substituted by section 6 of Act 112 of 1977, section 3 of Act 93 of 1978 and section 5 of Act 86 of 1982]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0 Any particulars referred to in paragraph (a) and declared in any prescribed invoice or certificate in respect of any imported goods shall be subject to any amount credited or debited on the transaction by the exporter or to any refund on the transaction made or becoming due by the exporter or any amount paid or becoming due to the exporter (directly or indirectly, in money or in kind or in any other manner) or to any change of any nature whatever in such particulars in respect of such goods after the date of issue of such invoice or certificate.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0 Whenever an event referred to in subparagraph (i) occurs-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 the exporter shall effect an amendment to the invoice or certificate by issuing-<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0\u00a0 an amended invoice or certificate replacing the previous one\u037e or<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0\u00a0 a credit or debit note, if an amount reflected on the invoice is amended\u037e and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0the importer shall produce such amended invoice or certificate or credit or debit note to the Controller within one month of receipt thereof and report the circumstances to him.<\/span><\/p>\n

[Paragraph (b) substituted by section 13 of Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 If any particulars referred to in paragraph (a) of any imported goods are not declared in the prescribed invoice or certificate in respect thereof or if any change in the particulars declared in any prescribed invoice or certificate relating to any imported goods which occurs after the date of issue of any such invoice or certificate is not forthwith reported to the Controller by the importer of such goods or if the Commissioner has reason to believe that an offence referred to in section 86<\/a>(f) or (g) has been committed in respect of any imported goods the Commissioner may determine a transaction value, origin, date of purchase, quantity, description or the characteristics of such goods according to the best information available to him, which shall, subject to the provisions of this Act, be deemed to be the transaction value, origin, date of purchase, quantity, description or the characteristics of such goods.<\/span><\/p>\n

[Paragraph (c) substituted by section 6 of Act 112 of 1977, section 5 of Act 86 of 1982 and section 17 of Act 32 of 2005]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (d) added by section 6 of Act 112 of 1977 and deleted by section 22 of Act 21 of 2006]<\/span><\/p>\n

[Section 41 substituted by section 2 of Act No. 85 of 1986]<\/span><\/p>\n","post_title":"Section 41 (Customs Act) - Particulars on invoices","collection_order":160,"collection":1627,"post_modified":"2021-02-17 20:39:55","post_date":"2018-10-02 19:16:22"},{"ID":"14304","post_content":"

42. Entry by bill of sight<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 If any importer makes and subscribes to a declaration that he cannot for want of full information make due entry of any goods, the Controller may accept an entry by bill of sight for those goods by the best description which can be given, and may grant a warrant in respect thereof so that the same may be landed and brought to a place indicated by the Controller at the risk and expense of the importer for the purpose of being seen and examined by him there in the presence of the Controller.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The importer shall make due entry of those goods within three days of the date on which they were brought to the place of examination which shall be regarded as a special State warehouse for the purpose of securing the duties thereon until the goods are duly entered and removed or delivered in accordance with this Act.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 In default of due entry such goods may after three months of the date of receipt thereof into the said place of examination be disposed of in the manner described in section 43<\/a>.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 No goods entered by bill of sight in terms of this section shall be removed without due entry after sight, and the penalties prescribed in this Act in respect of the incorrect or false entry of goods are also applicable in respect of the said due entry after sight.<\/span><\/p>\n","post_title":"Section 42 (Customs Act) - Entry by bill of sight","collection_order":161,"collection":1627,"post_modified":"2018-10-08 18:42:26","post_date":"2018-10-02 19:16:24"},{"ID":"14306","post_content":"

43. Disposal of goods on failure to make due entry, goods imported or to be exported in contravention of any other law and seized and abandoned goods<\/strong><\/span><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0If entry of any goods imported or goods to be exported on which an export duty is payable has not been made under the provisions of section 38-\ufeff<\/a><\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the case of goods in a container depot within 28 days from the date the goods were landed; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in the case of any other goods, on expiry of the period stated in, or prescribed in any rule contemplated in, subsection (1) or (3)(b) of the said section,<\/span><\/p>\n

[Paragraph (b)\u00a0amended by\u00a0section 13(c)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

the master, pilot or other carrier, container operator, depot operator, person in control of a container terminal or transit shed or other person who has control of such goods in terms of any provision of this Act shall furnish a list thereof together with all available documents to the Controller and shall remove the goods to-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the State warehouse; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 such other place indicated by the Controller; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the Controller may \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where any such person fails to remove the goods as required in terms of subparagraph (i) or (ii), at the risk and expense of such person, so remove the goods; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 allow the goods, subject to such conditions as the Controller may impose, to remain under the control of such person.<\/span><\/p>\n

[Subsection (1) substituted by section 32(a) of Act 45 of 1995, by section 124(a) of Act 60 of 2001 and amended by section 45(a) of Act 30 of 2002 and by section 13(b) of Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Whenever any goods are so removed to or allowed to remain at any place other than the State warehouse such a place shall, subject to the provisions of this section, be deemed to be a State warehouse for the purposes of this Act.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Any person who has control of any premises where such goods are stored shall \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 be responsible for such goods as if the goods were kept in a State warehouse from the date the Controller so indicates or so allows the goods to remain at such place;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 be liable for the duty on such goods as long as the goods remain at such place;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 be entitled to payment of\u00a0 the outstanding amount due in respect of the storage of those goods at the time of sale from the proceeds of the sale of those goods as charges according to the order contemplated in subsection (3).<\/span><\/p>\n

[Subparagraph (iii) substituted by section 92 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(bA)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Where any person who has control of premises as contemplated in paragraph (b) is entitled to payment in terms of that paragraph, that person may not, whether or not he or she receives any amount from the proceeds of sale as contemplated in that paragraph, collect any storage charges from the purchaser of the goods on a sale.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Where the goods are cleared and delivery granted by the Controller before the time of sale of the goods as contemplated in paragraph (b), the person having control thereof is entitled to collect his or her storage charges in respect of the goods and no State warehouse rent is payable for the time the goods remained under control of that person.<\/span><\/p>\n

[Paragraph (bA) inserted by section 92 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0\u00a0The Commissioner shall compile a list of all the goods in the State warehouse or deemed to be in the State warehouse as provided in this section reflecting the date of importation or intended export, the distinguishing marks and numbers, a description of the goods, the name and address of the importer or exporter, if known, the name of the carrier and any other relevant person contemplated in subparagraph (ee), the location of the goods and any other information available and shall-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 obtain and keep a copy of the manifest, transport document, outturn report and any other document available relating to the exportation, carriage and importation of the goods;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 update the list weekly;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 display the list on a notice board in the office of the Controller and at the State warehouse;<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 place the list on the SARS website specified by rule and keep a printout of such list and every amendment thereof;<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0notify by facsimile transmission or other means the importer or exporter, where the importer or exporter and the address of the importer or exporter are known, and any other person known to the Commissioner to be involved or who may reasonably be expected to be involved in the exportation or importation including, where relevant, the container operator, any port authority, a transit shed operator, any other person in control of freight landed from any carrier, the carrier or agent for the carrier, the clearing agent and the exporter or supplier of the goods.<\/span><\/p>\n

[Subparagraph (i)\u00a0amended by\u00a0section 13(d)(i)-(ii) of\u00a0Act 24 of 2020.\u00a0Item (ee)\u00a0amended by\u00a0section 13(e)\u00a0of\u00a0Act 24 of 2020]<\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0\u00a0The contents of the list so displayed and included in the website shall be deemed to be sufficient notification to the importer, exporter or any other person who has any right or interest in the goods concerned that unless the goods are duly entered in accordance with the provisions of this Act they will be disposed of in terms of this section<\/span><\/p>\n

[Subsection\u00a0(2)\u00a0amended by\u00a0section\u00a06\u00a0of\u00a0Act 86 of 1982, by\u00a0section 32(b)\u00a0of\u00a0Act 45 of 1995\u00a0and substituted by\u00a0section\u00a0124(a)\u00a0of\u00a0Act 60 of 2001.\u00a0Subparagraph (ii)\u00a0amended by\u00a0section 13(f)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(2A)\u00a0 The Commissioner may \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 by rule amend or substitute any requirement or prescribe any additional requirement relating to any document or procedure contemplated in subsection (2);<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 notwithstanding anything to the contrary contained in section 4<\/a>(3) or in any other law, for the purposes of this section, disclose by publication or otherwise any information acquired regarding any person, goods, firm or business to which this section relates.<\/span><\/p>\n

[Subsection (2A) inserted by section 124 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0 If after the expiration of 60 days from the date of removal to the State warehouse or other place indicated by the Controller or, where no such removal has taken place, from the date of expiry of the period prescribed in section 38<\/a>(1) or (3)(b), any goods remain unentered the Commissioner may cause them, except if they have been imported in contravention of any law, to be sold, and if so sold the proceeds thereof shall be applied in discharge of any duty, expenses incurred by the Commissioner, charges due to the Commissioner (including any State warehouse rent), a port or railway authority, the Department of Transport, a container operator or a depot operator, or any person other than a container operator or depot operator who had control over premises where the goods were so stored as contemplated in subsection (2), freight and salvage as provided for in section 16 of the Wreck and Salvage Act, 1996 (Act 94 of 1996), in that order, and the surplus if any, shall, upon application be paid to the owner of the said goods: Provided that-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 if any goods cannot be sold at a price regarded by the Commissioner as reasonable having regard to the duty, expenses and charges in respect of such goods, the Commissioner may direct that the goods concerned be destroyed or appropriated to the State without payment of any duty;<\/span><\/p>\n

[Paragraph (a) substituted by section 124 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where any goods are sold at a price which is insufficient to cover the duty, such expenses, charges and freight, the Commissioner may apply the proceeds in discharge thereof in the order mentioned<\/span><\/p>\n

[Paragraph (b) substituted by section 32 of Act 45 of 1995 and section 124 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 no payment of overplus in respect of goods sold shall be made to the owner of the goods, unless the application for such payment is supported by proof of ownership of the goods and is received by the Commissioner within two years from the date of sale of the goods.<\/span><\/p>\n

[Subsection\u00a0(3)\u00a0amended by\u00a0section\u00a06\u00a0of\u00a0Act 105 of 1976, by\u00a0section\u00a07\u00a0of\u00a0Act 112 of 1977, by\u00a0section 32(c)\u00a0of\u00a0Act 45 of 1995, by\u00a0section 34(1)\u00a0of\u00a0Act 34 of 1997, by\u00a0section\u00a0124(c)\u00a0of\u00a0Act 60 of 2001, by\u00a0section\u00a023\u00a0of\u00a0Act\u00a034 of 2004, by\u00a0section 92(1)(e)\u00a0of\u00a0Act 60 of 2008\u00a0and by\u00a0section 13(g)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 if any goods referred to in subsection (3) are of a perishable or dangerous nature, or if the Commissioner considers that, unless the goods are sold at once, the proceeds would not be sufficient to cover the duties and charges due or charges which may become due in respect of those goods, he may forthwith direct the sale thereof and apply the proceeds as provided in subsection (3);<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 if any goods are sold in terms of this section subject to compliance by the purchaser with any condition, and the purchaser fails to comply with such condition within a period of three months from the date of sale of such goods, such sale shall be null and void and the net proceeds of sale may be refunded to the purchaser and the Commissioner may direct that the goods in question be destroyed or appropriated to the State or be dealt with in such manner as he may deem fit.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner on reasonable grounds determines that any goods to which this section relates or any goods which are detained as contemplated in section 113<\/a>(8), have been imported or exported in contravention of any law, the Commissioner may, except in the case of goods detained under section 113A<\/a> for the purposes of the Counterfeit Goods Act, 1997 (Act No. 37 of 1997), request the South African Police Service or the authority administering such law \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 to take delivery of such goods for the purposes of instituting any civil proceedings or criminal prosecution or to take any other action in terms of such law within 60 days or such further time as the Commissioner may specify in such request;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if it is not intended to act as contemplated in subparagraph (i) to advise the reasons therefor within such period; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 to authorise the Commissioner, as contemplated in paragraph (e), to deal with such goods under the provisions of this section.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 When delivery is taken as contemplated in paragraph (a), such goods shall not be allowed to enter into home consumption in the Republic unless they have been duly entered, and any duty and value-added tax payable thereon have been paid to the Controller under whose control they were at the time of such delivery.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 <\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0 The Commissioner shall at the time of such request notify any relevant person contemplated in subsection (2)(c)(i)(ee) of such request and that if delivery of the goods is not taken the goods will be disposed of as provided for in this section.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 Particulars of such goods shall be included in a separate section of the list contemplated in subsection (2)(c)(i) and cross-referenced to any other unentered goods included in such list.<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 The provisions of subsection (2)(c)(i) shall otherwise mutatis mutandis<\/em> apply to the goods to which this subsection relates.<\/span><\/p>\n

<\/p>\n

(cc) \u00a0\u00a0Notwithstanding subparagraph (i), the contents of the list so displayed and placed on the website shall be deemed to be sufficient notification to the importer, exporter or any other person who has any right or interest in the goods concerned that the goods will be disposed of in terms of this section<\/span><\/p>\n

[Item (cc)\u00a0amended by\u00a0section 13(h)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 If the South African Police Service or such authority fails to take such delivery or after taking delivery does not institute civil proceedings or criminal prosecution or take any other action under the relevant law within any reasonable period allowed by the Commissioner or has authorised the Commissioner to deal with such goods under the provisions of this section as contemplated in paragraph (e) and no person has given notice of intention to claim release of the goods within 60 days after inclusion thereof in the list referred to in paragraph (c), such goods shall notwithstanding anything to the contrary in this Act or in the relevant other law contained, be deemed to be condemned and forfeited under the provisions of this Act and the Commissioner may dispose thereof as provided in this section.<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of any other law, the authority administering such other law or the South African Police, may authorise the Commissioner to deal with any goods imported or exported in contravention of such law in terms of the provisions of this section.<\/span><\/p>\n

[Subsection (5) added by section 124 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(6)<\/span><\/p>\n

<\/p>\n

(a) Where any goods are seized and detained under the Counterfeit Goods Act, 1997, as contemplated in section 113A<\/a> of this Act and the importer is not known or cannot despite reasonable efforts be located and no criminal or civil proceedings are instituted or no instruction is received for the release of the goods as contemplated in section 9 (2) of the Counterfeit Goods Act, 1997, such goods shall, notwithstanding anything to the contrary in this Act or the said Counterfeit Goods Act, 1997, contained, be subject to this section.<\/span><\/p>\n

[Paragraph (a) substituted by section 45 of Act 30 of 2002 and section 92 of Act 60 of 2008]<\/span><\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Where goods air, seized and detained in the circumstances contemplated in paragraph (a), such goods shall, notwithstanding anything to the contrary contained in the Counterfeit Goods Act, 1997, be removed for detention to the State warehouse.<\/span><\/p>\n

[Paragraph (b) substituted by section 45 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 Subsection (5)(c) shall apply mutatis mutandis in respect of goods to which this subsection relates.<\/span><\/p>\n

[Paragraph (c) substituted by section 45 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 If no person gives any notice of the intention to claim release of the goods within 60 days after inclusion in the list referred to in paragraph (c), such goods shall be deemed to be condemned and forfeited under the provisions of this Act.<\/span><\/p>\n

[Subsection (6) added by section 124 of Act 60 of 2001]<\/span><\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any goods appropriated to the State as contemplated in subsection (3)(a), any goods condemned and forfeited as contemplated in subsections (5) and (6), any goods condemned and forfeited as contemplated in sections 89<\/a> and 90<\/a> and any goods referred to in subsection (10)(a), may be disposed of as provided in paragraph (b) by the Commissioner in consultation with the Directors-General of the National Treasury and of Trade and Industry or, where appropriate, with a Director-General of any other department.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Such goods may \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0except any goods appropriated to the State or goods which have been imported in contravention of any other law, be sold by public auction or by tender for home consumption in the Republic;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 be sold by public auction or by tender for export to a destination outside the common customs area;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 be destroyed;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 be transferred for use to any organ of State on payment of any expenses incurred by the Commissioner in connection with such goods;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 be made available at the premises where they are kept to the Department of Welfare or any other body determined by the Commissioner for the purposes of providing disaster relief or basic human necessities for indigent persons in the Republic or for donation to any country in need of aid for such persons; or<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 be disposed of for any other purpose or in any other manner which the Commissioner considers to be in the public interest.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 If the Commissioner so determines, the importer or exporter, as the case may be, or if the importer or exporter cannot be found or is unable to pay, the South African Police Service or any authority administering the other laws referred to in subsection (5) shall reimburse the Commissioner for expenses incurred in storing and disposing of or otherwise dealing with such goods.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Except for the liability for duty in terms of the proviso to section 87<\/a>(1), no duty shall be payable on any goods to which this subsection relates on disposal as contemplated in paragraph (b), but any duty paid on such goods shall not be refundable.<\/span><\/p>\n

[Paragraph (d) substituted\u00a0 by section 14 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

[Subsection (7) added by section 124 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 The provisions of subsections (5), (6) and (7) shall, subject to the provisions of sections 89<\/a> and 90<\/a>, mutatis mutandis<\/em> apply to any goods detained or seized under this Act that were imported, exported, manufactured or used, or otherwise dealt with in contravention of the provisions of this Act and any other law: Provided that where the Commissioner is satisfied on reasonable grounds that the owner did not know that the goods were imported in contravention of this Act and such other law and the Commissioner is satisfied that the goods do not constitute a danger to public health or the public and complies with any compulsory specification contemplated in the Standards Act, 1993, the Commissioner may, instead of disposing of the goods as contemplated in subsection (7), deliver the goods to the owner in accordance with the provisions of section 93<\/a>.<\/span><\/p>\n

[Subsection (8) added by section 124 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (7)(b)(iv) shall apply to any goods donated to the Commissioner by the owner of any intellectual property right after an appropriate order of court as contemplated in section 10 of the Counterfeit Goods Act, 1997.<\/span><\/p>\n

[Subsection (9) added by section 124 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (3), (4), (5) or (6), as the case may be, and subsection (7) shall mutatis mutandis<\/em> apply in respect of any goods abandoned to the Commissioner under any provision of this Act and any goods referred to in section 42<\/a> or 107<\/a> (1)(b).<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The provisions of sections 89<\/a>, 90<\/a> and 96<\/a> shall notwithstanding anything to the contrary contained in the laws concerned, mutatis mutandis apply in respect of any claim for the release of goods to which subsection (5) or (6) relates.<\/span><\/p>\n

[Subsection (10) added by section 124 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0 The Commissioner may make rules \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 to delegate or assign, subject to section 3<\/a>(2), any of the powers that may be exercised or assign any of the duties that shall be performed by the Commissioner under this section to any officer;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 regarding all matters which are required or permitted in this section to be prescribed by rule;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 to regulate any matter that the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this section.<\/span><\/p>\n

[Subsection (11) added by section 124 of Act 60 of 2001]<\/span><\/p>\n

[Section 43\u00a0amended by\u00a0section 13(a)\u00a0of\u00a0Act 24 of 2020.\u00a0Subsection\u00a0(11)\u00a0added by\u00a0section\u00a0124(d)\u00a0of\u00a0Act 60 of 2001]<\/span><\/p>\n","post_title":"Section 43 (Customs Act) - Disposal of goods on failure to make due entry, goods imported in contravention of any other law and seized or abandoned goods","collection_order":162,"collection":1627,"post_modified":"2022-02-16 16:32:51","post_date":"2018-10-02 19:16:25"},{"ID":"14308","post_content":"

44. Liability for duty<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0Liability for duty on any goods to which section 10<\/a> relates shall commence from the time when such goods are in terms of that section deemed to have been imported into the Republic: Provided that, subject to the provisions of subsection (7), any such liability shall cease if it is proved that such goods (excluding, save in so far as the rules otherwise provide, goods which are missing from any individual package and in respect of which any customs duty, surcharge or fuel levy, each taken separately, does not exceed twenty-five rand) were not landed at any place in the Republic.<\/span><\/p>\n

[Paragraph (a), previously\u00a0subsection (1)\u00a0substituted by\u00a0section\u00a05(a)\u00a0of\u00a0Act\u00a057 of 1966\u00a0and by\u00a0section\u00a016(a)\u00a0of\u00a0Act\u00a0105 of 1969, amended by\u00a0section\u00a08(a)\u00a0of\u00a0Act\u00a0112 of 1977, substituted by\u00a0section\u00a013(a)\u00a0of\u00a0Act\u00a084 of 1987\u00a0and amended by\u00a0section 21(1)(a)\u00a0of\u00a0Act 59 of 1990, by\u00a0section 33(a)\u00a0of\u00a0Act 45 of 1995\u00a0and by\u00a0section 14(a)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0Liability for export duty on any goods specified in Part 6 of Schedule No. 1 shall commence-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0when the export bill of entry in respect of such goods is submitted before export in terms of section 38<\/a>(3)(a); or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0in circumstances where no export bill of entry is submitted before export, when the goods are deemed to have been exported in terms of section 38<\/a>(3)(b).<\/span><\/p>\n

[Paragraph (b)\u00a0added by\u00a0section 14(a)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any excisable goods or fuel levy goods shall, for the purposes of this Act, be deemed to have been manufactured at that stage in the manufacturing process when the said goods have acquired the essential characteristics of and are in the opinion of the Commissioner capable of use as such excisable goods or fuel levy goods, and liability for duty shall commence at the said stage.<\/span><\/p>\n

[Subsection (2) substituted by section 16 of Act 105 of 1969, section 13 of Act 84 of 1987 and section 21 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The master of a ship or pilot of an aircraft or carrier of goods by means of any other vehicle shall be liable for the duty on all goods which are removed from that ship, aircraft or vehicle at a place in the Republic to which they are not consigned, and such liability shall continue until the goods have been duly entered or otherwise accounted for.<\/span><\/p>\n

[Subsection (3) substituted by section 33 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The master, pilot or carrier concerned shall be liable for the duty on all goods deemed in terms of section 10<\/a> to have been imported, except goods in respect of which a bill of lading, air consignment note or other document was issued on loading of such goods onto the ship, aircraft or vehicle by means of which they were imported stating that the said goods were accepted for conveyance at the risk of the owner thereof in all respects and not only as regards risk in respect of damage to such goods, provided such goods have not been landed and placed in a transit shed appointed or prescribed under section 6<\/a>(1).<\/span><\/p>\n

[Subsection (4) substituted by section 5 of Act 110 of 1979]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The liability of the master or pilot or other carrier for duty in terms of subsection (4) shall cease \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 upon lawful delivery of the goods, after due entry thereof has been made, to the importer or his agent; or<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 if due entry of the goods has not been made-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 upon delivery thereof to the State Warehouse or other place indicated for the purposes of this section by the Controller; or<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 in the case of air cargo, upon receipt thereof by a degrouping operator;<\/span><\/p>\n

[Paragraph (b) substituted by section 136 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 upon delivery of the goods, if containerized, to a container operator; or<\/span><\/p>\n

[Paragraph (c) added by section 7 of Act 71 of 1975 and substituted by section 8 of Act 112 of 1977]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (d) added by section 7 of Act 71 of 1975 and deleted by section 136 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0upon delivery of the goods, if containerized, to a licensed remover of goods in bond for transporting the goods for purposes of examination as contemplated in section 4<\/a>(8A);<\/span><\/p>\n

[Paragraph (e)\u00a0added by\u00a0section 14(b)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(5A)\u00a0 The liability of a container operator for duty in terms of subsection (6)(a) shall cease \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in respect of goods which are containerized, upon lawful delivery thereof, after due entry thereof has been made, to the importer or his agent; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in respect of goods containerized in \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 L.C.L. containers; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 other containers delivered to a container operator as contemplated in subsection (5)(c) and specified in a list to be compiled by the container operator concerned,<\/span><\/p>\n

<\/p>\n

upon delivery thereof to a depot operator; or<\/p>\n

[Paragraph (b) substituted by section 3 of Act 89 of 1984]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in respect of any of such goods of which due entry has not been made, upon delivery thereof to the State warehouse or other place indicated for the purposes of this section by the Controller.<\/span><\/p>\n

[Subsection (5A) inserted by section 7 of Act 71 of 1975]<\/span><\/p>\n

<\/p>\n

(5AA) The liability of a licensed remover of goods in bond for duty in terms of subsection (6)(bA) shall cease-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in respect of goods which are containerized, upon lawful delivery thereof, after due entry thereof has been made, to the importer or his or her agent; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of containers delivered to a licensed remover of goods in bond as contemplated in subsection (5)(e) and specified in a list to be compiled by the licensed remover of goods in bond concerned, upon delivery thereof, to a depot operator.<\/span><\/p>\n

[Subsection (5AA)\u00a0inserted by\u00a0section 14(c)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(5B)\u00a0 The liability of a depot operator for duty in terms of subsection (6)(b) shall cease \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in respect of goods containerized in L.C.L. containers and the other containers referred to in subsection (5A)(b)(ii), upon lawful delivery thereof, after due entry thereof has been made, to the importer or his agent; or<\/span><\/p>\n

[Paragraph (a) substituted by section 3 of Act 89 of 1984]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in respect of any of such goods of which due entry has not been made, upon delivery thereof to the State warehouse or other place indicated for the purposes of this section by the Controller.<\/span><\/p>\n

[Subsection (5B) inserted by section 7 of Act 71 of 1975]<\/span><\/p>\n

<\/p>\n

(5C)<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 The degrouping operator shall be liable for the duty on all goods received by the-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 degrouping operator at the degrouping depot;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 degrouping operator from the transit shed operator (as defined by rule) where the degrouping operator takes delivery from the transit shed operator at the transit shed;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 degrouping operator from another degrouping operator.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 The liability for duty of the degrouping operator shall cease-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 upon receipt of such goods by any other degrouping operator in accordance with the procedures prescribed by rule in terms of section 64G<\/a>;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 upon lawful delivery after due entry thereof to the importer or the importer\u2019s agent;<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 in respect of any goods of which due entry has not been made upon delivery thereof to the state warehouse or other place indicated for the purposes of this section by the Controller;<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 on complying with any condition or procedure prescribed by rule in terms of section 64G<\/a>.<\/span><\/p>\n

[Subsection (5C) inserted by section 136 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 In all cases where the master, pilot or other carrier is not liable for the duty on any imported goods or where the liability of the said master, pilot or other carrier has ceased in respect of such goods in terms of this section, liability for duty thereon shall, subject to the provisions of Chapter VII, rest \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the case contemplated in subsection (5)(c), on the container operator concerned;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in the case contemplated in subsection (5A)(b), on the depot operator concerned;<\/span><\/p>\n

[Paragraph (b)\u00a0amended by\u00a0section 14(d)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(bA)\u00a0\u00a0in the case contemplated in subsection (5)(e), on the licensed remover of goods in bond concerned; and<\/span><\/p>\n

[Paragraph (bA)\u00a0inserted by\u00a0section 14(d)\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in any other case, on the importer or the owner of such goods or any person who assumes such liability for any purpose under the provisions of this Act, subject to the approval of the Commissioner and such conditions as he may determine.<\/span><\/p>\n

[Paragraph (c) substituted by section 21 of Act 59 of 1990]<\/span><\/p>\n

[Subsection (6) substituted by section 10 of Act 95 of 1965 and section 7 of Act 71 of 1975]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this section contained, no importer shall be granted a refund of customs duty, excise duty, surcharge or fuel levy paid in respect of any goods missing from any individual imported package, if such customs duty, excise duty, surcharge or fuel levy, each taken separately, does not exceed twenty-five rand.<\/span><\/p>\n

[Subsection (7) substituted by section 5 of Act 57 of 1966, section 16 of Act 105 of 1969, section 8 of Act 112 of 1977, section 13 of Act 84 of 1987, section 21 of Act 59 of 1990 and section 91 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 The manufacturer, owner, seller or purchaser of any excisable goods or fuel levy goods shall, subject to the provisions of Chapter VII, be liable for the duty on such goods, and his liability shall continue until such goods have been duly entered and the duty due thereon paid.<\/span><\/p>\n

[Subsection (8) substituted by section 10 of Act 95 of 1965, section 16 of Act 105 of 1969, section 5 of Act 110 of 1979, section 5 of Act 52 of 1986, section 13 of Act 84 of 1987 and section 21 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(8A)\u00a0 Notwithstanding anything to the contrary in this Act contained, any person who owns, purchases, removes, receives, takes, delivers or deals with or in any imported goods or excisable goods or fuel levy goods which should have been duly entered, in terms of any agreement in any territory with the government of which such an agreement has been concluded under section 51<\/a>, any other Member State of SACU, shall be liable for the duty on such goods brought into the Republic from such territory State, and if the question arises whether such goods have been duly entered, it shall be presumed, unless the contrary is proved, that such goods have not been so entered, and such goods shall be subject to the provisions of this Act as if they were goods which have, contrary to the provisions of subsection 47A<\/a> (1), not been duly entered in the Republic.<\/span><\/p>\n

[Subsection (8A) inserted by section 5 of Act 52 of 1986 and substituted by section 13 of Act 84 of 1987, section 3 of Act 98 of 93 and section 91 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (5) an entry by bill of sight shall be deemed to be due entry.<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 Any duty for which any person is liable in terms of this section shall be payable upon demand by the Commissioner.<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sections 47<\/a>(10) and (11), 65<\/a>(7) and (7A) and 69<\/a>(6) and (7) and subsection (12) of this section, except where this subsection otherwise provides in respect of any matter to which any of such provisions relate, there shall be no liability for any underpayment of duty on any goods \u2013<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 after a period of two years from the date of acceptance of a bill of entry; or<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 where such underpayment was discovered as a result of, during the course of, or following upon, an inspection and that underpayment occurred on a date earlier than two years prior to the date on which such inspection commenced:<\/span><\/p>\n

[Subparagraph (ii) substituted by section 12 of Act 9 of 2005]<\/span><\/p>\n

<\/p>\n

Provided that such liability shall, subject to paragraph (c), not cease even if an underpayment is discovered after an earlier assessment and payment of an amount in respect of any inspection during the period concerned, where such underpayment is the result of-<\/p>\n

<\/p>\n

(aa) \u00a0 fraud;<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 misrepresentation;<\/span><\/p>\n

<\/p>\n

(cc) \u00a0 non-disclosure of any material facts; or<\/span><\/p>\n

<\/p>\n

(dd) \u00a0 any false declaration for the purposes of the Act.<\/span><\/p>\n

[Paragraph (a) substituted by section 67 of Act 32 of 2004]<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Where any period is prescribed in this Act for books, accounts or other documents in whatever form to be kept available for production to or inspection by an officer, any such period shall, subject to the provisions of paragraph (c), be calculated from a date prior to the date on which production is demanded or the inspection commences.<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 Except where the Commissioner may otherwise determine in exceptional circumstances, where any underpayment arises from the circumstances contemplated in the proviso to paragraph (c), there shall be no limitation on the period of liability for underpayment of duty or die period for which any books, accounts or any other documents, in whatever form available, are required to be produced to or may be inspected by an officer.<\/span><\/p>\n

[Paragraph (c) substituted by section 67 of Act 32 of 2004]<\/span><\/p>\n

[Subsection (11) added by section 51 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(11A)\u00a0Notwithstanding anything to the contrary contained in this Act, there shall be no liability for any underpayment on any goods if the duty which should have been paid was, in accordance with the practice generally prevailing at the time of entry for home consumption, not paid or the full amount of duty which should have been paid at the time of entry for home consumption was, in accordance with such practice, not paid, unless the Commissioner is satisfied that the amount of duty which should have been paid was not paid, or that the full amount of duty was not paid due to fraud or misrepresentation or non-disclosure of material facts or any false declaration for purposes of this Act.<\/span><\/p>\n

[Subsection (11A) inserted by section 93 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(12)\u00a0\u00a0 Any person who makes a false statement concerning the origin of goods or who makes use of any declaration or document containing any such statement as a result of which such person obtains entry of imported goods at a preferential rate of duty as specified in Part 1 of Schedule No. 1 in accordance with the provisions of any agreement contemplated in section 49<\/a> or 51<\/a> shall, for a period of three years prior to the date on which such false statement was made or made use of, in addition to any other liability incurred in terms of this Act, be liable for the payment of duties at the general rate specified in Part 1 of Schedule No. 1 in respect of the goods at the time of entry: Provided that the Commissioner may on good cause shown reduce such period.<\/span><\/p>\n

[Subsection (12) added by section 51 of Act 53 of 1999]<\/span><\/p>\n","post_title":"Section 44 (Customs Act) - Liability for duty","collection_order":163,"collection":1627,"post_modified":"2022-02-16 16:33:03","post_date":"2018-10-02 19:16:27"},{"ID":"14310","post_content":"

44A.\u00a0\u00a0 Joint and several liability for duty or certain amounts<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

Subject to the provisions of sections 36A<\/a>(2)(b)(i) and 99<\/a>(2)(b), whenever in terms of this Act liability for duty or any amount demanded under section 88<\/a>(2)(a) devolves on two or more persons, each such person shall, unless he proves that his relevant liability has ceased in terms of this Act, be jointly and severally liable for such duty or amount, any one paying, the other or others to be absolved pro tanto<\/em>.<\/p>\n

[Section 44A inserted by section 14 of Act 84 of 1987 and substituted by section 34 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 44A (Customs Act) - Joint and several liability for duty or certain amounts","collection_order":164,"collection":1627,"post_modified":"2018-10-08 18:52:36","post_date":"2018-10-02 19:16:28"},{"ID":"14312","post_content":"

45. Determination of duty applicable<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, all goods consigned to or imported into the Republic or stored or manufactured in a customs and excise warehouse or removed in bond shall upon being entered for home consumption be liable to such duties (including anti-dumping duties, countervailing duties and safeguard duties specified in Schedule No. 2 and new or increased duties referred to in section 58<\/a>(1) and duties imposed under the provisions of section 53<\/a> as may at the time of such entry be leviable upon such goods.<\/span><\/p>\n

[Paragraph (a) substituted by section 1 of Act 61 of 92]<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of paragraph (a) but subject to the provisions of section 40<\/a>, any dutiable goods imported into or manufactured in the Republic and which were removed, taken or delivered without due entry for home consumption having been made in respect of such goods, shall be liable to such duties as may be leviable upon such goods at the time of such removal, taking or delivery or at the time of assessment by an officer, whichever yields the greater amount of duty.<\/span><\/p>\n

[Subsection (1) substituted by section 9 of Act 112 of 1977 and section 6 of Act 101 of 1985]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section, the time of entry for home consumption of \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods imported by post (and not entered at a customs and excise office before a Controller) shall be deemed to be the time when such goods are assessed for duty; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 goods imported otherwise shall be deemed to be the time when the bill of entry concerned is delivered to the Controller in terms of section 39<\/a> (1)(a) and at a place indicated by the Controller, irrespective of whether that bill of entry is returned by the Controller in order to be adjusted as required by the Controller, provided it is redelivered, so adjusted, to the Controller within five days calculated as prescribed by rule, after the day on which it was so returned by the Controller.<\/span><\/p>\n

[Paragraph (b) substituted by section 35 of Act 45 of 1995]<\/span><\/p>\n

\u00a0[Subsection (2) substituted by section 7 of Act 86 of 1982]<\/span><\/p>\n","post_title":"Section 45 (Customs Act) - Determination of duty applicable","collection_order":165,"collection":1627,"post_modified":"2018-10-08 18:54:20","post_date":"2018-10-02 14:31:54"},{"ID":"14314","post_content":"

46. Origin of goods<\/span><\/strong><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, except where any agreement contemplated in section 49<\/a> or 51<\/a> otherwise provides, goods shall not be regarded as having been produced or manufactured in any particular territory unless \u2013<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 at least twenty-five per cent (or such other percentage as may be determined under subsection (2), (3) or (4)) of the production cost of those goods, determined in accordance with the rules, is represented by materials produced and labour performed in that territory;<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the last process in the production or manufacture of those goods has taken place in that territory; and<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(c) \u00a0\u00a0\u00a0 such other processes as the Commissioner may, at the request of the International Trade Administration Commission, by rule prescribe in respect of any class or kind of goods, have taken place in the production or manufacture of goods of such class or kind in that territory.<\/span><\/p>\n

[Paragraph (c) substituted by section 137 of Act 45 of 2003]<\/span><\/p>\n

[Subsection (1) amended by section 2 of Act 61 of 1992, substituted by section 36 of Act 45 of 1995 and amended by section 52 of Act 53 of 1999]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(2) \u00a0\u00a0\u00a0 The Commissioner may from time to time, at the request of the International Trade Administration Commission, by rule increase the percentage prescribed in subsection (1), in regard to any class or kind of imported goods, or in regard to any class or kind of such goods from a particular territory, to which that subsection applies;<\/span><\/p>\n

[Subsection (2) substituted by section 5 of Act 68 of 1989, section 2 of Act 61 of 1992, section 36 of Act 45 of 1995 and section 137 of Act 45 of 2003]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The State President may, by agreement with the government of any territory, increase or reduce for the purposes of section 51<\/a> the percentage prescribed in subsection (1) of this section in so far as that territory is concerned, in regard to any class or kind of goods to which that subsection applies.<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner may \u2013<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in respect of any excisable or other goods produced or manufactured in the Republic or any class or kind of such goods or any such goods in respect of which circumstances specified by rule apply, increase or reduce by rule the percentage prescribed in subsection (1);<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 exclude by rule any goods or class or kind of goods referred to in paragraph (a) from the provisions of subsection (1);<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 prescribe by rule that any goods or class or kind of goods referred to in paragraph (a) shall not be regarded as having been produced or manufactured in the Republic unless such processes in connection with the production or manufacture as may be specified in such rule have taken place in the Republic.<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 for the purposes of any tariff preferences allowed by any country in respect of goods exported from the Republic other than tariff preferences provided in terms of agreements contemplated in section 49<\/a> or 51<\/a>, prescribe by rule certificates of origin, the authority to print such certificates or other forms, the documents to be produced upon entry for exportation, particulars to be stated on such entry and any other requirements which may be necessary for the administration of such exports.<\/span><\/p>\n

[Paragraph (d) added by section 52 of Act 53 of 1999]<\/span><\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Any person entering any imported goods which are \u2013<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 liable to any provisional payment as contemplated in section 57A<\/a> or to anti-dumping duty imposed under section 56<\/a> or countervailing duty imposed under section 56A<\/a> or safeguard measure imposed under section 57<\/a>; or<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 subject to any restriction in terms of any other law when imported from a specified country or specified countries; and<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(iii)\u00a0\u00a0\u00a0 imported from a country or countries other than the country or countries or supplier in respect of which such payment, duty or restriction is prescribed, shall produce to the Controller at the time of presenting the bill of entry a declaration of origin in respect of such goods.<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule prescribe for the purposes of this subsection \u2013<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a declaration or other forms; and<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any other matter which the Commissioner may consider reasonably necessary and useful to achieve the efficient and effective administration of this subsection.<\/span><\/p>\n

[Subsection (5) deleted by section 36 of Act 45 of 1995, added by section 52 of Act 53 of 1999 and substituted by section 9 of Act 36 of 2007]<\/span><\/p>\n","post_title":"Section 46 (Customs Act) - Origin of goods","collection_order":166,"collection":1627,"post_modified":"2018-10-08 18:58:29","post_date":"2018-10-02 19:16:29"},{"ID":"14316","post_content":"

46A.\u00a0\u00a0 Non-reciprocal preferential tariff treatment of goods exported from the Republic<\/span><\/strong><\/h2>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In this section, unless the context otherwise indicates -<\/span><\/p>\n","post_title":"Section 46A (Customs Act) - Non-reciprocal preferential tariff treatment of goods exported from the Republic","collection_order":167,"collection":1627,"post_modified":"2018-10-04 17:41:28","post_date":"2018-10-02 19:16:31"},{"ID":"14970","post_content":"

\u201ccircumvention\u201d<\/strong> includes any circumvention of any provision of an enactment by -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0 trans-shipment, rerouting, false declaration concerning the country or place of origin or falsification of official documents; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 making any false declaration concerning fibre content, quantities, description or classification of goods;<\/span><\/p>\n

[Definition of \u201ccircumvention\u201d substituted by section 18 of Act 32 of 2005]<\/span><\/p>\n","post_title":"\"Circumvention\" definition of section 46A of Customs Act","collection_order":168,"collection":1627,"post_modified":"2018-10-06 18:41:43","post_date":"2018-10-04 17:28:57"},{"ID":"14972","post_content":"

\u201cenactment\u201d<\/strong> includes the provisions of any legislative act by a government of a country providing for preferential tariff treatment, any administrative requirements of the customs administration of such country, any legislation or agreement incorporated by reference in such provisions and any amendment to such provisions, requirements, legislation or agreement, kept by the Commissioner as contemplated in subsection (2);<\/p>\n","post_title":"\"Enactment\" definition of section 46A of Customs Act","collection_order":169,"collection":1627,"post_modified":"2018-10-06 18:41:29","post_date":"2018-10-04 17:35:01"},{"ID":"14974","post_content":"

\u201cobtained\u201d<\/strong>, \u201cproduced\u201d<\/strong> or \u201cmanufactured\u201d<\/strong>, and any cognate expression in respect of any goods, includes those goods supplied by a supplier;<\/p>\n

[Definition of \u201cobtained\u201d inserted by section 10 of Act 36 of 2007]<\/span><\/p>\n","post_title":"\"Obtained\", \"produced\" or \"manufactured\" definition of section 46A of Customs Act","collection_order":170,"collection":1627,"post_modified":"2018-10-06 18:41:31","post_date":"2018-10-04 17:34:58"},{"ID":"14976","post_content":"

\u201cpreferential tariff treatment\u201d<\/strong> means the non-reciprocal preferential tariff treatment of goods exported from the Republic allowed on importation into any country in terms of and on compliance with the requirements of any enactment of the government of such country;<\/p>\n","post_title":"\"Preferential tariff treatment\" definition of section 46A of Customs Act","collection_order":171,"collection":1627,"post_modified":"2018-10-06 18:41:33","post_date":"2018-10-04 17:34:54"},{"ID":"14978","post_content":"

\u201cproducer\u201d<\/strong> or \u201cmanufacturer\u201d<\/strong> of goods includes a supplier of those goods;<\/p>\n

[Definition of \u201cproducer\u201d inserted by section 10 of Act 36 of 2007]<\/span><\/p>\n","post_title":"\"Producer\" or \"manufacturer\" definition of section 46A of Customs Act","collection_order":172,"collection":1627,"post_modified":"2018-10-06 18:41:36","post_date":"2018-10-04 17:34:52"},{"ID":"14980","post_content":"

\u201csupplier\u201d<\/strong> means a supplier of goods as prescribed in the rules and includes, where any such rule so provides, a producer or manufacturer of goods;<\/p>\n

[Definition of \u201csupplier\u201d inserted by section 10 of Act 36 of 2007]<\/span><\/p>\n","post_title":"\"Supplier\" definition of section 46A of Customs Act","collection_order":173,"collection":1627,"post_modified":"2018-10-06 18:41:38","post_date":"2018-10-04 17:34:50"},{"ID":"14982","post_content":"

\u201ctransshipment\u201d<\/strong> has the meaning assigned thereto in section 113 (b)(4) of the African Growth and Opportunity Act contained in the Trade and Development Act of 2000 of the United States of America, kept by the Commissioner as contemplated in subsection (2).<\/p>\n","post_title":"\"Transshipment\" definition of section 46A of Customs Act","collection_order":174,"collection":1627,"post_modified":"2018-10-06 18:41:41","post_date":"2018-10-04 17:34:48"},{"ID":"14984","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 Commissioner shall \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 keep two copies of any enactment and any amendment thereto received from the customs administration of the country allowing preferential tariff treatment;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 record the date advised by such administration on which any such enactment or amendment becomes or became effective in such country for the purposes of such treatment; and<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 effect any such amendment to the enactment.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any enactment or amendment thereto shall for the purposes of this Act be effective from the date so recorded.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Wherever in any legal proceedings any question arises as to the contents of any enactment or as to the date upon which any enactment or any amendment thereto became effective, a copy of the enactment or the enactment as amended and any date so recorded shall be accepted as prima facie<\/em> proof of the contents thereof and of the effective date of the enactment or the amendment thereto.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 Any such copy kept by the Commissioner shall be accessible to any interested person during official working hours.<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 The Commissioner may publish any enactment or part thereof or amendment thereto in the Gazette<\/em>.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, the application of any provision of this Act relating to any importer, producer, manufacturer, exporter, licensee or other principal or any agent or the importation or exportation of goods, the preferential tariff treatment of goods, goods obtained, produced or manufactured, due entry or any other provision or customs procedure or any power, duty or function in connection therewith, shall, unless otherwise provided in, or in any rule made in terms of, this section for the purposes of giving effect to any enactment, be subject to compliance with the provisions of such enactment or any part or provision thereof, as the case may be.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The provisions of section 4<\/a>(12A) shall apply mutatis mutandis<\/em> in respect of any goods exported from the Republic for the purpose of benefiting from the preferential tariff treatment contemplated in an enactment and any person referred to in section 4<\/a>(12A)(a) shall be deemed to have agreed to comply with the requirements governing the allowing of such treatment by the government of the country to which the goods are exported, including requirements relating to \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 maintaining complete books, accounts and other documents in respect of \u2013<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0the production or manufacture and any materials used in the production or manufacture of the goods exported;<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 the purchase of, cost of, value of and payment for the goods exported and all materials, including indirect materials used in the production or manufacture of the goods exported;<\/span><\/p>\n

\n<\/p>

(cc)\u00a0\u00a0\u00a0 proof of the originating status of such goods in accordance with the relevant rules of origin; and<\/span><\/p>\n

\n<\/p>

(dd)\u00a0\u00a0 the exportation of the goods;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 permitting and assisting customs officers of the country of importation to investigate \u2013<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0such books, accounts and other documents; and<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 any circumvention contemplated in subsection (8).<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 In administering the provisions of any enactment or any part or provision thereof and the application of any provisions of this Act to give effect thereto the Commissioner may, notwithstanding anything to the contrary in this Act contained-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 decide on or determine any matter or perform any duty or function or impose any condition in connection with the provisions so administered, including any decision or determination or the performance of any duty or function or the imposing of any condition in respect of \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any heading in Part 1 or any item of any other Part of Schedule No. 1 applicable to any goods imported or produced, obtained, manufactured, exported or used in the production or manufacture of any goods, or the customs value of any such imported goods;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 any action or procedure concerning \u2013<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0 the origin or proof of origin of goods imported or exported;<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 the importation or production or manufacture or exportation of goods and the ex-factory price of goods or the cost or value of materials;<\/span><\/p>\n

\n<\/p>

(cc)\u00a0\u00a0\u00a0 tariff quotes;<\/span><\/p>\n

\n<\/p>

(dd)\u00a0\u00a0 any circumvention and any action taken in respect thereof;<\/span><\/p>\n

\n<\/p>

(ee)\u00a0\u00a0\u00a0rendering mutual and technical assistance in respect of any customs co-operation, including any investigation, as required by any enactment, by any officer of the customs administration of the country allowing such preferential tariff treatment;<\/span><\/p>\n

\n<\/p>

(ff)\u00a0\u00a0\u00a0 the keeping and the production of books, accounts and other documents and the furnishing of information in respect of any matter to which this section relates;<\/span><\/p>\n

\n<\/p>

(gg)\u00a0\u00a0 requirements in connection with any agency where any person is represented in the exportation of any goods involving proof of origin;<\/span><\/p>\n

\n<\/p>

(hh)\u00a0\u00a0 furnishing of a certificate of origin including in respect of multiple shipments of identical goods over a specified period;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 any document relating to origin issued retrospectively;<\/span><\/p>\n

\n<\/p>

(jj)\u00a0\u00a0\u00a0\u00a0 the issue of or refusal to issue a visa;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 any other power, duty or function or procedure provided in any enactment or part or provision thereof contemplated in subsection (1) which requires either expressly or by implication customs administrative action in respect of goods produced, manufactured or exported for the purposes of such enactment;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 make rules \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 concerning any matter referred to in paragraph (a);<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 where reference is made to customs or competent authorities, to domestic, national or customs law or any like reference or any other matter which requires either expressly or by implication application of customs legislation;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 in connection with the entry of goods imported or exported and documents to be produced in support thereof;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 prescribing forms or procedures or specifying any condition or provision of this Act to be complied with for the purposes of such enactment;<\/span><\/p>\n

\n<\/p>

(v)\u00a0\u00a0\u00a0\u00a0 to delegate or assign subject to section 3<\/a>(2), any power, duty or function to any officer or other person;<\/span><\/p>\n

\n<\/p>

(vi)\u00a0\u00a0\u00a0 regarding any other matter which may be reasonably necessary for the purposes of administering such provisions;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 subject to such conditions as the Commissioner may in each case impose, enter into any agreement with any person, with the concurrence of any producer, manufacturer or exporter, as the case may be, to perform any function or provide any service for the purposes of establishing and reporting on the origin of goods or issuance of any proof of origin.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Whenever any report is required by the importing country from time to time in terms of any enactment of such country in connection with the producer, manufacturer or exporter or any other person concerned with the export of goods for the purposes of preferential tariff treatment or the production, manufacture or export of such goods and the furnishing of such report is authorised by the Minister, the Commissioner shall, notwithstanding anything to the contrary in this Act or any other law contained, furnish to the customs administration of such country such report containing such particulars as may be required in terms of any enactment kept by the Commissioner as contemplated in subsection (2).<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(i) \u00a0\u00a0\u00a0\u00a0 Every producer, manufacturer or exporter of goods to which this section relates, shall be registered with the Commissioner for the purposes of this section.<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 No such goods may, from a date to be specified by rule, be exported unless the producer, manufacturer or exporter thereof is registered.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Application for such registration shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and any additional requirements that may be prescribed in any other rule and as may be determined by the Commissioner in each case.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Any registered producer, manufacturer or exporter of such goods shall comply with such requirements as the Commissioner may prescribe by rule and determine in each case.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 The Commissioner may \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 refuse to register any applicant and for that purpose the provisions of section 60<\/a>(2) shall apply mutatis mutandis<\/em> to such application for registration;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 cancel the registration of any producer, manufacturer or exporter of such goods \u2013<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0if any books, accounts or other documents are not kept or produced as required by or in terms of this Act; or<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 who is convicted of an offence or where forfeiture of any amount deposited or secured by such person is ordered by way of penalty under the provisions of section 91<\/a> in respect of any circumvention or contravention contemplated in subsection (8);<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 subject to any prohibition imposed for the purposes of subsection 8 (b), reregister any person at any time after such cancellation on such conditions as the Commissioner may impose in each case.<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 No goods shall be exported with the object of obtaining any benefit of preferential tariff treatment in terms of an enactment unless the goods comply with the provisions of origin or any other provision of such enactment or of this Act governing the acquisition of origin or any other requirement which is to be complied with for the purposes of giving effect to such provisions.<\/span><\/p>\n

\u00a0<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 Any person who, in connection with any goods produced or manufactured or exported for the purposes of obtaining any preferential tariff treatment therefor in the country of importation in terms of any enactment \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 makes any false statement or makes use of any declaration or document containing such statement or performs any other act for the purposes of circumvention of any provision of such enactment relating to the origin, production, manufacture or exportation of such goods;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 contravenes or fails to comply with any other provision of this Act; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 attempts to circumvent or contravene any provision contemplated in subparagraphs (i) and (ii), as the case may be,<\/span><\/p>\n

\n<\/p>

shall be guilty of an offence and liable on conviction to a fine not exceeding R100 000 or three times the export value of the goods in respect of which the offence was committed, whichever is the greater, or to imprisonment for a period not exceeding 10 years, or to both such fine and such imprisonment and the goods in respect of which the offence was committed shall be liable to forfeiture in accordance with this Act.<\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may on conviction of any exporter or where forfeiture of any amount deposited or secured by such exporter is ordered by way of penalty under the provisions of section 91<\/a> in respect of any circumvention contemplated in paragraph (a) prohibit, for a period not exceeding 5 years from the date of such conviction or order of forfeiture for any such circumvention involving transshipment, such exporter, any successor of such exporter and any other entity, owned or operated by the principal of the exporter, from exporting any goods for the purposes of obtaining any benefit in terms of any enactment.<\/span><\/p>\n

\u00a0<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make any rules under this section with retrospective effect as from 1 October 2000 or any date thereafter.<\/span><\/p>\n

[Section 46A inserted by section 61 of Act 59 of 2000 with effect from 1 October, 2000, except in so far as any offence is created by section 46A(8)]<\/span><\/p>\n","post_title":"Subparagraphs (2) to (9) of section 46A of Customs Act","collection_order":175,"collection":1627,"post_modified":"2018-10-08 19:00:35","post_date":"2018-10-04 17:34:23"},{"ID":"14318","post_content":"

47. Payment of duty and rate of duty applicable<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this Act, duty shall be paid for the benefit of the National Revenue Fund on all imported goods, all excisable goods, all surcharge goods, all environmental levy goods, all fuel levy goods and all Road Accident Fund levy goods in accordance with the provisions of Schedule No. 1 at the time of entry for home consumption of such goods: Provided that the Commissioner may condone any underpayment of such duty where the amount of such underpayment in the case of \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods imported by post is less than fifty cents;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 goods imported in any other manner is less than five rand; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 excisable goods is less than two rand.<\/span><\/p>\n

[Subsection (1) substituted by section 17 of Act 105 of 1969 and section 10 of Act 112 of 1977, amended by section 9 of Act 98 of 1980, section 15 of Act 84 of 1987, section 22 of Act 59 of 1990, section 37 of Act 45 of 1995 and section 63 of Act 30 of 1998 and substituted by section 138 of Act 45 of 2003 and section 90 of Act 31 of 2005 effective on 1 April 2006]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) deleted by section 9 of Act 98 of 1980, inserted by section 53 of Act 53 of 1999 and deleted by section 94 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Any rate of duty other than the general rate specified in respect of any heading or subheading in any column of Part 1 of Schedule No. 1 shall apply to imported goods to which such heading or subheading relates if such goods qualify for the benefit of such rate in accordance with \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any provision of origin contained in any part of the schedule to the General Notes of Schedule No. 1 and any other provision referred to in section 48<\/a>(1A) applicable to such column, any provision relating to tariff quotas, any applicable provision in the said Part 1 and any Note to such Part or schedule; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any rule made in terms of section 49<\/a> to give effect to any provision of origin of any agreement contemplated in the said section or in connection with any tariff quotas or any other condition or procedure that may be applicable to any goods specified in the said column;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The expression \u201cany provision of origin\u201d includes provisions relating to \u201coriginating products\u201d, \u201coriginating status\u2019, \u201crules of origin\u201d or like expressions, and \u201cgoods obtained, produced or manufactured\u201d in any part of the said schedule to the General Notes of Schedule No. 1 and, unless the context otherwise indicates, any provision in this Act in respect of the origin of goods.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any reference in any agreement contemplated in section 49<\/a> or 51<\/a> to the \u201cmost-favoured-nation-rate of duty\u201d or the \u201cMFN tariff\u201d or the \u201cMFN rate of duty\u201d or like expressions shall, unless otherwise specified in Part 1 of Schedule No. 1, for the purposes of this Act, be deemed to be a reference to the rates of duty specified in respect of any heading or subheading in the column for general rates of duty in the said Part 1 of Schedule No. 1.<\/span><\/p>\n

[Subsection (3) substituted by section 2 of Act 7 of 1974, amended by section 9 of Act 98 of 1980 and section 4 of Act 69 of 1988 and substituted by section 53 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Subsection (4) substituted by section 9 of Act 98 of 1980 and deleted by section 4 of Act 69 of 1988]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Any export duty which may become payable in terms of section 48<\/a> (4) shall be paid for the benefit of the National Revenue Fund, at the time of entry for export, on such goods as may be specified in Part 6 of Schedule No. 1 in terms of the provisions of the said section.<\/span><\/p>\n

[Subsection (5) substituted by section 17 of Act 105 of 1969, section 10 of Act 112 of 1977, section 15 of Act 84 of 1987 and section 63 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Any duty payable in terms of section 53<\/a>, any anti-dumping duty payable in terms of section 56<\/a>, any countervailing duty payable in terms of section 56A<\/a> and any safeguard duty payable in terms of section 57<\/a> shall be paid for the benefit of the National Revenue Fund in accordance with the provisions of the said sections.<\/span><\/p>\n

[Subsection (6) substituted by section 8 of Act 86 of 1982, section 3 of Act 61 of 1992 and section 63 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 To the extent that any goods, classifiable under any tariff heading or subheading of Part 1 of Schedule No. 1 that is expressly quoted in any tariff item, environmental levy item, fuel levy item, Road Accident Fund levy item or item of Part 2, 3, 5A, 5B or 6 of the said Schedule or in any item in Schedule No. 2, are specified in any such tariff item, environmental levy item, fuel levy item, Road Accident Fund levy item or item, the item concerned shall be deemed to include only such goods classifiable under such tariff heading or subheading.<\/span><\/p>\n

[Subsection (7) substituted by section 17 of Act 105 of 1969, section 10 of Act 112 of 1977, section 15 of Act 84 of 1987, section 22 of Act 59 of 1990, section 126 of Act 60 of 2001, section 138 of Act 45 of 2003 and section 90 of Act 31 of 2005 effective on 1 April 2006]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 The interpretation of \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any tariff heading or tariff subheading in Part 1 of Schedule No. 1;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 any tariff item or fuel levy item or item specified in Part 2, 3, 5, 6 or 7 of the said Schedule, and<\/span><\/p>\n

[Item (aa) subtituted by section 16 of Act 14 of 2017 effective on 1 April 2018]<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 any item specified in Schedule No. 2, 3, 4, 5 or 6;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the general rules for the interpretation of Schedule No. 1; and<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 every section note and chapter note in Part 1 of Schedule No. 1,<\/span><\/p>\n

<\/p>\n

shall be subject to the International Convention on the Harmonized Commodity Description and Coding System done in Brussels on 14 June 1983 and to the Explanatory Notes to the Harmonised System issued by the Customs Co-operation Council, Brussels (now known as the World Customs Organisation) from time to time: Provided that where the application of any part of such Notes or any addendum thereto or any explanation thereof is optional the application of such part, addendum or explanation shall be in the discretion of the Commissioner.<\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 The Commissioner shall obtain and keep in his office two copies of such Explanatory Notes and shall effect thereto any amendment of which he is notified by the said Council from time to time and shall record the date of effecting each such amendment and any such amendment shall, for the purposes of this Act, be effective from the date so recorded.<\/span><\/p>\n

[Paragraph (b) added by section 3 of Act 10 of 2005 with effect from 12 December 2001]<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 Whenever in any legal proceedings any question arises as to the contents of such Explanatory Notes or as to the date upon which any amendment thereto was effected, a copy of such Explanatory Notes as amended in terms of this subsection shall be accepted as sufficient evidence of the contents thereof and of the effective date of any amendment thereto.<\/span><\/p>\n

[Paragraph (c) added by section 3 of Act 10 of 2005 with effect from 12 December 2001]<\/span><\/p>\n

[Subsection (8) amended by section 11 of Act 95 of 1965, section 7 of Act 105 of 1976 and section 15 of Act 84 of 1987, substituted by section 126 of Act 60 of 2001 and amended by section 104 of Act 74 of 2002]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 The Commissioner may in writing determine \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the tariff headings, tariff subheadings or tariff items or other items of any Schedule under which any imported goods, goods manufactured in the Republic or goods exported shall be classified; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 whether goods so classified under such tariff headings, tariff subheadings, tariff items or other items of Schedule No. 3, 4, 5 or 6 may be used, manufactured, exported or otherwise disposed of or have been used, manufactured, exported or otherwise disposed of as provided in such tariff items or other items specified in any such Schedule.<\/span><\/p>\n

[Subparagraph (i) substituted by section 6 of Act 68 of 1989 and section 126 of Act 60 of 2001]<\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 The acceptance by any officer of a bill of entry or the release of any goods as entered shall be deemed not to be any such determination.<\/span><\/p>\n

<\/p>\n

(iii)\u00a0 \u2026\u2026\u2026<\/span><\/p>\n

[Sub\u00adparagraph (iii) inserted by section 126(1)(c) of Act 60 of 2001 and deleted by section 14(a) of Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(iv)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 For the purposes of this subparagraph \u2018alcoholic beverages\u2019 means alcoholic beverages as contemplated in Chapter 22 of Part 1 of Schedule No. 1.<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, every manufacturer or importer of an alcoholic beverage shall, irrespective of any existing tariff determination at the time this subparagraph comes into operation, apply for a tariff determination of that beverage in terms of this paragraph.<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 An application for a tariff determination shall be accompanied by-<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 detailed information of the brand name, process of manufacture, the ingredients used, the proportion in which they are used, the alcoholic strength and such other particulars as the Commissioner may specify; and<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 if applicable, a letter from the administering officer referred to in section 3 of the Liquor Products Act, 1989 (Act No. 60 of 1989), confirming that the alcoholic beverage complies with that Act.<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 Notwithstanding subsection (3) of section 4<\/a>, but subject, with the necessary changes, to the proviso to subsection (3) and subsections (3A), (3C) and (3D) of that section, the Commissioner may disclose any information provided in terms of item (cc) to the Director General of the Department of Agriculture, Forestry and Fisheries.<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0 After the date this subparagraph comes into operation, application for a tariff determination shall be made for an alcoholic beverage-<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 before release of a clearance for home consumption of the first importation; or<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 before removal from the excise manufacturing warehouse for any purpose in terms of this Act,<\/span><\/p>\n

<\/p>\n

as may be applicable in respect of that alcoholic beverage.<\/p>\n

<\/p>\n

(ff)\u00a0\u00a0\u00a0 The Commissioner may, for the purposes of implementation of this subparagraph, by rule-<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 specify a period after the date this subparagraph comes into operation within which and the order in which an application for a tariff determination in respect of any class or kind of alcoholic beverage manufactured or imported shall be submitted; and<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 prescribe any other matter as contemplated in subsection (13).<\/span><\/p>\n

<\/p>\n

(gg)\u00a0\u00a0 If, for any alcoholic beverage, the brand name, process of manufacture, any ingredient or the proportion in which it is used, or the alcoholic strength changes, application for a new tariff determination shall be made before release of a clearance for home consumption or before removal from the excise manufacturing warehouse for any purpose in terms of this Act, as may be applicable in respect of that alcoholic beverage.<\/span><\/p>\n

<\/p>\n

(gg<\/em>A) Notwithstanding anything to the contrary contained in this subparagraph or the rules in relation thereto, application for a tariff determination shall not be made in respect of bulk removals between excise manufacturing warehouses of alcoholic beverages classified under any subheading of heading 22.04 or 22.05 of Part 1 of Schedule No. 1<\/a>.<\/span><\/p>\n

[Item (ggA) inserted by section 14(b) of Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(hh)\u00a0\u00a0 This subparagraph may not be read as preventing any officer from performing any function contemplated in section 106<\/a>.<\/span><\/p>\n

[Subparagraph (iv) added by section 15 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 Whenever any determination is made under paragraph (a) or any determination is amended or withdrawn and a new determination is made under paragraph (d), any amount due in terms thereof shall, notwithstanding that such determination is being dealt with in terms of any procedure contemplated in Chapter XA<\/a> or any proceedings have been instituted in any court in connection therewith, remain payable as long as such determination or amended or new determination remains in force: Provided that the Commissioner may on good cause shown, suspend such payment until the date of any final judgment by the High Court or a judgment by the Supreme Court of Appeal.<\/span><\/p>\n

[Subparagraph (i) substituted by section 138 of Act 45 of 2003 and section 11 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Such determination, amendment of a determination or new determination shall cease to be in force from the date \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0of the amendment of or the withdrawal and insertion of any Schedule or any amendment of the Explanatory Notes as contemplated in subsection (8)(b) with the result that the said determination, amended determination or new determination no longer conforms to the interpretation of the relevant provisions of such Schedule or Explanatory Notes;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 when it is no longer compatible with a final judgment by the High Court or a judgment by the Supreme Court of Appeal, from the date of such judgment; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 any amendment of a determination or new determination is made effective under paragraph (d) or as a result of the finalisation of any procedure contemplated in Chapter XA<\/a>.<\/span><\/p>\n

[Item (cc) substituted by section 138 of Act 45 of 2003 and section 11 of Act 36 of 2007]<\/span><\/p>\n

[Paragraph (b) substituted by section 126 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Whenever a court amends or orders the Commissioner to amend any determination made under subsection (9)(a) or (d) or any determination is amended or a new determination is made under paragraph (d) or as a result of the finalisation of any procedure contemplated in Chapter XA, the Commissioner shall not be liable to pay interest on any amount refundable which remained payable in terms of the provisions of paragraph (b)(i) for any period during which such determination remained in force.<\/span><\/p>\n

[Paragraph (c) substituted by section 63 of Act 30 of 1998, section 126 of Act 60 of 2001, section 138 of Act 45 of 2003 and section 11 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 The Commissioner shall \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 amend any determination or withdraw it and make a new determination with effect from the date it is no longer in force as provided in paragraph (b)(ii)(aa) or (bb);<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 except where a determination is being dealt with in terms of any procedure contemplated in Chapter XA<\/a>, amend any determination or withdraw it and make a new determination if it was made in error or any condition or obligation on which it was issued is no longer fulfilled or on any other good cause shown including any relevant ground for review contemplated in section 6 of the Promotion of Administrative Justice Act, 2000 (Act No. 3 of 2000).<\/span><\/p>\n

[Item (bb) substituted by section 138 of Act 45 of 2003]<\/span><\/p>\n

[Item (bb) substituted by section 11 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Any such amendment or new determination contemplated in paragraph (i)(bb) may be made with effect from \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0subject to the provisions of section 44<\/a>(11)(c), the date of first entry of the goods in question in circumstances where a false declaration is made for the purposes of this Act;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the date of first entry, if the determination was made \u2013<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0\u00a0\u00a0by an officer who was biased or reasonably suspected of bias; or<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 for an ulterior purpose or motive, arbitrarily or capriciously or in bad faith;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0subject to subsection (12), the date of the determination made under paragraph (a) in circumstances where such determination was made in bona fide error of law or of fact; or<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 the date of the amendment of the previous determination or the date of the new determination:<\/span><\/p>\n

<\/p>\n

Provided that whenever any amendment of a determination or a new determination is effective from a date resulting in the person to whom the determination was issued \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 being entitled to a refund of duty, such refund shall be subject to the provisions of section 76B<\/a>;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 retrospectively incurring an increased liability for duty, such liability shall, subject to the provisions of section 44<\/a>(11)(c), be limited to goods entered for home consumption during a period of two years immediately preceding the date of such amendment or new determination.<\/span><\/p>\n

[Paragraph (d) substituted section 126 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 An appeal against any such determination shall lie to the division of the High Court of South Africa having jurisdiction to hear appeals in the area wherein the determination was made, or the goods in question were entered for home consumption.<\/span><\/p>\n

[Paragraph (e) amended by section 53 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 Such appeal shall, subject to section 96<\/a>(1), be prosecuted within a period of one year from the date of the determination.<\/span><\/p>\n

[Subsection (9) added by section 6 of Act 110 of 1979 and substituted by section 4 of Act 44 of 1996]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 Save where \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a determination has been made under subsection (9)(a) or (d); or<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 subject to section 44<\/a>(11)(c), any underpayment arises from the circumstances contemplated in the proviso to section 44<\/a>(11)(a),<\/span><\/p>\n

[Paragraph (b) substituted by section 68 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

there shall be no liability for any underpayment in duty on any goods, where such underpayment is due to the acceptance of a bill of entry bearing an incorrect tariff heading, tariff subheading or tariff item or other item of any Schedule, after a period of two years from the date of entry of such goods.<\/p>\n

[Subsection (10) added by section 6 of Act 110 of 1979 and substituted by section 126 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Notwithstanding the provisions of subsection (10), any determination made under subsection (9)(a) as a result of or during the course of or following upon an inspection of the books, accounts and other documents of an importer, exporter, manufacturer or user of goods, shall, subject to the provisions of section 44<\/a>(11)(c), be deemed to have come into operation in respect of the goods in question entered for the purposes of this Act two years prior to the date on which the inspection commenced.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The expression \u201cinspection of any books, accounts and other documents\u201d, or any other reference to an inspection in this Act shall be taken to include any act done by an officer in the exercise of any duty imposed or power conferred by this Act for the purposes of the physical examination of goods and documents upon or after or in the absence of entry, the issue of stop notes or other reports, the making of assessments and any pre- or post-importation audit, investigation, inspection or verification of any such books, accounts and other documents required to be kept under this Act.<\/span><\/p>\n

[Subsection (11) added by section 6 of Act 52 of 1986 and substituted by section 126 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(11A)\u00a0\u00a0Any determination made under subsection (9) shall operate-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of the person in whose name it is issued, the goods mentioned therein and in respect of identical goods entered by that person, whether before or after the date when the determination is issued\u037e and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0subject to the provisions of sections 44<\/a>(11)(c) and 76B<\/a> and subsections (10) and (11).<\/span><\/p>\n

[Sub\u00adsection (11A) inserted by section 14(c) of Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(12)\u00a0\u00a0 [Subsection (12) has been added by section 126 of Act 60 of 2001 and will be put into operation by proclamation]<\/span><\/p>\n

<\/p>\n

(13)\u00a0\u00a0 The Commissioner may make rules in respect of \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 all matters which are required or permitted in terms of this section to be prescribed by rule;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any other matter which the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this section.<\/span><\/p>\n

[Subsection (13) inserted by section 126 of Act 60 of 2001]<\/span><\/p>\n","post_title":"Section 47 (Customs Act) - Payment of duty and rate of duty applicable","collection_order":176,"collection":1627,"post_modified":"2021-02-17 21:24:15","post_date":"2018-10-02 19:16:32"},{"ID":"14320","post_content":"

47A.\u00a0\u00a0 Prohibition of certain acts in respect of goods not duly entered<\/span><\/strong><\/h2>\n\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this Act, no person shall remove, receive, take, deliver or deal with or in any imported or excisable goods or fuel levy goods unless such goods have been duly entered.<\/span><\/p>\n\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Subsection (2) deleted by section 38 of Act 45 of 1995]<\/span><\/p>\n

[Section 47A inserted by section 7 of Act 101 of 1985, amended by section 16 of Act 84 of 1987 and substituted by section 4 of Act 98 of 1993]<\/span><\/p>\n","post_title":"Section 47A (Customs Act) - Prohibition of certain acts in respect of goods not duly entered","collection_order":177,"collection":1627,"post_modified":"2018-10-06 19:35:37","post_date":"2018-10-02 19:16:33"},{"ID":"14322","post_content":"

47B.\u00a0\u00a0 Air passenger tax<\/span><\/strong><\/h2>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section, unless the context otherwise indicates -<\/span><\/p>\n","post_title":"Section 47B (Customs Act) - Air passenger tax","collection_order":178,"collection":1627,"post_modified":"2018-10-06 19:35:34","post_date":"2018-10-02 19:16:35"},{"ID":"15022","post_content":"

\u201cagent\u201d<\/span><\/strong> means an agent contemplated in subsection (5)(c);<\/span><\/p>\n","post_title":"\"Agent\" definition of section 47B of Customs Act","collection_order":179,"collection":1627,"post_modified":"2018-10-06 19:36:38","post_date":"2018-10-06 19:33:35"},{"ID":"15024","post_content":"

\u201cairline\u201d<\/strong> means any air transport enterprise offering or operating an international air service;<\/p>\n","post_title":"\"Airline\" definition of section 47B of Customs Act","collection_order":180,"collection":1627,"post_modified":"2018-10-06 19:36:35","post_date":"2018-10-06 19:33:32"},{"ID":"15026","post_content":"

\u201cairport\u201d<\/strong> means a customs and excise airport specified in item 200.04 of the Schedule to the rules;<\/p>\n","post_title":"\"Airport\" definition of section 47B of Customs Act","collection_order":181,"collection":1627,"post_modified":"2018-10-06 19:36:53","post_date":"2018-10-06 19:33:30"},{"ID":"15028","post_content":"

\u201ccarriage\u201d<\/strong> means carriage by air;<\/p>\n","post_title":"\"Carriage\" definition of section 47B of Customs Act","collection_order":182,"collection":1627,"post_modified":"2018-10-06 19:37:27","post_date":"2018-10-06 19:33:27"},{"ID":"15030","post_content":"

\u201cchargeable aircraft\u201d<\/strong> means an aircraft designed or adapted to carry any person in addition to the flight crew;<\/p>\n","post_title":"\"Chargeable aircraft\" definition of section 47B of Customs Act","collection_order":183,"collection":1627,"post_modified":"2018-10-06 19:37:45","post_date":"2018-10-06 19:33:24"},{"ID":"15032","post_content":"

\u201cchargeable passenger\u201d<\/strong>, subject to the provisions of subsection (3), means every passenger on a chargeable aircraft departing from an airport in the Republic to a destination in a territory outside the Republic;<\/p>\n","post_title":"\"Chargeable passenger\" definition of section 47B of Customs Act","collection_order":184,"collection":1627,"post_modified":"2018-10-06 19:37:42","post_date":"2018-10-06 19:29:05"},{"ID":"15034","post_content":"

\u201cflight\u201d<\/strong>, in relation to any-chargeable passenger, means the carriage of such passenger from an airport in the Republic on a chargeable aircraft to any destination in a territory outside the Republic;<\/p>\n","post_title":"\"Flight\" definition of section 47B of Customs Act","collection_order":185,"collection":1627,"post_modified":"2018-10-06 19:38:18","post_date":"2018-10-06 19:33:22"},{"ID":"15036","post_content":"

\u201coperator\u201d<\/strong>, in relation to a chargeable aircraft, means the person having the management of the aircraft for the time being, and includes any airline or any person who owns or hires such aircraft or in whose name the aircraft is registered in terms of the regulations made under the Aviation Act, 1962 (Act No. 74 of 1962);<\/p>\n","post_title":"\"Operator\" definition of section 47B of Customs Act","collection_order":186,"collection":1627,"post_modified":"2018-10-06 19:38:16","post_date":"2018-10-06 19:33:20"},{"ID":"15038","post_content":"

\u201cpassenger\u201d<\/strong>, in relation to any chargeable aircraft, means -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where the operator is an air transport undertaking, any person carried on the aircraft other than -<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a member of the flight crew;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 a cabin attendant; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 a person not carried for reward who is an employee of the operator and who satisfies such other requirements as may be prescribed by rule; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in any other case, any person carried for reward;<\/span><\/p>\n","post_title":"\"Passenger\" definition of section 47B of Customs Act","collection_order":187,"collection":1627,"post_modified":"2018-10-06 19:39:47","post_date":"2018-10-06 19:33:18"},{"ID":"15040","post_content":"

\u201creward\u201d<\/strong>, in relation to the carriage of any person, includes any form of consideration received or to be received wholly or partly in connection with the carriage, irrespective of the person by whom or to whom the consideration has been given or is to be given;<\/p>\n","post_title":"\"Reward\" definition of section 47B of Customs Act","collection_order":188,"collection":1627,"post_modified":"2018-10-06 19:39:43","post_date":"2018-10-06 19:33:15"},{"ID":"15042","post_content":"

\u201ctax\u201d<\/strong> means air passenger tax.<\/p>\n","post_title":"\"Tax\" definition of section 47B of Customs Act","collection_order":189,"collection":1627,"post_modified":"2018-10-06 19:40:09","post_date":"2018-10-06 19:33:12"},{"ID":"15044","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 A tax known as air passenger tax shall be charged in accordance with this section on the carriage on a chargeable aircraft of any chargeable passenger.<\/span><\/p>\n

<\/p>\n

(b)<\/span><\/p>\n

<\/p>\n

(i)<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0The tax shall be charged on the carriage of each chargeable passenger departing on a flight Gazette.<\/em><\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 A lower rate of tax may be levied in respect of any flight of which the final destination is any country in Africa.<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0The rates of tax shall be the rates in force when this section comes into operation until amended as contemplated in subparagraph (ii).<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 The Minister may by notice in the Gazette<\/em> amend the rates of tax from a date specified in that notice.<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 In considering the imposition of a lower rate as contemplated in subparagraph (i)(bb) the Minister shall take into account-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the distance between an airport in a country concerned and an airport in the Republic;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 any agreement existing between the Republic and any of the countries concerned;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 the price of the flight ticket; and<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 any other ground which may be regarded as reasonable in the circumstances.<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 The provisions of section 48<\/a>(6) shall apply with the necessary changes to any notice referred to in subparagraph (ii).<\/span><\/p>\n

[Paragraph (b) amended by section 40 of Act 12 of 2003, section 13 of Act 9 of 2005, section 87 of Act 17 of 2009 and section 126 of Act 24 of 2011 and substituted by section 141 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The chargeable passenger shall be liable for the tax which shall be collected by the operator or his agent.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 The operator or his or her agent shall be entitled to collect the tax from a chargeable passenger-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0at the time of the acquisition by that chargeable passenger of a ticket for the flight; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 prior to the embarkation of that chargeable passenger on a flight; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 Where the tax has not been collected at the time contemplated in subparagraph (ii), an operator or his or her agent shall be liable for the tax and may recover the uncollected tax from the chargeable passenger.<\/span><\/p>\n

[Paragraph (c) substituted by section 92 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this section and the rules, the tax \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 becomes due when the aircraft first takes off on the passenger\u2019s flight;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 shall be paid \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 for the benefit of the National Revenue Fund;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 in respect of each chargeable passenger, by the operator or the agent;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 in accordance with the rules as contemplated in subsection (7)(b)(i).<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this section and except for the purposes of any customs union agreement contemplated in section 49<\/a>, the tax shall be deemed to be a duty leviable under this Act.<\/span><\/p>\n

[Paragraph (c) substituted by section 92 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 A child who \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 has not attained the age of two years; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 is not allocated a separate seat before boarding the aircraft, is not a chargeable passenger.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 A passenger is not a chargeable passenger if \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 not carried for reward \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 in pursuance of any requirement imposed under any law; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 for the purposes only of inspecting matters relating to the aircraft or the flight crew;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 whether or not carried for reward, in pursuance of any international agreement, convention or obligation, subject to the approval of the Commissioner and such conditions as he may impose in each case;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any passenger, who is in transit through the Republic and departs from the transit area of the airport on a flight without entering the Republic by passing through immigration, is not a chargeable passenger.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0The Commissioner shall keep a register of operators.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The operator of a chargeable aircraft used for the carriage of any chargeable passenger shall be liable to be registered under this section.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Application for registration shall be in such form and manner and contain such information as may be prescribed by rule.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any person liable to be registered under this section ceases to be so liable if the Commissioner is, on good cause shown, satisfied that \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 such person no longer operates any chargeable aircraft; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 no chargeable aircraft operated by such person will be used for the carriage of chargeable passengers.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Any person who is not registered and who has not applied for registration shall, if he becomes liable to be registered at any time, give notice of that fact to the Commissioner and apply for registration in writing within seven days of the time of becoming so liable.<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 Every pilot of a chargeable aircraft shall, for the purposes of section 7<\/a>(3), produce together with the report outwards \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 proof of registration of the operator; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 a certificate from the Commissioner that the operator is not liable to be registered; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 a passenger manifest in such form and containing such particulars as may be prescribed by rule.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An operator who \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 is, or is liable to be, registered; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 does not meet the requirements contemplated in paragraph (b),<\/span><\/p>\n

<\/p>\n

shall appoint an agent whose place of business is in the Republic as the South African representative of the operator.<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 A person meets the requirements of this subsection if such person \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 has any business establishment or other fixed establishment in the Republic; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 is an individual and is usually resident in the Republic.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 The Commissioner may register any duly appointed agent of an operator, and if so registered, the agent may act on behalf of the operator for the purposes of this Act.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule prescribe the following:<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The persons who may be appointed as agent;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the manner and conditions in or on which a person is to be appointed as agent for an operator;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the conditions on which agents are registered by the Commissioner; and<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 any other matter which is required or permitted in terms of this section to be prescribed by rule.<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The Commissioner may refuse to register an agent appointed by an operator or cancel or suspend the registration of any agent.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 For the purposes of subparagraph (i), the provisions of section 60\ufeff<\/a>(2) shall apply mutatis mutandis<\/em>.<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 The provisions of sections 44A<\/a>, 98<\/a> and 99<\/a> (1) shall apply mutatis mutandis<\/em> to an operator and his agent.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 No \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 operator who is liable to be registered; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 agent appointed by an operator,<\/span><\/p>\n

<\/p>\n

may conduct any business contemplated in this section unless such operator or agent has furnished such security as the Commissioner may require.<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may at any time require that the form, nature or amount of such security be altered in such a manner as he may determine.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any operator who is registered or liable to be registered and any agent of such operator shall \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 keep accounts in such form and such manner; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 render tax accounts at such time, in such manner and for such periods,<\/span><\/p>\n

<\/p>\n

as may be prescribed by rule.<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Any operator or agent of such operator shall pay any tax due at such time, in such manner and at such place as may be prescribed by rule.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0Any tax due and not accounted for and not paid in accordance with the provisions of this subsection, shall be paid upon demand by the Commissioner.<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 If such tax is not paid within 14 days after demand for payment was made, it shall be recoverable in terms of the provisions of this Act as if it were a duty payable under this Act.<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 Interest on any outstanding tax shall be payable as provided in section 105<\/a>.<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 Any amounts of tax overpaid shall be refundable in the circumstances and on compliance with such conditions as may be prescribed by rule.<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any person who \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 is knowingly a party to the fraudulent evasion of tax or attempts to commit such evasion or assists any other person in taking steps with a view to such fraudulent evasion; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in connection with tax makes a statement he knows to be false or recklessly makes a statement that is false, or, with intent to deceive produces or makes use of a book, account, return or other document that is false,<\/span><\/p>\n

<\/p>\n

shall be guilty of an offence and liable on conviction to a fine not exceeding R100 000 or three times the value of the tax to which the offence relates, whichever is the greater, or to imprisonment for a period not exceeding 10 years, or to both such fine and such imprisonment, and the aircraft in respect of which the fraudulent act took place or false statements were made shall be liable to forfeiture in accordance with this Act.<\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this section, there shall be no liability for any underpayment of tax or failure to collect tax \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 after a period of two years from the date any account was or should have been rendered in respect of such tax; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where such underpayment or failure was discovered as a result of, during the course of, or following upon, an inspection and that underpayment or failure occurred on a date earlier than two years prior to the date on which such inspection commenced:<\/span><\/p>\n

<\/p>\n

Provided that such liability shall, subject to paragraph (c), not cease even if an underpayment is discovered after an earlier assessment and payment of an amount in respect of any inspection during the period concerned, where such underpayment is the result of \u2013<\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 fraud;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 misrepresentation;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 non-disclosure of any material facts; or<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 any false declaration for the purposes of this Act.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Where any period is prescribed in this Act for books, accounts or other documents in whatever form to be kept available for production to or inspection by an officer, any such period shall, subject to the provisions of paragraph (c), be calculated from a date prior to the date on which production is demanded or the inspection commences.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Except where the Commissioner may otherwise determine in exceptional circumstances, where any underpayment arises from the circumstances contemplated in the proviso to paragraph (a), there shall be no limitation on the period of liability for any underpayment of tax or failure to collect tax or the period for which any books, accounts or any other documents, in whatever form available, are required to be produced to or may be inspected by an officer.<\/span><\/p>\n

[Subsection (9) inserted by section 92 of Act 35 of 2007]<\/span><\/p>\n

[Section 47B inserted by section 17 of Act 84 of 1987, substituted by section 5 of Act 98 of 1993, repealed by section 11 of Act 27 of 1997 and re-inserted by section 59 of Act 30 of 2000]<\/span><\/p>\n","post_title":"Subsections (2) to (9) of section 47B of Customs Act","collection_order":190,"collection":1627,"post_modified":"2018-10-08 19:08:44","post_date":"2018-10-06 19:33:10"},{"ID":"14324","post_content":"

48. Amendment of Schedule No. 1<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Minister may from time to time by notice in the Gazette<\/em> amend the General Notes to Schedule No. 1 and Part 1 of the said Schedule or substitute the said Part 1 and amend Part 2 of the said Schedule in so far as it relates to imported goods \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in order to give effect to any agreement amending any agreement approved by section 2 of the Geneva General Agreement on Tariffs and Trade Act, 1948 (Act No. 29 of 1948), or to any agreement or amendment of any agreement contemplated in section 49<\/a> and for the purposes of subsection (1)(a) or (b) of the said section 49<\/a>;<\/span><\/p>\n

[Paragraph (a) amended by section 11 of Act 112 of 1977 and substituted by section 10 of Act 98 of 1980 and section 54 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in order to give effect to any request by the Minister of Trade and Industry and for Economic Co-ordination;<\/span><\/p>\n

[Paragraph (b) substituted by section 4 of Act 61 of 1992]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in order to give effect to any amendment to the Explanatory Notes to the Harmonized System and to the Customs Co-operation Council Nomenclature referred to in section 47<\/a> (8) or to the Nomenclature set out in the annex to the Convention on Nomenclature for the Classification of Goods in Customs Tariffs signed in Brussels in 1950;<\/span><\/p>\n

[Paragraph (c) substituted by section 1 of Act 68 of 73, section 8 of Act 105 of 1976 and section 7 of Act 68 of 1989]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 by deleting any reference therein to any territory the government of which has cancelled without the consent of the Government of the Republic any preferential customs tariff rate applicable at the commencement of this Act to any goods produced or manufactured in the Republic, on their importation into such territory;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 whenever he deems it expedient in the public interest otherwise to do so.<\/span><\/p>\n

[Paragraph (e) added by section 11 of Act 112 of 1977]<\/span><\/p>\n

[Subsection (1) amended by section 6 of Act 57 of 1966 and section 54 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(1A)\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 The Minister may, for the purposes of subsection (1)(a) and section 49<\/a>(1)(a) or (b), by like notice amend the General Notes to Schedule No. 1 to incorporate as part of such Notes a schedule thereto entitled \u201cOrigin provisions of trade agreements\u201d, containing the following in respect of any agreement contemplated in section 49<\/a>:<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 In separate parts of such schedule, any such agreement or any protocol or other part or provision of such agreement, including any annex or appendix thereto, concerning the origin of goods;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any instrument contemplated in section 49<\/a>(1)(b);<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 notes to any such agreement, protocol or other part or provision which may specify \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the agreement, protocol or other part or provision or instrument which governs goods entered according to the provisions of a particular column of Part 1 of Schedule No. 1;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 definitions;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 interpretation of words or phases or substitutes for words or phrases;<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 any condition or procedure or provision of this Act to be complied with to give effect to such provisions of origin;<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0 powers, duties or functions of the Commissioner or an officer;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 any amendment, with or without retrospective effect, to such schedule or notes for any reason as may be specified in such amendment.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 No goods imported or exported shall qualify for the benefit of preferential tariff treatment in terms of such agreement unless they comply with such provisions of origin or any other provision of such agreement or of this Act governing the acquisition of origin, tariff quotas or any other condition which is to be fulfilled for the purposes of giving effect to such agreement.<\/span><\/p>\n

[Subsection (1A) inserted by section 54 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0The Minister may from time to time by like notice amend or withdraw or, if so withdrawn, insert Part 2, Part 3, Part 4, Part 5A, Part 5B or Part 7 of Schedule No. 1, whenever he deems it expedient in the public interest to do so: Provided that the Minister may, whenever he deems it expedient in the public interest to do so, reduce any duty specified in the said Parts with retrospective effect from such date and to such extent as may be determined by him in such notice.<\/span><\/p>\n

[Subsection\u00a0(2)\u00a0substituted by\u00a0section\u00a01(b)\u00a0of\u00a0Act\u00a068 of 1973\u00a0and by\u00a0section\u00a08(b)\u00a0of\u00a0Act\u00a0105 of 1976, amended by\u00a0section\u00a011(1)(c)\u00a0of\u00a0Act\u00a0112 of 1977, by\u00a0section\u00a09(a)\u00a0of\u00a0Act\u00a086 of 1982, by\u00a0section\u00a018(a)\u00a0of\u00a0Act\u00a084 of 1987\u00a0and by\u00a0section 23(a)\u00a0of\u00a0Act 59 of 1990\u00a0and substituted by\u00a0section 140(a)\u00a0of\u00a0Act 45 of 2003, by\u00a0section 91(1)\u00a0of\u00a0Act 31 of 2005\u00a0and by\u00a0section 24(a)\u00a0of\u00a0Act 20 of 2022]<\/span><\/p>\n

<\/p>\n

(2A)<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 The Minister may from time to time by like notice, whenever he deems it expedient in the public interest to do so, authorize the International Trade Administration Commission or the Commissioner to withdraw, with or without retrospective effect, and subject to such conditions as the said Commission or Commissioner may determine, any duty specified in Part 2 or Part 4 of Schedule No. 1.<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 The International Trade Administration Commission or the Commissioner may at any time cancel, amend or suspend any withdrawal referred to in subparagraph (i).<\/span><\/p>\n

[Paragraph (a) amended by section 7 of Act 68 of 1989, section 23 of Act 59 of 1990 and section 39 of Act 45 of 1995 and substituted by section 140 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Any application for such withdrawal, with retrospective effect, shall be submitted to the said International Trade Administration Commission or Commissioner, as the case may be, not later than six months from the date of entry for home consumption as provided in section 45<\/a> (2).<\/span><\/p>\n

[Paragraph (b) substituted by section 7 of Act 68 of 1989 and section 140 of Act 45 of 2003]<\/span><\/p>\n

[Subsection (2A) inserted by section 18 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) deleted by section 8 of Act 105 of 1976]<\/span><\/p>\n

<\/p>\n

(3A)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3A) inserted by section 18 of Act 105 of 1969, amended by section 1 of Act 68 of 73 and deleted by section 8 of Act 105 of 1976]<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0The Minister may, whenever he deems it expedient in the public interest to do so, by notice in the Gazette\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0impose an export duty, on such basis as he may determine, in respect of any goods intended for export or any class or kind of such goods or any goods intended for export in circumstances specified in such notice and any export duty so imposed shall be set out in the form of a schedule which shall be deemed to be incorporated in Schedule No. 1 as Part 6 thereof and to constitute an amendment of Schedule No. 1; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0amend Part 6 including to withdraw or reduce any export duty imposed in terms of paragraph (a) with or without retrospective effect, or increase such export duty, from a date and to such extent as may be determined by the Minister in such notice.<\/span><\/p>\n

[Subsection\u00a0(4)\u00a0substituted by\u00a0section\u00a018(b)\u00a0of\u00a0Act\u00a0105 of 1969, by\u00a0section\u00a011(1)(d)\u00a0of\u00a0Act\u00a0112 of 1977, by\u00a0section\u00a018(c)\u00a0of\u00a0Act\u00a084 of 1987\u00a0and by\u00a0section\u00a058(1)\u00a0of\u00a0Act 23 of 2020\u00a0effective on 1 March, 2021.\u00a0Paragraph (b)\u00a0substituted by\u00a0section 24(b)\u00a0of\u00a0Act 20 of 2022]<\/span><\/p>\n

<\/p>\n

(4A)\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, the Minister may, whenever he deems it expedient in the public interest to do so, by notice in the Gazette<\/em>, insert Part 8 of Schedule No. 1, and if so inserted withdraw or amend that Part for the purpose of specifying that any duty leviable under any heading or item of Part 1, 2 or 4 of Schedule No. 1 shall not be leviable under that Part, but shall be leviable under the said Part 8 at the time of entry for home consumption for use by any person, government, department, administration or body as may be specified by him in such notice.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of this subsection, any amount leviable under any item of the said Part 8, shall be called an ordinary levy.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any such ordinary levy shall be paid for the benefit of the National Revenue Fund as specified in section 47<\/a> (1) and shall, for the purposes of that section, be deemed to be a duty paid in accordance with the provisions of Schedule No. 1.<\/span><\/p>\n

[Paragraph (c) substituted by section 64 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 47<\/a>(1), any ordinary levy paid in respect of any goods intended for consumption in any territory, other than the Republic, which forms part of the common customs area shall be paid by the Commissioner to the government of such territory at such times as he may determine.<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (6) shall mutatis mutandis<\/em> apply to any notice published under this subsection.<\/span><\/p>\n

[Paragraph (e) substituted by section 3 of Act 19 of 1994]<\/span><\/p>\n

[Subsection (4A) inserted by section 7 of Act 68 of 1989]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Whenever any amendment made under this section has an effect which was not foreseen or intended, the Minister may, whether or not such amendment has ceased to have effect as such or has lapsed under subsection (6), after consultation with the Minister of Trade and Industry, by further notice in the Gazette<\/em>, adjust such amendment, to the extent he deems fit, with effect from the date of such amendment or any later date, and any adjustment effected under this subsection shall be deemed to be an amendment under this section.<\/span><\/p>\n

[Paragraph (a) substituted by section 4 of Act 61 of 1992 and section 39 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The provisions of paragraph (a) shall, in so far as they can be applied, apply mutatis mutandis<\/em> in respect of any amendment made by Parliament, which corresponds to an amendment made under this section, before the lapsing in terms of subsection (6) of such last-mentioned amendment.<\/span><\/p>\n

[Subsection (5) substituted by section 6 of Act 57 of 1966]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Any amendment, withdrawal or insertion made under this section in any calendar year shall, unless Parliament otherwise provides, lapse on the last day of the next calendar year, but without detracting from the validity of such amendment, withdrawal or insertion before it has so lapsed.<\/span><\/p>\n

[Subsection (6) substituted by section 18 of Act 105 of 1969, section 9 of Act 86 of 1982 and section 3 of Act 19 of 1994]<\/span><\/p>\n","post_title":"Section 48 (Customs Act) - Amendment of Schedule No. 1","collection_order":191,"collection":1627,"post_modified":"2024-01-17 21:09:59","post_date":"2018-10-02 19:16:36"},{"ID":"14326","post_content":"

49. Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration<\/span><\/strong><\/p>\n

[Heading substituted by section 24 of Act 34 of 2004]<\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Whenever any international agreement which binds the Republic as contemplated in section 231 of the Constitution of the Republic of South Africa, 1996, is an agreement \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 which includes the granting of preferential tariff treatment of goods and provisions of origin governing such treatment;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 concerning customs co-operation, including for the exchange of information and the rendering of mutual and technical assistance in respect of customs co-operation;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 12 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 regulating transit trade and transit facilities; or<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 which is a customs union agreement with the government of any territory in Africa;<\/span><\/p>\n

[Subparagraph (iv) substituted by section 46 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(v) \u00a0\u00a0\u00a0 which provides for any other matter which either expressly or by implication requires to be administered by customs legisation;<\/span><\/p>\n

[Subparagraph (v) added by section 46 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

such agreement or any protocol or other part or provision thereof is enacted into law as part of this Act when published by notice in the Gazette<\/em> in accordance with the provisions of subsections (1) and (1A) of section 48<\/a> or subsection (5) or (5B) of this section.<\/p>\n

[Paragraph (a) amended by section 60 of Act 30 of 2000, section 127 of Act 60 of 2001 and section 12 of Act 9 of 2007]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Any amendment of such agreement or any protocol or other part or provision thereof, any regulations for facilitating implementation, any agreed list of processing relating to originating status of goods, any annex or appendix or other addition to such agreement or protocol or any other matter agreed upon between governments or by any committee of, or a body established by, the parties to such agreement or any decision or condition imposed by such committee or body, is likewise enacted into law as part of this Act when published in accordance with the provisions of subsections (1) and (1A) of section 48<\/a> or subsection (5) or (5B) of this section by notice in the Gazette<\/em> as an amendment of such agreement or protocol or part or provision, as the case may be, with effect from any date that may be specified in such notice.<\/span><\/p>\n

[Subparagraph (i) substituted by section 60 of Act 30 of 2000 and section 46 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 In this section and in section 48<\/a> \u201cinstrument\u201d includes, according to the context, any agreement or any amendment of such agreement or any protocol or other part or provision thereof or any document containing any regulation, list, decision or any matter agreed upon as contemplated in subparagraph (i).<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 In this section and in sections 47<\/a> and 48<\/a> \u201cagreement\u201d includes, unless the context otherwise indicates, any international agreement, treaty or convention.<\/span><\/p>\n

[Paragraph (c) substituted by section 127 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall obtain and keep two copies of such agreement, effect any amendments referred to in section 1<\/a> (b) thereto, record the date the agreement or any such amendment entered into force and the date of any publication referred to in subsection (1).<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Whenever in any legal proceedings any question arises as to the contents of such agreement or as to the date on which such agreement or amendment entered into force or the date of such publication, a copy of such agreement as so amended and the record of such dates, shall be accepted as sufficient proof of the contents thereof and the date of publication or the date on which such agreement or amendment entered into force.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 If the context so requires, the interpretation and application of any provision of any protocol or other part of such agreement referred to in this section or section 48<\/a>(1A) shall be subject to other applicable provisions of such agreement.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the application of any provision of this Act relating to any importer, exporter, remover in bond, manufacturer, licensee or other principal or any agent or the importation or exportation of goods, the preferential tariff treatment of goods, goods obtained, produced or manufactured, goods in transit or removed in bond, due entry or security in respect of goods imported, exported, removed in bond or in transit, or any other provision or customs procedure or any power, duty or function in connection therewith, shall, for the purposes of giving effect to any agreement contemplated in section 49<\/a> or any protocol or other part or provision thereof, be subject to compliance with the provisions of such agreement or such protocol or other part or provision thereof, as the case may be;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any reference in this Act to any protocol or other part or provision of such agreement shall be deemed to include a reference to any instrument referred to in section 49<\/a> (1)(b) applicable thereto and any provision of such agreement governing such protocol or other part or provision or instrument, as the case may be.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If any reference is made in such agreement to any convention, treaty or other agreement which is to be observed in ascertaining the originating status of goods obtained, produced or manufactured and imported or exported in specified instances, the Commissioner shall obtain and keep two copies of such convention, treaty or agreement, effect any amendment thereto and record the date the convention, treaty or agreement entered into force as advised by the Director-General: Trade and Industry.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (2)(b) shall apply mutatis mutandis<\/em> to the copies of such convention, treaty or other agreement.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 To the extent that any provision of such convention, treaty or other\u00a0 agreement requires to be so observed, it shall be deemed to be incorporated in the agreement concerned.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Where any such agreement or protocol or other part or provision thereof does not relate to the origin of goods as envisaged in section 48<\/a>(1A), but otherwise by reference to customs or competent authorities or customs or domestic or national legislation or like expressions or in any other way expressly or by implication requires that it should be administered in terms of this Act, the Minister may by notice in the Gazette<\/em> in Schedule No. 10 to this Act under the title \u201cAgreement or protocols or other parts or provisions thereof contemplated in section 49 (5)\u201d publish \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 in separate parts of such Schedule, any such agreement or any protocol or other part or provision of such agreement, including any annexure or appendix thereto for the purposes of subsection (1)(a);<\/span><\/p>\n

[Paragraph (a) substituted by section 24 of Act 34 of 2004]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any instrument contemplated in, and for the purposes of; subsection (1)(b);<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 notes to such Schedule No. 10 wherein may be specified \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 definitions;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 interpretations of words and phrases or substitutes for words and phrases;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 any condition or procedure or provision of this Act to be complied with in order to give effect to such agreement or protocol or part or provision of such agreement;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 powers, duties or functions of the Commissioner or an officer;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 any amendment of Schedule No. 10 and any note thereto with or without retrospective effect for any reason as may be specified in such amendment.<\/span><\/p>\n

<\/p>\n

(5A)\u00a0 The provisions of section 48<\/a>(6) shall apply mutatis mutandis<\/em> in respect of any amendment made under the provisions of subsection (5)(d).<\/span><\/p>\n

<\/p>\n

(5B)\u00a0 Notwithstanding the provisions of subsection (5), the Minister may include in any notice published under that subsection, the full text of any such agreement or protocol except any protocol or other part thereof, as the case may be, published under subsection 48<\/a>(1A), and if so included, the whole agreement or protocol, as the case may be, shall be enacted into law as part of this Act as contemplated in subsection (1)(a).<\/span><\/p>\n

[Subsection (5B) inserted by section 60 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 In administering the provisions of any agreement, including any protocol or other part or provision thereof or any other instrument contemplated in this section, and the application of any procedure to give effect thereto, the Commissioner may, notwithstanding anything to the contrary in this Act contained \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 decide on or determine any matter or perform any duty or function or impose any condition in connection with the provisions so administered, including any decision on or determination or the performance of any duty or function or the imposing of any condition in respect of \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any heading in Part 1 or any item of any other Part of Schedule No. 1 applicable to any goods imported or exported, obtained, produced or manufactured or used in the production or manufacture of any goods, or the customs value of any such imported goods;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the first ascertainable price of goods where the customs value is not known or cannot be ascertained;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 any provision which governs or specifies any procedure concerning \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 the origin or proof of origin of goods imported or exported;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the importation or exportation or production or manufacture of goods and the ex-factory price of goods;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 tariff quotas;<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 rendering mutual and technical assistance in respect of customs co-operation;<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0 transit carriage of goods, transit trade and transit facilities;<\/span><\/p>\n

<\/p>\n

(ff)\u00a0\u00a0\u00a0 requirements in connection with agency where any person is represented in the importation or exportation of any goods involving proof of origin or in any matter relating to the transit carriage of goods, transit trade or transit facilities;<\/span><\/p>\n

<\/p>\n

(gg)\u00a0\u00a0 the approval of exporters to issue invoice declarations or withdrawal or refusal of such approval;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 any other power, duty or function or procedure provided in any such agreement or protocol or other part or provision thereof which requires either expressly or by implication customs administration action to give effect thereto;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 the convention, treaty or agreement referred to in subsection (4);<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 a binding origin determination and any procedure in connection therewith;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 make rules \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 concerning any matter referred to in paragraph (a), including such convention, treaty or agreement;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 where reference is made to customs or competent authorities, to domestic, national or customs law or any like reference or any other matter which requires either expressly or by implication application of customs legislation;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 in connection with the entry of goods imported or exported and documents to be produced in support thereof;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 to regulate the application, determination, entry of goods and other procedures in connection with binding origin determinations;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 prescribing forms or procedures or specifying any condition or provision of this Act to be complied with to give effect to such agreement, protocol or other part or provision thereof;<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 to delegate, subject to section 3<\/a>(2), any power, duty or function to any officer or other person;<\/span><\/p>\n

<\/p>\n

(vii)\u00a0\u00a0 regarding any other matter which may be necessary or useful for the purposes of administering such provisions;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 subject to such conditions as the Commissioner may in each case impose, enter into any agreement with any person, with the concurrence of any exporter, producer or manufacturer, as the case may be, to perform any function or provide any service for the purposes of establishing and reporting on the origin of goods or issuance of any proof of origin to give effect to such agreement.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 47<\/a>(9), 65<\/a>(4) or 66<\/a>(9), any determination of any heading or item or the customs value of goods imported shall, if such determination concerns goods used in the production or manufacture of any goods, or goods produced or manufactured therefrom, or any other goods, of which the origin is being determined, be made in terms of this section.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of any appeal against a decision or determination of the Commissioner in administering any of the provisions referred to in this section \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any decision or determination shall, subject to appeal to court, be deemed to be correct for the purposes of this Act, and where any amount is payable in consequence thereof, such amount shall remain payable as long as such decision or determination remains in force: Provided that if it involves disputes with foreign customs authorities, the processes for dispute settlement provided in the agreement shall be followed;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 subject to the provisions of subsection (8), any decision or determination may be amended or withdrawn and a new decision or determination made from the date the decision or determination was given, but such a decision or determination shall mutatis mutandis<\/em> be subject to the provisions of section 76B<\/a> if any refund of duty is involved;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 an appeal against any such decision or determination shall be to the division of the High Court having jurisdiction to hear appeals in the area wherein the decision or determination was made or the goods in question were entered for home consumption or exported.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Such appeal shall, subject to section 96<\/a>(1), be prosecuted within a period of one year from the date of the decision or determination.<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 For the purposes of any binding origin determination, unless the context otherwise indicates \u2013<\/span><\/p>\n","post_title":"Section 49 (Customs Act) - Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration","collection_order":192,"collection":1627,"post_modified":"2018-10-08 19:23:11","post_date":"2018-10-02 19:16:37"},{"ID":"15752","post_content":"

\u201capplicant\u201d<\/strong> means a person who has applied to the Commissioner for a binding origin determination and has valid reasons to do so;<\/p>\n","post_title":"\"Applicant\" definition of section 49 of Customs Act","collection_order":193,"collection":1627,"post_modified":"2018-10-08 19:22:20","post_date":"2018-10-08 19:18:14"},{"ID":"15754","post_content":"

\u201cbinding origin determination\u201d<\/strong> means an origin determination binding on the Commissioner when it is issued to the applicant after compliance with the provisions of this subsection and the rules;<\/p>\n","post_title":"\"Binding origin determination\" definition of section 49 of Customs Act","collection_order":194,"collection":1627,"post_modified":"2018-10-08 19:22:18","post_date":"2018-10-08 19:20:02"},{"ID":"15756","post_content":"

\u201cholder\u201d<\/strong> means the person in whose name the binding origin determination is issued.<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 A binding origin determination may be issued by the Commissioner on the written request of an applicant in respect of goods \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 imported from a country or countries or group of countries with which agreements have been concluded as contemplated in this section providing for preferential rates of duty on such goods; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 for which certificates of origin have been issued by, or invoice declarations made by an exporter approved by, the customs authorities of the country or countries or group of countries concerned.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 A binding origin determination favourable to the holder shall be annulled by the Commissioner if after due enquiry he finds that it was issued on the basis of incorrect or incomplete information.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Such annulment shall take effect from the date the determination was made and the holder shall be notified of the annulment.<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 A binding origin determination shall be binding on the Commissioner as against the holder only in respect of \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the determination of the origin of goods for the purposes of the agreement concerned; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 goods which are entered as required in terms of section 38<\/a>(1) after the date on which such determination was supplied by the Commissioner.<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 A binding origin determination shall be valid for a period of three years from the date of issue, but shall cease to be valid where \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the binding determination no longer conforms to the provisions of the agreement or this Act on which it is based as a result of any amendment of such provisions;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 subject to the right of appeal in terms of subsection (7), the Commissioner withdraws it as provided in paragraph (b)(ii) of the said subsection;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 it is no longer compatible with \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0any interpretation of the provisions of such agreement in respect of the goods in question in the originating country;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 any final judgement of the High Court or a judgment of the Supreme Court of Appeal;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 provided the holders is informed in advance, it is revoked or amended in the following circumstances:<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0Except in the case referred to in paragraph (c), the Commissioner shall revoke or amend any determination favourable to the holder if any one or more of the conditions imposed for its issue were not or are no longer fulfilled;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the Commissioner may revoke any determination favourable to the holder if such holder fails to fulfil any obligation imposed under such determination;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 the Commissioner may revoke or amend any determination \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0if it was issued in error; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if it is unfavourable to the holder and for any reason the goods are subsequently proved to qualify for a favourable determination.<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 The date on which binding determination ceases to be valid shall be \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the case of paragraph (f)(i), the date any amendment to such agreement is enacted in this Act or in the case of any other provision of this Act, such provision is so amended; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of paragraph (f)(iii)(bb), the date of the judgement and in the case of paragraph (f)(iii)(aa) the date of publication of such interpretation.<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of paragraphs (f) and (g), if the Commissioner so permits, the holder of a binding origin determination may still use such determination for a period of six months from the date specified therein, or until the period of three years expires, whichever is the earlier date provided \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0such holder concluded binding contracts for the purchase or sale of the goods in question on the basis of such determination before any such date; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 such determination is used solely for determining import duties.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Any holder who wishes to make use of the possibility of invoking such determination as provided in subparagraph (i), shall notify the Commissioner and provide the necessary supporting documents to enable a check to be made whether the conditions specified in the said subparagraph (i) have been satisfied.<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where any importer who imports any goods which are claimed to have the originating status to qualify for any preferential rate of duty specified in Part 1 of Schedule No. 1 is for any reason unable to produce at the time of entry as contemplated in section 39<\/a> any certificate of origin or invoice declaration or other document confirming the originating status of such goods as provided in any agreement contemplated in this section, such goods shall, irrespective of whether a binding origin determination has been issued in respect thereof \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 be entered for storage in a licensed customs and excise storage warehouse; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 with the prior approval of the Controller and on such conditions as the Controller may impose, be entered for customs duty purposes as if such preferential rate applies, subject to the furnishing of a provisional payment or other security approved by the Controller for the amount of the general rate of duty specified in the said Part 1 payable thereon,<\/span><\/p>\n

<\/p>\n

pending production of such certificate of origin or invoice declaration or other document confirming the originating status of such goods;<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 if such certificate of origin or invoice declaration or other document confirming originating status is not furnished within the time specified by the Controller, duty shall be payable at the general rates of duty specified in Part 1 of Schedule No. 1 in respect of the goods concerned.<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner may, for the purposes of administering any provision of any agreement relating to customs administration which is not enacted into law as contemplated in this section \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0 decide on or determine any matter, perform any duty or function, exercise any power or impose any condition in connection with a provision so administered; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0 make rules concerning any matter contemplated in paragraph (a);<\/span><\/p>\n

[Subsection (10) added by section 12 of Act 9 of 2007]<\/span><\/p>\n

[Section 49 substituted by section 3 of Act 7 of 1974, section 12 of Act 27 of 1997, section 65 of Act 30 of 1998 and section 55 of Act 53 of 1999]<\/span><\/p>\n","post_title":"\"Holder\" definition of section 49 of Customs Act","collection_order":195,"collection":1627,"post_modified":"2018-10-08 19:23:00","post_date":"2018-10-08 19:19:34"},{"ID":"14328","post_content":"

50. Provisions relating to the disclosure of information in terms of <\/strong>agreements<\/strong><\/span><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 4<\/a>(3) or any other law relating to confidentiality or secrecy, but subject to section 101B<\/a>, the Commissioner may, in accordance with-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any international agreement in respect of mutual administrative assistance and cooperation or exchange of information in customs matters which is in force and binds the Republic in terms of section 231 of the Constitution of the Republic of South Africa, 1996, hereinafter referred to as the \u2018Constitution\u2019; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 any other international agreement which is in force and binds the Republic in terms of section 231 of the Constitution, and in circumstances where the Commissioner is on good cause shown, satisfied that the international or regional interest or national public interest in the disclosure of information outweighs any potential harm to the person, firm or business to whom or to which such information relates-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 disclose, or for the purpose of paragraph (a), in writing authorise any officer to disclose, any information relating to any person, firm or business acquired by an officer in carrying out any duty under this Act;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 render mutual and technical assistance in accordance with any agreement contemplated in paragraph (a); and<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 in writing authorise any officer to exercise any power under this Act which may be considered necessary for the purpose of rendering such assistance or obtaining such information.<\/span><\/p>\n

\u00a0<\/p>\n

(2)<\/span><\/p>\n

\u00a0<\/p>\n

(a)<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 If any agreement referred to in subsection (1)(a) provides for the automatic exchange of information of the cross-border movement of means of transport, goods and persons the Commissioner may determine the information, including the\u00a0 contents of any documents relating to clearance declarations for such movement, that will be allowed to be disclosed as contemplated in subsection(1)(b)(i).<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 Notwithstanding subsection (1) and subparagraph (i), the Commissioner may not disclose information in terms of this section where any of the grounds for refusal referred to in Chapter 4 of the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000), applies except if disclosure is authorised for the purposes contemplated in section 46 of that Act.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of this subsection automatic exchange of information may include the systematic supply of clearance information in terms of the agreement by the customs authority of the sending party to the customs authority of the receiving party in an agreed electronic or other structured format in advance of the arrival of the persons, goods or means of transport in the territory of the receiving party.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Any information automatically exchanged shall be treated as confidential by the receiving party and may only be used for the purposes of risk analysis by the customs authority of that party except if the party providing the information in writing authorises its use for other purposes or by other authorities in terms of the provisions of the agreement regulating the exchange of such information.<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, in respect of the automatic exchange of information-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 authorise the use for other purposes or by other authorities of the information provided by the other party to the agreement as contemplated in paragraph (c);<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 specify conditions on which any information will be exchanged and on which it may be used for any other purpose or by any other authority;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 refuse the exchange of information with a party to any agreement if the information will not be afforded in the territory of that party a level of protection that satisfies the requirements of this Act.<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 For the purposes of this subsection any reference to the \u2018Commissioner\u2019 includes any officer contemplated in subsection (1)(b).<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may for the purposes of subsection (1)(b)-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 disclose information or authorise disclosure to a person authorised to act on behalf of any international agency, institution or organisation with which an agreement has been entered into with the Republic; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 specify the purpose for which such disclosure is authorised and the manner in which or the conditions under which such disclosure is to be made.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make rules in respect of any matter which the Commissioner reasonably considers to be necessary and useful to achieve the efficient and effective administration of this section.<\/span><\/p>\n

[Section 50 repealed by section 4 of Act 7 of 1974, inserted by section 66 of Act 30 of 1998 and substituted by section 105 of Act 74 of 2002 and section 50 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n","post_title":"Section 50 (Customs Act) - Provisions relating to the disclosure of information in terms of agreements","collection_order":196,"collection":1627,"post_modified":"2018-10-08 19:25:09","post_date":"2018-10-02 14:36:36"},{"ID":"14330","post_content":"

50A.\u00a0\u00a0\u00a0 Joint, one-stop or juxtaposed international land border posts<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 The Commissioner may by rule in accordance with any international agreement concerning joint, one-stop or juxtaposed international land border posts and places of entry for the Republic and an adjoining state \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 in respect of such places situated in the territory of the Republic-<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0 \u00a0\u00a0\u00a0 allow and appoint any such place as a place of entry for the adjoining state through which goods may be imported or exported and where goods may be entered for customs and excise purposes in accordance with the national legislation of the adjoining state; and<\/span><\/p>\n


<\/span><\/p>\n

(ii) \u00a0\u00a0\u00a0 allow officers of the competent customs authority of the adjoining state to perform such duties and functions and exercise such powers as may be required and prescribed by the national legislation of the adjoining state to effect entry and clearance of goods through such place and matters incidental thereto; and<\/span><\/p>\n


<\/span><\/p>\n

(b) \u00a0\u00a0\u00a0 in respect of such places situated in the territory of the adjoining state \u2013<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0 \u00a0\u00a0\u00a0 deem such a place to be a place of entry for the Republic through which goods may be imported or exported and where goods may be entered for customs and excise purposes; and<\/span><\/p>\n


<\/span><\/p>\n

(ii) \u00a0\u00a0\u00a0 allow officers to exercise their powers and perform their duties and functions under the Act in such places.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in any other law contained, for purposes of this Act \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 any such place situated in the territory of an adjoining state shall be deemed to be a place situated in the Republic; and<\/span><\/p>\n


<\/span><\/p>\n

(b) \u00a0\u00a0\u00a0 whenever, within such a place, situated within an adjoining state-<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0 \u00a0\u00a0\u00a0 any goods are detained for purposes of this Act, such goods shall as soon as practicable be removed to the State Warehouse or other place indicated by the Controller within the territory of the Republic; or<\/span><\/p>\n


<\/span><\/p>\n

(ii) \u00a0\u00a0\u00a0 any person is detained for purposes of this Act, such person shall without delay be secured in an office of the South African Police Service closest to such place.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0 Whenever such a place is situated within the territory of the Republic, and the national legislation of the adjoining state provides for the detention of goods or persons at such place, the Commissioner shall allow for the removal of such detained goods or persons by the competent customs authorities of the adjoining state from such a place to the territory of the adjoining state.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0 The Commissioner may in administering the provisions of this section, notwithstanding anything to the contrary in this Act or in any other law contained \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 decide or determine any matter or perform any duty or impose any condition in connection with the provisions so administered;<\/span><\/p>\n


<\/span><\/p>\n

(b) \u00a0\u00a0\u00a0 make rules \u2013<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0 \u00a0\u00a0\u00a0 where reference is made in such agreement to customs or competent authorities, to domestic national or customs law or any other matter which requires either expressly or by implication application of customs legislation;<\/span><\/p>\n


<\/span><\/p>\n

(ii) \u00a0\u00a0\u00a0 in connection with the entry of goods imported or exported and documents to be produced in support thereof;<\/span><\/p>\n


<\/span><\/p>\n

(iii)\u00a0\u00a0\u00a0 prescribing forms or procedures or specifying any condition to be complied with to give effect to any agreement contemplated in this section;<\/span><\/p>\n


<\/span><\/p>\n

(iv)\u00a0\u00a0\u00a0 to delegate subject to section 3<\/a>(2) any power, duty or function to any officer or any other person; and<\/span><\/p>\n


<\/span><\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 regarding any other matter which may be necessary or useful for purposes of administering such places.<\/span><\/p>\n

[Section 50A inserted by section 106 of Act 74 of 2002]<\/span><\/p>\n","post_title":"Section 50A (Customs Act) - Joint, one-stop or juxtaposed international land border posts","collection_order":197,"collection":1627,"post_modified":"2018-11-21 19:29:59","post_date":"2018-10-02 19:16:39"},{"ID":"14332","post_content":"

51. Agreements with African territories<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The National Executive may conclude an agreement with the government of any territory in Africa in which it is provided that, notwithstanding anything to the contrary in this Act contained -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods produced or manufactured in or imported into the Republic shall be admitted into that territory free of duty or at special rates of duty and goods produced or manufactured in or imported into that territory shall be admitted into the Republic free of duty or at special rates of duty;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 such arrangements (including arrangements providing for the prohibition or quantitative or other limitation or restriction of the importation of any goods) as may be agreed upon between the parties to the agreement shall apply in respect of the admission of any goods into the territory of one of the parties from the territory of the other party and in respect of the entry of and the collection of duty on goods on importation into the territory of any party from a territory other than the territory of the other party;<\/span><\/p>\n

[Paragraph (b) substituted by section 7 of Act 57 of 1966]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 each party to the agreement shall be compensated in respect of duty on such goods to the extent and in the manner agreed upon between the parties to the agreement.<\/span><\/p>\n

[Subsection (1) amended by section 13 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Payments made by the government of any territory to the Government of the Republic in terms of any agreement concluded under the provisions of subsection (1) shall accrue to the National Revenue Fund and payments by the Government of the Republic to the government of any territory in terms of any such agreement shall be made as a drawback of revenue as a charge to the National Revenue Fund.<\/span><\/p>\n

[Subsection (2) substituted by section 1 of Act 12 of 1977 and section 13 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, any agreement which purports to have been concluded in terms of any law relating to customs and which was being observed by the Republic immediately prior to the coming into operation of this Act as being in force between the Republic and any territory in Africa, shall be deemed to have been concluded in terms of and to be and at all relevant times to have been within the powers conferred by this section.<\/span><\/p>\n

[Subsection (3) substituted by section 7 of Act 57 of 1966 and section 5 of Act 103 of 1972]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of any agreement concluded with Southern Rhodesia under subsection (1) -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 goods produced or manufactured in or imported into that territory shall not, by virtue of any such agreement, be exempt on importation into the Republic from any increased rate of customs duty payable after the commencement of this subsection, and such goods shall be liable to the full difference between such duty calculated at such increased rate and the most favoured nation rate applicable on the date immediately prior to the date on which this subsection comes into operation; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the Minister may vary the quantitative or other limitation or restriction of the importation of any goods agreed upon under paragraph (b) of the said subsection (1).<\/span><\/p>\n

[Subsection (4) added by section 1 of Act 89 of 1971]<\/span><\/p>\n","post_title":"Section 51 (Customs Act) - Agreements with African territories","collection_order":198,"collection":1627,"post_modified":"2018-10-07 08:25:42","post_date":"2018-10-02 19:16:40"},{"ID":"14334","post_content":"

52. Imposition of a fuel levy by any party to a customs union agreement<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, any fuel levy goods which are removed to the territory of a party to any customs union agreement concluded in terms of section 49<\/a> or brought into the Republic from any such territory, shall, if a fuel levy has not been imposed by such party, be deemed to be goods exported from and goods imported into the Republic, respectively, and the provisions of this Act relating to the exportation from and importation of goods into the Republic shall, subject to such arrangements as the Commissioner may determine, apply to those goods until such time as such fuel levy is imposed by that party as provided in this Act.<\/span><\/p>\n

[Paragraph (a) substituted by section 41 of Act 45 of 1995 and section 13 of Act 36 of 2007]<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If any such party to such customs union agreement imposes such fuel levy as provided in this Act, the Commissioner may, notwithstanding the provisions of section 47<\/a> (1), in respect of any fuel levy paid in the Republic on any petrol or distillate fuel entered or removed for consumption in the territory of any such party pay such fuel levy for any period it remains so imposed, if the Minister approves, to such party.<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 For the purposes of paragraph (b), the Commissioner may pay the fuel levy concerned on the basis of any documents, relating to the movement of such petrol or distillate fuel, in possession of any person as may be determined by him.<\/span><\/p>\n

[Section 52 repealed by section 4 of Act 7 of 1974 and inserted by section 24 of Act 59 of 1990]<\/span><\/p>\n","post_title":"Section 52 (Customs Act) - Imposition of a fuel levy by any party to a customs union agreement","collection_order":199,"collection":1627,"post_modified":"2018-10-09 08:30:50","post_date":"2018-10-02 19:16:42"},{"ID":"14337","post_content":"

53. Discrimination by other countries<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 If the government of any territory has \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 imposed directly or indirectly on any goods wholly or partly produced or manufactured in the Republic any duty, charge or restriction which is not imposed upon like goods produced or manufactured in any third territory; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 discriminated against the commerce of the Republic in such a manner as to place it at a disadvantage in comparison with the commerce of any third territory,<\/span><\/p>\n

<\/p>\n

the Minister may in order to give effect to any recommendation of the Minister of Trade and Industry or whenever he deems it fit in the public interest, by notice in the Gazette<\/em> impose \u2013<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 on all goods or any class or kind of goods imported from the territory whose government has so acted; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 on all goods or any class or kind of goods whencesoever imported, wholly or partly produced or manufactured in such territory,<\/span><\/p>\n

<\/p>\n

additional duties not exceeding the value for duty purposes of such goods, and from a date to be specified in the notice there shall be paid on such goods, upon entry for home consumption thereof, the additional duties at the rates imposed in the notice, in addition to any other duties payable on such goods under the provisions of this Act.<\/p>\n

[Subsection (1) substituted by section 37 of Act 97 of 1986 and amended by section 6 of Act 61 of 1992 and section 42 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0Any additional duty imposed in terms of subsection (1) shall be set out in the form of a schedule which shall be deemed to be incorporated in Schedule No. 1 as Part 13 thereof and to constitute an amendment of Schedule No. 1.<\/span><\/p>\n

[Sub\u00adsection (2) substituted by section 19 of Act 105 of 1969, by section 12 of Act 112 of 1977 and by section 20 of Act 84 of 1987 and amended by section 15(1) of Act 33 of 2019 deemed effective on 1 April, 2018]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The provisions of section 48<\/a>(6) shall mutatis mutandis<\/em> apply in respect of any amendment made under the provisions of this section.<\/span><\/p>\n

[Subsection (3) substituted by section 5 of Act 19 of 1994]<\/span><\/p>\n","post_title":"Section 53 (Customs Act) - Discrimination by other countries","collection_order":200,"collection":1627,"post_modified":"2021-02-17 21:23:38","post_date":"2018-10-02 19:16:43"},{"ID":"14339","post_content":"

54. Special provisions regarding the importation of cigarettes<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0 The Commissioner may prescribe by rule-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the sizes and types of containers in which cigarettes may be imported into the Republic;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 distinguishing marks or numbers in addition to the stamp impression referred to in subsection (2) which must or must not appear on containers of imported cigarettes;<\/span><\/p>\n

\n<\/p>

(c) \u00a0\u00a0\u00a0 any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.<\/span><\/p>\n

[Subsection (1) substituted by section 43 of Act 45 of 1995 and section 141 of Act 45 of 2003]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 No person may import any cigarettes unless-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 if entered for home consumption, a stamp impression determined by the Commissioner has been made on their containers; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 if entered for storage in a customs and excise warehouse for export such stamp impression does not appear on the containers; and<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 the cigarettes otherwise comply with the requirements prescribed by rule.<\/span><\/p>\n

[Subsection (2) substituted by section 141 of Act 45 of 2003]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 No imported cigarettes shall be sold or disposed of or removed from the customs and excise warehouse concerned except in accordance with the provisions of this Act.<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 No cigarettes in containers bearing the stamp impression referred to in subsection (2), may be entered for removal in bond as contemplated in section 18<\/a> for transit through the Republic.<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 Any cigarettes in containers bearing such stamp impression so entered for removal in bond shall be liable to forfeiture in accordance with the provisions of this Act.<\/span><\/p>\n

[Subsection (4) inserted by section 19 of Act 32 of 2005]<\/span><\/p>\n

[Section 54 amended by section 3 of Act 85 of 1968 and substituted by section 13 of Act 112 of 1977]<\/span><\/p>\n","post_title":"Section 54 (Customs Act) - Special provisions regarding the importation of cigarettes","collection_order":201,"collection":1627,"post_modified":"2018-10-09 08:32:24","post_date":"2018-10-02 14:39:37"},{"ID":"14341","post_content":"

CHAPTER VA<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

ENVIRONMENTAL LEVIES<\/strong><\/h1>\n","post_title":"Chapter VA - Environmental levies","collection_order":202,"collection":1627,"post_modified":"2018-10-07 08:30:47","post_date":"2018-10-02 19:16:45"},{"ID":"14343","post_content":"

54A.\u00a0\u00a0\u00a0 Imposition of Environmental Levy<\/span><\/strong><\/p>\n

<\/p>\n

A levy known as the environmental levy shall be-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 3 of Schedule No.1<\/a>\u037e and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0collected and paid in respect of carbon tax imposed in terms of the Carbon Tax Act, 2019.<\/span><\/p>\n

[Section 54A, formerly section 47C, inserted by section 139(1) of Act 45 of 2003, renumbered by section 32(1)(a) of Act 16 of 2004 and substituted by section 20 read with Sch. 3 of Act 15 of 2019]<\/span><\/p>\n","post_title":"Section 54A (Customs Act) - Imposition of environmental levy","collection_order":203,"collection":1627,"post_modified":"2021-02-17 21:23:18","post_date":"2018-10-02 19:16:46"},{"ID":"20550","post_content":"

54AA.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Provisions relating to carbon tax-<\/span><\/strong><\/p>\n

<\/p>\n

For the purposes of the administration and collection of carbon tax revenues as contemplated in section 54A-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) any reference to the Carbon Tax Act, 2019, in this Act must be regarded as including the Tables and Schedules to that Act and any regulation made in terms of that Act\u037e<\/span><\/p>\n

<\/p>\n

(ii) a word or expression in this Act to which a meaning has been assigned in the Carbon Tax Act, 2019, has the meaning so assigned, unless the context indicates otherwise\u037e<\/span><\/p>\n

<\/p>\n

(b) the allowances and limitation of allowances prescribed in the Carbon Tax Act, 2019, must be administered as rebates, refunds or drawbacks, as may be applicable, in terms of this Act\u037e<\/span><\/p>\n

<\/p>\n

(c)\u00a0 a taxpayer as defined in the Carbon Tax Act, 2019, must in terms of section 54E license any premises on which emissions as defined in the Carbon Tax Act, 2019, occur, in a manner and subject to requirements as may be prescribed by rule\u037e and<\/span><\/p>\n

<\/p>\n

(d)\u00a0 any administrative actions, requirements and procedures for purposes of submission and verification of accounts, collection and payment of carbon tax as an environmental levy or the performance of any duty, power or obligation or the exercise of any right must, to the extent not prescribed in the Carbon Tax Act, 2019, be prescribed by the Commissioner by rule.<\/span><\/p>\n

[Section 54AA inserted by section 1 of Act 13 of 2019]<\/span><\/p>\n","post_title":"Section 54AA (Customs Act) - Provisions relating to carbon tax","collection_order":204,"collection":1627,"post_modified":"2021-02-17 21:23:02","post_date":"2020-03-14 21:55:03"},{"ID":"14345","post_content":"

54B.\u00a0\u00a0\u00a0 Rate of Environmental Levy<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0 The environmental levy shall be levied at a rate as may be specified in any item of Part 3 of Schedule No. 1 and the environmental levy so specified in such item shall be payable in addition to any duty prescribed in respect of the goods concerned in any heading or subheading of Part 1 or Part 2 of Schedule No. 1.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the environmental levy shall, subject to the provisions of this Chapter and except for the purposes of any customs union agreement contemplated in section 49<\/a> or any other law, be deemed to be a duty leviable under this Act.<\/span><\/p>\n

[Subsection (2) substituted by section 14 of Act 36 of 2007]<\/span><\/p>\n

[Section 47D renumbered to 54B by section 32 of Act 16 of 2004 effective on<\/span> 1 June 2004]<\/span><\/p>\n","post_title":"Section 54B (Customs Act) - Rate of environmental levy","collection_order":205,"collection":1627,"post_modified":"2018-10-09 08:32:46","post_date":"2018-10-02 19:16:48"},{"ID":"14347","post_content":"

54C.\u00a0\u00a0\u00a0 Application of other provisions of this Act<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Subject to such exceptions and adaptations as may be prescribed in this Chapter, any Schedule or any rule, the provisions of this Act governing the administration of excisable goods, including-<\/p>\n

\u00a0<\/p>\n

(a)<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the importation of excisable goods and imported excisable goods; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the payment of duty on imported excisable goods; or<\/span><\/p>\n

\n<\/p>

(b)<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the manufacture of excisable goods; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the entry for home consumption, removal from any customs and excise manufacturing warehouse and payment of duty contemplated in section 19A<\/a>,<\/span><\/p>\n

\u00a0<\/p>\n

shall apply mutatis mutandis to environmental levy goods imported into or manufactured in the Republic.<\/p>\n

[Section 47E inserted by section 139 of Act 45 of 2003, renumbered to section 54C by section 32 of Act 16 of 2004, substitututed by section 43 of Act 32 of 2014 effective on a date on which the Customs Control Act takes effect in terms of section 944(1) of that Act, substitution by section 43 of Act 32 of 2014 repealed by section 77 of Act 13 of 2017 effective on 21 July 2014 and substituted by section 15 of Act 13 of 2017 effective on the date on which section 18(4) of the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2017, comes into operation, 1 April 2018 - effective on 1 June 2004]<\/span><\/p>\n","post_title":"Section 54C (Customs Act) - Application of other provisions of this Act","collection_order":206,"collection":1627,"post_modified":"2018-10-09 08:33:04","post_date":"2018-10-02 19:16:50"},{"ID":"14349","post_content":"

54D.\u00a0\u00a0\u00a0 Rebates, Refunds and Drawbacks<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

The Minister may, notwithstanding anything to the contrary contained in this Act, provide under section 75<\/a>(15) for a rebate, refund or drawback of any environmental levy in an item of a separate Part of Schedule No. 3, 4, 5 or 6, which shall be deemed to be an amendment of such Schedule, in the circumstances and for the purposes and on compliance with any conditions that may be specified in such Part or item.<\/p>\n

[Section 47F renumbered to 54D by section 32 of Act 16 of 2004 effecive on 1 June 2004]<\/span><\/p>\n","post_title":"Section 54D (Customs Act) - Rebates, refunds and drawbacks","collection_order":207,"collection":1627,"post_modified":"2018-10-09 08:33:49","post_date":"2018-10-02 19:16:51"},{"ID":"14351","post_content":"

54E.\u00a0\u00a0\u00a0 Licensing<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0 From the date this Chapter comes into operation, no environmental levy goods may be manufactured in the Republic except in a customs and excise manufacturing warehouse licensed in terms of this Act.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 The applicant for such a license must apply on the form prescribed by rule and must comply with all the provisions of this Act and any requirements the Commissioner may prescribe in each case.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0 \u00a0\u00a0 The application must be supported by the agreement and other documents as may be prescribed by rule.<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0 Before such warehouse is licensed the applicant for a license must-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 furnish such security as contemplated in section 60<\/a>(c)(i); and<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 pay the licence fee prescribed in Schedule No. 8.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0 \u00a0\u00a0 The provisions of section 60<\/a> (2) shall apply mutatis mutandis<\/em> in respect of any application for a licence or the suspension or cancellation of a licence.<\/span><\/p>\n

[Section 47G renumbered to 54E by section 32 of Act 16 of 2004, effective on 1 June 2004]<\/span><\/p>\n","post_title":"Section 54E (Customs Act) - Licensing","collection_order":208,"collection":1627,"post_modified":"2018-10-09 08:34:58","post_date":"2018-10-02 19:16:52"},{"ID":"14353","post_content":"

54EA.\u00a0 \u00a0 Exemption from licensing and payment of environmental levy<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Chapter or any other provision of this Act, the Commissioner may by rule-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 exempt a person or category of persons from-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 all or any of the requirements of section 54E<\/a>; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the payment of environmental levy,<\/span><\/p>\n

\n<\/p>

for any period in respect of any quantity or class or any quantity of any class of environmental levy goods manufactured by such person or category of persons;<\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 prescribe conditions and other requirements in respect of such exemption; and<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 prescribe circumstances under which such exemption may be cancelled.<\/u><\/span><\/u><\/p>\n

[Section 54 EA inserted by section 95 of Act 60 of 2008 effective on 21 Oct 2008]<\/span><\/p>\n","post_title":"Section 54EA (Customs Act) - Exemption from licensing and payment of environmental levy","collection_order":209,"collection":1627,"post_modified":"2018-10-09 08:35:46","post_date":"2018-10-02 19:16:54"},{"ID":"14355","post_content":"

54F.\u00a0\u00a0\u00a0\u00a0 Rules<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

The Commissioner may prescribe by rule-<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any procedure in addition to or in substitution of any existing rule regulating procedures in respect of the importation of goods and imported goods or excisable goods in order to provide for any necessary exception or adaptation in administering the provisions of this Chapter;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 mutatis mutandis<\/em> for the purposes of this Chapter, any procedure to which section 19A<\/a> and its rules relate;<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the form of agreement to be entered into between the applicant and the Commissioner;<\/span><\/p>\n

\u00a0<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the accounts and other documents to be kept and to be submitted when payment is made;<\/span><\/p>\n

\u00a0<\/p>\n

(e) \u00a0\u00a0\u00a0 all matters which are required or permitted in terms of this Chapter to be prescribed by rule;<\/span><\/p>\n

\u00a0<\/p>\n

(f) \u00a0\u00a0\u00a0\u00a0 any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this Chapter.<\/span><\/p>\n

[Section 47H renumbered to 54F by section 32 of Act 16 of 2004, effective on 1 June 2004]<\/span><\/p>\n

[Chapter VA inserted by section 139 of Act 45 of 2003]<\/span><\/p>\n","post_title":"Section 54F (Customs Act) - Rules","collection_order":210,"collection":1627,"post_modified":"2018-10-09 08:36:20","post_date":"2018-10-02 14:44:39"},{"ID":"15081","post_content":"

CHAPTER VB<\/strong><\/p>\n

[Chapter VB inserted by section 17 of Act 14 of 2017 effective on 1 April 2018]<\/span> <\/p>\n


<\/strong><\/p>\n

HEALTH PROMOTION LEVIES<\/strong><\/p>\n","post_title":"Chapter VB - Health Promotion Levies","collection_order":211,"collection":1627,"post_modified":"2021-04-10 19:26:32","post_date":"2018-10-07 08:51:11"},{"ID":"15083","post_content":"

54G.\u00a0\u00a0\u00a0 Imposition of health promotion levy<\/span><\/strong><\/p>\n

<\/p>\n

A levy to be known as the health promotion levy shall be leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 7 of Schedule No. 1.<\/p>\n","post_title":"Section 54G (Customs Act) - Imposition of health promotion levy","collection_order":212,"collection":1627,"post_modified":"2018-10-07 08:55:31","post_date":"2018-10-07 08:51:45"},{"ID":"15085","post_content":"

54H.\u00a0\u00a0\u00a0 Rate of health promotion levy<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The health promotion levy shall be levied at a rate as may be specified in any item of Part 7 of Schedule No. 1 and the health promotion levy so specified in such item shall be payable in addition to any duty prescribed in respect of the goods concerned in any heading or subheading of Part 1, Part 2 or Part 3 of Schedule No. 1.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the health promotion levy shall, subject to the provisions of this Chapter and except for the purposes of any customs union agreement contemplated in section 49<\/a> or any other law, be deemed to be a duty leviable under this Act.<\/span><\/p>\n","post_title":"Section 54H (Customs Act) - Rate of health promotion levy","collection_order":213,"collection":1627,"post_modified":"2018-10-09 08:36:46","post_date":"2018-10-07 08:52:17"},{"ID":"15087","post_content":"

54I. Application of other provisions of this Act<\/span><\/strong><\/p>\n

<\/p>\n

Subject to such exceptions and adaptations as may be prescribed in this Chapter, any Schedule or any rule, the provisions of this Act governing the administration of excisable goods, including\u2014<\/p>\n

<\/p>\n

(a)<\/span><\/p>\n

<\/p>\n

(i) the importation of excisable goods and imported excisable goods\u037e and<\/span><\/p>\n

<\/p>\n

(ii) the payment of duty on imported excisable goods\u037e or<\/span><\/p>\n

<\/p>\n

(b)<\/span><\/p>\n

<\/p>\n

(i) the manufacture of excisable goods\u037e and<\/span><\/p>\n

<\/p>\n

(ii) the entry for home consumption, removal from any customs and excise manufacturing warehouse and payment of duty contemplated in section 19A<\/a>,<\/span><\/p>\n

<\/p>\n

shall apply mutatis mutandis <\/em>to health promotion levy goods imported into or manufactured in the Republic.<\/p>\n","post_title":"Section 54I (Customs Act) - Application of other provisions of this Act","collection_order":214,"collection":1627,"post_modified":"2019-06-14 11:57:20","post_date":"2018-10-07 08:53:45"},{"ID":"15089","post_content":"

54J.\u00a0\u00a0\u00a0\u00a0 Application of environmental levy provisions of this Act<\/strong><\/p>\n

<\/p>\n

Subject to such exceptions and adaptations as may be prescribed in this Chapter, sections 54D<\/a> to 54F<\/a> shall apply mutatis mutandis to the health promotion levy imposed on health promotion levy goods of Part 7 of Schedule No. 1.<\/p>\n","post_title":"Section 54J (Customs Act) - Application of environmental levy provisions of this Act","collection_order":215,"collection":1627,"post_modified":"2021-04-10 19:26:18","post_date":"2018-10-07 08:53:43"},{"ID":"14357","post_content":"

CHAPTER VI<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

ANTI-DUMPING, COUNTERVAILING AND SAFEGUARD DUTIES AND OTHER MEASURES<\/strong><\/p>\n

[Heading substituted by section 14 of Act 112 of 1977, section 7 of Act 61 of 1992 and section 65 of Act 20 of 2006]<\/span><\/p>\n","post_title":"Chapter VI - Anti-dumping, countervailing and safeguard duties and other measures","collection_order":216,"collection":1627,"post_modified":"2021-04-10 19:25:50","post_date":"2018-10-02 19:16:55"},{"ID":"14359","post_content":"

55. General provisions regarding anti-dumping, countervailing and safeguard duties and measures<\/span><\/strong><\/p>\n

[Heading substituted by section 66 of Act 20 of 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The goods specified in Schedule No. 2 shall, upon entry for home consumption, be liable, in addition to any other duty payable in terms of the provisions of this Act, to the appropriate anti-dumping, countervailing or safeguard duties provided for in respect of such goods in that Schedule at the time of such entry, if they are imported from a supplier, or originate in a territory, specified in that Schedule in respect of those goods.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 The imposition of any anti-dumping duty in the case of dumping as defined in the International Trade Administration Act, 2002 (Act No. 71 of 2002), a countervailing duty in the case of subsidized export as so defined or a safeguard duty or quota in the case of disruptive competition as so defined and the rate at which or the circumstances in which such duty or quota is imposed in respect of any imported goods shall be in accordance with any request by the Minister of Trade and Industry under the provisions of the International Trade Administration Act, 2002.<\/span><\/p>\n

[Paragraph (a) substituted by section 69 of Act 32 of 2004 and section 66 of Act 20 of 2006]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any such anti-dumping, countervailing or safeguard duty may be imposed in respect of the goods concerned in accordance with such request with effect from the date on which any provisional payment in relation to anti-dumping, countervailing or safeguard duty is imposed in respect of those goods under section 57A<\/a>.<\/span><\/p>\n

[Paragraph (b) substituted by section 3 of Act 16 of 1997]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Whenever any anti-dumping, countervailing or safeguard duty is imposed on any goods under the provisions of this Chapter, the owner of any such goods stored in a customs and excise warehouse shall produce the invoice and other documents relating to such goods to the Controller not later than the time of entry of all or any part of such goods for removal from such warehouse.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The provisions of paragraph (a) shall not apply in the case of such goods entered for export from a customs and excise warehouse.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 An anti-dumping, countervailing or safeguard duty or quota imposed under the provisions of this Chapter shall not apply to any goods entered under the provisions of any item specified in Schedule No. 3 or 4 unless such item is specified in Schedule No. 2 in respect of such goods.<\/span><\/p>\n

[Subsection (4) substituted by section 66 of Act 20 of 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 56<\/a>, 56A<\/a> or 57<\/a>, the Commissioner may, subject to such conditions as he may impose in each case, exempt from payment of any anti-dumping, countervailing or safeguard duty, any goods which are imported in such circumstances or in such quantities that the importation of such goods does not, in his opinion, constitute regular importation of such goods for trade purposes.<\/span><\/p>\n

[Section 55 amended by section 12 of Act 95 of 1965 and section 6 of Act 103 of 1972 and substituted by section 15 of Act 112 of 1977 and section 8 of Act 61 of 1992]<\/span><\/p>\n","post_title":"Section 55 (Customs Act) - General provisions regarding anti-dumping, countervailing and safeguard duties and measures","collection_order":217,"collection":1627,"post_modified":"2018-10-09 08:40:27","post_date":"2018-10-02 19:16:56"},{"ID":"14361","post_content":"

56. Imposition of anti-dumping duties<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Minister may from time to time by notice in the Gazette<\/em> amend Schedule No. 2 to impose an anti-dumping duty in accordance with the provisions of section 55<\/a>(2).<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Minister may, in accordance with any request by the Minister of Trade and Industry, from time to time by notice in the Gazette<\/em> \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 otherwise amend, from the date of such amendment or any later date to such extent as may be specified in the notice,<\/span><\/p>\n

<\/p>\n

any anti-dumping duty imposed under subsection (1).<\/p>\n

[Subsection (2) substituted by section 67 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The provisions of section 48\ufeff<\/a>(6) shall mutatis mutandis<\/em> apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.<\/span><\/p>\n

[Subsection (3) substituted by section 6 of Act 19 of 1994]<\/span><\/p>\n

[Section 56 substituted by section 16 of Act 112 of 1977, amended by section 4 of Act 93 of 1978, section 4 of Act 89 of 1984 and section 7 of Act 52 of 1986 and substituted by section 9 of Act 61 of 1992]<\/span><\/p>\n","post_title":"Section 56 (Customs Act) - Imposition of anti-dumping duties","collection_order":218,"collection":1627,"post_modified":"2018-10-09 08:41:19","post_date":"2018-10-02 19:16:58"},{"ID":"14363","post_content":"

56A.\u00a0 \u00a0 Imposition of countervailing duties<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Minister may from time to time by notice in the Gazette<\/em> amend Schedule No. 2 to impose a countervailing duty in accordance with the provisions of section 55<\/a>(2).<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Minister may, in accordance with any request by the Minister of Trade and Industry from time to time by notice in the Gazette<\/em> \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 otherwise amend, from the date of such amendment or any later date to such extent as may be specified in the notice,<\/span><\/p>\n

\n<\/p>

any countervailing duty imposed under subsection (1).<\/p>\n

[Subsection (2) substituted by section 68 of Act 20 of 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The provisions of section 48<\/a>(6) shall mutatis mutandis<\/em> apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.<\/span><\/p>\n

[Subsection (3) substituted by section 7 of Act 19 of 1994]<\/span><\/p>\n

[Section 56A inserted by section 10 of Act 61 of 1992]<\/span><\/p>\n","post_title":"Section 56A (Customs Act) - Imposition of countervailing duties","collection_order":219,"collection":1627,"post_modified":"2018-10-09 08:41:56","post_date":"2018-10-02 19:16:59"},{"ID":"14366","post_content":"

57. Imposition of safeguard measures<\/span><\/strong><\/p>\n

[Heading substituted by section 69 of Act 20 of 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Minister may from time to time by notice in the Gazette<\/em> amend Schedule No. 2 to impose a safeguard duty or quota in accordance with the provisions of section 55<\/a>(2).<\/span><\/p>\n

[Subsection (1) substituted by section 69 of Act 20 of 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Minister may, in accordance with any request by the Minister of Trade and Industry from time to time by notice in the Gazette<\/em> \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 otherwise amend, from the date of such amendment or any later date to such extent as may be specified in the notice,<\/span><\/p>\n

\u00a0<\/p>\n

any safeguard duty or quota imposed under subsection (1).<\/p>\n

[Subsection (2) substituted by section 69 of Act 20 of 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The provisions of section 48<\/a>(6) shall mutatis mutandis<\/em> apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.<\/span><\/p>\n

[Subsection (3) substituted by section 8 of Act 19 of 1994]<\/span><\/p>\n

[Section 57 substituted by section 17 of Act 112 of 1977 and section 11 of Act 61 of 1992]<\/span><\/p>\n","post_title":"Section 57 (Customs Act) - Imposition of safeguard measures","collection_order":220,"collection":1627,"post_modified":"2018-10-09 08:45:04","post_date":"2018-10-02 19:17:01"},{"ID":"14368","post_content":"

57A.\u00a0 \u00a0 \u00a0 Imposition of provisional payment<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0 Whenever the International Trade Administration Commission publishes a notice in the Gazette<\/em> to the effect that it is investigating the imposition of an anti-dumping, countervailing or safeguard duty on goods imported from a supplier or originating in a territory specified in that notice, the Commissioner shall, in accordance with any request by the said Commission, by notice in the Gazette<\/em> impose a provisional payment in respect of those goods for such period and for such amount as the Commission may specify in such request.<\/span><\/p>\n

[Subsection (1) substituted by section 3 of Act 16 of 1997 and section 142 of Act 45 of 2003]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 The Commissioner shall, in accordance with any request by the said Commission, by further notice in the Gazette<\/em> extend the period for which the provisional payment mentioned in subsection (1) is imposed or withdraw or reduce it with or without retrospective effect and to such extent as may be specified in the request<\/span><\/p>\n

[Subsection (2) substituted by section 142 of Act 45 of 2003]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Such provisional payment shall be paid on goods subject thereto, at the time of entry for home consumption thereof, as security for any anti-dumping, countervailing or safeguard duty which may be retrospectively imposed on such goods under section 56<\/a>, 56A<\/a> or 57<\/a> and may be set off against the amount of the retrospective anti-dumping, countervailing or safeguard duty payable.<\/span><\/p>\n

[Subsection (3) substituted by section 3 of Act 16 of 1997]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 If no anti-dumping, countervailing or safeguard duty is imposed before expiry of the period for which a provisional payment in relation to the goods concerned has been imposed, the amount of such payment shall be refunded.<\/span><\/p>\n

[Subsection (4) substituted by section 3 of Act 16 of 1997]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 If the amount of any such provisional payment on the said goods -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 exceeds the amount of any anti-dumping, countervailing or safeguard duty retrospectively imposed on such goods under section 56<\/a>, 56A<\/a> or 57<\/a>, the amount of the difference shall be refunded; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 is less than the amount of the anti-dumping, countervailing or safeguard duty so imposed, the amount of the difference shall not be collected.<\/span><\/p>\n

[Subsection (5) substituted by section 3 of Act 16 of 1997]<\/span><\/p>\n

[Section 57A inserted by section 18 of Act 112 of 1977, amended by section 4 of Act 89 of 1983 and substituted by section 12 of Act 61 of 1992]<\/span><\/p>\n","post_title":"Section 57A (Customs Act) - Imposition of provisional payments","collection_order":221,"collection":1627,"post_modified":"2018-10-09 08:46:22","post_date":"2018-10-02 19:55:24"},{"ID":"14370","post_content":"

CHAPTER VII<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

AMENDMENT OF DUTIES<\/strong><\/p>\n","post_title":"Chapter VII - Amendment of duties","collection_order":222,"collection":1627,"post_modified":"2018-10-07 09:19:15","post_date":"2018-10-02 19:55:25"},{"ID":"14372","post_content":"

58. Time when new or increased duties become payable<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Minister may table at any time in the National Assembly a taxation proposal imposing a new duty or increasing the rate of duty already payable upon any goods specified in the said proposal, and such new duty or increased rate of duty shall, subject to the provisions of subsection (2), from the time when the proposal was tabled be payable on all such goods as have not at the said time been entered for home consumption.<\/span><\/p>\n

[Subsection (1) substituted by section 10 of Act 86 of 1982 and amended by section 21 of Act 84 of 1987, section 2 of Act 105 of 1992 and section 14 of Act 27 of 1997]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Whenever the Minister tables, under the provision of subsection (1), a taxation proposal relating to imported and excisable goods of the same class or kind, any such goods which the Minister may in the said proposal specify for the purposes of this subsection, shall, though entered for home consumption prior to the time of such proposal and notwithstanding that they have passed out of customs and excise control, become liable to the new duty or the difference between the rate of duty at the time of such proposal and the increased rate provided for in the said proposal, if they have at the time of such proposal not been delivered from the stocks of an importer, manufacturer or such class of dealer as the Minister may in the said proposal specify.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section any goods which are specified by the Minister in any taxation proposal for the purposes of subsection (2) and which, at the time of the said proposal are in transit to an importer, manufacturer or a class of dealer so specified by the Minister, shall be deemed to form part of the stocks of such importer, manufacturer or dealer, as the case may be, notwithstanding any terms to the contrary of any contract relating to the sale or delivery of such goods.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Whenever the Minister has specified any goods in any taxation proposal for the purposes of subsection (2), every importer or manufacturer or dealer specified in the said proposal shall, in respect of any goods so specified -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 forthwith take stock of all such goods which have not been delivered from his stocks at the time when the proposal was tabled, and make a clear and accurate record of such imported and excisable goods separately;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 within seven days of the date on which the proposal was tabled, deliver to the Controller a sworn statement giving separately the description and quantities of the said imported and excisable goods, which were in his stocks at the said time, and any other information which the Commissioner may require of him; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 upon or before the last working day of the month following the month in which the proposal was tabled, pay to the Controller the amount of duty payable by him under subsection (2) in respect of the goods in question.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 If the Minister specifies in any taxation proposal for the purposes of subsection (2) that any goods so specified shall be liable to the duties so specified if they have not been delivered from the stocks of a wholesale dealer at the time of the said proposal, the provisions of subsection (4) shall apply to the stocks of such wholesale dealer and of any retail dealer conducting his business on the same premises: Provided that the Commissioner may, upon production by such wholesale dealer of such evidence as he may require, exclude from the stocks or the liability for duty of that wholesale dealer for the purposes of subsection (2) -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 stocks of a class or kind which are sold by such retail dealer only; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 such proportion of the total duty payable by such wholesale dealer as is represented by the proportion of retail sales to total sales of the goods concerned during the period of three months immediately preceding the date of such proposal, such proportion to be calculated on the basis of quantities of each commodity concerned.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u201cdealer\u201d<\/strong> means any person who deals in goods to which this Act relates and includes a club, co-operative society of any nature or any statutory body;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 \u201cretail dealer\u201d<\/strong> means, subject to the provisions of paragraph (c), any dealer who deals in or holds licence under any law to deal in retail quantities;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 \u201cwholesale dealer\u201d<\/strong> means any dealer who deals in or holds a licence under any law to deal in wholesale quantities and the business and stocks of a wholesale dealer shall be deemed to include the business and stocks of any retail dealer who conducts business on the same premises on which the wholesale dealer conducts his business as such; and<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 \u201cdeliver\u201d<\/strong> includes any form of delivery except traditio brevi manu<\/em> and constitutum possessorium<\/em>.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Whenever in any legal proceedings any question arises as to whether the Minister has in fact tabled a taxation proposal as described in this section, or as to the time when such proposal was tabled or the particulars contained in such proposal, a copy of such proposal, certified by the Secretary to Parliament to be a true copy, shall be accepted as sufficient evidence that such proposal was tabled and of the time when it was tabled and of the particulars contained therein.<\/span><\/p>\n

[Subsection (7) amended by section 19 of Act 33 of 1974 and substituted by section 1 of Act 64 of 1974 and section 2 of Act 105 of 1992]<\/span><\/p>\n","post_title":"Section 58 (Customs Act) - Time when new or increased duties become payable","collection_order":223,"collection":1627,"post_modified":"2018-10-07 09:23:10","post_date":"2018-10-02 19:55:27"},{"ID":"14374","post_content":"

59. Contract prices may be varied to extent of alteration in duty<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Whenever any duty is imposed or increased, directly or indirectly, by amendment in any manner of any Schedule to this Act, on any goods and such goods, in pursuance of a contract made before such duty or increased duty became payable, are thereafter delivered to and accepted by the purchaser, the seller of the goods may, in the absence of agreement to the contrary, recover as an addition to the contract price a sum equal to any amount paid by him by reason of the said duty or increase.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Whenever any duty is withdrawn or decreased, directly or indirectly, by amendment in any manner of any Schedule to this Act, on any goods, and such goods in pursuance of a contract made before the withdrawal or decrease became effective are thereafter delivered to the purchaser, the purchaser of the goods may, in the absence of agreement to the contrary, if the seller has in respect of those goods had the benefit of the withdrawal or decrease, deduct from the contract price a sum equal to the said duty or decrease.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The provisions of this section shall also apply to a contract for the hiring of any goods or the use of any goods in rendering a service at a contract price, and the expressions \u201cseller\u201d and \u201cpurchaser\u201d shall correspondingly be construed as including the person by whom and the person to whom the goods are hired or the service rendered.<\/span><\/p>\n","post_title":"Section 59 (Customs Act) - Contract prices may be varied to extent of alteration in duty","collection_order":224,"collection":1627,"post_modified":"2018-10-07 09:23:54","post_date":"2018-10-02 14:52:12"},{"ID":"14376","post_content":"

CHAPTER VIII<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

REGISTRATION, LICENSING AND ACCREDITED CLIENTS<\/strong><\/p>\n

[Heading substituted by section 44 of Act 19 of 2001]<\/span><\/p>\n","post_title":"Chapter VIII - Registration, licensing and accredited clients","collection_order":225,"collection":1627,"post_modified":"2018-10-07 09:24:16","post_date":"2018-10-02 14:52:56"},{"ID":"14378","post_content":"

59A.\u00a0\u00a0\u00a0 Registration of persons participating in activities regulated by this Act<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding any registration prescribed in terms of any other provision of this Act, the Commissioner may require all persons or any class of persons participating in any activities regulated by this Act, to register in terms of this section and its rules.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule prescribe the following \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any general or particular category of registration;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the application form for registration, the qualifying requirements for any category of registration and the documents and information to be furnished in support of the application;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 the activities and persons included or excluded from registration;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 any date from which any person or the different dates from which any class of persons shall be required to register under this section and its rules before transacting any business in relation to customs and excise matters;<\/span><\/p>\n

\n<\/p>

(v)\u00a0\u00a0\u00a0\u00a0 any reasonable extension of the date or dates specified under the provisions of subparagraph (iv);<\/span><\/p>\n

\n<\/p>

(vi)\u00a0\u00a0\u00a0 procedures for amendment of registration particulars; and<\/span><\/p>\n

\n<\/p>

(vii)\u00a0\u00a0 any other matter which the Commissioner may consider reasonably necessary and useful to regulate such registration.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 before registration require any person or class of persons to furnish such security and enter into such agreement as the Commissioner may determine;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as the Commissioner may determine.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may refuse any application for registration or cancel or suspend any registration.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 The provisions of section 60<\/a>(2) shall apply mutatis mutandis<\/em> for the purposes of paragraph (b).<\/span><\/p>\n

[Paragraph (c) substituted by section 47 of Act 30 of 2002]<\/span><\/p>\n

[Subsection (2) substituted by section 188 of Act 60 of 2001]<\/span><\/p>\n

[Section 59A inserted by section 45 of Act 19 of 2001]<\/span><\/p>\n","post_title":"Section 59A (Customs Act) - Registration of persons participating in activities regulated by this Act","collection_order":226,"collection":1627,"post_modified":"2018-10-09 08:47:04","post_date":"2018-10-02 19:55:28"},{"ID":"14380","post_content":"

60. Licence<\/span><\/strong><\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 No person shall perform any act or be in possession of or use anything in respect of which a licence is prescribed in Schedule No. 8 unless such person has obtained the appropriate licence which shall not be issued unless the prescribed licence fee has been paid.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The activities for which a licence is required, the persons who are required to licence, the procedures, conditions, which may include the furnishing of security, and any other requirements relating to such licence, if not prescribed elsewhere in this Act, may be prescribed in the Notes to the item in which such licence is specified in Schedule No. 8 and any rules made by the Commissioner under the provisions of this Act.<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 Any person applying for a licence under any provision of this Act shall, before such licence is issued, furnish security, in the form, nature or amount determined by the Commissioner to protect the state from any loss likely to be incurred as a result of the activities to be licensed.<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 The Commissioner may at any time require that the form, nature or amount of such security be altered so as to protect the state as contemplated in subparagraph (i).<\/span><\/p>\n

[Paragraph (c) added by section 48 of Act 30 of 2002]<\/span><\/p>\n

[Subsection (1) substituted by section 46 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, subject to review by the High Court \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 refuse any application for a new licence or refuse any application for a renewal of a licence if \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the applicant \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0does not comply in respect of such application with the requirements specified by rule or any condition imposed by the Commissioner;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 has made a false or misleading statement with respect to any material fact or omits to state any material fact which was required to be stated in the application for a licence;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the applicant or any employee of such applicant has \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 contravened or failed to comply with the provisions of this Act; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 been convicted of an offence under this Act; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 been convicted of an offence involving dishonesty; or<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 failed to comply with any condition or obligation imposed by the Commissioner in respect of such licence:<\/span><\/p>\n

<\/p>\n

Provided that subparagraphs (aa) to (cc) shall not apply in respect of an employee if the applicant proves that he was not a party to or could not prevent any such act or omission by such employee; or<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 cancel or suspend for a specified period any licence \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 if the holder of such licence \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 is sequestrated or liquidated; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 no longer carries on the business for which the licence was issued; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0is no longer qualified according to the qualifications prescribed in the rules; or<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 failed to pay any amount demanded under this Act within 30 days from the date of such demand; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if the holder of such licence or the employee of such licensee has \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 contravened or failed to comply with the provisions of this Act; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 been convicted of an offence under this Act; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 been convicted of an offence involving dishonesty; or<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 failed to comply with any condition or obligation imposed by this Act or by the Commissioner in respect of such licence:<\/span><\/p>\n

<\/p>\n

Provided that subparagraphs (aa) to (cc) shall not apply in respect of an employee if the holder proves that he was not a party to or could not prevent any such act or omission by such employee:<\/p>\n

<\/p>\n

Provided that before a licence is cancelled or suspended, except when any demand for any amount remains unpaid for a period exceeding 30 days from the date of the demand, the Commissioner shall \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 give 21 days notice to the licensee of the proposed cancellation or suspension;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 provide reasonable information concerning any allegation and grounds for the proposed cancellation or suspension;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 provide a reasonable opportunity to respond and make representations as to why the licence should not be cancelled or suspended.<\/span><\/p>\n

[Subsection (2) substituted by section 11 of Act 86 of 1982, section 44 of Act 45 of 1995, section 57 of Act 53 of 1999 and section 46 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Minister may, whenever he deems it expedient in the public interest to do so, amend Schedule No. 8 by notice in the Gazette<\/em>.<\/span><\/p>\n

[Subsection (3) added by section 25 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The provisions of section 48<\/a>(6) shall mutatis mutandis<\/em> apply in respect of any amendment made under the provisions of subsection (3) of this section.<\/span><\/p>\n

[Subsection (4) added by section 25 of Act 59 of 1990 and substituted by section 9 of Act 19 of 1994]<\/span><\/p>\n

[Section\u00a060\u00a0amended by\u00a0section\u00a04\u00a0of\u00a0Act\u00a085 of 1968, substituted by\u00a0section\u00a020\u00a0of\u00a0Act\u00a0105 of 1969\u00a0and amended by\u00a0section 14\u00a0of\u00a0Act 21 of 2021\u00a0effective on 19 January 2022].<\/span><\/p>\n","post_title":"Section 60 (Customs Act) - Licence fees according to Schedule No. 8","collection_order":227,"collection":1627,"post_modified":"2022-02-16 16:36:54","post_date":"2018-10-02 19:55:30"},{"ID":"14382","post_content":"

61. Customs and excise warehouse licences<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Before a customs and excise warehouse is licensed the person applying for such licence shall furnish such security as the Commissioner may require.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by endorsement permit a licence to be transferred from one customs and excise warehouse to another customs and excise warehouse in the area controlled by the same Controller and in the possession of the person to whom the licence has been issued, but no customs and excise warehouse licence shall be transferable from one person to another.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a) \u00a0\u00a0\u00a0 Not more than one licence shall be issued in respect of any customs and excise warehouse:<\/span><\/p>\n

<\/p>\n

Provided that the Commissioner may, on such conditions as the Commissioner may in each case impose, issue a licence -<\/p>\n

<\/p>\n

(i)\u00a0 \u00a0\u00a0\u00a0 to the owner or person in possession or control of any customs and excise storage or manufacturing warehouse in which excisable or fuel levy goods are stored or manufactured; and<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 to each person who obtains for distribution on own account these goods from any such warehouse.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 The owner or person in possession or control of such warehouse who is so licensed shall be liable for the fulfilment of all obligations under this Act in respect of such goods in such warehouse. Provided that each person to whom a licence is so issued shall be liable for any liability incurred under this Act in respect of goods so obtained from such warehouse.<\/span><\/p>\n

[Subsection (4) substituted by section 22 of Act 84 of 1987 and section 107 of Act 74 of 2002]<\/span><\/p>\n","post_title":"Section 61 (Customs Act) - Customs and excise warehouse licences","collection_order":228,"collection":1627,"post_modified":"2018-10-07 09:36:04","post_date":"2018-10-02 19:55:31"},{"ID":"14384","post_content":"

62. Agricultural distillers<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (1) substituted by section 8 of Act 57 of 1966 and section 7 of Act 103 of 1972 and deleted by section 12 of Act 86 of 1982]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 After the commencement of this Act a licence under this Act as an agricultural distiller shall not be granted to any person \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 who had not at any time before such commencement been licensed under any law relating to excise as an agricultural distiller; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 who, after such commencement, has for any continuous period of more than twelve months not been the holder of a licence as an agricultural distiller issued under this Act.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 No licence issued under this Act to any person as an agricultural distiller may be transferred to any other person or from one farm to another, except in circumstances which the Commissioner may deem exceptional or, in the event of the death of the licensee or the expropriation in terms of the Expropriation Act, 1975 (Act No. 63 of 1975), of a farm in respect of which the licence was issued, with the written permission of the Commissioner and subject to such conditions as he may determine.<\/span><\/p>\n

[Subsection (3) substituted by section 12 of Act 86 of 1982]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any licence issued under this Act to any person as an agricultural distiller shall, subject to the provisions of subsection (3), lapse upon the death of the licensee or upon conviction of the licensee of any offence under this Act or any law relating to the illicit manufacture, conveyance, supply or possession of intoxicating liquor.<\/span><\/p>\n

[Paragraph (a) substituted by section 12 of Act 86 of 1982]<\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of this subsection the imposition of a penalty by the Commissioner under the provisions of section 91<\/a> shall be deemed to be a conviction under this Act.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The provisions of subsections (2) and (4) and of section 63<\/a>(3) shall not apply in the case of an agricultural distiller who produces annually a quantity of spirits which exceeds a quantity determined by the Commissioner and who produces such spirits for a purpose approved by the Commissioner.<\/span><\/p>\n

[Subsection (5) substituted by section 8 of Act 57 of 1966]<\/span><\/p>\n","post_title":"Section 62 (Customs Act) - Agricultural distillers","collection_order":229,"collection":1627,"post_modified":"2018-10-09 08:50:40","post_date":"2018-10-02 14:55:03"},{"ID":"14386","post_content":"

63. Stills to be licensed<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 No person shall own or have in his possession or under his control any still except under a licence prescribed in Schedule No. 8 and subject to the rules: Provided that the Commissioner may by rule exempt from all or any of the provisions of this subsection \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any licensed still maker in so far as any still manufactured or imported by him for sale and in his possession is concerned; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 any person in so far as any still is concerned which he has proved to the Commissioner is in his possession solely as a curiosity or ornament or is used solely for any such purpose as the Commissioner may specify by rule.<\/span><\/p>\n

[Subsection (1) amended by section 4 of Act 98 of 1970 and section 9 of Act 57 of 1966 and substituted by section 45 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The provisions of subsections (3) and (4) of section 62<\/a> shall mutatis mutandis<\/em> apply in respect of any licence issued in respect of a still under this Act to any person to whom a licence under this Act has been or had at any time been issued as an agricultural distiller: Provided that the provisions of this subsection shall not apply in respect of any such licence in respect of a still which is held by any such agricultural distiller as is referred to in subsection (5) of section 62<\/a>.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If any agricultural distiller to whom a licence in respect of a still has been issued under this Act voluntarily abandons such still to the Commissioner, the Commissioner may, out of moneys appropriated by Parliament for the purpose, pay to that distiller,, as compensation the current market value of such still.<\/span><\/p>\n

[Paragraph (a) substituted by section 25 of Act 34 of 2004]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Where any person has so abandoned any still no licence to own a still to be used by him in the capacity of an agricultural distiller shall thereafter be granted to him unless a new licence as an agricultural distiller has, after such abandonment, been issued to him under this Act.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Any still abandoned under this subsection shall be destroyed by the Commissioner.<\/span><\/p>\n","post_title":"Section 63 (Customs Act) - Stills to be licensed","collection_order":230,"collection":1627,"post_modified":"2018-10-09 08:51:36","post_date":"2018-10-02 19:55:32"},{"ID":"14388","post_content":"

64. Special warehouses for the manufacture of wine<\/span><\/strong><\/p>\n

<\/p>\n

Unless the permission of the Commissioner has been obtained to manufacture wine in a customs and excise manufacturing warehouse, no person shall manufacture wine except in a special customs and excise warehouse licensed under this Act.<\/p>\n","post_title":"Section 64 (Customs Act) - Special warehouses for the manufacture of wine","collection_order":231,"collection":1627,"post_modified":"2018-10-07 09:41:21","post_date":"2018-10-02 19:55:34"},{"ID":"14390","post_content":"

64A.\u00a0 \u00a0 \u00a0Container depot licenses<\/span><\/strong><\/h2>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 No person shall store or unpack, or pack for export, such containers as the Commissioner may specify, except at a container depot licensed in terms of subsection (2).<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, subject to such conditions as he may in each case impose, license, for such period as he may in each case determine, at any place appointed for that purpose under the provisions of this Act, container depots approved by him for the storing, unpacking or packing of containers contemplated in subsection (1), provided such security as he may require is furnished.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Controller may require any container contemplated in subsection (1) to be detained in any container depot licensed in terms of subsection (2), for its examination or that of its contents.<\/span><\/p>\n

[Section 64A inserted by section 8 of Act 71 of 1975]<\/span><\/p>\n","post_title":"Section 64A (Customs Act) - Container depot licenses","collection_order":232,"collection":1627,"post_modified":"2018-10-07 09:42:03","post_date":"2018-10-02 19:55:36"},{"ID":"14392","post_content":"

64B.\u00a0 \u00a0 \u00a0 Clearing agent licences<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 No person shall, for the purposes of this Act, for reward make entry or deliver a bill of entry relating to, any goods on behalf of any principal contemplated in section 99<\/a>(2), unless licensed as a clearing agent in terms of subsection (2).<\/span><\/p>\n

[Subsection (1) substituted by section 58 of Act 53 of 1999]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Application for such licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and with any additional requirements that may be prescribed in any other rule and as may be determined by the Commissioner in each case.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, subject to such conditions as he may prescribe by rule and such obligations as he may in each case impose, license any person applying therefor as a clearing agent.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 The Commissioner may prescribe by rule \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a date from which the applicant and employees of the applicant must be in possession of a qualification obtained at such time and with at least such qualifying mark as may be stated in such rule;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 any other matter which may be reasonably necessary and useful to achieve the efficient and effective administration of the objects of this section.<\/span><\/p>\n

[Paragraph (c) added by section 47 of Act 19 of 2001]<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 For the purposes of paragraph (c), \u201capplicant\u201d means any natural person or a director of a company or member of a close corporation or a partner of a partnership, who participates in the clearing agents\u2019 business of the company, close corporation or partnership, as the case may be.<\/span><\/p>\n

[Paragraph (d) added by section 47 of Act 19 of 2001]<\/span><\/p>\n

[Subsection (2) substituted by section 46 of Act 45 of 1995 and section 58 of Act 53 of 1999]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Before any such person is so licensed as a clearing agent, he shall furnish such security as the Commissioner may require.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 A licensed clearing agent shall be liable in respect of any entry made or bill of entry delivered as contemplated in section 99<\/a>(2).<\/span><\/p>\n

[Subsection (5) added by section 58 of Act 53 of 1999]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 A licensed clearing agent shall disclose the name and category of the principal referred to in section 99<\/a>(2) on such bill of entry and if such agent does not so disclose or makes or delivers a bill of entry where the name of another such agent or his own name is stated as the importer, exporter, remover in bond or other principal, as the case may be, he shall be liable for the fulfilment of the obligations imposed on such principal in terms of this Act.<\/span><\/p>\n

[Subsection (6) added by section 58 of Act 53 of 1999]<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 No security provided by a licensed clearing agent shall be utilised or accepted as security for the fulfilment of any obligations in terms of this Act of any other such agent.<\/span><\/p>\n

[Subsection (7) added by section 58 of Act 53 of 1999]<\/span><\/p>\n

[Section 64B inserted by section 19 of Act 112 of 1977]<\/span><\/p>\n","post_title":"Section 64B (Customs Act) - Clearing agent licences","collection_order":233,"collection":1627,"post_modified":"2018-10-09 08:52:42","post_date":"2018-10-02 19:55:37"},{"ID":"14394","post_content":"

64C.\u00a0\u00a0\u00a0 Licence to search wreck or to search for wreck<\/span><\/strong><\/h2>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 No person shall search any wreck or search for any wreck unless he is licensed with the Commissioner to do so and has furnished such security as the Commissioner may require.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule prescribe the circumstances under which and the conditions on which a licence may be issued to any person entitling him to search or to search for any wreck, but no such licence shall give the holder thereof the exclusive right to search or to search for any particular wreck.<\/span><\/p>\n

[Section 64C inserted by section 47 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 64C (Customs Act) - Licence to search wreck or to search for wreck","collection_order":234,"collection":1627,"post_modified":"2018-10-07 09:46:40","post_date":"2018-10-02 19:55:39"},{"ID":"14396","post_content":"

64D.\u00a0\u00a0\u00a0 Licensing of remover of goods in bond<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 No person, except if exempted by rule, shall remove any goods in bond in terms of section 18<\/a>(1)(a) or for export in terms of section 18A<\/a>, or any other goods that may be specified by rule unless licensed as a remover of goods in bond in terms of subsection (3).<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The expression \u2018remover in bond\u2019 in this Act shall, unless the context otherwise indicates, include any person that removes any goods contemplated in subsection (1).<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any remover in bond exempted from licensing by rule shall, in addition to any provisions of this Act governing the removal or carriage of goods in bond generally, comply with such other relevant requirements as may be prescribed in this section and its rules.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Application for such licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and with any additional requirement that may be prescribed in any other rule and as may be determined by the Commissioner in each case.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may subject to such conditions as he may prescribe by rule and such obligations as he may in each case impose licence any person applying therefor as a remover of goods in bond.<\/span><\/p>\n

\u00a0<\/p>\n

(3A)<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 The Commissioner may, subject to such conditions as he may prescribe by rule and impose in each case, allow a licensed remover of goods in bond to subcontract the removal or carriage of goods to which this section relates to another licensed remover of goods in bond.<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 When a licensed remover of goods so subcontracts, both such licensed removers shall he jointly and severally liable for the fulfilment of all obligations under this Act as contemplated in subsection (6).<\/span><\/p>\n

[Subsection (3A) inserted by section 49 of Act 30 of 2002]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule prescribe technical specifications and other requirements in respect of any vehicle, container or other transport equipment used in the removal or carriage of any goods in bond.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, after the date this section comes into operation, determine a date by rule from which no person shall remove any goods in bond under this Act in any vehicle container or other transport equipment that is not approved by the Commissioner as complying with the specifications and other requirements prescribed in such rule.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Any vehicle container or other transport equipment used for the removal of goods in bond under this section shall be marked as prescribed by rule.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Before any person is licensed as a remover of goods in bond such person shall furnish such security and enter into such agreement as the Commissioner may require.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.<\/span><\/p>\n

\n<\/p>

(c) \u00a0\u00a0\u00a0 Notwithstanding the provisions of paragraph (a), the Commissioner may, subject to such conditions as he may prescribe by rule and impose in each case accept such security from any other person in respect of any goods removed or carried by such remover.<\/span><\/p>\n

[Paragraph (c) added by section 49 of Act 30 of 2002]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 In addition to any liability incurred under this Act a licensed remover of goods in bond shall be liable for the fulfilment of all obligations imposed under this Act on any other person in respect of any goods removed or carried by such remover including the payment of duties and charges and to any penalties or amounts demanded under section 88<\/a>(2)(a).<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The liability of such remover shall in no way affect the liability incurred under this Act in respect of such goods by the master, pilot, container operator, importer, exporter, manufacturer, licensee or any other principal or any agent referred to in section 99<\/a>.<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 No security provided by a licensed remover of goods in bond shall be utilised or accepted as security for the fulfilment of any obligation in terms of this Act by any other such remover of goods in bond.<\/span><\/p>\n

\u00a0<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 refuse any application for a new licence or any application for a renewal of a licence by a remover of goods in bond; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 suspend or cancel such licence.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The provisions of section 60<\/a>(2) shall apply mutatis mutandis<\/em> for the purposes of paragraph (a).<\/span><\/p>\n

\n<\/p>

(9)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make rules \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 to delegate or assign, subject to section 3<\/a>(2), any of the powers that may be exercised or assign any of the duties that shall be performed by the Commissioner in accordance with the provisions of this Act to any officer or any other person;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 to prescribe forms and procedures or any condition to be complied with by any remover for the purpose of regulating the removal of goods in bond;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 in respect of all matters which are required or permitted in terms of this section to be prescribed by rule;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this section.<\/span><\/p>\n

[Section 64D inserted by section 48 of Act 19 of 2001]<\/span><\/p>\n","post_title":"Section 64D (Customs Act) - Licensing of remover of goods in bond","collection_order":235,"collection":1627,"post_modified":"2018-10-09 08:54:18","post_date":"2018-10-02 19:55:41"},{"ID":"14400","post_content":"

64E.\u00a0\u00a0\u00a0 Accredited clients<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 confer accredited client status on any applicant therefore who is licensed or registered under any provision of this Act; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 determine by rule levels of accredited client status and specific criteria applicable to each level.<\/span><\/p>\n

[Paragraph (a) substituted by section 36 of Act 61 of 2008 effective on 1 August 2011]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Every applicant for accredited client status shall apply for a specific level thereof and, in addition to the criteria prescribed for that level by rule or that may be determined by the Commissioner, prove, as may be applicable, the following:<\/span><\/p>\n

[Words preceding subparagraph (i) substituted by section 36 of Act 61 of 2008 effective on 1 August 2011 and section 19 of Act 39 of 2013 effective on 16 January 2014]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 an appropriate record of compliance with customs and excise procedures;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 that the accounting records and other documents kept for providing evidence of compliance with customs and excise procedures utilise information prepared in a manner consistent with general accounting principles appropriate to the procedure concerned;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 19 of Act 39 of 2013 effective on 16 January 2014]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 that an effective computer system is in operation capable of performing the functions, and in respect of which an agreement has been concluded, as contemplated in section 101A<\/a>;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 that the person who will administer the accredited client requirements has sufficient knowledge of customs and excise laws and procedures to implement and maintain an efficient and effective accredited client compliance system;<\/span><\/p>\n

[Subparagraph (iv) substituted by section 19 of Act 39 of 2013 effective on 16 January 2014]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 that the business in respect of which application is made for accredited client status has sufficient financial resources;<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 any other measurable requirements which the Commissioner may require in support of the application.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 The Commissioner may determine such separate criteria for accredited client status in respect of customs or excise clients as may be prescribed by rule.<\/span><\/p>\n

[Paragraph (c) added by section 19 of Act 39 of 2013 effective on 16 Jnuary 2014]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Commissioner may \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 conduct such investigation as may be reasonably necessary to verify any statements in the application;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 enter into any agreement with the applicant which may include, notwithstanding any other provisions of this Act, deferment of payment of any duty or value-added tax payable on the importation of any goods into the Republic and payment thereof as may be specified in such agreement;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 prescribe by rule the following:<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the application form to be completed and the supporting documents to be furnished by each applicant according to the customs and excise procedures applicable to the activities of the applicant;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the form of agreement to be entered into between the applicant and the Commissioner;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 standards of conduct which may include procedures to be followed in respect of \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 the entry of goods;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the payment of duty;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 the documents to be processed;<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 the control of goods; or<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0 goods carried or removed; and<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 the benefits conferred upon an accredited client;<\/span><\/p>\n

[Subparagraph (iv) substituted by section 50 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(v) \u00a0\u00a0\u00a0 any other matter that is necessary in order to regulate the benefits provided in terms of this section;<\/span><\/p>\n

[Subparagraph (v) added by section 50 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 delegate, by rule, subject to section 3<\/a>(2), any power which may be exercised or assign the duties that shall be performed by the Commissioner in accordance with the provisions of this Act to any officer or other person.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0The Commissioner may refuse any application for accredited client status or any level of accredited client status or cancel or suspend such status.<\/span><\/p>\n

[Paragraph (a) substituted by section 36 of Act 61 of 2008 effective on 1 August 2011]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The provisions of section 60<\/a>(2) shall apply mutatis mutandis<\/em> for the purposes of paragraph (a).<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any accredited client status conferred by the Commissioner shall remain valid for a period prescribed by rule.<\/span><\/p>\n

[Paragraph (c) added by section 36 of Act 61 of 2008 effective on 1 August 2011]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0\u00a0. . . . . . <\/span><\/span><\/p>\n

[Subsection (4)\u00a0added by\u00a0section 36(1)(e)\u00a0of\u00a0Act 61 of 2008\u00a0and repealed by\u00a0section 15\u00a0of\u00a0Act 21 of 2021\u00a0effective on 19 January, 2022]<\/span><\/p>\n

[Section 64E inserted by section 48 of Act 19 of 2001]<\/span><\/p>\n","post_title":"Section 64E (Customs Act) - Accredited clients","collection_order":236,"collection":1627,"post_modified":"2022-02-16 17:01:11","post_date":"2018-10-02 19:55:45"},{"ID":"14398","post_content":"

64F.\u00a0 Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 For the purposes of this Act, unless the context otherwise indicates \u2013<\/span><\/p>\n","post_title":"Section 64F (Customs Act) - Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse","collection_order":237,"collection":1627,"post_modified":"2018-10-09 09:01:12","post_date":"2018-10-02 19:55:43"},{"ID":"15802","post_content":"

\u2018licensed distributor\u2019<\/strong> means any person who \u2013<\/p>\n

\n<\/p>

(a) \u00a0\u00a0\u00a0 is licensed in accordance with the provision of section 60<\/a> and this section;<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 obtains at any place in the Republic for delivery to a purchaser in any other country of the common customs area for consumption in such country or for export (including supply as ships\u2019 or aircraft stores), fuel, which has been or is deemed to have been entered for payment of excise duty and fuel levy, from stocks of a licensee of a customs and excise manufacturing warehouse; and<\/span><\/p>\n

\n<\/p>

(c) \u00a0\u00a0\u00a0 is entitled to a refund of duty in terms of any provision of Schedule No. 6 in respect of such fuel which has been duly delivered or exported as contemplated in paragraph (b);<\/span><\/p>\n","post_title":"\"Licensed distributor\" definition of section 64F of Customs Act","collection_order":238,"collection":1627,"post_modified":"2018-10-09 09:01:54","post_date":"2018-10-09 08:59:07"},{"ID":"15804","post_content":"

\u2018fuel\u2019<\/strong> means any goods classifiable in any item of Section A of Part 2 of Schedule No. 1 liable to excise duty and goods classifiable in any item of Part 5 of Schedule No. 1 liable to fuel levy, used as fuel.<\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 No person, except a licensee of a customs and excise warehouse, who removes to any other country in the common customs area or exports any fuel, which has been entered or is deemed to have been entered shall be entitled to any refund of duty unless such person is a licensed distributor as contemplated in this section.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Application for such a licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and with any additional requirement that may be prescribed in any other rule and as may be determined by the Commissioner in each case.<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 Before any licence is issued the applicant must furnish security as contemplated in section 60<\/a>(1)(c): Provided that the Commissioner may, on good cause shown, to the extent considered reasonable in each case, exempt any person from furnishing such security or reduce the amount of such security.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 In addition to any other provision of this Act relating to refunds of duty, any refund of duty contemplated in this section shall be subject to compliance with the requirements specified in the item of Schedule No. 6 providing for such refund and any rule prescribing any requirement in respect of the movement of such fuel to any such country or for export.<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner may pay any such refund at such intervals for such periods and on such conditions as may be prescribed by rule.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0 The Commissioner may make rules \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 prescribing the forms to be completed and the procedures to be followed and other requirements to be observed for the purposes of administering the provisions of this section and the provisions for a refund of duty in Schedule No. 6;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 in respect of all matters which are required or permitted in terms of this section to be prescribed by rule;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 in respect of any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0<\/span><\/p>\n

(a) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 Any person who in any application for a refund of duty in terms of the provisions of Schedule No. 6 makes a false statement shall be guilty of an offence and liable on conviction to a fine not exceeding R100 000 or double the amount of any duty refunded as a result of the false statement for refund, whichever is the greater, or to imprisonment for a period not exceeding 10 years, or both such fine and imprisonment and the fuel in respect of which the offence has been committed shall be liable to forfeiture under this Act.<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 For the purposes of subparagraph (i), any forfeiture amount in respect of such fuel shall be calculated on the basis of the usual retail price thereof on the date the false statement was submitted or on the date of assessment of such amount, whichever is greater.<\/span><\/p>\n

[Section 64F inserted by section 108 of Act 74 of 2002]<\/span><\/p>\n","post_title":"\"Fuel\" definition of section 64F of Customs Act","collection_order":239,"collection":1627,"post_modified":"2018-10-09 09:02:31","post_date":"2018-10-09 08:59:05"},{"ID":"14402","post_content":"

64G.\u00a0\u00a0\u00a0 Licensing of degrouping depot<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Any reference in this section to a-<\/span><\/p>\n","post_title":"Section 64G (Customs Act) - Lincensing of degrouping depot","collection_order":240,"collection":1627,"post_modified":"2018-10-09 09:07:28","post_date":"2018-10-02 15:00:16"},{"ID":"15813","post_content":"

\u2018degrouping depot\u2019<\/strong> shall mean a licensed degrouping depot for air cargo defined in section 1<\/a> for the purposes and activities contemplated in section 6<\/a>(1)(hC);<\/p>\n","post_title":"\"Degrouping depot\" definition of section 64G of Customs Act","collection_order":241,"collection":1627,"post_modified":"2018-10-09 09:08:33","post_date":"2018-10-09 09:03:36"},{"ID":"15815","post_content":"

\u2018degrouping operator\u2019<\/strong> shall mean the licensee of a degrouping depot.<\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 No person shall from a date prescribed by the Commissioner by rule perform any act in connection with, or be in possession of, any air cargo for the purposes and activities contemplated in paragraph (a) unless such person has obtained the appropriate licence for a degrouping depot in accordance with the requirements of section 60<\/a>, this section, any note to Schedule No. 8, any relevant rule, the application form and any conditions the Commissioner may impose in each case.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0 \u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(i) \u00a0\u00a0\u00a0\u00a0 Application for such a licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall furnish such information and supporting documents as may be specified in such form and comply with all requirements contemplated in subparagraph (1)(b).<\/span><\/p>\n

\n<\/p>

(ii) \u00a0\u00a0\u00a0 The Commissioner may require the degrouping operator to enter into an agreement with the Commissioner and may prescribe such agreement by rule.<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 Before any licence is issued, the applicant must furnish security; and such security may be altered, as contemplated in section 60<\/a>(1)(c).<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0 The degrouping operator shall be liable for duty on goods received and such liability shall cease as contemplated in section 44<\/a>(5C).<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 Goods in a degrouping depot shall be deemed to be under customs control and the degrouping operator shall comply with all requirements in respect thereof specified in this section, and any other relevant provision of this Act including any rule made in terms of this section or any agreement entered into between the degrouping operator and the Commissioner or any condition specified by or directive issued by the Commissioner.<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 Any goods received by the degrouping operator which are in excess of manifested quantities or excess goods unmanifested or any shortages, of whatever nature, shall be reported and dealt with as prescribed by rule.<\/span><\/p>\n

\n<\/p>

(c) \u00a0\u00a0\u00a0 Subject to any adaptation or other special requirement prescribed by rule, the provisions of section 18<\/a> shall apply mutatis mutandis<\/em> to the movement of goods to a degrouping depot or from a degrouping depot to another degrouping depot.<\/span><\/p>\n

\u00a0<\/p>\n

(5) \u00a0\u00a0\u00a0 The Controller may require any consolidated or other package to be detained in the degrouping depot for examination of the package or its contents.<\/span><\/p>\n

\u00a0<\/p>\n

(6) \u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 The Commissioner may refuse any application for a degrouping depot licence or cancel or suspend such licence.<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 The provisions of section 60<\/a>(2) shall apply mutatis mutandis<\/em> for the purposes of paragraph (a).<\/span><\/p>\n

\u00a0<\/p>\n

(7) \u00a0\u00a0\u00a0 The Commissioner may prescribe by rule-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the application form and any other form required for the purposes of any customs procedure;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 the documents to be furnished in support of the application form or to be submitted, completed and kept in respect of any activity relating to the operation of the degrouping depot;<\/span><\/p>\n

\n<\/p>

(c) \u00a0\u00a0\u00a0 activities allowed in a degrouping depot;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 any procedure or obligation or standards of conduct to be observed in the operation of the degrouping depot;<\/span><\/p>\n

\n<\/p>

(e) \u00a0\u00a0\u00a0 any condition and procedure relating to liability for duty;<\/span><\/p>\n

\n<\/p>

(f) \u00a0\u00a0\u00a0 all matters that are required or permitted in terms of this section to be prescribed by rule;<\/span><\/p>\n

\n<\/p>

(g)\u00a0\u00a0\u00a0\u00a0 any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of the air cargo and a degrouping depot as contemplated in this section; and<\/span><\/p>\n

\n<\/p>

(h)\u00a0\u00a0\u00a0\u00a0 subject to section 3<\/a>(2), any delegation of powers or duties as contemplated in that section.<\/span><\/p>\n

[Section 64G inserted by section 143 of Act 45 of 2003]<\/span><\/p>\n","post_title":"\"Degrouping operator\" definition of section 64G of Customs Act","collection_order":242,"collection":1627,"post_modified":"2018-10-09 09:09:49","post_date":"2018-10-09 09:05:02"},{"ID":"14404","post_content":"

CHAPTER IX<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

VALUE<\/strong><\/p>\n","post_title":"Chapter IX - Value","collection_order":243,"collection":1627,"post_modified":"2018-10-07 10:23:05","post_date":"2018-10-02 19:55:46"},{"ID":"14406","post_content":"

65. Value for duty purposes on any goods imported into the Republic<\/span><\/strong><\/p>\n

[Heading of section 65 substituted by section 93 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this Act, the value for customs duty purposes of any imported goods shall, at the time of entry for home consumption, be the transaction value thereof, within the meaning of section 66<\/a>.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 If such value of any imported goods of a single denomination is \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in excess of one rand, such value shall for the purpose of assessing the amount of duty payable, be calculated to the nearest rand, an amount of 50 cents being regarded as less than one half of one rand;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 less than one rand, such value shall be calculated as one rand.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Subject to subsection (8), any reference in this Act to customs value or to value for duty purposes, in relation to imported goods, shall be deemed to be a reference to value for customs duty purposes contemplated in subsection (1).<\/span><\/p>\n

[Subsection (3) substituted by section 93 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The Commissioner may in writing determine the transaction value of any imported goods, which is required to be ascertained or may be determined as provided in section 66<\/a>.<\/span><\/p>\n

[Subparagraph (i) substituted by section 96 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(ii) Any determination made under paragraph (a) or subsection (5) shall operate-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0in respect of the person in whose name it is issued and the goods mentioned therein, entered by that person before or after the date when the determination is issued\u037e and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0subject to the provisions of sections 44<\/a>(11)(c) and 76B<\/a> and subsections (7) and (7A).<\/span><\/p>\n

[Sub\u00adparagraph (ii) substituted by section 16 of Act 33 of 2019]<\/span><\/span><\/p>\n

[Paragraph (a) substituted by section 48 of Act 45 of 1995, by section 59(a) of Act 53 of 1999 and by section 128(a) of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The acceptance by any officer of a bill of entry or the release of any goods as entered shall not be deemed to be any such determination.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Whenever any determination is made under paragraph (a) or any determination is amended or withdrawn and a new determination is made under subsection (5), any amount due in terms thereof shall, notwithstanding that such determination is being dealt with in terms of any procedure contemplated in Chapter XA<\/a> or any proceedings have been instituted in any court in connection therewith, remain payable as long as such determination or amended or new determination remains in force: Provided that the Commissioner on good cause shown may suspend such payment until the date of any final judgment by the High Court or a judgment by the Supreme Court of Appeal.<\/span><\/p>\n

[Subparagraph (i) substituted by section 144 of Act 45 of 2003 and section 93 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Such determination, amendment of a determination or new determination shall cease to be in force from the date \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 of any amendment of this section or sections 66<\/a> and 67<\/a> or any instrument contemplated in section 74A<\/a> with the result that the said determination, amended determination or new determination no longer conforms to the interpretation of the relevant provisions of such section or sections or such instrument;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 of a final judgment by the High Court or a judgment by the Supreme Court of Appeal; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 any amendment of a determination or new determination is made effective under subsection (5) or as a result of the finalisation of any procedure contemplated in Chapter XA<\/a>.<\/span><\/p>\n

[Item (cc) substituted by section 144 of Act 45 of 2003 and section 93 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 Whenever a court amends or orders the Commissioner to amend any determination made under this subsection or subsection (5) or any determination is amended or a new determination is made under subsection (5) or as a result of the finalisation of any procedure contemplated in Chapter XA<\/a>, the Commissioner shall not be liable to pay interest on any amount refundable which remained payable in terms of the provisions of subparagraph (i) for any period during which such determination remained in force.<\/span><\/p>\n

[Subparagraph (iii) substituted by section 144 of Act 45 of 2003 and section 93 of Act 35 of 2007]<\/span><\/p>\n

[Paragraph (c) substituted by section 128 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the Commissioner shall \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 amend any determination or withdraw it and make a new determination with effect from the date it is no longer in force as provided in subsection (4)(c)(ii)(aa) or (bb);<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 except where a determination is being dealt with in terms of any procedure contemplated in Chapter XA<\/a>, amend any determination or withdraw it and make a new determination if it was made in error or any condition or obligation on which it was issued is no longer fulfilled or on any other good cause shown including any relevant ground for review contemplated in section 6 of the Promotion of Administrative Justice Act, 2000 (Act No. 3 of 2000).<\/span><\/p>\n

[Subparagraph (ii) substituted by section 144 of Act 45 of 2003 and section 93 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Any such amendment or new determination contemplated in paragraph (a)(ii) may be made with effect from \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 subject to the provisions of section 44<\/a>(11)(c), the date of first entry of the goods in question in circumstances where a false declaration is made for the purposes of this Act;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the date of first entry, if the determination was made \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0by an officer who was biased or reasonably suspected of bias; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 for an ulterior purpose or motive, arbitrarily or capriciously or in bad faith;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the date of the determination made under subsection (4) in circumstances where such determination was made in bona fide<\/em> error of law or of fact;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 the date of the amendment of the previous determination or the date of the new determination:<\/span><\/p>\n

<\/p>\n

Provided that whenever any amendment of a determination or a new determination is effective from a date resulting in the person to whom the determination was issued \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 being entitled to a refund of duty, such refund shall be subject to the provisions of section 76B<\/a>;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 retrospectively incurring an increased liability for duty, such liability shall, subject to the provisions of section 44<\/a>(11)(c), be limited to goods entered for home consumption during a period of two years immediately preceding the date of such amendment or new determination.<\/span><\/p>\n

[Subsection (5) substituted by section 128 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An appeal against any such determination shall lie to the division of the High Court of South Africa having jurisdiction to hear appeals in the area wherein the determination was made, or the goods in question were entered for home consumption.<\/span><\/p>\n

[Paragraph (a) amended by section 59 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Such appeal shall, subject to section 96<\/a>(1), be prosecuted within a period of one year from the date of the determination.<\/span><\/p>\n

[Paragraph (b) substituted by section 5 of Act 44 of 1996]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 Save where \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a determination has been made under subsection (4)(a) or (5); or<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 subject to section 44<\/a>(11)(c), any underpayment arises from the circumstances contemplated in the proviso to section 44<\/a>(11)(a),<\/span><\/p>\n

[Paragraph (b) substituted by section 70 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

there shall be no liability for any underpayment of customs duty or excise duty on any goods imported into the Republic, where such underpayment is due to the acceptance of a bill of entry bearing an incorrect value for duty purposes, after a period of two years from the date of entry of such goods.<\/p>\n

[Words following paragraph (b) substituted by section 93 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

[Subsection (7) substituted by section 128 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(7A)\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of subsection (7), any determination made under subsection (4)(a) as a result of or during the course of or following upon an inspection of the books, accounts and other documents of any importer shall, subject to the provisions of section 44<\/a>(11)(c), be deemed to have come into operation in respect of the goods in question entered for the purposes of this Act two years prior to the date on which the inspection commenced.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The expression \u201cinspection of any books and documents\u201d, or any other reference to an inspection in this Act shall be taken to include any act done by an officer in the exercise of any duty imposed or power conferred by this Act for the purposes of the physical examination of goods and documents upon or after or in the absence of entry, the issue of stop notes or other reports, the making of assessments and any pre- or post-importation audit, investigation, inspection or verification of any such books, accounts and other documents required to be kept under this Act.<\/span><\/p>\n

[Subsection (7A) inserted by section 8 of Act 52 of 1986 and substituted by section 128 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of subsections (1) and (4), the value for the purposes of the duty specified in Section B of Part 2 of Schedule No. 1 shall, in respect of imported goods, be the transaction value thereof plus 15 per cent of such value, plus any non-rebated customs duty payable in terms of Part 1 and any excise duty payable in terms of Section A of Part 2 of Schedule No. 1 on such goods, but excluding the duty specified in the said Section B of Part 2 of Schedule No. 1 on such goods.<\/span><\/p>\n

[Subsection (8) substituted by section 8 of Act 101 of 1985, amended by section 8 of Act 52 of 1986 and section 9 of Act 68 of 1989 and substituted by section 93 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n","post_title":"Section 65 (Customs Act) - Value for duty purposes on any goods imported into the Republic","collection_order":244,"collection":1627,"post_modified":"2021-08-06 09:20:14","post_date":"2018-10-02 19:55:47"},{"ID":"15125","post_content":"

(9)\u00a0\u00a0\u00a0\u00a0 For the purposes of sections 66<\/a> and 67<\/a>, unless the context otherwise indicates \u2013<\/span><\/p>\n

\u00a0<\/p>\n

\u201cbuying commission\u201d<\/strong> means any fee paid by an importer to the importer\u2019s agent for the service of representing the importer abroad in the purchase of the goods being valued;<\/p>\n

[Definision of \u201dbuying commission\u201d substituted by section 96 of Act 60 of 2008]<\/span><\/p>\n","post_title":"\"Buying commission\" definition of section 65(9) of Customs Act","collection_order":245,"collection":1627,"post_modified":"2018-10-09 09:14:00","post_date":"2018-10-07 11:18:56"},{"ID":"15127","post_content":"

\u201cgoods of the same class or kind\u201d<\/strong>, in relation to imported goods, means goods produced by a particular industry or industry sector in the country from which the imported goods were exported, and falling within the same group or range of goods as the imported goods;<\/p>\n","post_title":"\"Goods of the same class or kind\" definition of section 65(9) of Customs Act","collection_order":246,"collection":1627,"post_modified":"2018-10-07 11:22:05","post_date":"2018-10-07 11:18:54"},{"ID":"15130","post_content":"

\u201cidentical goods\u201d<\/strong>, in relation to imported goods, means goods produced in the same country and by the same or a different producer as the imported goods and which are the same in all respects, including physical characteristics, quality and reputation but excluding minor differences in appearance, as the imported goods, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in the Republic;<\/p>\n","post_title":"\"Identical goods\" definition of section 65(9) of Customs Act","collection_order":247,"collection":1627,"post_modified":"2018-10-07 11:22:03","post_date":"2018-10-07 11:18:52"},{"ID":"15132","post_content":"

\u201cprice actually paid or payable\u201d<\/strong>, in relation to imported goods, means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller for the goods, but does not include dividends or other payments passing from the buyer to the seller which do no directly relate to the goods;<\/p>\n","post_title":"\"Price actually paid or payable\" definition of section 65(9) of Customs Act","collection_order":248,"collection":1627,"post_modified":"2018-10-07 11:22:25","post_date":"2018-10-07 11:18:50"},{"ID":"15134","post_content":"

\u201csimilar goods\u201d<\/strong>, in relation to imported goods, means goods produced in the same country and by the same or a different producer as the imported goods and which although not alike in all respects to the imported goods have, with due regard to their quality and reputation and the existence of a trade mark, like characteristics and like component materials which enable them to be employed for the same purposes and to be commercially interchangeable, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in the Republic.<\/p>\n

[Section 65 amended by section 5 of Act 85 of 1968, section 21 of Act 105 of 1969, section 20 of Act 112 of 1977, section 5 of Act 93 of 1978 and section 7 of Act 110 of 1979 and substituted by section 13 of Act 86 of 1982]<\/span><\/p>\n","post_title":"\"Similar goods\" definition of section 65(9) of Customs Act","collection_order":249,"collection":1627,"post_modified":"2018-10-07 11:22:46","post_date":"2018-10-07 11:18:48"},{"ID":"14408","post_content":"

66. Transaction value<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this Act, the transaction value of any imported goods shall be the price actually paid or payable for the goods when sold for export to the Republic, adjusted in terms of section 67<\/a>, provided \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 there are no restrictions as to the disposal or use of the goods by the buyer other than restrictions which \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 are imposed or required by law;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 limit the geographical area in which the goods may be resold; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 do not substantially affect the value of the goods;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the sale or such price of the goods is not subject to any term or condition for which a value cannot be determined;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 no part of the proceeds of any disposal, use or subsequent resale of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in terms of section 67<\/a>;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 subject to subsection (3), the seller and the buyer are not related within the meaning of subsection (2)(a).<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1)(d), two persons shall be deemed to be related only if \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 they are officers or directors of one another\u2019s businesses;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 they are legally recognized partners in business;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the one is employed by the other;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 any person directly or indirectly owns, controls or holds five per cent or more of the equity share capital of both of them;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 one of them directly or indirectly controls the other;<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 both of them are directly or indirectly controlled by a third person;<\/span><\/p>\n

<\/p>\n

(vii)\u00a0\u00a0 together they directly or indirectly control a third person; or<\/span><\/p>\n

<\/p>\n

(viii)\u00a0 they are members of the same family.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Persons who are associated in business with one another in that the one is the sole agent, sole distributor or sole concessionary, however described, of the other shall be deemed to be related only if they are so deemed in terms of paragraph (a).<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Every importer of goods which are not exempted by rule shall, when making entry of the goods, declare, in the manner prescribed by rule, whether or not he is related to the supplier of the goods within the meaning of this section.<\/span><\/p>\n

[Paragraph (c) substituted by section 49 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of subsection (1)(d), the fact that a buyer and a seller are related within the meaning of subsection (2)(a) shall not in itself be a ground for not accepting the transaction value, where \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 such relationship did not influence the price paid or payable; or<\/span><\/p>\n

[Paragraph (a) substituted by section 49 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the importer proves that the transaction value closely approximates to one of the following values, namely \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the transaction value of identical or similar goods sold at comparable trade and quantity levels to unrelated buyers in the Republic at or about the same time as the goods to be valued;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the value, ascertained in terms of subsection (7), of identical or similar goods imported into the Republic at or about the same time as the goods to be valued;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the value, ascertained in terms of subsection (8), of identical or similar goods imported into the Republic at or about the same time as the goods to be valued.<\/span><\/p>\n

[Paragraph (b) amended by section 49 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If the transaction value of any imported goods cannot be ascertained in terms of subsection (1), it shall be the price actually paid or payable for identical goods in a sale for export to the Republic at the same commercial level and in substantially the same quantity and exported at or about the same time as the goods to be valued, adjusted, with reference to differences in any costs and charges referred to in section 67<\/a>, on account of differences in distances and modes of transport to the port or place of export.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Where no such sale is found, a sale of identical imported goods at either a different commercial or quantity level, or at a different commercial level and quantity level, adjusted to compensate for such differences, shall be used to ascertain the transaction value.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 If in the application of this subsection more than one transaction value is ascertained, the lowest such value shall be the transaction value of the goods to be valued.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If the transaction value of any imported goods cannot be ascertained in terms of subsection (4), it shall be the price actually paid or payable for similar goods in a sale for export to the Republic at the same commercial level and in substantially the same quantity and exported at or about the same time as the goods to be valued, adjusted, with reference to differences in any costs and charges referred to in section 67<\/a>, on account of differences in distances and modes of transport to the port or place of export.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Where no such sale is found, the provisions of paragraphs (b) and (c) of subsection (4) shall mutatis mutandis<\/em> apply.<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 If the transaction value of any imported goods cannot be ascertained in terms of subsection (5), it shall be ascertained in terms of subsection (7) or, when it cannot be ascertained in terms of subsection (7), it shall be ascertained in terms of subsection (8): Provided that at the request, in writing, of the importer concerned the order of application of subsections (7) and (8) shall be reversed.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If the imported goods or identical or similar imported goods are sold in the Republic in the same condition as that in which they were when imported, the transaction value of the imported goods in terms of this subsection shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Republic in the greatest aggregate quantity, at or about the time of importation of the goods to be valued, by the importers thereof to persons not related to them, subject to deductions for \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 commissions usually paid or agreed to be paid or additions usually made for profit and general expenses, including the direct and indirect costs of marketing the goods relative to sales in the Republic of imported goods of the same kind or class as the goods to be valued, irrespective of the country of exportation;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the cost of transportation and the cost of loading, unloading, handling, insurance and associated costs incidental to the transportation of the goods from the port or place of export in the country of exportation to the importer\u2019s premises in the Republic; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 any duties or taxes paid or payable in the Republic by reason of the importation of the goods or sale of the goods within the Republic.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods to be valued, the transaction value of the imported goods in terms of this subsection shall, subject to the provisions of paragraph (a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Republic in the same condition as that in which they were when imported, at the earliest date after the importation of the goods to be valued, but not later than 90 days after such importation.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 If neither the imported goods nor identical nor similar imported goods are sold in the Republic in the same condition as that in which they were imported, then, if the importer so requests in writing, the transaction value of the imported goods in terms of this subsection shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Republic not related to the sellers of such goods, due allowance being made for the value added by such processing and the deductions referred to in paragraph (a).<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 The transaction value of any imported goods in terms of this subsection shall be based on a computed value, computed by means of information supplied by the producer and consisting of the sum of \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the cost or value of materials and manufacture or other processing in producing the goods;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the cost of \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 packing, including that of the labour or materials concerned; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 containers which are dealt with as being for customs purposes one with the goods in question;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the value, apportioned to the imported goods as deemed appropriate by the Commissioner, with due regard to any relevant request by the importer, of any of the following goods and services if supplied directly or indirectly by the importer free of charge or at reduced cost, for use in connection with the production and sale for export of the imported goods, in so far as such value has not been included in the price actually paid or payable, namely \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 materials, components, parts and similar articles forming part of the imported goods;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 tools, dies, moulds and similar articles used in the production of the imported goods;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 materials consumed in the production of the imported goods;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 engineering, development work, artwork, design work, plans and sketches undertaken elsewhere than in the Republic and necessary for the production of the imported goods;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the cost of transportation, loading, unloading, handling and insurance and associated costs incidental to delivery of the imported goods at the port or place of export in the country of exportation and placing those goods on board ship or on any vehicle, or in a container as defined in section 1\ufeff<\/a>(2), at that port or place;<\/span><\/p>\n

[Paragraph (d) substituted by section 5 of Act 69 of 1988, section 10 of Act 68 of 1989 and section 26 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 an amount for profit and general expenses equal to that generally applicable in sales of goods of the same class or kind as the imported goods, which are made by producers in the country of exportation.<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 Where the transaction value of any imported goods cannot be ascertained in terms of the provisions of subsection (8), the Commissioner may determine such value under section 65<\/a>(4)(a) on the basis of a previous determination or, where there is no previous determination, by such application as he may deem reasonable of any manner of ascertaining the transaction value in terms of subsection (1), (4), (5), (7) or (8), but no such determination shall be based on \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the selling price in the Republic of goods produced in the Republic;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a system which provides for the acceptance for customs purposes of the higher of two alternative values;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the selling price of goods on the domestic market of the country of origin or of exportation of the imported goods;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the cost of production, other than computed values which have been determined for identical or similar goods in accordance with subsection (8);<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the price of the goods for export to a country other than the Republic;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 a system of minimum customs values; or<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 arbitrary or fictitious values.<\/span><\/p>\n

[Subsection (9) amended by section 60 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 For the purposes of subsection (7)(a)(ii) or (8)(d), goods which are exported to the Republic from any country but pass in transit through another country shall, subject to any conditions which may be prescribed by rule, be deemed to have been exported direct from the first-mentioned country.<\/span><\/p>\n

[Subsection (10) substituted by section 49 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0 For the purposes of subsection (7)(a)(ii) or (8)(d), the port or place of export referred to therein shall be the place in the country of exportation where the goods in question \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 are placed on board ship or on any vehicle which conveys them from or across the border of that country; or<\/span><\/p>\n

[Paragraph (a) substituted by section 97 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 if they are ships or vehicles moving under their own power, finally leave that country for the Republic.<\/span><\/p>\n

[Subsection (11) amended by section 10 of Act 68 of 1989 and substituted by section 26 of Act 59 of 1990]<\/span><\/p>\n

[Section 66 substituted by section 21 of Act 112 of 1977, amended by section 8 of Act 110 of 1979 and substituted by section 14 of Act 86 of 1982]<\/span><\/p>\n","post_title":"Section 66 (Customs Act) - Transaction value","collection_order":250,"collection":1627,"post_modified":"2022-02-16 16:37:30","post_date":"2018-10-02 19:55:49"},{"ID":"14410","post_content":"

67. Adjustments to price actually paid or payable<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In ascertaining the transaction value of any imported goods in terms of section 66<\/a>(1), there shall be added to the price actually paid or payable for the goods \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 to the extent that they are incurred by the buyer but are not included in the price actually paid or payable \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any commission other than a buying commission;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 brokerage;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the cost of packing, including that of the labour and materials concerned;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 the cost of containers which are dealt with as being for customs purposes one with the goods;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the value, apportioned to the imported goods as deemed appropriate by the Commissioner, of any of the following goods and services if supplied directly or indirectly by the importer free of charge or at reduced cost, for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable, namely \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 materials, components, parts and similar articles forming part of the goods;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 tools, dies, moulds and similar articles used in the production of the goods;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 materials consumed in the production of the goods;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in the Republic and necessary for the production of the goods;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 royalties and licence fees in respect of the imported goods, including payments for patents, trade marks and copyright and for the right to distribute or resell the goods, due by the buyer, directly or indirectly, as a condition of sale of the goods for export to the Republic, to the extent that such royalties and fees are not included in the price actually paid or payable, but excluding charges for the right to reproduce the imported goods in the Republic;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 to the extent that they are not included in the price actually paid or payable for the goods, the cost of transportation, loading, unloading, handling and insurance and associated costs incidental to delivery of the goods at the port or place of export in the country of exportation and placing those goods on board ship or on any vehicle at that port or place.<\/span><\/p>\n

[Paragraph (e) substituted by section 6 of Act 69 of 1988, section 11 of Act 68 of 1989, section 27 of Act 59 of 1990 and section 98 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 In ascertaining the transaction value of any imported goods in terms of section 66<\/a>(1), there shall be deducted from the price actually paid or payable for the goods, to the extent that they are included therein, amounts equal to \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the cost of transportation and the cost of loading, unloading, handling, insurance and associated costs incidental to the transportation of the goods from the port or place of export in the country of exportation to the port or place of importation in the Republic;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any of the following costs, charges or expenses if identified separately from the balance of the price actually paid or payable for the goods, namely \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any expenditure incurred for the construction, erection, assembly or maintenance of, or technical assistance provided in respect of, the goods after they are imported;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the cost of transport and insurance of the goods within the Republic;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 any duties or taxes paid or payable by reason of the importation of the goods or sale of the goods in the Republic;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 any duty or tax applicable in the country of exportation from which the goods have been or will be relieved by way of refund, drawback, rebate or remission;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Subparagraph (v) deleted by section 98 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 interest charged in respect of the price payable for the goods;<\/span><\/p>\n

<\/p>\n

(vii)\u00a0\u00a0 any charge for the right to reproduce the imported goods in the Republic.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1)(e) or (2)(a), goods which are exported to the Republic from any country but pass in transit through another country shall, subject to such conditions as may be prescribed by rule, be deemed to have been exported direct from the first-mentioned country.<\/span><\/p>\n

[Subsection (3) substituted by section 50 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1)(e) or (2)(a), the port or place of export referred to therein shall be the place in the country of exportation where the goods in question \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 are placed on board ship or on any vehicle which conveys them from or across the border of that country; or<\/span><\/p>\n

[Paragraph (a) substituted by section 98 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 if they are ships or vehicles moving under their own power, finally leave that country for the Republic.<\/span><\/p>\n

[Subsection (4) amended by section 11 of Act 68 of 1989 and substituted by section 27 of Act 59 of 1990]<\/span><\/p>\n

[Section 67 substituted by section 6 of Act 85 of 1968, repealed by section 22 of Act 112 of 1977 and inserted by section 15 of Act 86 of 1982]<\/span><\/p>\n


<\/span><\/p>\n

68. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 68 repealed by section 22 of Act 112 of 1977]<\/span><\/p>\n","post_title":"Section 67 (Customs Act) - Adjustments to price actually paid or payable","collection_order":251,"collection":1627,"post_modified":"2018-10-09 09:25:00","post_date":"2018-10-02 17:31:01"},{"ID":"14412","post_content":"

69. Value for excise duty purposes on any goods manufactured in the Republic<\/span><\/strong><\/p>\n

[Heading of section 69 substituted by section 94 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 For the purpose of assessing the excise duty on any goods manufactured in the Republic and specified in items 126.01, 126.02, 126.03, 126.04 and 126.05 of Section B of Part 2 of Schedule No. 1, the value thereof shall, subject to the provisions of this section, be taken to be the full and final market price (before deduction of any discounts other than cash discounts) at which, at the time of sale, such or similar goods are freely offered for sale, for consumption in the Republic, for purposes of trade in the principal markets of the Republic in the ordinary course of trade, in the usual wholesale quantities and in the condition and the usual packing ready for sale in the retail trade, to any merchant wholesaler in the Republic not deemed to be related as specified in section 66<\/a>(2)(a) under fully competitive conditions, plus the cost of packing and packages and all other expenses incidental to placing the goods on any vehicle for delivery to the purchaser, plus any non-rebated excise duty payable in terms of Section A of Part 2 of Schedule No. 1 on such goods, but excluding the non-rebated excise duty payable in terms of Section B of Part 2 of Schedule No. 1 or any value-added tax payable on such goods: Provided that the Commissioner may, where such goods are not sold to such merchant wholesalers in the Republic or are so sold in quantities which he considers to be insignificant in relation to the total quantities of such goods sold in the Republic, regard any other class of purchaser of such goods as such a merchant wholesaler and may make such adjustment to the price charged by the manufacturer to such class of purchaser as he considers reasonable, having regard to the wholesale functions taken over by such manufacturer and such class of purchaser and to such other factors relating to such price as he may deem relevant.<\/span><\/p>\n

[Paragraph (a) amended by section 3 of Act 105 of 1992, section 6 of Act 98 of 1993 and section 49 of Act 19 of 2001]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Unless the context otherwise indicates, any reference in this Act to value for excise duty purposes in relation to goods manufactured in the Republic shall be deemed to be a reference to the value for excise duty purposes contemplated in this section.<\/span><\/p>\n

[Paragraph (b) deleted by section 3 of Act 105 of 1992 and inserted by section 94 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 For the purpose of paragraph (a) the Commissioner may specify \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the quantity which shall be deemed to be the usual wholesale quantity;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the packing which shall be deemed to be the usual packing ready for sale in the retail trade;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 the cost of packing or packages or any other expenses incidental to placing the goods on any vehicle.<\/span><\/p>\n

[Subparagraph (iii) substituted by section 6 of Act 98 of 1993]<\/span><\/p>\n

[Paragraph (c) amended by section 49 of Act 19 of 2001]<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 For the purposes of assessing the excise duty on any goods manufactured in the Republic and specified in any items of Section B of Part 2 of Schedule No. 1 other than those specified in paragraph (a) and contemplated in paragraph (dA), the value thereof shall be the \u201cinvoice price\u201d which shall mean \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the price paid or payable as contemplated in subsection (2)(b), and as the Commissioner may further prescribe by rule, for such goods when sold for home consumption in the ordinary course of trade, in the condition and the usual trade packing ready for sale in the retail trade, to any buyers not deemed to be related as specified in section 66<\/a>(2)(a);or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 where the buyers are deemed to be related as specified in section 66<\/a>(2)(a), the price of the goods when sold at comparable trade and quantity levels to unrelated buyers at or about the same time as the sale to such related buyers;<\/span><\/p>\n

[Paragraph (d) added by section 49 of Act 19 of 2001 and amended by section 145 of Act 45 of 2003]<\/span><\/p>\n

\n<\/p>

(dA)<\/span><\/p>\n

\n<\/p>

(i) \u00a0\u00a0\u00a0\u00a0 The provisions of this paragraph apply to digital video discs (DVD\u2019s), recorded compact discs, audio tapes and video tapes dutiable in terms of item 124.65 of Section B of Part 2 of Schedule No. 1.<\/span><\/p>\n

\n<\/p>

(ii) \u00a0\u00a0\u00a0 Subject to such definitions, descriptions, limitations, adaptations and requirements as the Commissioner may prescribe by rule, the value for assessing the excise duty on such goods shall be in the case of-<\/span><\/p>\n

\n<\/p>

(aa) \u00a0 recorded compact discs and audio tapes, the contract price of the manufacturer thereof to the retailer, plus, to the extent that may be prescribed in such rule, a maximum of 15 per cent of such price;<\/span><\/p>\n

\n<\/p>

(bb) \u00a0 recorded video tapes and digital video discs (DVD\u2019s), the manufacturer\u2019s duplicating costs in respect of the duplication of such tapes and discs for a video distributor, plus, to the extent that may be prescribed in such rule, a maximum of 10 per cent of such costs;<\/span><\/p>\n

\n<\/p>

(iii) \u00a0\u00a0 The provisions of paragraph (d)(ii) shall, subject to the rules, apply mutatis mutandis<\/em> in respect of any relationship as contemplated in that paragraph between the manufacturer and retailer referred to in subparagraph (ii)(aa) or the manufacturer and distributor referred to in subparagraph (ii)(bb).<\/span><\/p>\n

[Paragraph (dA) inserted by section 145 of Act 45 of 2003]<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 The invoice price contemplated in paragraph (d) shall \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 exclude the non-rebated excise duty payable in terms of Section B of Part 2 of Schedule No. 1 and any value-added tax payable on such goods;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 be reduced by any deduction from such price as may be prescribed by the Commissioner by rule in respect of any goods specified in any such item of Section B of Part 2 of Schedule No. 1.<\/span><\/p>\n

[Paragraph (e) added by section 49 of Act 19 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(2)<\/span><\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 For the purpose of assessing the excise duty on any goods manufactured in the Republic and specified in Section A of Part 2 of Schedule No. 1, the value thereof shall be the price paid or payable for such goods when sold for home consumption in the ordinary course of trade, in the usual trade packing, where applicable, to any buyers not deemed to be related as specified in section 66<\/a>(2)(a), plus any non-rebated excise duty payable in terms of Section B of Part 2 of Schedule No. 1, but excluding the non-rebated excise duty payable in terms of Section A of Part 2 of Schedule No. 1, fuel levy or any value-added tax payable on such goods.<\/span><\/p>\n

[Subparagraph (i) substituted by section 94 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subparagraph (ii) deleted by section 94 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

[Paragraph (a) substituted by section 1 of Act 111 of 91 and section 3 of Act 105 of 1992]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 For the purpose of paragraph (a) \u201cprice paid or payable\u201d, means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller for the goods, but does not include dividends or other payments passing from the buyer to the seller which do not directly relate to the goods.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Where goods are sold or otherwise disposed of under such conditions that the value thereof cannot be ascertained or has been incorrectly ascertained in terms of subsection (1) or (2), as the case may be, the Commissioner may, having regard to the relevant provisions of subsection (1) or (2), in writing determine a value.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any determination made under this subsection shall operate \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 only in respect of the goods mentioned therein and the person in whose name it is issued;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 subject to the provisions of sections 44<\/a>(11)(c) and 76B<\/a> and subsections (6) and (7), from the date the determination is issued.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Whenever any determination is made under paragraph (a) or any determination is amended or withdrawn and a new determination is made under subsection (4), any amount due in terms thereof shall, notwithstanding that such determination is being dealt with in terms of any procedure contemplated in Chapter XA<\/a> or any proceedings have been instituted in any court in connection therewith, remain payable as long as such determination or amended or new determination remains in force: Provided that the Commissioner may suspend such payment until the date of any final judgment by the High Court or a judgment by the Supreme Court of Appeal.<\/span><\/p>\n

[Paragraph (c) substituted by section 145 of Act 45 of 2003 and section 94 of Act 35 of 2007]<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 Such determination, amendment of a determination or new determination shall cease to be in force from the date \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 of any amendment of this section or the rules with the result that the said determination, amended determination or new determination no longer conforms to the interpretation of the relevant provisions of this section or such rules.<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 of a final judgment by the High Court or a judgment by the Supreme Court of Appeal; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 any amendment of a determination or new determination is made effective under subsection (4) or as a result of the finalisation of any procedure contemplated in Chapter XA<\/a>.<\/span><\/p>\n

[Subparagraph (iii) substituted by section 145 of Act 45 of 2003 and section 94 of Act 35 of 2007]<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 Whenever a court amends or orders the Commissioner to amend any determination made under this subsection or subsection (4) or any determination is amended or a new determination is made under subsection (4) or as a result of the finalisation of any procedure contemplated in Chapter XA<\/a> the Commissioner shall not be liable to pay interest on any amount refundable which remained payable in terms of the provisions of paragraph (c) for any period during which such determination remained in force.<\/span><\/p>\n

[Paragraph (e) substituted by section 145 of Act 45 of 2003 and section 94 of Act 35 of 2007]<\/span><\/p>\n

[Subsection (3) substituted by section 6 of Act 98 of 1993, section 49 of Act 19 of 2001 and section 129 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 amend any determination or withdraw it and make a new determination with effect from the date it is no longer in force as provided in subsection (3)(d)(i) or (ii);<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 except where a determination is being dealt with in terms of any procedure contemplated in Chapter XA<\/a>, amend any determination or withdraw it and make a new determination if it was made in error or any condition or obligation on which it was issued is no longer fulfilled or on any other good cause shown including any relevant ground for review contemplated in section 6 of the Promotion of Administrative Justice Act, 2000 (Act No. 3 of 2000).<\/span><\/p>\n

[Subparagraph (ii) substituted by section 145 of Act 45 of 2003 and section 94 of Act 35 of 2007]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any such amendment or new determination contemplated in paragraph (a)(ii) may be made with effect from \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 subject to the provisions of section 44<\/a>(11)(c), the date of first entry of the goods in question in circumstances where a false declaration is made for the purposes of this Act;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the date of first entry, if the determination was made \u2013<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0 by an officer who was biased or reasonably suspected of bias; or<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 for an ulterior purpose or motive, arbitrarily or capriciously or in bad faith;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 the date of the determination made under subsection (3)(a) in circumstances where such determination was made in bona fide error of law or of fact;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 the date of the amendment of the previous determination or the date of the new determination:<\/span><\/p>\n

\n<\/p>

Provided that whenever any amendment of a determination or a new determination is effective from a date resulting in the person to whom the determination was issued \u2013<\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 being entitled to a refund of duty, such refund shall be subject to the provisions of section 76B<\/a>;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 retrospectively incurring an increased liability for duty, such liability shall, subject to the provisions of section 44<\/a>(11)(c), be limited to goods entered for home consumption during a period of two years immediately preceding the date of such amendment or new determination.<\/span><\/p>\n

[Subsection (4) substituted by section 129 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An appeal against any such determination shall lie to the division of the High Court of South Africa having jurisdiction to hear appeals in the area in which the determination was made, or the goods in question were entered for home consumption.<\/span><\/p>\n

[Paragraph (a) amended by section 61 of Act 53 of 1999]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Such appeal shall, subject to section 96<\/a>(1), be prosecuted within a period of one year from the date of the determination.<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Save where \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a determination has been made under subsection (3)(a) or (4); or<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 subject to section 44<\/a>(11)(c), any underpayment arises from the circumstances contemplated in the proviso to section 44<\/a>(11)(a),<\/span><\/p>\n

[Paragraph (b) substituted by section 71 of Act 32 of 2004]<\/span><\/p>\n

\n<\/p>

there shall be no liability for any underpayment in duty on any goods, where such underpayment is due to the acceptance of a bill of entry bearing an incorrect value for excise duty purposes, after a period of two years from the date of entry of such goods.<\/p>\n

[Subsection (6) added by section 61 of Act 53 of 1999 and substituted by section 129 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of subsection (6), any determination made under subsection (3)(a) as a result of or during the course of or following upon an inspection of the books, accounts and other documents of any manufacturer, wholesaler or purchaser or any seller or buyer contemplated in subsection (1) or (2) shall, subject to the provisions of section 44<\/a>(11)(c), be deemed to have come into operation in respect of the goods in question entered for the purposes of this Act two years prior to the date on which the inspection commenced.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The expression \u201cinspection of any books, accounts and other documents\u201d, or any other reference to an inspection in this Act shall be taken to include any act done by an officer in the exercise of any duty imposed or power conferred by this Act for the purposes of the physical examination of goods and documents upon or after or in the absence of entry, the issue of stop notes or other reports, the making of assessments and any pre- or post-production audit, investigation, inspection or verification of any such books, accounts and other documents required to be kept under this Act.<\/span><\/p>\n

[Subsection (7) added by section 61 of Act 53 of 1999 and substituted by section 129 of Act 60 of 2001]<\/span><\/p>\n

[Section 69 amended by section 22 of Act 105 of 1969, section 6 of Act 93 of 1978, section 9 of Act 101 of 1985 and section 7 of Act 69 of 1988 and substituted by section 12 of Act 68 of 1989 and section 6 of Act 44 of 1996]<\/span><\/p>\n

\u00a0<\/p>\n

70. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 70 repealed by section 7 of Act 85 of 1968, inserted by section 23 of Act 105 of 1969, amended by section 9 of Act 105 of 1976, section 23 of Act 112 of 1977, section 7 of Act 93 of 1978 and section 16 of Act 86 of 1982 and repealed by section 28 of Act 59 of 1990]<\/span><\/p>\n","post_title":"Section 69 (Customs Act) - Value for excise duty purposes on any goods manufactured in the Republic","collection_order":252,"collection":1627,"post_modified":"2018-10-09 09:21:56","post_date":"2018-10-02 19:55:51"},{"ID":"14414","post_content":"

71. Value of certain specified goods<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The value for duty purposes of any goods imported into the Republic ex customs warehouses or ex bonded warehouses within the district of Maputo shall be calculated or determined in accordance with this Chapter as if such goods were imported directly into the Republic from the territory whence they were exported to Maputo.<\/span><\/p>\n

[Subsection (1) substituted by section 10 of Act 105 of 1976]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where any motor vehicle is imported by a natural person for his own use and not for sale, the Commissioner may, notwithstanding the provisions of section 65<\/a>(1) and (4) but with due regard to the provisions of section 66<\/a>, determine a value which shall, subject to a right of appeal to the court, mutatis mutandis<\/em> in accordance with the provisions of section 65\ufeff<\/a>(6), be deemed to be the value for duty purposes of such vehicle: Provided that where any natural person who was the owner of and has used such motor vehicle in any territory outside the Republic, imports such vehicle into the Republic, from a territory other than the territory in which it was produced or manufactured, for his own use, and not for sale, the Commissioner may determine the value for duty purposes of such vehicle as if it were imported into the Republic from the territory in which it was produced or manufactured.<\/span><\/p>\n

[Subsection (2) amended by section 5 of Act 89 of 1984 and section 4 of Act 105 of 1992]<\/span><\/p>\n","post_title":"Section 71 (Customs Act) - Value of certain specified goods","collection_order":253,"collection":1627,"post_modified":"2018-10-09 09:29:59","post_date":"2018-10-02 19:55:52"},{"ID":"14416","post_content":"

72. Value of goods exported<\/span><\/strong><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, the value of any goods exported from the Republic shall be the price of those goods free on board at the place of despatch from the Republic, which value shall be declared on the bill of entry export.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If there is no such free on board price, the export value shall be the value as if the goods would have been sold at a free on board price.<\/span><\/p>\n

[Paragraph (b) substituted by section 26 of Act 34 of 2004]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 If the value of any exported goods of a single denomination is, according to the provisions of this section \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in excess of one rand and includes a fraction of a rand, such value shall be calculated to the nearest rand, an amount in excess of fifty cents being regarded as one rand;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 less than one rand, such value shall be calculated as one rand.<\/span><\/p>\n

[Paragraph (c) added by section 11 of Act 105 of 1976 and substituted by section 11 of Act 98 of 1980]<\/span><\/p>\n

<\/p>\n

(cA) \u00a0 For the purpose of this section, \u201cfree on board\u201d, in relation to goods exported to or to be exported from the Republic, includes\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0all profits, costs, charges and expenses incidental to placing goods on board a vessel, aircraft, train or vehicle in which the goods are to be transported across the border of the Republic; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0if those goods consist of a vessel, aircraft, train or vehicle moving under its own power or on its own wheels, all profits, costs, charges and expenses up to the place where the goods leave the Republic.<\/span><\/p>\n

[Paragraph (cA)\u00a0added by\u00a0section 15\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n","post_title":"Section 72 (Customs Act) - Value of goods exported","collection_order":254,"collection":1627,"post_modified":"2022-02-16 16:37:47","post_date":"2018-10-02 19:55:54"},{"ID":"14418","post_content":"

73. Currency conversion<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 When the value of or the price paid or payable for any imported goods is expressed in a foreign currency, it shall, for the purpose of calculating the customs value thereof, be converted into the currency of the Republic at the selling rate at the date of shipment of the goods as determined by the Commissioner, in consultation with the South African Reserve Bank, or if no such rate is determined for such date, the latest rate determined before that date shall be used.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1) the date of shipment of -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 non-containerized goods shall be the date of the bill of lading, air waybill, consignment note or such other document as the Commissioner may require;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 containerized goods shall be the date on which the container is taken on board ship as endorsed on the bill of lading or arrival notification or, if imported otherwise than by sea, the date of the airway bill, consignment note or such other document as the Commissioner may require.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, for the purpose of any agreement contemplated in section 49<\/a> or 51<\/a>, by rule -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 publish arrangements in connection with amounts to be used in currencies in respect of goods imported or exported between the Republic and the country or countries or group of countries concerned;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 prescribe any measures applicable to the implementation of such arrangements.<\/span><\/p>\n

[Subsection (3) added by section 62 of Act 53 of 1999]<\/span><\/p>\n

[Section 73 substituted by section 24 of Act 112 of 1977, section 9 of Act 110 of 1979 and section 51 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 73 (Customs Act) - Currency conversion","collection_order":255,"collection":1627,"post_modified":"2018-10-09 09:30:33","post_date":"2018-10-02 19:55:55"},{"ID":"14420","post_content":"","post_title":"Section 73 (Customs Act) - Currency conversion","collection_order":256,"collection":1627,"post_modified":"2018-10-07 11:59:11","post_date":"2018-10-02 19:55:57"},{"ID":"14422","post_content":"

74. Value of goods not liable to ad valorem duty<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (2), the customs value of any imported goods shall be declared by the importer on entry of such goods.<\/span><\/p>\n

[Subsection (1) substituted by section 25 of Act 112 of 1977 and section 17 of Act 86 of 1982]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule exempt, to the extent specified in the rules, any class or kind of such goods or any such goods to which circumstances so specified apply, from the provisions of subsection (1).<\/span><\/p>\n

[Subsection (2) substituted by section 52 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 74 (Customs Act) - Value of goods not liable to ad valorem duty","collection_order":257,"collection":1627,"post_modified":"2018-10-07 12:00:20","post_date":"2018-10-02 19:55:59"},{"ID":"14424","post_content":"

74A.\u00a0 \u00a0 \u00a0Interpretation of sections 65, 66 and 67<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The interpretation of sections 65<\/a>, 66<\/a> and 67<\/a> shall be subject to the agreement concluded at Geneva on 12 April 1979 and known as the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, the Interpretative Notes thereto, the Advisory Opinions, Commentaries and Explanatory Notes, Case Studies and Studies issued under the said Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade.<\/span><\/p>\n

[Subsection (1) substituted by section 10 of Act 101 of 1985]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall obtain and keep in his office two copies of such Agreement, Interpretative Notes, Advisory Opinions, Commentaries and Explanatory Notes, Case Studies and Studies and shall effect thereto any amendment thereof of which he is notified by the Secretariat of the Customs Co-operation Council, Brussels.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Whenever in any legal proceedings any question arises as to the contents of the said Agreement, or any such Interpretative Note, Advisory Opinion, Commentary, Explanatory Note, Case Study or Study (hereinafter in this paragraph referred to as the relevant document), or as to the date upon which any amendment thereof was effected thereto in terms of paragraph (a), a copy of the relevant document, or if amended as contemplated in paragraph (a), a copy of the relevant document as so amended, shall, unless the contrary is proved, be accepted as sufficient evidence of the contents thereof or of the effective date of any amendment thereof, as the case may be.<\/span><\/p>\n

[Subsection (2) substituted by section 10 of Act 101 of 1985]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (1) shall not derogate from the interpretation which would but for that subsection be given to section 65<\/a>, 66<\/a> or 67<\/a>.<\/span><\/p>\n

[Section 74A inserted by section 26 of Act 112 of 1977 and substituted by section 18 of Act 86 of 1982]<\/span><\/p>\n","post_title":"Section 74A (Customs Act) - Interpretation of sections 65, 66 and 67","collection_order":258,"collection":1627,"post_modified":"2018-10-09 09:32:01","post_date":"2018-10-02 19:56:00"},{"ID":"14426","post_content":"

CHAPTER X<\/strong><\/p>\n


<\/strong><\/p>\n

REBATES, REFUNDS AND DRAWBACKS OF DUTY<\/strong><\/p>\n","post_title":"Chapter X - Rebates,. refunds and drawbacks of duty","collection_order":259,"collection":1627,"post_modified":"2021-04-10 19:55:20","post_date":"2018-10-02 19:56:02"},{"ID":"14428","post_content":"

75. Specific rebates, drawbacks and refunds of duty<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this Act and to any conditions which the Commissioner may impose \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any imported goods described in Schedule No.\u00a0\u00a0 3 shall be admitted under rebate of any customs duties or excise duty applicable in respect of such goods at the time of entry for home consumption thereof, to the extent and for the purpose or use stated in the item of Schedule No. 3 in which they are specified;<\/span><\/p>\n

[Paragraph (a) substituted by section 95 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any imported goods described in Schedule No. 4 shall be admitted under rebate of any customs duties, excise duty, fuel levy or Road Accident Fund levy applicable in respect of such goods at the time of entry for home consumption thereof, or if duly entered for export and exported in accordance with such entry, to the extent stated in, and subject to compliance with the provisions of the item of Schedule No. 4 in which such goods are specified;<\/span><\/p>\n

[Paragraph (b) substituted by section 13 of Act 68 of 1989, section 61 of Act 30 of 2000, section 130 of Act 60 of 2001, section 92 of Act 31 of 2005 and section 95 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 a drawback or a refund of the customs duty, excise duty, surcharge, fuel levy and Road Accident Fund levy actually paid on entry for home consumption on any imported goods described in Schedule No. 5 shall be paid to the person who paid such duties or any person indicated in the notes to the said Schedule, subject to compliance with the provisions of the item of the said Schedule in which those goods are specified; and<\/span><\/p>\n

[Paragraph (c) substituted by section 27 of Act 112 of 1977, section 23 of Act 84 of 1987, section 13 of Act 61 of 1992, section 50 of Act 19 of 2001,section 92 of Act 31 of 2005 and section 95 of Act 35 of 2007 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of any excisable goods or fuel levy goods manufactured in the Republic described in Schedule No. 6<\/a>, a rebate of the excise duty specified in Part 2 of Schedule No. 1 or of the fuel levy and of the Road Accident Fund levy specified respectively in Part 5A<\/a> and Part 5B<\/a> of Schedule No. 1 in respect of such goods at the time of entry for home consumption thereof, or if duly entered for export and exported in accordance with such entry, or a refund of the excise duty, fuel levy or Road Accident Fund levy actually paid at the time of entry for home consumption shall be granted to the extent and in the circumstances stated in the item of Schedule No. 6<\/a> in which such goods are specified, subject to compliance with the provisions of the said item and any refund under this paragraph may be paid to the person who paid the duty or any person indicated in the notes to the said Schedule No. 6<\/a>:<\/span><\/p>\n

<\/p>\n

Provided that any rebate, drawback or refund of Road Accident Fund levy as contemplated in paragraph (b), (c) or (d), shall only be granted as expressly provided in Schedule No. 4, 5 or 6 in respect of any item of such Schedule.<\/p>\n

[Paragraph\u00a0(d)\u00a0substituted by\u00a0section\u00a023(b)\u00a0of\u00a0Act\u00a084 of 1987, by\u00a0section 50(1)(a)\u00a0of\u00a0Act 19 of 2001, by\u00a0section 130(1)(b)\u00a0of\u00a0Act 60 of 2001, by\u00a0section 92(1)(c)\u00a0of\u00a0Act 31 of 2005, by\u00a0section\u00a095(1)(a)\u00a0of\u00a0Act 35 of 2007\u00a0and by\u00a0section 16(1)(a)\u00a0of\u00a0Act 21 of 2021\u00a0effective on 19 January 2022]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (e) added by section 24 of Act 105 of 1969 and deleted by section 29 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (f) added by section 23 of Act 84 of 1987, amended by section 8 of Act 69 of 1988, section 29 of Act 59 of 1990, section 13 of Act 61 of 1992 and section 53 of Act 45 of 1995 and deleted by section 50 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (g) added by section 23 of Act 84 of 1987, amended by section 8 of Act 69 of 1988 and deleted by section 53 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(1A)\u00a0 Notwithstanding anything to the contrary contained in this Act or any other law \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a refund of the fuel levy leviable on distillate fuel in terms of Part 5A of Schedule No. 1; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 a refund of the Road Accident Fund levy leviable on distillate fuel in terms of Part 5B of Schedule No. 1; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 only a refund of such Road Accident Fund levy,<\/span><\/p>\n

<\/p>\n

shall be granted in accordance with the provisions of this section and of item 670.04 of Schedule No. 6 to the extent stated in that item;<\/p>\n

[Paragraph (a) substituted by section 92 of Act 31 of 2005 and amended by section 70 of Act 20 of 2006 and section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 such refunds shall be granted to any person who \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 has purchased and used such fuel in accordance with the provisions of this section and the said item of Schedule No. 6; and<\/span><\/p>\n

[Subparagraph (i) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 is registered, in addition to any other registration required under this Act, for value-added tax purposes under the provisions of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), and for diesel refund purposes on compliance with the requirements determined by the Commissioner for the purposes of this Act and the Value-Added Tax Act;<\/span><\/p>\n

<\/p>\n

\u00a0(c)\u00a0\u00a0\u00a0 the Commissioner may withdraw money from the National Revenue Fund for refunding the amount of such Road Accident Fund levy as if it were a fuel levy leviable and paid under this Act and refundable in terms of the said item of Schedule No. 6;<\/span><\/p>\n

[Paragraph (c) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the Commissioner may \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 pay any such refund upon receipt of a duly completed return from any person who has purchased distillate fuel for use as contemplated in the said item of Schedule No. 6;<\/span><\/p>\n

[Subparagraph (i) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 pay any such refund by means of the system in operation for refunding value-added tax; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 for the purposes of payment, set off any amount refundable to any person in terms of the provisions of this section and the said items against any amount of value-added tax payable by such person;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 any such payment or set-off by the Commissioner shall be deemed to be a provisional refund for the purpose of this section and the said item of Schedule No. 6 subject to the production of proof by the user referred to in subsection (1C)(b) at such time and in such form as the Commissioner may determine that the distillate fuel has been \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 purchased as claimed on the application for a diesel refund; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 used in accordance with the provisions of this section and the said item of Schedule No. 6;<\/span><\/p>\n

[Paragraph (e) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 the provisions of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), shall mutatis mutandis<\/em> apply in respect of the payment of interest on any amount of fuel levy or Road Accident Fund levy which is being recovered as it is in excess of the amount due or is not duly refundable.<\/span><\/p>\n

[Subsection (1A) inserted by section 8 of Act 69 of 1988, amended by section 53 of Act 45 of 1995 and substituted by section 50 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(1B)\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall, at the end of each calendar month, furnish an audited statement, as may be agreed upon between the Commissioner and the Chief Executive Officer of the Road Accident Fund referred to in section 12 of the Road Accident Fund Act, 1996 (Act No. 56 of 1996), to the said Chief Executive Officer, reflecting the quantity of diesel in litres and the amount of the Road Accident Fund levy refunded thereon during such month.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The Chief Executive Officer of the Road Accident Fund shall repay to the Commissioner the amount of the Road Accident Fund levy refunded by the Commissioner not later than the last working day of each calendar month immediately succeeding the calendar month covered by the statement furnished by the Commissioner.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any amount so repaid by the Road Accident Fund shall be paid into the National Revenue Fund as if it were a recovery of fuel levy refunded under this section.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act, any refund of Road Accident Fund levy by the Commissioner to any applicant shall be deemed to be a refund of duty and any amount paid which was not duly payable or in excess of the amount due to the applicant shall be recoverable as provided in section 76A<\/a> and shall, when recovered, be repaid to the Road Accident Fund by the Commissioner each calendar month.<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 The Commissioner may enter into a written agreement with the Chief Executive Officer of the Road Accident Fund to regulate any incidental matter which it may be necessary or expedient to regulate in order to achieve or promote the objects of this subsection.<\/span><\/p>\n

[Subsection (1B) added by section 50 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(1C)\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provision of subsection (1A), the Commissioner may investigate any application for a refund of such levies on distillate fuel to establish whether the fuel has been \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 duly entered or is deemed to have been duly entered in terms of this Act;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 purchased in the quantities stated in such return;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 delivered to the premises of the user and is being stored and used or has been used in accordance with the purpose declared on the application for registration and the said item of Schedule No. 6.<\/span><\/p>\n

[Subparagraph (iii) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n","post_title":"Section 75 (Customs Act) - Specific rebates, drawbacks and refunds of duty","collection_order":260,"collection":1627,"post_modified":"2023-01-25 20:29:48","post_date":"2018-10-02 17:47:42"},{"ID":"15840","post_content":"

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section and the said item of Schedule No. 6 \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 \u201cuser\u201d<\/strong> shall mean, according to the context and subject to any note in the said Schedule No. 6, the person registered for a diesel refund as contemplated in subsection (1A);<\/span><\/p>\n

[Subparagraph (i) substituted by section 130 of Act 60 of 2001 and section 95 of Act 35 of 2007]<\/span><\/p>\n","post_title":"\"User\" definition of section 75(1C)(b) of Customs Act","collection_order":261,"collection":1627,"post_modified":"2018-10-09 09:47:53","post_date":"2018-10-09 09:46:24"},{"ID":"15842","post_content":"

(ii)\u00a0\u00a0\u00a0\u00a0 \u201cdistillate fuel\u201d<\/strong> includes diesel and \u201cdiesel\u201d includes distillate fuel.<\/span><\/p>\n

[Paragraph (b) amended by section 95 of Act 35 of 2007]<\/span><\/p>\n","post_title":"\"Distillate fule\" definition of section 75(1C)(b) of Customs Act","collection_order":262,"collection":1627,"post_modified":"2018-10-09 09:48:33","post_date":"2018-10-09 09:46:22"},{"ID":"15844","post_content":"

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The refunds specified in the said item of Schedule No. 6 shall apply to fuel purchased on or after the date the amendment contemplated in section 75<\/a>(15) comes into operation.<\/span><\/p>\n

[Subparagraph (i) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Any such fuel purchased shall be deemed to have been used in the order of the dates of such purchases.<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 The extent of the refund referred to in subparagraph (i) shall be the rate of such refund specified in such item of Schedule No. 6 in operation on the date of issue of the invoice concerned, referred to in subsection (4A)(c).<\/span><\/p>\n

[Subparagraph (iii) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 If the extent of such refund is amended and for any reason any liability to repay any refund of such levies in respect of any quantity of fuel which the user may incur in respect of the use of such fuel cannot be assessed or the amount of the levies refundable to such user in terms of any item of Schedule No. 6 cannot be calculated on any quantity of such fuel purchased by such user before such amendment, the quantity of such fuel in respect of any refund which the user is liable to repay, or the quantity used in accordance with any such item for the calculation of the amount refundable to such user, shall be determined by the Commissioner according to the information at his disposal.<\/span><\/p>\n

[Subparagraph (iv) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Any user who has been granted such a provisional refund shall, in relation to the purchase and use by him of the fuel concerned, furnish the Commissioner at such times as may be prescribed in the notes to item 670.04, with a declaration in such form and supported by such documents as may be prescribed in such notes.<\/span><\/p>\n

[Subparagraph (i) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Any user who fails to comply with the provisions of subparagraph (i) shall be deemed to have used such fuel for a purpose or use other than the purpose or use stated in the said item of Schedule No. 6 and the amount of such refund shall be deemed to be a refund not duly payable to such user and shall be recoverable in terms of section 76A<\/a>.<\/span><\/p>\n

[Subparagraph (ii) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 If the amount of the provisional refund paid to the user concerned was not duly refundable or exceeds the amount refundable in terms of the said item of Schedule No. 6, any such amount or the excess shall be paid by that user upon demand by the Commissioner.<\/span><\/p>\n

[Subparagraph (i) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 If that user fails to pay the amount demanded in terms of subparagraph (i), such amount shall be recoverable in terms of section 76A<\/a>.<\/span><\/p>\n

[Subsection (1C) added by section 50 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(1D)\u00a0 The provisions of subsections (1A)(c), (1B)(b), (1B)(c) and (1B)(e), shall only apply in respect of refunds paid by the Commissioner until the day before the levying of the Road Accident Fund levy in terms of this Act comes into operation.<\/span><\/p>\n

[Subsection (1D) inserted by section 92 of Act 31 of 2005 effective on 1 April 2006]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 A rebate of duty in respect of any goods described in Schedule No. 3 shall be allowed \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 only in respect of goods entered for use in the production or manufacture of goods in the industry and for the purpose specified in the item of the said Schedule in which those goods are specified;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 only in respect of goods entered for use \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in a factory which is registered under the Machinery and Occupational Safety Act, 1983 (Act No. 6 of 1983).<\/span><\/p>\n

[Subparagraph (i) substituted by section 29 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in a mine or works as defined in section 1 of the Mines and Works Act, 1956 (Act No. 27 of 1956); or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 elsewhere in any other activity which the Commissioner may approve for the purposes of this subparagraph;<\/span><\/p>\n

[Subparagraph (iii) substituted by section 53 of Act 45 of 1995]<\/span><\/p>\n

\u00a0[Paragraph (b) substituted by section 19 of Act 86 of 1982 and section 9 of Act 52 of 1986]<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 only in respect of goods entered for use in such industry in a factory, mine, works or activity which complies with such requirements in respect of quantity of material used or quantity of goods produced or manufactured as the Commissioner may impose in consultation with the International Trade Administration Commission.<\/span><\/p>\n

[Paragraph (c) substituted by section 19 of Act 86 of 1982, section 9 of Act 52 of 1986 and section 146 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) deleted by section 19 of Act 86 of 1982]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 56<\/a>, 56A<\/a> or 57<\/a>, a rebate of any anti-dumping duty, countervailing duty or safeguard duty specified in Schedule No. 2 in respect of any goods entered under the provisions of any item specified in Schedule No. 3 or 4 may be granted if it is expressly stated in such item of Schedule No. 3 or 4 that the extent of the rebate includes such anti-dumping duty, countervailing duty or safeguard duty.<\/span><\/p>\n

[Subsection (4) substituted by section 27 of Act 112 of 1977 and section 13 of Act 61 of 1992]<\/span><\/p>\n

<\/p>\n

(4A)\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any person who registers for a diesel refund as contemplated in subsection (1) shall be deemed to have registered in addition for the purposes of section 59A<\/a>.<\/span><\/p>\n

[Paragraph (a) substituted by section 130 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Any return for refund of such levies shall be in such form and shall declare such particulars and shall be for such quantities and for such periods as may be determined by the Commissioner.<\/span><\/p>\n

<\/p>\n

\u00a0(ii)\u00a0\u00a0\u00a0 Any return for refund of such levies shall be submitted within two years from the date of purchase of such fuel.<\/span><\/p>\n

[Paragraph (b) substituted by section 130 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any seller of such fuel shall furnish such user with an original invoice reflecting the particulars, and shall keep a copy of such invoice for such time, as may be prescribed in the notes to item 670.04.<\/span><\/p>\n

[Paragraph (c) substituted by section 70 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Any user shall complete and keep such books, accounts and documents and furnish to the Commissioner at such times such particulars of the purchase, use or storage of such fuel or any other particulars as may be prescribed in the notes to item 670.04.<\/span><\/p>\n

[Paragraph (d) substituted by section 70 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, any user of distillate fuel who has been granted such refund and who fails to \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0keep any such invoice;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 complete and keep such books, accounts and documents; or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0forthwith furnish any officer at such officer\u2019s request with such invoice and the books, accounts and documents required to be completed and kept,<\/span><\/p>\n

<\/p>\n

shall, in addition to any other liability incurred in terms of this Act in respect of the fuel to which such failure relates, be liable, as the Commissioner may determine, for payment of an amount not exceeding the levies refunded on such fuel, unless it is shown by the user within 30 days of the date of any demand for payment of such amount in terms of this section that the fuel has been used in accordance with the provisions of the said item of Schedule No. 6.<\/p>\n

[Subparagraph (i) amended by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 Any amount for which any person is liable in terms of this section shall be payable upon demand by the Commissioner.<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, subject to review by the High Court \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 refuse to register any applicant for registration as contemplated in subsection (1A)(b)(ii) or (4A)(a) if such applicant \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0has made a false or misleading statement with respect to any material fact or omits to state any material fact which was required to be stated in the application for registration;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 has contravened or failed to comply with the provisions of this Act or the Value-Added Tax Act 1991 (Act No. 89 of 1991);<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0 has been convicted of an offence under this Act, or the said Value-Added Tax Act; or<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 has been convicted of an offence involving dishonesty;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 cancel, or suspend for such period as the Commissioner may determine such registration, if such person \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0could have been refused registration as contemplated in subparagraph (i);<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 fails to complete, keep or furnish such accounts, books or documents or keep such invoice, as may be prescribed in the notes to item 670.04; or<\/span><\/p>\n

[Item (bb) substituted by section 70 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0fraudulently claims or receives any payment in respect of any refund provided for in this subsection and the said item of Schedule No. 6.<\/span><\/p>\n

[Item (cc) substituted by section 95 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 For the purposes of the administration of the refunds of levies on distillate fuel as provided in this section and item 670.04 of Schedule No. 6 the Commissioner may, subject to the provisions of section 3<\/a>(2), delegate by rule any of the Commissioner\u2019s powers, duties or functions under this Act to any officer, including any officer employed in administering the provisions of the Value-Added Tax Act, 1991 (Act 89 of 1991).<\/span><\/p>\n

[Paragraph (g) substituted by section 70 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Any person to whom a refund of levies has been granted in accordance with the provisions of this section and of item 670.04 of Schedule No. 6 who falsely applied for such refund or who uses or disposes of such fuel contrary to such provisions, shall be guilty of an offence and liable on conviction to a fine not exceeding R100 000 or double the amount of any levies refunded, whichever is the greater, or to imprisonment for a period not exceeding 10 years, or to both such fine and imprisonment and the fuel in respect of which the offence has been committed shall be liable to forfeiture under this Act.<\/span><\/p>\n

[Subparagraph (i) substituted by section 70 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 For the purposes of paragraph (i), where any person falsely applies for such refund without having purchased such fuel, any forfeiture amount shall be calculated on the basis of the usual retail price thereof on the date the false application was submitted or on the date of assessment of such amount, whichever is the greater.<\/span><\/p>\n

[Paragraph (h) substituted by section 130 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule prescribe any form or procedure or condition reasonably required for the effective administration of such refunds.<\/span><\/p>\n

[Subsection (4A) inserted by section 10 of Act 110 of 1979, substituted by section 6 of Act 89 of 1984, amended by section 11 of Act 101 of 1985, substituted by section 23 of Act 84 of 1987, amended by section 53 of Act 45 of 1995 and substituted by section 50 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 In addition to any liability for duty incurred by any person under any other provision of this Act, the person who enters any goods for use by him under rebate of duty or any person on whose behalf any goods are so entered, shall, subject to the provisions of subsections (6) and (18) of this section and section 45<\/a>, be liable for the duty on all goods so entered which have not been used or which have been disposed of otherwise than in accordance with the provisions of this section and of the item under which they were so entered, as if such rebate of duty did not apply to such goods and such person shall pay such duty on demand by the Commissioner: Provided that the Commissioner may, if such goods were used in accordance with any other item relating to rebate of duty, accept duty on such goods as if they were entered under such other item: Provided further that the Commissioner may permit any duty paid on entry of such goods under rebate to be deducted from any duty for which any person becomes liable in terms of this paragraph.<\/span><\/p>\n

[Subparagraph (i) amended by section 53 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 The Controller may at any time take stock of goods entered for home consumption and stored on any premises registered by virtue of subsection (10), and duty shall, subject to the provisions of subparagraph (i), be paid forthwith on demand upon any deficiency detected.<\/span><\/p>\n

[Subparagraph (ii) added by section 10 of Act 110 of 1979]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 If the stock is found to be greater than the quantity which should be on such premises, the excess shall be debited to stock.<\/span><\/p>\n

[Subparagraph (iii) added by section 10 of Act 110 of 1979]<\/span><\/p>\n

[Paragraph (a) substituted by section 13 of Act 95 of 1965 and amended by section 9 of Act 71 of 1975]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Any person to whom any distillate fuel or residual fuel oil has been supplied from stocks which have been entered under rebate of duty for a purpose stated in the item under which such distillate fuel or residual fuel oil was so entered, and who applies such distillate fuel or residual fuel oil or any portion thereof for any other purpose, shall be guilty of an offence and shall, notwithstanding the provisions of paragraph (a), be liable for the duty to the extent of the rebate allowed on entry for home consumption of such distillate fuel or residual fuel oil on the full quantity of the distillate fuel or residual fuel oil so supplied to him or on such portion thereof as the Commissioner may determine: Provided that if the duty in question has after such entry under rebate been increased, the extent of such rebate shall be deemed to be \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the difference between the duty actually paid on entry for home consumption and such increased duty; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 such increased duty if no duty was paid on entry for home consumption.<\/span><\/p>\n

[Paragraph (b) amended by section 27 of Act 112 of 1977, section 6 of Act 89 of 1984, section 9 of Act 52 of 1986 and section 53 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, on such conditions as he may impose, permit any person who has entered any goods under rebate of duty under this section to use or dispose of any such goods otherwise than in accordance with the provisions of this section and of the item under which such goods were so entered, or to use or dispose of any such goods in accordance with the provisions of any other item to which this section relates, and such person shall thereupon be liable for duty on such goods as if such rebate of duty did not apply or as if they were entered under such other item to which this section relates, as the case may be, and such person shall pay such duty on demand by the Commissioner: Provided that, in respect of any such goods which are specified in any item of Schedule No. 3, 4 or 6 the Commissioner may, subject to the provisions of or the notes applicable to the item in which such goods are specified and to any conditions which he may impose in each case, exempt any such goods from the whole or any portion of the duty payable thereon under this subsection on the ground of the period or the extent of use in accordance with the provisions of the item under which such goods were entered, or on any other ground which he considers reasonable.<\/span><\/p>\n

[Paragraph (a) substituted by section 24 of Act 105 of 1969 and amended by section 29 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Any duty paid on any such goods on first entry thereof under rebate of duty shall be deemed to have been paid in respect of any duty payable in accordance with the provisions of paragraph (a) in respect of such goods.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 No drawback or refund shall be paid in respect of any goods specified in any item of Schedule No. 5 or 6 if such goods have been used or disposed of otherwise than in accordance with the provisions of this section and the item in question or if such provisions have not been complied with in respect of such goods: Provided that the Commissioner may, in respect of any class or kind of goods specified in any item of Part 1 of Schedule No. 5 and used in the manufacture of any goods marketed in the Republic, pay any drawback to the extent stated in such item, where goods of comparable class, kind, quality and quantity and manufactured or produced in the Republic have been used in the manufacture of any goods exported.<\/span><\/p>\n

[Subsection (7) substituted by section 24 of Act 105 of 1969 and amended by section 8 of Act 93 of 1978 and section 29 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(7A)\u00a0 Any person to whom a refund of levies has been granted on any distillate fuel in terms of the provisions of item 670.04 of Schedule No. 6, as the case may be, and who has disposed of such fuel or has applied such fuel or any portion thereof for any purpose or use otherwise than in accordance with the provisions of such items and the use declared in the relevant application for registration shall pay on demand to the Commissioner the full amount of any refund granted to him in respect of such fuel or such portion thereof, failing which such amount or such portion shall be recoverable as if it were a duty payable under this Act.<\/span><\/p>\n

[Subsection (7A) inserted by section 23 of Act 84 of 1987 and substituted by section 7 of Act 98 of 1993, section 50 of Act 19 of 2001 and section 70 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 To the extent that any goods, classifiable under any tariff heading or subheading or any tariff item or subitem of Schedule No. 1 that is expressly quoted in any item of Schedule No. 3, 4, 5 or 6, are specified in any item of Schedule No. 3, 4, 5 or 6, such item shall be deemed to include only such goods classifiable under such tariff heading or subheading or tariff item or subitem.<\/span><\/p>\n

[Subsection (8) substituted by section 24 of Act 105 of 1969, section 29 of Act 59 of 1990 and section 130 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 Any goods entered for use under rebate of duty under this section shall, for the purposes of this Act, be deemed to be entered for home consumption, but no entry in respect of any such goods described in Schedule No. 3 or 4 shall be valid unless the number of the tariff heading and subheading under which such goods are classified in Schedule No. 1 and the number of the item of Schedule No. 3 or 4 in which the said goods are specified are both declared on such entry and the industry in which and the purpose for which such goods are to be used, as specified in the said item, are declared on such entry: Provided that the Commissioner may exempt entries in respect of any class or kind of goods from any or all of the requirements of this subsection.<\/span><\/p>\n

[Subsection (9) substituted by section 13 of Act 95 of 1965 and section 24 of Act 105 of 1969 and amended by section 29 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 No goods may be entered or acquired under rebate of duty until the person so entering or acquiring them has furnished such security as the Commissioner may require and has complied with such other conditions (including registration with the Commissioner of his premises and plant) as may be prescribed by rule or in the notes to Schedule No. 3, 4, or 6 in respect of any goods specified in any item of such Schedule: Provided that the Commissioner may, subject to such conditions as he may in each case impose, exempt with or without retrospective effect, any such person from the provisions of this subsection.<\/span><\/p>\n

[Paragraph (a) amended by section 29 of Act 59 of 1990 and section 53 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Application for such exemption for the purpose of applying for a refund of duty shall be made to the Commissioner within six months from any date specified in section 40<\/a>(3)(b)(i), (ii) or (iii), as the circumstances may require.<\/span><\/p>\n

[Paragraph (b) added by section 23 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 For the purposes of the application of section 40<\/a>(3) to any such exemption \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any bill of entry passed in relation to goods in respect of which exemption is granted under paragraph (a) of this subsection, shall be deemed to have been passed in error by reason of duty having been paid on goods intended for purposes or use under rebate of duty under section 75<\/a>;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the goods concerned shall be deemed to have qualified at the time duty was paid on such goods in all respects for rebate; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the duty paid on the goods concerned, shall be deemed to have been paid on the date on which the exemption referred to in subparagraph (i) was granted.<\/span><\/p>\n

[Paragraph (c) added by section 23 of Act 84 of 1987]<\/span><\/p>\n

[Subsection (10) substituted by section 13 of Act 95 of 1965 and section 24 of Act 105 of 1969 and amended by section 23 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0 Notwithstanding anything to the contrary in this Act contained, the Commissioner may, in respect of Schedule No. 5 or 6, for the purpose of calculating the amount of duty refundable on any imported or excisable goods or fuel levy goods used in the manufacture, reconditioning, mixing or blending of any goods exported or marketed in the Republic, determine the quantity of such exported goods or such goods marketed in the Republic which shall be deemed to have been produced, reconditioned, mixed or blended from a given quantity of such imported or excisable goods or fuel levy goods or the quantity of such imported or excisable goods or fuel levy goods which shall be deemed to have been used in the production, reconditioning, mixing or blending of a given quantity of such exported goods or such goods marketed in the Republic.<\/span><\/p>\n

[Subsection (11) substituted by section 13 of Act 95 of 1965, section 24 of Act 105 of 1969, section 23 of Act 84 of 1987 and section 29 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(11A) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Where an applicant for a refund of duty in terms of an item of Schedule No. 6, which relates to circumstances other than those referred to in subsection (11), if required to prove payment of duty on the goods in respect of which the refund is claimed in terms of any Note to such item, is unable to prove such payment by production of an entry or deemed entry for home consumption as provided in this Act, the Commissioner may, notwithstanding anything to the contrary contained in this Act, allow such refund<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 on the basis of any evidence produced by such applicant; and<\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 by taking into account any other evidence contained in accounts or invoices or other documents relating to the removal of the goods concerned from any customs and excise manufacturing or storage warehouse, any other records required to be kept in terms of the Act or any other facts that may be available or requested by the Commissioner,<\/p>\n

<\/p>\n

if, in the relevant circumstances of each case, the Commissioner considers that such evidence is reasonably sufficient to allow such refund: Provided that where it is so specified in the relevant item of Schedule No. 6, the duty refundable shall be calculated at the lowest rate operative during any period not exceeding 12 months prior to the date the goods were placed under the procedure specified in such item.<\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Any such refund provision in Schedule No. 6 may include \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 goods found to be off-specification or which have become contaminated or have undergone post-manufacturing deterioration and are returned to a customs and excise manufacturing warehouse for reprocessing or destruction; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any fuel levy goods removed to another country in the common customs area or for export or to a customs and excise storage warehouse.<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this section or in any other provision of this Act contained but subject to the provisions of this subsection, any amount duly refundable in terms of any item of Schedule No. 6 may be an amount that may be set off, if such item so provides, by a licensee of a customs and excise warehouse in terms of section 77<\/a> where the goods have been entered or are deemed to have been entered for home consumption and payment of duty in accordance with the provisions of this Act.<\/span><\/p>\n

[Paragraph (c) added by section 146 of Act 45 of 2003]<\/span><\/p>\n

[Subsection (11A) inserted by section 109 of Act 74 of 2002]<\/span><\/p>\n

<\/p>\n

(12)\u00a0\u00a0 No goods manufactured from excisable goods under rebate of duty specified in any item of Schedule No. 6 shall be used in the place of such excisable goods in the manufacture of any other goods if a rebate of duty to a lesser extent has been specified in any item of the said Schedule in respect of such excisable goods when used in the manufacture of such other goods.<\/span><\/p>\n

<\/p>\n

(13)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (13) substituted by section 53 of Act 45 of 1995 and deleted by section 92 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(14) \u00a0 No refund or drawback of duty shall be paid by the Commissioner under the provisions of this section unless an application therefor, duly completed and supported by the necessary documents and other evidence to prove that such refund or drawback is due under this section is received by the Controller \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in respect of any refund referred to in subsection (1A) within the period contemplated in subsection (4A)(b)(ii); or<\/span><\/p>\n

[Paragraph (a) substituted by section 99 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in any other case, within any of the relevant periods specified in section 76B<\/a>:<\/span><\/p>\n

[Paragraph (b) substituted by section 99 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

Provided that any refund or drawback shall be limited as contemplated in section 76B<\/a>.<\/p>\n

[Subsection (14) amended by section 10 of Act 57 of 1966, section 19 of Act 86 of 1982, section 23 of Act 84 of 1987, section 53 of Act 45 of 1995, section 50 of Act 19 of 2001 and section 130 of Act 60 of 2001 and substituted by section 27 of Act 34 of 2004]<\/span><\/p>\n

<\/p>\n

(14A) \u00a0\u00a0\u00a0 \u00a0\u2026\u2026\u2026..<\/span><\/p>\n

[Subsection (14A) inserted by section 6 of Act 89 of 1984, substituted by section 23 of Act 84 of 1987, amended by section 13 of Act 61 of 1992 and deleted by section 53 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(14B)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any Minister, other than the Minister of Finance, any Director-General mentioned in the second column of Schedule 1 to the Public Service Act, 1994 (Proclamation No. 103 of 1994), and designated by such Minister, or any official of any institution involved, or the Commissioner, may, in respect of goods which may, in terms of any item of Schedule No. 3, 4, 5 or 6, be entered under rebate of duty or be subject to a drawback or a refund of duty, issue, subject to such conditions as such Minister, Director-General or official or the Commissioner may specify, with or without retrospective effect, a permit or certificate authorizing entry of those goods under rebate of duty, or authorizing a drawback or a refund of duty in accordance with the provisions of the item concerned, provided where the permit or certificate concerned is issued with retrospective effect, the provisions of such item and such conditions have been complied with.<\/span><\/p>\n

[Paragraph (a) substituted by section 53 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 For the purposes of section 40<\/a>(3) \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any bill of entry passed in relation to goods in respect of which a permit or certificate is issued under paragraph (a), shall be deemed to have been passed in error by reason of duty having been paid on goods intended for purposes or use under rebate of duty under this section;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the goods in respect of which such a permit or certificate is issued, shall be deemed to have qualified at the time duty was paid on such goods, in all respects for rebate; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the duty paid on the goods concerned, shall be deemed to have been paid on the date on which the permit or certificate referred to in paragraph (a) was issued.<\/span><\/p>\n

[Paragraph (b) substituted by section 53 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Application for such permit or certificate shall be made to the Minister, Director-General or official of the institution referred to in paragraph (a) of this subsection or the Commissioner within six months from any date specified in section 40<\/a>(3)(b)(i), (ii) or (iii), as the circumstances may require.<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 Notwithstanding paragraphs (a), (b) and (c), any such refund or drawback shall be limited as contemplated in section 76B<\/a>.<\/span><\/p>\n

[Paragraph (d) added by section 27 of Act 34 of 2004]<\/span><\/p>\n

[Subsection (14B) inserted by section 23 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(15)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Minister may from time to time by notice in the Gazette<\/em> \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 amend Schedule 3, 4, 5 or 6 \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0 in order to give effect to any request by the Minister of Trade and Industry; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 whenever he deems it expedient in the public interest to do so; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 amend Schedule No. 5 or 6 to provide for a refund of fuel levy and the Road Accident Fund levy as contemplated in subsections (1A) and (4A).<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 amend Schedule No. 4 or 5 in order to give effect to any agreement contemplated in section 49<\/a>.<\/span><\/p>\n

[Subparagraph (iii) added by section 99 of Act 60 of 2008]<\/span><\/p>\n

[Paragraph (a) substituted by section 24 of Act 105 of 1969, section 29 of Act 59 of 1990, section 13 of Act 61 of 1992 and section 50 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(aA)\u00a0 The Minister may, whenever he deems it expedient in the public interest to do so \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 by like notice amend any such Schedule with retrospective effect from such date as he may specify in that notice; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 by like notice declare any amendment made under paragraph (a) to apply with retrospective effect from such date as he may specify in that notice.<\/span><\/p>\n

[Paragraph (aA) inserted by section 10 of Act 110 of 1979 and substituted by section 23 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 An amendment made under paragraph (a) which repeals any existing provision in Schedule No. 5 or which excludes any goods from any existing provision of that Schedule, shall not apply in respect of goods which were imported prior to the date of the relevant notice in the Gazette<\/em>, and an amendment made under the said paragraph which embodies any additional provision in that Schedule or applies any existing provision of that Schedule in respect of additional goods, shall not, except in so far as the Commissioner so directs and subject to such conditions as he may determine, apply in respect of goods which were imported prior to the date of the relevant notice in the Gazette<\/em>.<\/span><\/p>\n

[Paragraph (b) added by section 10 of Act 57 of 1966 and substituted by section 23 of Act 84 of 1987, section 50 of Act 19 of 2001 and section 70 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(16)\u00a0\u00a0 The provisions of section 48\ufeff<\/a>(6) shall mutatis mutandis<\/em> apply in respect of any amendment made under the provisions of subsection (15).<\/span><\/p>\n

[Subsection (16) substituted by section 23 of Act 84 of 1987 and section 10 of Act 19 of 1994]<\/span><\/p>\n

<\/p>\n

(17)\u00a0\u00a0 The Commissioner may refuse to accept an entry under rebate or an application for drawback or refund under any item of Schedule No. 3, 4, 5 or 6 from any person who has persistently contravened or failed to comply with the provisions of this Act or who has committed an offence referred to in section 80<\/a>, 83<\/a>, 84<\/a>, 85<\/a> or 86<\/a> and he may cancel any registration under the provisions of this Act of such person or suspend any such registration for such period as he may deem fit.<\/span><\/p>\n

[Subsection (17) substituted by section 8 of Act 85 of 1968, section 24 of Act 105 of 1969 and section 29 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(18)\u00a0\u00a0 No rebate or refund of duty in respect of any loss or deficiency of any nature of any goods shall be allowed, except as provided for in any item of Schedule No. 4. 5 or 6 and the Notes thereto, but the Commissioner may allow the deduction from the dutiable quantity of the undermentioned goods of a quantity equal to the following percentage stated in each case \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 in the case of unpacked spirits (ethyl alcohol), imported or manufactured in the Republic, received in and entered for use and used in such a customs and excise manufacturing warehouse for such purposes, and in accordance with such procedures as the Commissioner may prescribe by rule, 1,5 per cent of the quantity so entered;<\/span><\/p>\n

[Paragraph (a) substituted by section 11 of Act 101 of 1985 and section 92 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 in the case of unpacked spirits, imported or manufactured in the Republic \u2013<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 removed between such customs and excise warehouses and received in any such customs and excise warehouse and entered for such purposes and in accordance with such procedures as the Commissioner may prescribe by rule, 0,25 per cent of the quantity so removed; and<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 received for such purposes in such customs and excise storage warehouse and entered for such purposes and in accordance with such procedures as the Commissioner may prescribe by rule, 0,25 per cent of the quantity so entered;<\/span><\/p>\n

[Paragraph (b) substituted by section 92 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (c) substituted by section 92 of Act 31 of 2005 and deleted by section 70 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 in the case of imported crude petroleum naphtha for use in the refining of petroleum products or imported petrol, 0,25 per cent of the quantity landed and entered for storage in a customs and excise warehouse;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 in the case of imported petroleum naphtha entered for use as fuel in the manufacture of ammonia, 0,25 per cent of the quantity landed and entered for storage in a customs and excise warehouse;<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 in the case of imported distillate fuel, 0,15 per cent of the quantity landed and entered for storage in a customs and excise warehouse;<\/span><\/p>\n

[Paragraph (d) substituted by section 8 of Act 103 of 1972, section 11 of Act 101 of 1985, section 23 of Act 84 of 1987 and section 130 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(e) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 in the case of petrol manufactured in the Republic, 0,25 per cent of any quantity entered for removal and removed from a customs and excise manufacturing warehouse;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of distillate fuel, unmarked illuminating kerosene or unmarked specified aliphatic hydrocarbon solvents manufactured in the Republic, 0,15 per cent of any quantity entered for removal and removed from a customs and excise manufacturing warehouse.<\/span><\/p>\n

[Subparagraph (ii) substituted by section 70 of Act 20 of 2006]<\/span><\/p>\n

[Paragraph (e) substituted by section 11 of Act 101 of 1985, section 53 of Act 45 of 1995 and section 130 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (f) added by section 23 of Act 84 of 1987 and deleted by section 130 of Act 60 of 2001]<\/span><\/p>\n

[Subsection (18) substituted by section 13 of Act 95 of 1965 and amended by section 24 of Act 105 of 1969, section 2 of Act 68 of 1973, section 13 of Act 68 of 1989,\u00a0 section 29 of Act 59 of 1990, section 130 of Act 60 of 2001 and section 92 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(19)\u00a0\u00a0 No person shall, without the permission of the Commissioner, divert any goods entered under rebate of duty under any item of Schedule No. 3, 4 or 6 or for export for the purpose of claiming a drawback or refund of duty under any item in Schedule No. 5 or 6 to a destination other than the destination declared on such entry or deliver such goods or cause such goods to be delivered in the Republic otherwise than in accordance with the provisions of this Act and, in the case of goods entered under rebate of duty, otherwise than to the person who entered the goods or on whose behalf the goods were entered.<\/span><\/p>\n

[Subsection (19) added by section 13 of Act 95 of 1965 and substituted by section 24 of Act 105 of 1969 and section 29 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(20)\u00a0\u00a0 If any goods to which this section relates are used or disposed of, or dealt with or in, contrary to the provisions of this Act, the whole consignment entered or transferred for use in terms of the provisions of this section, of which such goods form part or formed part, or any goods manufactured therefrom, shall be liable to forfeiture.<\/span><\/p>\n

[Subsection (20) added by section 8 of Act 85 of 1968]<\/span><\/p>\n

<\/p>\n

(21) \u00a0 Except with the permission of the Commissioner, which shall only be granted in circumstances which he on good cause shown considers to be reasonable and subject to such conditions as he may impose in each case, any goods entered under any item of Schedule No. 3, 4 or 6 for manufacturing purposes or such other purpose as may be specified in the notes to such item shall be used for the purpose specified in such item at the time of such entry, or such other purpose, within two years from the date of such entry.<\/span><\/p>\n

[Subsection (21) added by section 8 of Act 85 of 1968 and substituted by section 24 of Act 105 of 1969, section 29 of Act 59 of 1990, section 53 of Act 45 of 1995 and section 92 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(22)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Where any item provides for a rebate of duty in respect of imported goods destroyed and any waste or scrap remaining after destruction of such goods enter home consumption, the extent of rebate shall be reduced by the duty payable on such waste or scrap.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Such waste or scrap shall be deemed to have been imported at the time it is entered for home consumption and shall be liable to duty in that state.<\/span><\/p>\n

[Subsection (22) added by section 99 of Act 60 of 2008]<\/span><\/p>\n","post_title":"Subsections (1C)(c) to (22) of section 75 of Customs Act","collection_order":263,"collection":1627,"post_modified":"2021-02-17 21:29:00","post_date":"2018-10-09 09:46:20"},{"ID":"14430","post_content":"

75A.\u00a0 Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Notwithstanding section 75<\/a>, imported goods free of duty that are -<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 exempt from value-added tax in terms of any item in paragraph 8 to Schedule 1 to the Value-Added Tax Act (Act No. 89 of 1991); and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 identified by the item number and description identical to any item in Schedule No. 4 to this Act,<\/span><\/p>\n

\u00a0<\/p>\n

may be entered under the item in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, but the goods shall, in addition to any relevant provision of the Value-Added Tax Act, 1991, be subject to compliance with the provisions of section 75<\/a> of this Act and the corresponding item of Schedule No. 4 as if the goods were entered thereunder.<\/p>\n

[Section 75A inserted by section 29 of Act 18 of 2009]<\/p>\n","post_title":"Section 75A (Customs Act) - Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4","collection_order":264,"collection":1627,"post_modified":"2018-10-09 09:57:20","post_date":"2018-10-02 19:56:04"},{"ID":"14432","post_content":"

76. General refunds in respect of imported goods, excisable goods and certain exported goods<\/span><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

(1)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0No refund of any duty or other charge in respect of imported goods, excisable goods, surcharge goods or fuel levy goods, other than a refund provided for under section 75<\/a> or 77<\/a>, shall be paid or granted except in accordance with the provisions of this section<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0\u00a0Any refund of export duty in respect of goods specified in Part 6 of Schedule No. 1 shall be paid or granted in accordance with the provisions of this section.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 54(a)\u00a0of\u00a0Act 45 of 1995\u00a0and by\u00a0section 59(b)\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall, subject to the provisions of subsection (4), consider any application for a refund or payment from any applicant who contends that he has paid any duty or other charge for which he was not liable or that he is entitled to any payment under this Act by reason of \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 an error in determining an assessment or calculating the amount thereof;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the duty having been assessed on a value higher than the value for duty purposes;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 a determination under section 47<\/a>(9) or incorrect tariff classification;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the goods concerned having been damaged, destroyed or irrecoverably lost by circumstances beyond his control prior to the release thereof for home consumption, or in the case of goods destined for export, after the release thereof but prior to the departure of the goods from the Republic: Provided that, for purposes of this section, such circumstances exclude damage, destruction or loss of goods due to robbery or theft;<\/span><\/p>\n

[Paragraph (d)\u00a0substituted by\u00a0section 17\u00a0of\u00a0Act 33 of 2019\u00a0and amended by\u00a0section 59(c)\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 all or part of such goods having been shortlanded, shortshipped or shortpacked in the case of imported goods, or shortshipped or shortpacked in the case of goods exported;<\/span><\/p>\n

[Paragraph (e)\u00a0substituted by\u00a0section 59(d)\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 the substitution of any bill of entry in terms of section 40<\/a>(3);<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0\u00a0the duty having been reduced or withdrawn as provided for in section 48<\/a>(2), (2A) or (4), 56<\/a>(2), 56A<\/a>(2) or 57<\/a>(2); or<\/span><\/p>\n

[Paragraph (g)\u00a0substituted by\u00a0section 5\u00a0of\u00a0Act 105 of 1992\u00a0and by\u00a0section 59(e)\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 duty having been paid, notwithstanding the provisions of section 49<\/a>(9), on any goods at the general rate of duty specified in respect thereof in any heading or subheading in Part 1 of Schedule No. 1 and proof is produced that the goods concerned qualify for a preferential rate of duty specified for such heading or subheading in the said Part 1 of the said Schedule No. 1.<\/span><\/p>\n

[Paragraph (h) added by section 62 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Except with the permission of the Commissioner, any application for a refund under this section shall not relate to more than one bill of entry or other document in respect of which the alleged overpayment was made.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0 No application for a refund or payment in terms of this section shall be considered by the Commissioner unless it is received by the Controller, duly completed and in the form as may be prescribed by rule and supported by the necessary documents and other evidence to prove that such refund or payment is due under this section \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 within a period of two years from the date on which the charge to which the application relates was paid; or<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 in any other case within the relevant period specified in section 76B<\/a>.<\/span><\/p>\n

[Subsection (4) amended by section 54 of Act 45 of 1995 and substituted by section 28 of Act 34 of 2004]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 If, after considering any application for a refund or payment in terms of this section, the Commissioner is satisfied that the applicant is entitled to any such refund or payment, the Commissioner may pay to the applicant the amount due to him: Provided that no refund shall be made under this section if, in the case of goods imported by post, the amount thereof is less than fifty cents or, in the case of goods imported in any other manner, less than five rand or, in the case of excisable goods manufactured in the Republic, less than two rand, unless the Commissioner is satisfied that exceptional circumstances exist which warrant such refund.<\/span><\/p>\n

[Section 76\u00a0amended by\u00a0section 9\u00a0of\u00a0Act 85 of 1968, substituted by\u00a0section 5\u00a0of\u00a0Act 98 of 1970, amended by\u00a0section 10\u00a0of\u00a0Act 71 of 1975, by\u00a0section 11\u00a0of\u00a0Act 110 of 1979, by\u00a0section 20\u00a0of\u00a0Act 86 of 1982, by\u00a0section 5\u00a0of\u00a0Act 89 of 1983, by\u00a0section 24(1)\u00a0of\u00a0Act 84 of 1987\u00a0and by\u00a0section 14\u00a0of\u00a0Act 68 of 1989, substituted\u00a0by\u00a0section 30\u00a0of\u00a0Act 59 of 1990\u00a0and amended by\u00a0section 59(a)\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n","post_title":"Section 76 (Customs Act) - General refunds in respect of imported goods, excisable goods","collection_order":265,"collection":1627,"post_modified":"2022-02-16 16:46:29","post_date":"2018-10-02 19:56:05"},{"ID":"14434","post_content":"

76A.\u00a0\u00a0 Recovery of certain amounts not duly payable<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 If the Commissioner, purporting to act under the provisions of section 75<\/a> or 76<\/a>, pays to any person by way of a refund or drawback any amount which was not duly payable to that person under those provisions or which was in excess of the amount due to that person by way of a refund or drawback under those provisions, that amount or the excess, as the case may be, shall be repaid by the person concerned to the Commissioner upon demand, failing which it shall be recoverable in terms of this Act as if it were the duty or charge concerned or part of such duty or charge, as the case may be.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (1) shall apply mutatis mutandis<\/em> to any amount set off in terms of section 77<\/a>(a).<\/span><\/p>\n

[Subsection (2) added by section 9 of Act 69 of 1988 and substituted by section 71 of Act 20 of 2006]<\/span><\/p>\n

\u00a0[Section 76A inserted by section 25 of Act 84 of 1987]<\/span><\/p>\n","post_title":"Section 76A (Customs Act) - Recovery of certain amounts not duly payable","collection_order":266,"collection":1627,"post_modified":"2018-10-09 10:01:16","post_date":"2018-10-02 19:49:35"},{"ID":"15171","post_content":"","post_title":"\"Officer\" definition of section 77A of Customs Act","collection_order":267,"collection":1627,"post_modified":"2018-10-07 13:10:05","post_date":"2018-10-07 13:10:05"},{"ID":"14436","post_content":"

76B.\u00a0 Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller<\/span><\/strong><\/h2>\n

[Heading substituted by section 20 of Act 32 of 2005]<\/span><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 Notwithstanding any other provision of this Act, but subject to any provision for a set-off of duty in any Schedule in respect of goods to which section 19A<\/a> relates or any refund as contemplated in section 75<\/a>(4A), where any person becomes entitled to any refund or drawback of duty \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 in the case of any determination, new determination or amendment of any such determination in terms of section 47<\/a>(9), 65<\/a> or 69<\/a>, such refund shall be limited to \u2013<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 a refund in respect of goods entered for home consumption during a period of two years immediately preceding the date of such determination, new determination or amendment, whichever date occurs last: Provided that where any such determination, new determination or amendment has been appealed against, such two year period shall be calculated from such last date, notwithstanding the fact that a court may amend any determination of the Commissioner, or the Commissioner may, as a result of the finding of such court, amend such determination; and<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 any application for such refund which is received by the Controller within a period of 12 months from the date of-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0such determination, new determination or amendment of a determination; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 any amendment by court or by the Commissioner as contemplated in the proviso to subparagraph (i); or<\/span><\/p>\n

[Subparagraph (ii) substituted by section 100 of Act 60 of 2008]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 in the case of any internal appeal to the Commissioner or a finding of court which is not in respect of a determination contemplated in section 47<\/a>(9), 65<\/a> or 69<\/a>, any refund or drawback shall be limited to \u2013<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 goods entered for home consumption during a period of two years prior to the date of \u2013<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 any final decision by the Commissioner; or<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 any decision of the Commissioner to the extent that it is amended by or as a result of a finding of court; and<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 any application for such refund or drawback which is received by the Controller within a period of 12 months from the date of such decision or amended decision; or<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 in the case where any Schedule to the Act is amended with retrospective effect, any such refund or drawback shall be limited to an application therefor received by the Controller within a period of 12 months from the date on which such amendment is published by notice in the Gazette<\/em>; or<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 in the case of a permit or certificate issued with retrospective effect as contemplated in section 75<\/a>(14B), any such refund or drawback shall, notwithstanding the effective date of such permit or certificate, be limited to \u2013<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 goods entered for home consumption during a period of two years prior to the date of issue of such permit or certificate; and<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 any application received by the Controller within a period of 12 months from the date of issue of such permit or certificate; or<\/span><\/p>\n

<\/p>\n

(e) \u00a0\u00a0\u00a0 other than a refund or drawback referred to in paragraphs (a), (b), (c) and (d), shall be limited to an application received by the Controller within a period of two years from the date of entry for home consumption of the goods to which the application relates.<\/span><\/p>\n

<\/p>\n

(1A) \u00a0Where any person becomes entitled to a refund of export duty, such refund shall be limited to an application received by the Controller within a period of two years from the date of entry for export of the goods to which the application relates.<\/span><\/p>\n

[Subsection (1A)\u00a0inserted by\u00a0section 16\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

\u00a0(2) \u00a0\u00a0 For the purpose of subsection (1) \u2013<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 any application received must comply in all respects with the requirements of section 76<\/a>(4); and<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 \u2018finding of court\u2019 means a final judgment by the High Court or a judgement by the Supreme Court of Appeal or the Constitutional Court.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this section or any other provision of this Act, the Commissioner shall not authorise-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a refund of any amount paid under this Act where that amount was paid in accordance with the practice generally prevailing at the time of entry for home consumption of the goods in respect of which such payment was made; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a drawback of duty that was not claimed or allowed in accordance with the practice generally prevailing at the time the goods in respect of which the drawback could have been claimed or allowed were entered for export.<\/span><\/p>\n

[Subsection (3) added by section 100 of Act 60 of 2008]<\/span><\/p>\n

[Section 76B inserted by section 67 of Act 30 of 1998 and substituted by section 29 of Act 34 of 2004]<\/span><\/p>\n","post_title":"Section 76B (Customs Act) - Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller","collection_order":268,"collection":1627,"post_modified":"2022-02-16 16:46:56","post_date":"2018-10-02 19:49:33"},{"ID":"14438","post_content":"

76C.\u00a0\u00a0\u00a0 Set-off of refund against amounts owing<\/span><\/strong><\/h2>\n

<\/p>\n

Where any refund of duty is in terms of this Act due to any person who has failed to pay any amount of tax, additional tax, duty, levy, charge, interest or penalty levied or imposed under any law administered by the Commissioner within the period prescribed for payment of the amount, the Commissioner may set off against the amount which the person has failed to pay, any amount which has become refundable to the person in terms of this Act: Provided that that amount is first set off against any outstanding debt under this Act.<\/p>\n

[Section 76C\u00a0inserted by\u00a0section\u00a067(1)\u00a0of\u00a0Act 30 of 1998\u00a0and substituted by\u00a0section 20(1)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 22 May, 2020]<\/span><\/p>\n","post_title":"Section 76C (Customs Act) - Set-off of refund against amounts owning","collection_order":269,"collection":1627,"post_modified":"2021-02-17 21:47:05","post_date":"2018-10-02 19:49:32"},{"ID":"14442","post_content":"

77. Set-off of certain amounts<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 A licensee of a customs and excise warehouse who, in terms of the rules, is permitted to pay any duty monthly or quarterly, and who \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 paid any duty for which he was not liable; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 granted any provisional refund in terms of section 75<\/a>(1A); or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 becomes entitled to a refund in terms of item 534.00 of Schedule No. 5 or any item of Schedule No. 6,<\/span><\/p>\n

\n<\/p>

may, subject to the approval of the Commissioner, at any time within a period of two years from the date on which that duty was paid, such provisional refund was granted or such licensee became entitled to such refund, set off such duty, provisional refund or amount refundable against that particular duty for which such licensee subsequently becomes liable, except that the duty refundable in terms of the said item 534.00 be set off against the excise duty specified in Section B of Part 2 of Schedule No. 1 for which such licensee subsequently becomes liable, provided the monthly or quarterly accounts or bills of entry submitted by such licensee in respect of the payment of any duty against which any duty, provisional refund or amount refundable has been set off are accompanied by a full statement by such licensee, supported by a certificate by an officer, giving full particulars and a full account of the circumstances in respect of such set-off and by such documentary evidence as the Commissioner may in each case require.<\/p>\n

[Paragraph (a) amended by section 55 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If such set-off is not approved by the Commissioner in terms of paragraph (a), it shall be redebited to the account of such licensee.<\/span><\/p>\n

[Section 77 substituted by section 1 of Act 96 of 67 and section 26 of Act 105 of 1969, amended by section 3 of Act 68 of 1973, section 21 of Act 86 of 1982, section 26 of Act 84 of 1987 and section 10 of Act 69 of 1988 and substituted by section 31 of Act 59 of 1990]<\/span><\/p>\n","post_title":"Section 77 (Customs Act) - Set-off of certain amounts","collection_order":270,"collection":1627,"post_modified":"2018-10-09 10:05:00","post_date":"2018-10-02 19:49:29"},{"ID":"14444","post_content":"

CHAPTER XA<\/strong><\/h1>\n

\u00a0<\/strong><\/p>\n

INTERNAL ADMINISTRATIVE APPEAL; ALTERNATIVE DISPUTE RESOLUTION; <\/strong>DISPUTE SETTLEMENT<\/strong><\/p>\n","post_title":"Chapter XA - Internal administrative appeal; alternative dispute resolution; dispute settlement","collection_order":271,"collection":1627,"post_modified":"2018-10-07 13:03:24","post_date":"2018-10-02 19:49:28"},{"ID":"14446","post_content":"

Part A: Internal Administrative Appeal<\/strong><\/p>\n","post_title":"Part A: Internal administrative appeal definitions","collection_order":272,"collection":1627,"post_modified":"2018-10-07 13:38:11","post_date":"2018-10-02 19:49:26"},{"ID":"14448","post_content":"

77A.\u00a0\u00a0\u00a0 Definitions<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 For the purposes of this Chapter-<\/span><\/p>\n","post_title":"Section 77A (Customs Act) - Definitions","collection_order":273,"collection":1627,"post_modified":"2018-10-07 13:13:40","post_date":"2018-10-02 19:49:24"},{"ID":"15163","post_content":"

\u2018Commissioner\u2019<\/strong> includes, depending on the context, the delegated officer who made the decision in dispute against which an appeal is lodged;<\/p>\n","post_title":"\"Commissioner\" definition of section 77A of Customs Act","collection_order":274,"collection":1627,"post_modified":"2018-10-07 13:14:51","post_date":"2018-10-07 13:10:11"},{"ID":"15165","post_content":"

\u2018day\u2019<\/strong> means any day other than a Saturday, Sunday or a public holiday: Provided that the days between 16 December of a year and 15 January of the following year, both inclusive, shall not be taken into account in determining days or the period allowed for complying with any provision in this Part or the rules;<\/p>\n","post_title":"\"Day\" definition of section 77A of Customs Act","collection_order":275,"collection":1627,"post_modified":"2018-10-07 13:14:48","post_date":"2018-10-07 13:10:09"},{"ID":"15167","post_content":"

\u2018decision\u2019<\/strong> includes-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any determination or other act of an administrative nature for the purposes of this Act;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any amendment or withdrawal or withdrawal and making of a decision; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any refusal to take a decision;<\/span><\/p>\n","post_title":"\"Decision\" definition of section 77A of Customs Act","collection_order":276,"collection":1627,"post_modified":"2018-10-07 13:16:24","post_date":"2018-10-07 13:10:07"},{"ID":"15169","post_content":"

\u2018dispute\u2019<\/strong> means a disagreement on the interpretation of either the relevant facts involved or the law applicable thereto, or both the facts and the law;<\/p>\n","post_title":"\"Dispute\" definition of section 77A of Customs Act","collection_order":277,"collection":1627,"post_modified":"2018-10-07 13:16:21","post_date":"2018-10-07 13:06:58"},{"ID":"15177","post_content":"

\u2018officer\u2019<\/strong> includes, depending on the context, an officer who is delegated by the Commissioner and acts on behalf of the Commissioner as contemplated in section 3<\/a>(2);<\/p>\n","post_title":"\"Officer\" definition of section 77A of Customs Act","collection_order":278,"collection":1627,"post_modified":"2018-10-09 10:05:31","post_date":"2018-10-07 13:21:52"},{"ID":"15173","post_content":"

'SARS\u2019<\/strong> means the South African Revenue Service;<\/p>\n","post_title":"\"SARS\" definition of section 77A of Customs Act","collection_order":279,"collection":1627,"post_modified":"2018-10-07 13:23:20","post_date":"2018-10-07 13:10:03"},{"ID":"15175","post_content":"

\u2018tax\u2019<\/strong> or \u2018taxation\u2019<\/strong> includes any duty leviable under this Act.<\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Any decision made by the Commissioner or an officer under the provisions of this Act, including any amendment or withdrawal thereof, shall be deemed to be effective from the date any notice or communication in respect of such decision is issued in writing or the date specified in such notice or communication.<\/span><\/p>\n

[Section 77A effective on 4 June 2007]<\/span><\/p>\n","post_title":"\"Tax\" or \"taxation\" definition of section 77A of Customs Act","collection_order":280,"collection":1627,"post_modified":"2018-10-07 13:26:40","post_date":"2018-10-07 13:10:00"},{"ID":"14450","post_content":"

77B.\u00a0\u00a0\u00a0 Persons who may appeal<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0 Any person who may institute judicial proceedings in respect of any decision by an officer may, before or as an alternative to instituting such proceedings, lodge an appeal-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 to the Commissioner against a decision of an officer; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 to the appeal committee contemplated in this Part in respect of those matters\u00a0 and decisions of officers that the appeal committee is authorised by rule to consider and decide upon or make recommendations to the Commissioner.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 If dissatisfied with a final decision as contemplated in (a) or (b) and the Commissioner is of the opinion that the matter is appropriate, such a person may make use of the alternative dispute procedure contemplated in section 77I<\/a>.<\/span><\/p>\n

[Section 77B effective on 4 June 2007]<\/span><\/p>\n","post_title":"Section 77B (Customs Act) - Persons who may appeal","collection_order":281,"collection":1627,"post_modified":"2018-10-09 10:05:55","post_date":"2018-10-02 19:49:22"},{"ID":"14452","post_content":"

77C.\u00a0\u00a0\u00a0 Submission of appeal<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any person who submits an appeal provided for in this Part must submit such appeal in accordance with the requirements prescribed by rule.<\/span><\/p>\n

[Subsection (1) substituted by section 21 of Act 32 of 2005 and section 15 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The appeal may be brought by the person concerned or a duly authorized representative.<\/span><\/p>\n

[Section 77C effective on 4 June 2007]<\/span><\/p>\n","post_title":"Section 77C (Customs Act) - Submission of appeal","collection_order":282,"collection":1627,"post_modified":"2018-10-07 13:27:44","post_date":"2018-10-02 17:57:03"},{"ID":"14454","post_content":"

77D.\u00a0\u00a0<\/strong>Request for reasons and time within which a request or an appeal must be considered<\/strong><\/span><\/p>\n

[Heading substituted by section 22 of Act 32 of 2005 with effect from 4 June 2007]<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 Any person contemplated in section 77B<\/a> may request reasons for a decision.<\/span><\/p>\n

\u00a0<\/p>\n

(b) \u00a0\u00a0\u00a0 The Commissioner may prescribe by rule -<\/span><\/p>\n

\u00a0<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 the procedures to be complied with when reasons are requested and the time within which such request must be delivered to the Commissioner;<\/span><\/p>\n

\n<\/p>

(ii) \u00a0\u00a0 the period within which a request for reasons or an appeal, must be considered.<\/span><\/p>\n

\u00a0<\/p>\n

(c) \u00a0\u00a0\u00a0 The Commissioner must notify in writing the person who \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 requested reasons, of those reasons; or<\/span><\/p>\n

\n<\/p>

(ii) \u00a0\u00a0 lodged an appeal, of the final decision,<\/span><\/p>\n

\u00a0<\/p>\n

within the periods prescribed in such rule.<\/p>\n

[Subsection (1) substituted by section 22 of Act 32 of 2005 effective on 4 June 2007, substitution amended by section 43 of Act 21 of 2006 effective on 4 June 2007)]<\/span><\/p>\n

[Section 77D effective on 4 June 2007]<\/span><\/p>\n","post_title":"Section 77D (Customs Act) - Request for reasons and time within which a request or an appeal must be considered","collection_order":283,"collection":1627,"post_modified":"2018-10-09 10:06:30","post_date":"2018-10-02 19:49:21"},{"ID":"14456","post_content":"

77E.\u00a0\u00a0\u00a0 Appointment and function of appeal committee<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 The Commissioner may appoint a committee of officers or a committee of officers and other persons to consider and decide appeals or make recommendations in relation to such appeals to the Commissioner.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 An appeal committee may-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 consider and decide; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 make recommendations to the Commissioner on matters prescribed by rule.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0 Any decision signed by the chairperson of the appeal committee shall be regarded as a decision of the committee and to have been made by an officer.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0 The chairperson of the appeal committee must maintain a record of the proceedings prescribed by rule.<\/span><\/p>\n

[Section 77E effective on 4 June 2007]<\/span><\/p>\n","post_title":"Section 77E (Customs Act) - Appointment and function of appeal committee","collection_order":284,"collection":1627,"post_modified":"2018-10-07 13:32:04","post_date":"2018-10-02 17:58:04"},{"ID":"14458","post_content":"

77F.\u00a0\u00a0\u00a0\u00a0 Decision of Commissioner and Committee<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 The Commissioner may-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 refer the matter back to the committee for further consideration;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 reject or accept or accept and vary the recommendation of the committee;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 confirm or amend the decision or withdraw it and make a new decision.<\/span><\/p>\n

[Section 77F effective on 4 June 2007]<\/span><\/p>\n","post_title":"Section 77F (Customs Act) - Decision of Commissioner and Committee","collection_order":285,"collection":1627,"post_modified":"2018-10-07 13:33:22","post_date":"2018-10-02 19:49:19"},{"ID":"14460","post_content":"

77G.\u00a0\u00a0\u00a0 Obligation to pay amount demanded<\/span><\/strong><\/p>\n

<\/p>\n

Notwithstanding anything to the contrary contained in this Act, the obligation to pay to the Commissioner and right of the Commissioner to receive and recover any amount demanded in terms of any provision of this Act, shall not, unless the Commissioner so directs, be suspended pending finalisation of any procedure contemplated in this Chapter or pending a decision by court.<\/p>\n

[Section 77G substituted by section 16 of Act 36 of 2007]<\/span><\/p>\n

[Section 77G effective on 4 June 2007]<\/span><\/p>\n","post_title":"Section 77G (Customs Act) - Obligation to pay amount demanded","collection_order":286,"collection":1627,"post_modified":"2018-10-07 13:34:08","post_date":"2018-10-02 19:49:18"},{"ID":"14462","post_content":"

77H.\u00a0\u00a0\u00a0 Rules<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

The Commissioner may make rules-<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 to prescribe at which office any appeal committee shall be constituted, and the composition of such committee;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 to prescribe which decisions or categories of decisions of officers may be appealed against to the appeal committee;<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 to prescribe appeal procedures, conduct of meetings of committees and such forms as may be required for the purpose of this Part;<\/span><\/p>\n

\u00a0<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 in respect of all matters which are required or permitted in terms of this Part to be prescribed by rule;<\/span><\/p>\n

\u00a0<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 in respect of any matter relating to the appointment of persons other than officers to an appeal committee which may include requirements relating to qualifications, conduct, resignation, removal from office and remuneration;<\/span><\/p>\n

\u00a0<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0 to delegate, subject to section 3<\/a>(2), any of the powers that may be exercised or assign any of the duties that shall be performed by the Commissioner in accordance with the provisions of this Part or any other relevant provision of this Act;<\/span><\/p>\n

\u00a0<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this Part.<\/span><\/p>\n

[Section 77H effective on 4 June 2007]<\/span><\/p>\n","post_title":"Section 77H (Customs Act) - Rules","collection_order":287,"collection":1627,"post_modified":"2018-10-09 10:08:34","post_date":"2018-10-02 19:49:16"},{"ID":"14465","post_content":"

77HA. Implementation of Part A in respect of decisions<\/span><\/strong><\/p>\n

<\/p>\n

This Part applies in respect of any decision made on or after the date on which this Part comes into operation.<\/p>\n

[Section 77HA inserted by section 24 of Act 32 of 2005 with effect from the date Part A of Chapter XA comes into operation]<\/span><\/p>\n

[Section 77HA effective on 4 June 2007]<\/span><\/p>\n","post_title":"Section 77HA (Customs Act) - Implementation of Part A in respect of decisions","collection_order":288,"collection":1627,"post_modified":"2018-10-07 13:37:16","post_date":"2018-10-02 19:49:15"},{"ID":"14467","post_content":"

Part B: Alternative Dispute Resolution<\/strong><\/p>\n","post_title":"Part B: Alternative Dispute Resolution","collection_order":289,"collection":1627,"post_modified":"2018-10-07 13:37:59","post_date":"2018-10-02 19:49:13"},{"ID":"14469","post_content":"

77I.\u00a0\u00a0\u00a0\u00a0\u00a0 Alternative Dispute Resolution<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 The Minister may, after consultation with the Minister of Justice, promulgate rules to provide for-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 alternative dispute resolution procedures in terms of which the Commissioner and the person aggrieved by a decision may resolve a dispute; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 categories of decisions which are or are not suitable for alternative dispute resolution.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 The rules so published shall be part of this Act.<\/span><\/p>\n

[Section 77I effective on 4 June 2007]<\/span><\/span>
<\/p>\n","post_title":"Section 77I (Customs Act) - Alternative Dispute Resolution","collection_order":290,"collection":1627,"post_modified":"2018-10-07 13:40:24","post_date":"2018-10-02 19:49:12"},{"ID":"14471","post_content":"

Part C: Settlement of dispute<\/strong><\/p>\n","post_title":"Part C: Settlement of dispute","collection_order":291,"collection":1627,"post_modified":"2018-10-07 13:40:32","post_date":"2018-10-02 19:49:10"},{"ID":"14473","post_content":"

77J.\u00a0\u00a0\u00a0\u00a0 Definitions<\/strong><\/p>\n","post_title":"Section 77J (Customs Act) - Definitions","collection_order":292,"collection":1627,"post_modified":"2018-10-09 10:11:32","post_date":"2018-10-02 19:49:09"},{"ID":"15871","post_content":"

For the purposes of this Part \u2018settle\u2019<\/strong> means to resolve a dispute by compromising any disputed liability, otherwise than by way of either the Commissioner or the person concerned accepting the other party\u2019s interpretation of the facts or the law applicable to those facts, or of both the facts and the law, and \u2018settlement\u2019 shall be construed accordingly.<\/p>\n

[Section 77J effective on 22 December 2003]<\/span><\/p>\n","post_title":"\"Settle\" definition of section 77J of Customs Act","collection_order":293,"collection":1627,"post_modified":"2018-10-09 10:11:21","post_date":"2018-10-09 10:10:06"},{"ID":"14475","post_content":"

77K.\u00a0\u00a0\u00a0 Purpose of this Part<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 The basic principle in law is that it is the duty of the Commissioner to assess and collect taxes, duties, levies, charges and other amounts according to the laws enacted by Parliament and not to forgo any such taxes, duties, levies, charges or other amounts properly chargeable and payable.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 Circumstances may, however, require that the strictness and rigidity of this basic principle be tempered where it would be to the best advantage of the state.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0 The purpose of this Part is to prescribe the circumstances whereunder it would be inappropriate and whereunder it would be appropriate that the basic rule be tempered and for a decision to be taken to settle a dispute.<\/span><\/p>\n","post_title":"Section 77K (Customs Act) - Purpose of this Part","collection_order":294,"collection":1627,"post_modified":"2018-10-07 13:42:33","post_date":"2018-10-02 19:49:07"},{"ID":"14477","post_content":"

77L.\u00a0\u00a0\u00a0 Circumstances where inappropriate to settle<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

It will be inappropriate and not to the best advantage of the state to settle a dispute, where, in the opinion of the Commissioner-<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the action on the part of the person concerned which relates to the dispute, constitutes intentional tax evasion or fraud and no circumstances contemplated in section 77M<\/a> exist;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the settlement would be contrary to the law or a clearly established practice of the Commissioner on the matter, and no exceptional circumstances exist to justify a departure from the law or practice;<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 it is in the public interest to have judicial clarification of the issue and the case is appropriate for this purpose;<\/span><\/p>\n

\u00a0<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the pursuit of the matter through the courts will significantly promote compliance of the tax laws and the case is suitable for this purpose; or<\/span><\/p>\n

\u00a0<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the person concerned has not complied with the provisions of any Act administered by the Commissioner and the Commissioner is of the opinion that the non-compliance is of a serious nature.<\/span><\/p>\n

[Section 77L effective on 22 December 2003]<\/span><\/p>\n","post_title":"Section 77L (Customs Act) - Circumstances where inappropriate to settle","collection_order":295,"collection":1627,"post_modified":"2018-10-09 10:11:55","post_date":"2018-10-02 19:49:06"},{"ID":"14479","post_content":"

77M.\u00a0\u00a0 Circumstances where appropriate to settle<\/span><\/strong><\/p>\n

<\/p>\n

The Commissioner may, where it will be to the best advantage of the state, settle a dispute, in whole or in part, on a basis that is fair and equitable to both the person concerned and SARS, having regard to inter alia<\/em>-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 whether that settlement would be in the interest of good management of the tax system, overall fairness and the best use of the Commissioner\u2019s resources;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the cost of litigation in comparison to the possible benefits with reference to-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the prospects of success in a court;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the prospects of collection of the amounts due; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the costs associated with collection;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 whether there are any-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 complex factual or quantum issues in contention; or<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0 evidentiary difficulties, which are sufficient to make the case problematic in outcome or unsuitable for resolution through the alternative dispute resolution procedures or the courts;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 a situation where a participant or a group of participants in a tax avoidance arrangement has accepted the Commissioner\u2019s position in the dispute, in which case the settlement may be negotiated in an appropriate manner required to unwind existing structures and arrangements; or<\/span><\/p>\n

<\/p>\n

(e) \u00a0\u00a0\u00a0 whether the settlement of the dispute will promote compliance of the tax laws by the person concerned or a group of taxpayers or a section of the public in a cost-effective way.<\/span><\/p>\n

[Section 77M effective on 22 December 2003]<\/span><\/p>\n","post_title":"Section 77M (Customs Act) - Circumstances where appropriate to settle","collection_order":296,"collection":1627,"post_modified":"2018-10-07 13:45:48","post_date":"2018-10-02 19:49:05"},{"ID":"14481","post_content":"

77N.\u00a0\u00a0\u00a0 Power to settle and conduct of officials<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 A dispute may be settled, as contemplated in this Part, by the Commissioner personally or any official delegated by the Commissioner for that purpose.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 The Commissioner or the relevant delegated official must ensure that he or she does not have, or did not at any stage have, a personal, family, social, business, professional, employment or financial relationship with the person concerned.<\/span><\/p>\n

[Section 77N effective on 22 December 2003]<\/span><\/p>\n","post_title":"Section 77N (Customs Act) - Power to settle and conduct of officials","collection_order":297,"collection":1627,"post_modified":"2018-10-07 13:50:42","post_date":"2018-10-02 19:49:03"},{"ID":"14483","post_content":"

77O.\u00a0\u00a0\u00a0 Procedure for settlement<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0 The person concerned should at all times disclose all relevant facts in discussions during the process of settling a dispute.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 Any settlement will be conditional upon full disclosure of material facts known to the person concerned at the time of settlement.<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0 All disputes settled in whole or in part, as contemplated in this Part, must be evidenced by a written agreement between the parties in the format as may be prescribed by the Commissioner and must include details on-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 how each particular issue was settled;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 relevant undertakings by the parties;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 treatment of that issue in future years;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 withdrawal of appeals; and<\/span><\/p>\n

\n<\/p>

(e) \u00a0\u00a0\u00a0 arrangements for payment.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The written agreement will represent the final agreed position between the parties and will be in full and final settlement of all the specified aspects of the dispute in question between the parties.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The Commissioner must, where the dispute is not ultimately settled, explain the further rights regarding the institution of judicial proceedings to the person concerned.<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Subject to section 77P<\/a>, the Commissioner and delegated official must adhere to the secrecy provisions with regard to the information relating to the person concerned and may not disclose the terms of any agreement to third parties unless authorised by law or by the person concerned.<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 The Commissioner must adhere to the terms of the agreement, unless it emerges that material facts were not disclosed to it or there was fraud or misrepresentation of the facts.<\/span><\/p>\n

\u00a0<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 The Commissioner has the right to recover any outstanding amounts in full where the person concerned fails to adhere to any agreed payment arrangement.<\/span><\/p>\n

[Section 77O effective on 22 December 2003]<\/span><\/p>\n","post_title":"Section 77O (Customs Act) - Procedure for settlement","collection_order":298,"collection":1627,"post_modified":"2018-10-09 10:12:27","post_date":"2018-10-02 19:49:01"},{"ID":"14485","post_content":"

77P.\u00a0\u00a0\u00a0\u00a0 Register of settlements and reporting<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0 The Commissioner must-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 maintain a register of all disputes settled in the circumstances contained in this Part; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 fully document the process in terms of which each dispute was settled, which document must be signed on behalf of the Commissioner and the person concerned.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 The Commissioner must on an annual basis provide to the Auditor-General and to the Minister of Finance a summary of all disputes which were settled in whole or in part during the period of 12 months covered by that summary, which must-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 be in such format which, subject to section 4<\/a>(3E), does not disclose the identity of the person concerned, and be submitted at such time as may be agreed between the Commissioner and the Auditor-General or Minister of Finance, as the case may be; and<\/span><\/p>\n

[Paragraph (a) substituted by section 34 of Act 16 of 2004]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 contain details of the number of disputes settled or part settled, the amount of revenue forgone and estimated amount of savings in costs of litigation, which must be reflected in respect of main classes of persons or sections of the public.<\/span><\/p>\n

[Section 77P effective on 22 December 2003]<\/span><\/p>\n

[Chapter XA inserted by section 147 of Act 45 of 2003]<\/span><\/p>\n","post_title":"Section 77P (Customs Act) - Register of settlements and reporting","collection_order":299,"collection":1627,"post_modified":"2018-10-09 10:13:06","post_date":"2018-10-02 19:49:00"},{"ID":"14487","post_content":"

CHAPTER XI<\/strong><\/h1>\n

\u00a0<\/strong><\/p>\n

PENAL PROVISIONS<\/strong><\/p>\n","post_title":"Chapter XI - Penal provisions","collection_order":300,"collection":1627,"post_modified":"2018-10-07 13:50:35","post_date":"2018-10-02 19:48:58"},{"ID":"14489","post_content":"

78. Offences not expressly mentioned<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any person who contravenes any provision of this Act or who fails to comply with any such provision with which it is his duty to comply, shall, even where such contravention or failure is not elsewhere declared an offence, be guilty of an offence.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any person guilty of an offence under this Act shall, where no punishment is expressly provided for such offence, be liable on conviction to a fine not exceeding R8 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment.<\/span><\/p>\n

[Subsection (2) amended by section 10 of Act 52 of 1986 and section 6 of Act 105 of 1992]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 A person who is convicted of an offence referred to in subsection (2) within a period of three years after he was convicted of any offence referred to in that subsection shall be liable to a fine not exceeding R16 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding four years, or to both such fine and such imprisonment.<\/span><\/p>\n

[Subsection (3) amended by section 10 of Act 52 of 1986 and section 6 of Act 105 of 1992]<\/span><\/p>\n","post_title":"Section 78 (Customs Act) - Offences not expressly mentioned","collection_order":301,"collection":1627,"post_modified":"2018-10-07 13:51:49","post_date":"2018-10-02 19:48:57"},{"ID":"14491","post_content":"

79. Less serious offences and their punishment<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any person who <\/span>\u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 supplies the means or materials for, or assists in establishing, repairing, maintaining or working any still being made or made, imported, used, set up or in the possession or custody of any person without lawful authority;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 is found without lawful excuse in any place where distillation is illegally carried on;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (c) deleted by section 56 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (d) deleted by section 2 of Act 64 of 1974]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0falsely holds himself or herself out to be an officer, or possesses or wears a customs uniform without being entitled to possess or wear such a uniform;<\/span><\/p>\n

[Para. (e)\u00a0substituted by\u00a0section 17\u00a0of\u00a0Act 21 of 2021\u00a0effective on 19 January, 2022]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 resists or hinders an officer in the exercise of his powers or the performance of his functions under this Act; or<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 rescues any persons apprehended for any offence under this Act, or prevents the apprehension of any person who has committed any such offence,<\/span><\/p>\n

<\/p>\n

shall be guilty of an offence and liable on conviction to a fine not exceeding R8 000 or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment.<\/p>\n

[Subsection (1) amended by section 11 of Act 52 of 1986 and section 7 of Act 105 of 1992]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 A person who is convicted of an offence referred to in subsection (1) within a period of three years after he was convicted of any offence referred to in that subsection shall be liable to a fine not exceeding R16 000 or to imprisonment for a period not exceeding four years, or to both such fine and such imprisonment.<\/span><\/p>\n

[Subsection (2) amended by section 11 of Act 52 of 1986 and section 7 of Act 105 of 1992]<\/span><\/p>\n","post_title":"Section 79 (Customs Act) - Less serious offences and their punishment","collection_order":302,"collection":1627,"post_modified":"2023-01-25 20:30:20","post_date":"2018-10-02 19:48:55"},{"ID":"14493","post_content":"

80. Serious offences and their punishment<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any person who \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 has upon his premises or in his custody or under his control, or purchases, sells or otherwise disposes of any illicit goods knowing the same to be illicit goods;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 not being a licensed manufacturer or dealer, without lawful authority has in his possession or custody or under his control any partly manufactured excisable goods or fuel levy goods or excisable goods or fuel levy goods upon which duty has not been paid;<\/span><\/p>\n

[Paragraph (b) substituted by section 27 of Act 105 of 1969, section 27 of Act 84 of 1987 and section 32 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 removes or assists in or permits the removal of goods in contravention of any provision of this Act;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 deodorizes, clarifies or, prior to sale, reduces the strength of methylated spirits to a strength below a strength of 91,4 per cent absolute alcohol by volume, or prepares or sells or offers for sale or consumption, as a beverage, any preparation containing methylated spirits or spirits recovered from methylated spirits;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 removes or breaks or interferes with any lock, meter, gauge, rod, seal, mark or fastening placed on or fitted to any warehouse, vessel, package, container or other article, place or plant, by an officer under any provision of this Act;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 damages, destroys or disposes of any goods to prevent the securing or seizure thereof under the provisions of this Act by any officer or other person authorized to secure or seize the same, or takes back any goods which are being detained or have been seized;<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (g) deleted by section 28 of Act 112 of 1977]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 without lawful excuse (the proof of which shall lie upon him), brings into the Republic, produces or has in his possession any blank or incomplete invoice or any billhead or other similar document capable of being completed and used as an invoice for goods from outside the Republic;<\/span><\/p>\n

[Paragraph (h) substituted by section 12 of Act 52 of 1986 and section 68 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 makes improper use of a licence, permit or other document issued in respect of goods to which this Act relates;<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 claims or receives any rebate, drawback, refund or payment or sets off any amount in terms of the provisions of section 77<\/a>(a) to which he knows he is not entitled under this Act;<\/span><\/p>\n

[Paragraph (j) substituted by section 22 of Act 86 of 1982 and section 8 of Act 98 of 1993]<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0 not being authorized to do so, gives or promises to give, directly or indirectly, any reward to an officer or any person employed by the Government, in respect of the performance or non-performance by any such officer or person of his duty or employment under this Act or agrees with or proposes to any such officer or person to do or permit anything in contravention or evasion of this Act;<\/span><\/p>\n

<\/p>\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0 being an officer or a person employed by the Government, demands or receives, except from or through the Government, any reward in respect of the performance or non-performance of his duty or employment under this Act or by any wilful act, neglect or default does or permits or agrees to do or permit anything in contravention or evasion of this Act;<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 attempts to commit or assists in committing any offence mentioned in this section;<\/span><\/p>\n

<\/p>\n

(n)\u00a0\u00a0\u00a0\u00a0 from any goods made from or containing excisable goods or fuel levy goods extracts or recovers such excisable goods or fuel levy goods in contravention of the provisions of this Act;<\/span><\/p>\n

[Paragraph (n) substituted by section 27 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(o)\u00a0\u00a0\u00a0\u00a0 contravenes the provisions of section 4<\/a>(12A)(b), 18<\/a>(13), 18A<\/a>(9), 20<\/a>(4)bis<\/em>, 21<\/a>(3)(d), 35A<\/a>(2), (3) and (4), 37<\/a>(9), 37A<\/a>(1)(c), 37A<\/a>(4)(a), 48<\/a>(1A)(b), 54<\/a>(2), (3) and (4), 60<\/a>(1), 63<\/a>(1), 75<\/a>(7A), 75<\/a>(19), 88<\/a>(1)(bA), 99A<\/a>, 113<\/a>(2), 113<\/a>(8)(c), 114<\/a>(2A) or 114<\/a>(2B);<\/span><\/p>\n

[Paragraph (o) substituted by section 10 of Act 85 of 1968, section 28 of Act 112 of 1977, section 27 of Act 84 of 1987, section 8 of Act 98 of 1993, section 68 of Act 30 of 1998, section 63 of Act 53 of 1999, section 29 of Act 21 of 2006 and section 18 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(p)\u00a0\u00a0\u00a0\u00a0 fails to comply with any condition determined under section 107\ufeff<\/a>(2)(a);<\/span><\/p>\n

[Paragraph (p) added by section 7 of Act 89 of 1984]<\/span><\/p>\n

<\/p>\n

(q)\u00a0\u00a0\u00a0\u00a0 contravenes or fails to comply with any provision of any agreement contemplated in section 49<\/a> or 51<\/a>;<\/span><\/p>\n

[Paragraph (q) added by section 63 of Act 53 of 1999 and substituted by section 62 of Act 59 of 2000]<\/span><\/p>\n

<\/p>\n

(r) \u00a0\u00a0\u00a0 without lawful cause fails to comply with a notice of appointment as agent in terms of section 114A<\/a> within the period specified in such notice.<\/span><\/p>\n

[Paragraph (r) inserted by section 148 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

shall be guilty of an offence and liable on conviction to a fine not exceeding R20 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding five years, or to both such fine and such imprisonment.<\/p>\n

[Subsection (1) amended by section 12 of Act 52 of 1986 and section 8 of Act 105 of 1992]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 When any person is charged with a contravention of paragraph (a) of subsection (1) he shall, until the contrary is proved, be presumed to have known that the goods in question were illicit goods.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 When any person is charged with a contravention of paragraph (j) of subsection (1) he shall, until the contrary is proved, be presumed to have known that he was not entitled to the rebate, drawback, refund or payment concerned.<\/span><\/p>\n

[Subsection (3) added by section 27 of Act 84 of 1987]<\/span><\/p>\n","post_title":"Section 80 (Customs Act) - Serious offences and their punishment","collection_order":303,"collection":1627,"post_modified":"2018-10-09 10:19:14","post_date":"2018-10-02 19:48:54"},{"ID":"14495","post_content":"

81. Non-declaration in respect of certain goods<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Any person who contravenes or fails to comply with the provisions of section 15<\/a>, shall be guilty of an offence and liable on conviction to a fine not exceeding R8 000 or treble the value of the goods in question, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment, and the goods in question and any other goods contained in the same package as well as the package itself shall be liable to forfeiture.<\/p>\n

[Section 81 substituted by section 9 of Act 93 of 1978, amended by section 13 of Act 52 of 1986, substituted by section 33 of Act 59 of 1990 and amended by section 9 of Act 105 of 1992]<\/span><\/p>\n","post_title":"Section 81 (Customs Act) - Non-declaration in respect of certain goods","collection_order":304,"collection":1627,"post_modified":"2018-10-09 10:19:37","post_date":"2018-10-02 19:48:53"},{"ID":"14497","post_content":"

82. Prohibition with regard to stamps<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any person who without lawful excuse (the onus of proof of which shall be upon him) uses, or has under his control or in his possession, any stamp or makes available to another person any stamp -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 which is used under the authority of the Commissioner;<\/span><\/p>\n

[Paragraph (a) substituted by section 34 of Act 34 of 1997]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the imprint of which is identical to or resembles the imprint of a stamp referred to in paragraph (a) or of any stamp used by a governmental authority in a foreign country under any law of such country relating to customs or excise or to the import or export of goods,<\/span><\/p>\n

<\/p>\n

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment.<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any person who without lawful excuse (the onus of proof of which shall be upon him) manufactures or has in his possession or under his control any stamp the imprint of which depicts the name of a company, firm or other business entity in a foreign country, or any signs or letters which could be reasonably understood to be a reference to such company, firm or business entity, shall be guilty of an offence and liable on conviction to a fine or imprisonment for a period not exceeding five years, or to both such fine and such imprisonment.<\/span><\/p>\n

[Section 82 repealed by section 8 of Act 89 of 1984 and inserted by section 9 of Act 98 of 1993]<\/span><\/p>\n","post_title":"Section 82 (Customs Act) - Prohibition with regard to stamps","collection_order":305,"collection":1627,"post_modified":"2018-10-07 14:02:34","post_date":"2018-10-02 19:48:51"},{"ID":"14499","post_content":"

83. Irregular dealing with or in goods<\/span><\/strong><\/p>\n

<\/p>\n

Any person who -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 deals or assists in dealing with any goods contrary to the provisions of this Act; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 knowingly has in his possession any goods liable to forfeiture under this Act; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 makes or attempts to make any arrangement with a supplier, manufacturer, exporter or seller of goods imported or to be imported into or manufactured or to be manufactured in the Republic or with any agent of any such supplier, manufacturer, exporter or seller, regarding any matter to which this Act relates, with the object of defeating or evading the provisions of this Act,<\/span><\/p>\n

<\/p>\n

shall be guilty of an offence and liable on conviction to a fine not exceeding R20 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding five years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture.<\/p>\n

[Section 83 amended by section 14 of Act 52 of 1986 and by section 10 of Act 105 of 1992]<\/span><\/p>\n","post_title":"Section 83 (Customs Act) - Irregular dealing with or in goods","collection_order":306,"collection":1627,"post_modified":"2018-10-07 14:03:25","post_date":"2018-10-02 19:48:50"},{"ID":"14501","post_content":"

84. False documents and declarations<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any person who makes a false statement in connection with any matter dealt with in this Act, or who makes use for the purposes of this Act of a declaration or document containing any such statement shall, unless he proves that he was ignorant of the falsity of such statement and that such ignorance was not due to negligence on his part, be guilty of an offence and liable on conviction to a fine not exceeding R40 000 or treble the value of the goods to which such statement, declaration or document relates, whichever is the greater, or to imprisonment for a period not exceeding ten years, or to both such fine and such imprisonment, and the goods in respect of which such false statement was made or such false declaration or document was used shall be liable to forfeiture.<\/span><\/p>\n

[Subsection (1) amended by section 15 of Act 52 of 1986 and section 11 of Act 105 of 1992]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1), any invoice or other document relating to any denomination, description, class, grade or quantity of goods shall be deemed to contain a false statement if the price charged by the exporter or any value, price, commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate, remission or other information whatever declared therein which has a bearing on value for the purposes of payment of any duty or on classification in terms of any Schedule to this Act or on anti-dumping duty, countervailing duty or safeguard duty or on extent of rebate, refund or drawback of duty -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 is not, except in so far as may be otherwise specified, exclusively related to goods of the denomination, description, class, grade or quantity declared in such invoice or document;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 is influenced, adjusted or amended as a result of any separate transaction, arrangement, agreement or other consideration of any nature whatever particulars of which are not specified in such invoice or document;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 represents any average or adjustment or amendment, particulars of which are not disclosed in such invoice or document, of such values, prices, commissions, discounts, costs, charges, expenses, royalties, freight, duties, taxes, drawbacks, refunds, rebates, remissions or other information in respect of goods of the same or of different denominations, descriptions, classes, grades or quantities supplied by the same supplier.<\/span><\/p>\n

[Subsection (2) added by section 11 of Act 57 of 1966, amended by section 28 of Act 105 of 1969 and section 29 of Act 112 of 1977 and substituted by section 14 of Act 61 of 1992]<\/span><\/p>\n","post_title":"Section 84 (Customs Act) - False documents and declarations","collection_order":307,"collection":1627,"post_modified":"2018-10-07 14:04:45","post_date":"2018-10-02 19:48:48"},{"ID":"14503","post_content":"

85. Beer of higher alcoholic strength than registered<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Any manufacturer of beer of whom or which any container of beer not marked for export as contemplated in section 36<\/a>(9) is found to contain beer of an alcoholic strength by volume higher than the strength registered in terms of section 36<\/a>(2), after deduction of any tolerance provided in the rules relating to that section, shall be guilty of an offence and liable on conviction to a fine not exceeding R8 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture.<\/p>\n

[Section 85 substituted by section 4 of Act 68 of 1973, amended by section 16 of Act 52 of 1986 and section 12 of Act 105 of 1992 and substituted by section 57 of Act 45 of 1995, section 7 of Act 44 of 1996 and section 64 of Act 53 of 1999]<\/span><\/p>\n","post_title":"Section 85 (Customs Act) - Beer of higher alcoholic strength than registered","collection_order":308,"collection":1627,"post_modified":"2018-10-09 10:20:12","post_date":"2018-10-02 19:48:46"},{"ID":"14505","post_content":"

86. Certain specified offences<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Any person who -<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 fails to advise the Controller of the receipt of any amended prescribed invoice or any credit note or debit note or of any change in the circumstances or particulars of whatever nature as declared in any prescribed invoice or in any other document or of any refund of money or deferred or secret discount, commission or other credit or debit which relates to any goods and which would increase the duty on such goods or exclude them from any rebate or refund or other privilege under this Act;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 fails to declare in or omits from any prescribed invoice any particulars (including value and origin) in respect of the goods to which such invoice relates and which would increase the duty on such goods or exclude them from any rebate or refund or other privilege under this Act;<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 applies any money or credit received by or due to him as a commission in such a manner as to avoid or evade any duty or obligation or to obtain any rebate or other privilege in respect of any goods under this Act;<\/span><\/p>\n

\u00a0<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 issues two or more different prescribed invoices or certificates in respect of the same goods or fails to issue an amended prescribed invoice or certificate where any particulars declared in any prescribed invoice or certificate in respect of any goods have changed in any manner whatever;<\/span><\/p>\n

\u00a0<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 makes or attempts to make or assists in making or attempting to make any arrangement of whatever nature with any person inside or outside the Republic in connection with any goods imported or to be imported into the Republic with the object of or having the effect of defeating or evading the provisions of any agreement entered into between the Republic and any exporting territory which provides for the restriction of or control over the exportation to the Republic of any goods in any manner or any restriction of or control over the exportation of any goods to the Republic imposed by any exporting territory in any manner by arrangement with or at the instance or suggestion of or with the approval of the Republic;<\/span><\/p>\n

\u00a0<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0 produces to the Controller, for the purposes of section 39<\/a>(1)(d), any sample which is not a sample of the goods of which it purports to be a sample or who so produces any copy of any invoice or other document or of any blueprint, illustration, drawing, plan or illustrated and descriptive literature which does not relate to the goods to which it purports to relate or which is incorrect or incomplete or misleading in any respect;<\/span><\/p>\n

\u00a0<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 allocates the same identification number, code, description, character or other mark referred to in section 41<\/a>(2) to goods of different classes or kinds or allocates more than one such identification number, code, description, character or other mark to goods of the same class or kind or who quotes or reproduces any such identification number, code, description, character or other mark in any invoice or document relating to goods to which such number, code, description, character or other mark has not been allocated; or<\/span><\/p>\n

\u00a0<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 contravenes or fails to comply with the provisions of section 101<\/a> or of any rule made in terms of section 73<\/a> or 101<\/a>,<\/span><\/p>\n

[Paragraph (h) substituted by section 58 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

shall be guilty of an offence and liable on conviction to a fine not exceeding R40 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding ten years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture.<\/p>\n

[Section 86 substituted by section 11 of Act 85 of 1968 and amended by section 17 of Act 52 of 1986 and section 13 of Act 105 of 1992]<\/span><\/p>\n","post_title":"Section 86 (Customs Act) - Certain specified offences","collection_order":309,"collection":1627,"post_modified":"2018-10-09 10:21:37","post_date":"2018-10-02 19:48:44"},{"ID":"14507","post_content":"

86A.\u00a0\u00a0 Publication of names of offenders<\/span><\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 4<\/a>, the Commissioner may from time to time publish for general information such particulars as specified in subsection (2), relating to any offence committed by any person, where such person has been convicted of such offence in terms of -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 sections 78<\/a> to 86<\/a>, inclusive, or the rules;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 the common law, where the criminal conduct corresponds materially with an offence referred to in paragraph (a),<\/span><\/p>\n

\u00a0<\/p>\n

after any appeal or review proceedings in relation thereto have been completed or not been instituted within the period allowed therefor.<\/p>\n

[Subsection (1) amended by section 65 of Act 53 of 1999]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Every such publication may specify -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the name and address of the offender;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 such particulars of the offence as the Commissioner may think fit;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 the amount or estimated amount of duty involved;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 the particulars of the fine or sentence imposed.<\/span><\/p>\n

[Subsection (2) amended by section 65 of Act 53 of 1999]<\/span><\/p>\n

[Section 86A inserted by section 69 of Act 30 of 1998]<\/span><\/p>\n","post_title":"Section 86A (Customs Act) - Publication of names of offenders","collection_order":310,"collection":1627,"post_modified":"2018-10-09 10:22:26","post_date":"2018-10-02 19:48:43"},{"ID":"14509","post_content":"

87. Goods irregularly dealt with liable to forfeiture<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any goods imported, exported, manufactured, warehoused, removed or otherwise dealt with contrary to the provisions of this Act or in respect of which any offence under this Act has been committed (including the containers of any such goods) or any plant used contrary to the provisions of this Act in the manufacture of any goods shall be liable to forfeiture wheresoever and in possession of whomsoever found: Provided that forfeiture shall not affect liability to any other penalty or punishment which has been incurred under this Act or any other law, or liability for any unpaid duty or charge in respect of such goods.<\/span><\/p>\n

[Subsection (1) amended by section 66 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 ship, vehicle, container or other transport equipment used in the removal or carriage of any goods liable to forfeiture under this Act or constructed, adapted, altered or fitted in any manner for the purpose of concealing goods;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 goods conveyed, mixed, packed or found with any goods liable to forfeiture under this Act on or in any such ship, vehicle, container or other transport equipment; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 ship, vehicle, machine, machinery, plant, equipment or apparatus classifiable under any heading or subheading of Chapters 84 to 87 and 89 of Part 1 of Schedule No. 1 in which goods liable to forfeiture under this Act are used as fuel or in any other manner,<\/span><\/p>\n

<\/p>\n

shall be liable to forfeiture wheresoever and in possession of whomsoever found.<\/p>\n

[Subsection (2) substituted by section 66 of Act 53 of 1999]<\/span><\/p>\n","post_title":"Section 87 (Customs Act) - Goods irregularly dealt with liable to forfeiture","collection_order":311,"collection":1627,"post_modified":"2018-10-07 14:10:24","post_date":"2018-10-02 19:48:41"},{"ID":"14511","post_content":"

88. Seizure<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An officer, magistrate or member of the police force may detain any ship, vehicle, plant, material or goods at any place for the purpose of establishing whether that ship, vehicle, plant, material or goods are liable to forfeiture under this Act.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Such ship, vehicle, plant, material or goods may be so detained where they are found or shall be removed to and stored at a place of security determined by such officer, magistrate or member of the police force, at the cost, risk and expense of the owner, importer, exporter, manufacturer or the person in whose possession or on whose premises they are found, as the case may be.<\/span><\/p>\n

<\/p>\n

(bA)\u00a0 No person shall remove any ship, vehicle, plant, material or goods from any place where it was so detained or from a place of security determined by an officer, magistrate or member of the police force.<\/span><\/p>\n

[Paragraph (bA) inserted by section 10 of Act 98 of 1993]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 If such ship, vehicle, plant, material or goods are liable to forfeiture under this Act the Commissioner may seize that ship, vehicle, plant, material or goods.<\/span><\/p>\n

[Paragraph (c) substituted by section 59 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 The Commissioner may seize any other ship, vehicle, plant, material or goods liable to forfeiture under this Act.<\/span><\/p>\n

[Paragraph (d) substituted by section 59 of Act 45 of 1995]<\/span><\/p>\n

[Subsection (1) substituted by section 15 of Act 68 of 1989]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 If any goods liable to forfeiture under this Act cannot readily be found, the Commissioner may, notwithstanding anything to the contrary in this Act contained, demand from any person who imported, exported, manufactured, warehoused, removed or otherwise dealt with such goods contrary to the provisions of this Act or committed any offence under this Act rendering such goods liable to forfeiture, payment of an amount equal to the value for duty purposes or the export value of such goods plus any unpaid duty thereon, as the case may be.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 For the purposes of subparagraph (i) the value for duty purposes shall be calculated in terms of the provisions of this Act relating to such value whether or not the goods in question are subject to ad valorem<\/em> duty or to a duty calculated according to a unit of quantity, volume or other measurement, as the case may be.<\/span><\/p>\n

[Paragraph (a) substituted by section 30 of Act 112 of 1977 and section 28 of Act 84 of 1987]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If the amount demanded is not paid within a period of fourteen days after the demand for payment was made it may be recovered in terms of the provisions of this Act as if it were a forfeiture incurred under this Act.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 The provisions of this Act shall, in so far as they can be applied, apply mutatis mutandis<\/em> in respect of any amount paid to the Commissioner or recovered in terms of this subsection, as if such amount were the goods in question and as if such amount had been seized under subsection (1).<\/span><\/p>\n

[Subsection (2) added by section 12 of Act 85 of 1968]<\/span><\/p>\n","post_title":"Section 88 (Customs Act) - Seizure","collection_order":312,"collection":1627,"post_modified":"2018-10-07 14:12:51","post_date":"2018-10-02 19:48:40"},{"ID":"14513","post_content":"

89. Notice of claim by owner in respect of seized goods<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Whenever any proceedings are instituted to claim any ship, vehicle, container or other transport equipment, plant, material or goods (in this section, section 43<\/a> and section 90<\/a> referred to as \u201cgoods\u201d), which have been seized under this Act, such claim must be instituted by the person from whom they were seized or the owner or the owner\u2019s authorised agent (in this section referred to as \u201cthe litigant\u201d).<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 Any litigant must give notice to the Commissioner in writing before serving any process for instituting any proceedings as contemplated in section 96<\/a>(l)(a) within 90 days after the date of seizure.<\/span><\/p>\n

[Subsection (2) substituted by section 149 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Any proceedings must be instituted within 90 days of such notice.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0 Whenever goods are seized and in consequence of the seizure-<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 delivery thereof under section 93<\/a> is refused or the terms of delivery thereunder are not accepted; or<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 no proceedings are instituted as contemplated in this section or have been instituted and have been dismissed in a final judgment of the High Court or a judgment by the Supreme Court of Appeal,<\/span><\/p>\n

<\/p>\n

the goods concerned shall, subject to the provisions of section 90<\/a>, be deemed to be condemned and forfeited.<\/p>\n

[Subsection (4) substituted by section 149 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The provisions of section 96\ufeff<\/a>(1)(c) shall apply mutatis mutandis<\/em> to any period contemplated in subsections (2) and (3).<\/span><\/p>\n

[Section 89 amended by section 13 of Act 85 of 1968 and substituted by section 131 of Act 60 of 2001]<\/span><\/p>\n","post_title":"Section 89 (Customs Act) - Notice of claim by owner in respect of seized goods","collection_order":313,"collection":1627,"post_modified":"2018-10-09 10:24:01","post_date":"2018-10-02 19:48:38"},{"ID":"14515","post_content":"

90. Disposal of seized goods<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Whatever is seized as being liable to forfeiture under this Act, shall forthwith be delivered to the Controller at the customs and excise office nearest to the place where it was seized or it may be secured by the Controller by sealing, marking, locking, fastening or otherwise securing or impounding it on the premises where it is found or by removing it to a place of security determined by the Controller.<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Where any seized goods are of a perishable or dangerous nature, the Commissioner may, whenever it is not reasonably possible to obtain storage or according to the circumstances not possible to obtain storage at a reasonable cost for the preservation or safe keeping of such goods, cause such goods before being condemned and forfeited as contemplated in section 89<\/a>(4) to be sold by any appropriate procedure or destroyed, whichever is, and at the time is, reasonably practicable in the circumstances.<\/span><\/p>\n

[Paragraph (b) substituted by section 132 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of section 89<\/a>, the provisions of section 43<\/a>(5), (6), (7) and (8) shall mutatis mutandis<\/em> apply in respect of goods which are imported, exported, manufactured or used, or otherwise dealt with in contravention of this Act and any other law: Provided that such goods shall be deemed to be condemned and forfeited in accordance with the relevant provisions of section 43<\/a>(5) or (6) and the provisions of section 89<\/a>(4).<\/span><\/p>\n

[Paragraph (c) inserted by section 132 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Any person claiming the goods which were imported, exported or manufactured in contravention of any other law shall, for the purposes of sections 43<\/a>, 89<\/a> and 96<\/a>, join the authority administering such law in any proceedings.<\/span><\/p>\n

[Paragraph (d) inserted by section 132 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 The provisions of section 43<\/a>(7) shall mutatis mutandis<\/em> apply in respect of goods which are condemned and forfeited as contemplated in section 89<\/a>(4).<\/span><\/p>\n

[Paragraph (e) inserted by section 132 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0 The provisions of section 89<\/a>(4) shall not affect the operation of section 93<\/a> in respect of the goods concerned which are condemned and forfeited as contemplated in that section.<\/span><\/p>\n

[Paragraph (f) inserted by section 132 of Act 60 of 2001]<\/span><\/p>\n","post_title":"Section 90 (Customs Act) - Disposal of seized goods","collection_order":314,"collection":1627,"post_modified":"2018-10-09 10:25:45","post_date":"2018-10-02 19:48:37"},{"ID":"14517","post_content":"

91. Administrative penalties<\/span><\/strong><\/p>\n

[Heading substituted by section 25 of Act 32 of 2005]<\/span><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 If any person \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 has contravened any provision of this Act or failed to comply with any such provision with which it was his duty to comply; and<\/span><\/p>\n

[Subparagraph (i) substituted by section 12 of Act 105 of 1976 and section 60 of Act 45 of 1995]<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 agrees to abide by the Commissioner\u2019s decision; and<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 deposits with the Commissioner such sum as the Commissioner may require of him but not exceeding the maximum fine which may be imposed upon a conviction for the contravention or failure in question or makes such arrangements or complies with such conditions with regard to securing the payment of such sum as the Commissioner may require,<\/span><\/p>\n

\n<\/p>

the Commissioner may, after such enquiry as he deems necessary, determine the matter summarily and may, without legal proceedings, order forfeiture by way of penalty of the whole or any part of the amount so deposited or secured.<\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Anything done for the purposes of paragraph (a) by an agent generally or specially authorized thereto by any person, shall be deemed to have been duly done by that person in terms of that paragraph.<\/span><\/p>\n

[Subsection (1) substituted by section 14 of Act 85 of 1968]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Subsection (2) substituted by section 12 of Act 105 of 1976, amended by section 29 of Act 84 of 1987, substituted by section 60 of Act 45 of 1995 and deleted by section 133 of Act 60 of 2001]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (4) of section 62<\/a>, the imposition of a penalty under subsection (1) shall not be regarded as a conviction in respect of a criminal offence, but no prosecution for the relevant offence shall thereafter be competent.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Nothing in this section shall in any way affect liability to forfeiture of goods or payment of duty or other charges thereon.<\/span><\/p>\n","post_title":"Section 91 (Customs Act) - Administrative penalties","collection_order":315,"collection":1627,"post_modified":"2018-10-09 10:26:42","post_date":"2018-10-02 19:48:35"},{"ID":"14519","post_content":"

92. Payment and disposal of fines and penalties<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any penalty recovered under this Act shall be paid to the Controller in the area where such penalty is recovered, and shall be paid by him into the national Revenue Fund, and the proceeds of sale of anything forfeited, or seized and condemned under this Act shall also be paid into the said fund.<\/span><\/p>\n

[Subsection (1) amended by section 11 of Act 98 of 1993 and section 61 of Act 45 of 1995 and substituted by section 70 of Act 30 of 1998 and section 96 of Act 35 of 2007]<\/span><\/p>\n","post_title":"Section 92 (Customs Act) - Payment and disposal of fines and penalties","collection_order":316,"collection":1627,"post_modified":"2018-10-07 18:17:07","post_date":"2018-10-02 19:48:34"},{"ID":"14521","post_content":"

93. Remission or mitigation of penalties and forfeiture<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 The Commissioner may, on good cause shown by the owner thereof, direct that any ship, vehicle container or other transport equipment, plant, material or other goods detained or seized or forfeited under this Act be delivered to such owner, subject to-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 payment of any duty that may be payable in respect thereof;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 payment of any charges that may have been incurred in connection with the detention or seizure or forfeiture thereof; and<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 such conditions as the Commissioner may determine, including conditions providing for the payment of an amount not exceeding the value for duty purposes of such ship, vehicle container or other transport equipment, plant, material or goods plus any unpaid duty thereon.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 The Commissioner may, on good cause shown mitigate or remit any penalty incurred under this Act on such conditions as the Commissioner may determine.<\/span><\/p>\n

<\/p>\n

(3)\u00a0 \u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a) \u00a0\u00a0\u00a0 Any person who, for the purposes contemplated in this section alleges ownership of any ship, vehicle, container or other transport equipment, plant material or other goods shall have the burden of proving such ownership to the satisfaction of the Commissioner; and<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 Where two or more persons claim ownership of the same ship, vehicle, container or other transport equipment, plant, material or other goods, ownership must be decided by a competent court and the Commissioner shall only grant release thereof to the person or persons as ordered by such court.<\/span><\/p>\n

[Section 93 substituted by section 14 of Act 95 of 1965 and section 15 of Act 85 of 1968, amended by section 31 of Act 112 of 1977 and substituted by section 67 of Act 53 of 1999 and section 150 of Act 45 of 2003]<\/span><\/p>\n","post_title":"Section 93 (Customs Act) - Remission or mitigation of penalties and forfeiture","collection_order":317,"collection":1627,"post_modified":"2018-10-07 18:19:38","post_date":"2018-10-02 19:48:33"},{"ID":"14523","post_content":"

94. Recovery of penalties by process of law<\/span><\/strong><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Without derogation from any powers conferred upon the Commissioner any penalty or forfeiture incurred under this Act may be recovered either by civil action or upon criminal prosecution in any court of competent jurisdiction, and in the case of a criminal prosecution the court passing sentence may also make an order regarding any unpaid duty or charge and impose civil penalties or enforce forfeiture.<\/span><\/p>\n

[Paragraph (a) substituted by section 97 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Any civil proceedings under this section may be instituted in the name of the Commissioner.<\/span><\/p>\n","post_title":"Section 94 (Customs Act) - Recovery of penalties by process of law","collection_order":318,"collection":1627,"post_modified":"2018-10-07 18:20:07","post_date":"2018-10-02 19:48:31"},{"ID":"14525","post_content":"

95. Jurisdiction of courts<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 A court shall have jurisdiction to try any person for an offence under this Act whenever the thing in respect of which such offence was committed was found within or was conveyed from, to or through the area of jurisdiction of that court.<\/span><\/p>\n

\u00a0<\/p>\n

(1A)\u00a0 Any person who at any place deemed under section 6<\/a>(1A) or 50A<\/a> to be a place of entry for the Republic or in any territory with the government of which an agreement has been concluded under section 51<\/a>, performs any act which constitutes an offence under this Act, shall be guilty of such offence, which shall, for purposes in relation to jurisdiction of a court to try the offence, be deemed to have been committed at any place where the accused happens to be.<\/span><\/p>\n

[Subsection (1A) inserted by section 18 of Act 52 of 1986 and substituted by section 19 of Act 36 of 2007]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in any other law contained, a magistrate\u2019s court shall have jurisdiction to impose any punishment prescribed by or make any order of court provided for in this Act.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (b) deleted by section 18 of Act 52 of 1986]<\/span><\/p>\n

[Subsection (2) added by section 16 of Act 85 of 1968]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in any other law contained, a magistrate\u2019s court shall have jurisdiction to give judgment for any amount claimed under this Act, together with the costs of obtaining such judgment.<\/span><\/p>\n

[Subsection (3) added by section 10 of Act 93 of 1978]<\/span><\/p>\n","post_title":"Section 95 (Customs Act) - Jurisdiction of courts","collection_order":319,"collection":1627,"post_modified":"2018-10-09 10:27:31","post_date":"2018-10-02 19:48:30"},{"ID":"14527","post_content":"

96. Notice of action and period for bringing action<\/span><\/strong><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 No process by which any legal proceedings are instituted against the State, the Minister, the Commissioner or an officer for anything done in pursuance of this Act may be served before the expiry of a period of one month after delivery of a notice in writing setting forth clearly and explicitly the cause of action, the name and place of abode of the person who is to institute such proceedings (in this section referred to as the \u201clitigant\u201d) and the name and address of his or her attorney or agent, if any.<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(ii) \u00a0\u00a0\u00a0 Such notice shall be in such form and shall be delivered in such manner and at such places as may be prescribed by rule.<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(iii) \u00a0\u00a0 No such notice shall be valid unless it complies with the requirements prescribed in this section and such rules.<\/span><\/p>\n

[Paragraph (a) substituted by section 26 of Act 32 of 2005]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0 Subject to the provisions of section 89<\/a>, the period of extinctive prescription in respect of legal proceedings against the State, the Minister, the Commissioner or an officer on a cause of action arising out of the provisions of this Act shall be one year and shall begin to run on the date when the right of action first arose : Provided that where any proceedings are instituted concerning any decision defined in section 77A<\/a>(1), such date shall begin to run on the date-<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 of a final decision as contemplated in the rules for Part A of Chapter XA;<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 when the Commissioner advises the person who made use of the alternative dispute resolution procedures contemplated in the rules for Part B of Chapter XA that agreement has not been achieved at the conclusion or termination of such procedures: or<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(iii)\u00a0\u00a0\u00a0 on the date a dispute is not settled and the Commissioner advises the person concerned as contemplated in section 77O<\/a>(5) of Part C of Chapter XA<\/a>.<\/span><\/p>\n

[Paragraph (b) substituted by section 30 of Act 34 of 2004 and section 26 of Act 32 of 2005]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The State, the Minister, the Commissioner or an officer may on good cause shown reduce the period specified in paragraph (a) or extend the period specified in paragraph (b) by agreement with the litigant.<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 If the State, the Minister, the Commissioner or an officer refuses to reduce or to extend any period as contemplated in subparagraph (i), a High Court having jurisdiction may, upon application of the litigant, reduce or extend any such period where the interest of justice so requires.<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 This section does not apply to the recovery of a debt contemplated in any law providing for the recovery from an organ of state of a debt described in such law.<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Notwithstanding the provisions of the Admiralty Jurisdiction Regulations Act, 1983 (Act No. 105 of 1983), when any person applies to the High Court for an order for the sale of any arrested property, such person shall deliver a notice of such an application at the place prescribed in the rules.<\/span><\/p>\n

[Subsection (3) inserted by section 30 of Act 21 of 2006]<\/span><\/p>\n

[Section 96 substituted by section 136 of Act 60 of 2001]<\/span><\/p>\n","post_title":"Section 96 (Customs Act) - Notice of action and period for bringing action","collection_order":320,"collection":1627,"post_modified":"2018-10-09 10:29:27","post_date":"2018-10-02 19:48:28"},{"ID":"14529","post_content":"

CHAPTER XII<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

GENERAL<\/strong><\/p>\n","post_title":"Chapter XII - General","collection_order":321,"collection":1627,"post_modified":"2018-10-07 19:25:57","post_date":"2018-10-02 19:48:27"},{"ID":"14531","post_content":"

96A.\u00a0\u00a0 Approval of container operators<\/span><\/strong><\/h2>\n\n

The Commissioner may, with the concurrence of the Director-General: Transport, subject to such conditions as the Commissioner may generally or in respect of a particular case determine, approve, for operating containers in the Republic, any person providing international transportation of containerized goods.<\/p>\n

[Section 96A inserted by section 6 of Act 98 of 1970, substituted by section 9 of Act 103 of 1972, repealed by section 23 of Act 86 of 1982 and inserted by section 9 of Act 89 of 1984]<\/span><\/p>\n","post_title":"Section 96A (Customs Act) - Approval of container operators","collection_order":322,"collection":1627,"post_modified":"2018-10-07 19:25:53","post_date":"2018-10-02 19:48:25"},{"ID":"14533","post_content":"

97. Master, container operator or pilot may appoint agent<\/span><\/strong><\/p>\n\n

Notwithstanding anything to the contrary in this Act contained, the master of a ship, a container operator or the pilot of an aircraft, instead of himself performing any act, including the answering of questions required by or under any provision of this Act to be performed by him, may at his own risk, appoint an agent to perform any such act, and any such act performed by such agent shall in all respects and for all purposes be deemed to be the act of the master, container operator or pilot, as the case may be: Provided that the personal attendance of the master or pilot may be demanded by the Controller.<\/p>\n

[Section 97 substituted by section 32 of Act 112 of 1977]<\/span><\/p>\n","post_title":"Section 97 (Customs Act) - Master, container operator or pilot may appoint agent","collection_order":323,"collection":1627,"post_modified":"2018-10-07 19:25:51","post_date":"2018-10-02 19:48:24"},{"ID":"14535","post_content":"

98. Liability of principal for acts of agent<\/span><\/strong><\/p>\n\n

Every importer, exporter, master, container operator, pilot, manufacturer, licensee, remover of goods in bond or other principal shall, for the purposes of this Act, be responsible for any act done by an agent acting on his behalf, whether within or outside the Republic.<\/p>\n

[Section 98 substituted by section 33 of Act 112 of 1977]<\/span><\/p>\n","post_title":"Section 98 (Customs Act) - Liability of principal for acts of agent","collection_order":324,"collection":1627,"post_modified":"2018-10-07 19:25:49","post_date":"2018-10-02 19:48:22"},{"ID":"14537","post_content":"

99. Liability of agent for obligations imposed on principal<\/span><\/strong><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 An agent appointed by any master, container operator or pilot or other carrier, and any person who represents himself or herself to any officer as the agent of any master, container operator or pilot or other carrier, and is accepted as such by that officer, shall be liable for the fulfilment, in respect of the matter in question, of all obligations, including the payment of duty and charges, imposed on such master, container operator or pilot or other carrier by this Act and to any penalties or amounts demanded under section 88<\/a>(2)(a) which may be incurred in respect of that matter.<\/span><\/p>\n

[Subsection (1) substituted by section 34 of Act 112 of 1977, section 71 of Act 30 of 1998 and section 138 of Act 60 of 2001]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An agent appointed by any importer, exporter, manufacturer, licensee, remover of goods in bond or other principal and any person who represents himself to any officer as the agent of any importer, exporter, manufacturer, licensee, remover of goods in bond or other principal, and is accepted as such by that officer, shall be liable for the fulfilment, in respect of the matter in question, of all obligations, including the payment of duty and charges, imposed on such importer, exporter, manufacturer, licensee, remover of goods in bond or other principal by this Act and to any penalties or amounts demanded under section 88<\/a>(2)(a) which may be incurred in respect of that matter: Provided that, except if such principal has not been disclosed or the name of another agent or his own name is stated on the bill of entry as contemplated in section 64B<\/a>(6) or the principal is a person outside the Republic, such agent or person shall cease to be so liable if he proves that \u2013<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 he was not a party to the non-fulfilment by any such importer, exporter, manufacturer, licensee, remover of goods in bond or other principal, of any such obligation;<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 when he became aware of such non-fulfilment, he notified the Controller thereof as soon as practicable; and<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(iii)\u00a0\u00a0\u00a0 all reasonable steps were taken by him to prevent such non-fulfilment.<\/span><\/p>\n

[Paragraph (a) amended by section 24 of Act 86 of 1982, section 62 of Act 45 of 1995, section 71 of Act 30 of 1998 and section 68 of Act 53 of 1999]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 No importer, exporter, manufacturer, licensee, remover of goods in bond or other principal shall by virtue of the provisions of paragraph (a) be relieved from liability for the fulfilment of any obligation imposed on him by this Act and to any penalty or amounts demanded under section 88<\/a>(2)(a) which may be incurred in respect thereof.<\/span><\/p>\n

[Paragraph (b) substituted by section 71 of Act 30 of 1998]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 For the purposes of the proviso to paragraph (a) a principal outside the Republic shall be deemed to include the consignee in a country outside the Republic shown on a bill of entry for removal in bond of imported goods.<\/span><\/p>\n

[Paragraph (c) added by section 68 of Act 53 of 1999]<\/span><\/p>\n

[Subsection (2) substituted by section 12 of Act 110 of 1979]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Every shipping and forwarding agent and every agent acting for the master of a ship or the pilot of an aircraft and any other class of agent which the Commissioner may by rule specify shall, before transacting any business with the Commissioner, and any class of carrier of goods to which this Act relates which the Commissioner may by rule specify shall, before conveying any such goods, give such security as the Commissioner may from time to time require for the due observance of the provisions of this Act: Provided that the Commissioner may call for special or additional security in respect of any particular transaction or conveyance of goods from any agent or carrier.<\/span><\/p>\n

[Subsection (3) substituted by section 15 of Act 95 of 1965 and amended by section 34 of Act 112 of 1977, section 62 of Act 45 of 1995 and section 31 of Act 34 of 2004]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An agent (including a representative or associate of the principal) representing or acting for or on behalf of any exporter, manufacturer, supplier, shipper or other principal outside the Republic who exports goods to the Republic, shall be liable, in respect of any goods ordered through him or obtained by an importer by means of his services, for the fulfilment of all obligations imposed upon such exporter, manufacturer, supplier, shipper or other principal by this Act, and to any penalties or amounts demanded under section 88<\/a>(2)(a) which may be incurred by such exporter, manufacturer, supplier, shipper or other principal under this Act: Provided that any such agent shall cease to be so liable if he proves that \u2013<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 he was not a party to the non-fulfilment, by any such exporter, manufacturer, supplier, shipper or other principal, of any such obligation; and<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 when he became aware of such non-fulfilment, he forthwith notified the Controller thereof; and<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(iii)\u00a0\u00a0\u00a0 all reasonable steps were taken by him to prevent such non-fulfilment.<\/span><\/p>\n

[Paragraph (a) amended by section 7 of Act 98 of 1970, section 62 of Act 45 of 1995 and section 71 of Act 30 of 1998]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Every agent of a class referred to in paragraph (a) and specified in the rules for the purposes of this paragraph shall register himself with the Commissioner and furnish such security as the Commissioner may from time to time require for the due observance of the provisions of this Act: Provided that the Commissioner may accept such security from any association of such agents approved by him which undertakes to give security on behalf of its members.<\/span><\/p>\n

[Paragraph (b) amended by section 62 of Act 45 of 1995]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 No agent referred to in paragraph (b) shall transact any business on behalf of any such exporter, manufacturer, supplier, shipper or other principal after a date specified by the Minister by notice in the Gazette<\/em> unless he has complied with the provisions of paragraph (b).<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 The registration and operations of any agent referred to in paragraph (b) shall be subject to such conditions as the Commissioner may impose by rule and the Commissioner may cancel the registration of any agent who has persistently contravened or failed to comply with the provisions of this Act or who has committed an offence referred to in section 80<\/a>, 83<\/a>, 84<\/a>, 85<\/a> or 86<\/a>.<\/span><\/p>\n

[Subsection (4) added by section 17 of Act 85 of 1968]<\/span><\/p>\n


<\/span><\/p>\n


<\/span><\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Any liability in terms of subsection (1), (2) or (4)(a) shall cease after the expiration of a period of two years from the date on which it was incurred in terms of any such subsection.<\/span><\/p>\n

[Subsection (5) added by section 12 of Act 110 of 1979]<\/span><\/p>\n","post_title":"Section 99 (Customs Act) - Liability of agent for obligations imposed on principal","collection_order":325,"collection":1627,"post_modified":"2018-10-09 10:32:41","post_date":"2018-10-02 19:48:21"},{"ID":"14539","post_content":"

99A.\u00a0\u00a0 Consultant and agent not being clearing agent required to register<\/strong><\/h2>\n


<\/span><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 No person, except \u2013<\/span><\/p>\n


<\/span><\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a licensed clearing agent referred to in section 64B<\/a>; or<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a person specified by rule,<\/span><\/p>\n


<\/p>\n

shall, from a date specified by the Commissioner by notice in the Gazette<\/em>, represent any principal referred to in section 99<\/a>(2) as a consultant or agent for the purpose of transacting any business on behalf of such principal in relation to customs and excise matters unless such a person is registered with the Commissioner.<\/p>\n


<\/span><\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 An application for such registration shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and any additional requirements that may be prescribed in any other rule and as may be determined by the Commissioner in each case.<\/span><\/p>\n

[Section 99A inserted by section 69 of Act 53 of 1999]<\/span><\/p>\n","post_title":"Section 99A (Customs Act) - Consultant and agent not being clearing agent required to register","collection_order":326,"collection":1627,"post_modified":"2018-11-21 19:32:35","post_date":"2018-10-02 19:48:20"},{"ID":"14541","post_content":"

100. Agent may be called upon to produce written authority<\/span><\/strong><\/p>\n\n

If any person makes an application to an officer to transact any business on behalf of another person or if any person represents himself to an officer as the agent of another person, such officer may require the person so applying or representing himself to produce a written authority in the form approved by the Commissioner, from the person on whose behalf such application is made or on whose behalf the person so representing himself is alleged to be acting, and in default of the production of such authority, the officer may refuse to transact such business.<\/p>\n","post_title":"Section 100 (Customs Act) - Agent may be called upon to produce written authority","collection_order":327,"collection":1627,"post_modified":"2018-10-07 19:25:42","post_date":"2018-10-02 19:48:18"},{"ID":"14543","post_content":"

101. Business accounts, documents, etc., to be available for inspection<\/span><\/strong><\/p>\n\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a) \u00a0\u00a0\u00a0 Any person carrying on any business in the Republic shall keep within the Republic in one of the official languages such books, accounts and documents relating to his transactions as may be prescribed by rule and such books, accounts and documents shall be kept in such form and manner and shall be retained for such period as may be so prescribed.<\/span><\/p>\n

[Paragraph (a) substituted by section 63 of Act 45 of 1995]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Different provisions may be so prescribed in respect of different classes or kinds of books, accounts and documents and different classes of persons.<\/span><\/p>\n\n

(1A)\u00a0 The Commissioner may, subject to such conditions as he may determine, allow any person referred to in subsection (1) to retain in lieu of any book, account or document required to be retained in terms of that subsection, a reproduction of any such book, account or document obtained by means of microfilming or any other process.<\/span><\/p>\n

[Subsection (1A) inserted by section 12 of Act 98 of 1980]<\/span><\/p>\n\n

(2)\u00a0\u00a0\u00a0\u00a0 Any person referred to in subsection (1) shall upon demand by the Controller or the Commissioner produce to him such books, accounts or documents referred to in subsection (1) as he may require and such person shall render such returns or submit such particulars in connection with his transactions to the Commissioner as he may from time to time require.<\/span><\/p>\n\n

(2A)\u00a0 The Commissioner may, subject to such conditions as he may determine, allow any such person to produce in lieu of any such book, account or document required to be produced in terms of subsection (2), a copy thereof obtained by means of a reproduction referred to in subsection (1A), and such copy shall, subject to compliance with such conditions, for all purposes have all the effects of the original book, account or document concerned.<\/span><\/p>\n

[Subsection (2A) inserted by section 12 of Act 98 of 1980]<\/span><\/p>\n\n

(2B)\u00a0 Any person referred to in subsection (1) shall keep and produce on demand any electronic representations of information in any form.<\/span><\/p>\n

[Subsection (2B) inserted by section 70 of Act 53 of 1999 and substituted by section 152 of Act 45 of 2003]<\/span><\/p>\n\n

(3)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule prescribe \u2013<\/span><\/p>\n\n

(a)\u00a0\u00a0\u00a0\u00a0 the books, accounts, documents, transactions or operations in respect of which a chartered accountant\u2019s certificate shall be produced to the Controller by such class of persons referred to in subsection (1) as he may so prescribe; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 the nature and form of such certificate and the intervals at which such a certificate shall be produced.<\/span><\/p>\n

[Subsection (3) amended by section 63 of Act 45 of 1995]<\/span><\/p>\n

[Section 101 substituted by section 18 of Act 85 of 1968]<\/span><\/p>\n","post_title":"Section 101 (Customs Act) - Business accounts, documents etc., to be available for inspection","collection_order":328,"collection":1627,"post_modified":"2018-10-07 19:25:40","post_date":"2018-10-02 19:48:16"},{"ID":"14545","post_content":"

101A. Electronic communication for the purposes of customs and excise procedures<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In this section and the rules thereto, unless the context otherwise indicates, the following words and phrases, and their grammatical variations where applicable, shall have the following meanings:<\/span><\/p>\n","post_title":"Section 101A (Customs Act) - Electronic communications for the purposes of customs and excise procedures","collection_order":329,"collection":1627,"post_modified":"2018-10-07 19:25:37","post_date":"2018-10-02 19:48:15"},{"ID":"15242","post_content":"

\u2018access\u2019<\/strong>, means gaining entry into, instructing or communicating with the logical, arithmetical or memory function resources of a computer, computer system or computer network;<\/p>\n","post_title":"\"Access\" definition of section 101A of Customs Act","collection_order":330,"collection":1627,"post_modified":"2018-10-07 19:25:35","post_date":"2018-10-07 19:00:56"},{"ID":"15244","post_content":"

\u2018addressee\u2019<\/strong>, means a person who is intended by the originator to receive the electronic message, but does not include an intermediary;<\/p>\n","post_title":"\"Addressee\" definition of section 101A of Customs Act","collection_order":331,"collection":1627,"post_modified":"2018-10-07 19:26:18","post_date":"2018-10-07 18:51:34"},{"ID":"15246","post_content":"

\u2018affixing a digital signature\u2019<\/strong>, means adoption of a methodology or procedure by a person for the purposes of authenticating an electronic record by means of a digital signature;<\/p>\n","post_title":"\"Affixing a digital signature\" definition of section 101A of Customs Act","collection_order":332,"collection":1627,"post_modified":"2018-10-07 19:26:34","post_date":"2018-10-07 19:00:54"},{"ID":"15248","post_content":"

\u2018computer\u2019<\/strong>, means any electronic, magnetic, optical or other high speed data processing device or system which performs logical, arithmetic and memory functions by manipulation of electronic, magnetic or optical impulses and includes all input, output, processing, storage, computer software or communication facilities which are connected or related to the computer in a computer system or a computer network;<\/p>\n","post_title":"\"Computer\" definition of section 101A of Customs Act","collection_order":333,"collection":1627,"post_modified":"2018-10-07 19:27:53","post_date":"2018-10-07 19:00:52"},{"ID":"15250","post_content":"

\u2018computer network\u2019<\/strong>, means the interconnection of one or more computers through -<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the use of satellite, microwave, terrestrial line or other communication media; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 terminals or a complex consisting of two or more interconnected computers whether or not the interconnection is continuously maintained;<\/span><\/p>\n","post_title":"\"Computer network\" definition of section 101A of Customs Act","collection_order":334,"collection":1627,"post_modified":"2018-10-07 19:27:32","post_date":"2018-10-07 19:00:51"},{"ID":"15252","post_content":"

\u2018computer system\u2019<\/strong>, means a device or collection of devices, including input and output devices and capable of being used with external files which contain computer programmes, electronic instructions, input and output data that performs logic, arithmetic, data storage and retrieval, communication control and other functions;<\/p>\n","post_title":"\"Computer system\" definition of section 101A of Customs Act","collection_order":335,"collection":1627,"post_modified":"2018-10-07 19:27:51","post_date":"2018-10-07 18:54:11"},{"ID":"15254","post_content":"

\u2018data\u2019<\/strong>, means a representation of information, knowledge, facts, concepts or instructions which are being or have been prepared in a formalised manner and is intended to be processed, is being or has been processed in a computer system or network and may be in any form (including computer printouts, magnetic optical storage media, punched cards and punched tapes) or stored internally in the memory of the computer;<\/p>\n","post_title":"\"Data\" definition of section 101A of Customs Act","collection_order":336,"collection":1627,"post_modified":"2018-10-07 19:28:13","post_date":"2018-10-07 19:00:49"},{"ID":"15258","post_content":"

\u2018digital signature\u2019<\/strong>, means an electronic signature allocated to a registered user for authentication of electronic records in conformity with the requirements prescribed in this section, the rules and the user agreement;<\/p>\n","post_title":"\"Digital signature\" definition of section 101A of Customs Act","collection_order":337,"collection":1627,"post_modified":"2018-10-07 19:28:28","post_date":"2018-10-07 19:00:44"},{"ID":"15260","post_content":"

\u2018electronic form\u2019<\/strong>, with reference to information, means any information generated, sent, received or stored in media, magnetic, optical, computer memory, or similar device;<\/p>\n","post_title":"\"Electronic form\" definition of section 101A of Customs Act","collection_order":338,"collection":1627,"post_modified":"2018-10-07 19:28:46","post_date":"2018-10-07 19:00:41"},{"ID":"15262","post_content":"

\u2018electronic record\u2019<\/strong>, means data recorded or generated, image or sound stored, received or sent in an electronic form or microfilm or computer generated microfiche;<\/p>\n","post_title":"\"Electronic record\" definition of section 101A of Customs Act","collection_order":339,"collection":1627,"post_modified":"2018-10-07 19:29:02","post_date":"2018-10-07 19:00:39"},{"ID":"15264","post_content":"

\u2018function\u2019<\/strong> in relation to a computer, includes logic, control arithmetical process, deletion, storage and retrieval and communications or telecommunication from or within a computer;<\/p>\n","post_title":"\"Function\" definition of section 101A of Customs Act","collection_order":340,"collection":1627,"post_modified":"2018-10-07 19:32:36","post_date":"2018-10-07 19:00:36"},{"ID":"15266","post_content":"

\u2018information\u2019<\/strong>, includes data, text, images, sound, voice, code, computer programmes, software and databases or microfilm or computer generated microfiche;<\/p>\n","post_title":"\"Information\" definition of section 101A of Customs Act","collection_order":341,"collection":1627,"post_modified":"2018-10-07 19:32:38","post_date":"2018-10-07 19:00:34"},{"ID":"15268","post_content":"

\u2018intermediary\u2019<\/strong>, with respect to any particular electronic message, means any person who on behalf of another person receives, stores or transmits that message or provides any service with respect to that message;<\/p>\n","post_title":"\"Intermediary\" definition of section 101A of Customs Act","collection_order":342,"collection":1627,"post_modified":"2018-10-07 19:32:34","post_date":"2018-10-07 19:00:32"},{"ID":"15270","post_content":"

\u2018originator\u2019<\/strong>, means a person who sends, generates, stores or transmits any electronic message to be sent, generated, stored or transmitted to any other person, but does not include an intermediary;<\/p>\n","post_title":"\"Originator\" definition of section 101A of Customs Act","collection_order":343,"collection":1627,"post_modified":"2018-10-07 19:32:32","post_date":"2018-10-07 19:00:30"},{"ID":"15272","post_content":"

\u2018registered user\u2019<\/strong> means a person registered in terms of the provisions of subsection (3);<\/p>\n","post_title":"\"Registered user\" definition of section 101A of Customs Act","collection_order":344,"collection":1627,"post_modified":"2018-10-07 19:32:29","post_date":"2018-10-07 18:59:32"},{"ID":"15274","post_content":"

\u2018user agreement\u2019<\/strong>, means the agreement entered into between the registered user and the Commissioner.<\/p>\n","post_title":"\"User agreement\" definition of section 101A of Customs Act","collection_order":345,"collection":1627,"post_modified":"2018-10-07 19:32:56","post_date":"2018-10-07 19:00:02"},{"ID":"15276","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, notwithstanding anything to the contrary in this Act contained, establish and maintain a computer system for the purposes of the electronic processing of any document and procedure to which this Act relates and matters incidental thereto, which may include \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the receipt and processing of reports and other documents relating to the arrival and departure of ships, aircraft, vehicles and railway trains and their passengers and cargo and the control of such passengers or cargo;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the accounting for the receipt, clearance and release of goods, the storage of goods in customs and excise warehouses or other places and the removal or carriage of goods for any purpose under this Act; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the production or manufacture of any goods and the accounting therefor in compliance with any procedure prescribed under this Act.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 No person shall communicate with the Commissioner, a Controller or any officer for any purpose to which this section relates by computer unless such person is a registered user who has entered into a user agreement and complies with any other requirements prescribed under this Act.<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any such user may access the computer system of the Commissioner for purposes of electronically communicating with the Commissioner, a Controller or an officer to the extent specified in the user agreement provided the computer system of the Commissioner can accept the communication.<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 The Commissioner may require by rule any person or class of persons, participating in any activity regulated by this Act, unless exempted in such rule, to communicate electronically and register as a user in accordance with the provisions of this section.<\/span><\/p>\n

[Paragraph (d) added by section 33\u00a0 of Act 21 of 2006]<\/span><\/p>\n


<\/span><\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Application for registration as a user shall be in the form and shall be accompanied by a practice statement and the completed user agreement prescribed by rule.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The applicant shall comply with \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 all the requirements specified in such form and in subsection (5);<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any additional requirements that may be prescribed in the rules and as may be determined by the Commissioner;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the requirements specified in the user agreement.<\/span><\/p>\n


<\/span><\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner may set out in such agreement \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any terms and conditions for regulating computer communication with and by a registered user, including conditions that \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the user will use computer equipment and facilities of a class or kind specified in the agreement;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the user, when assigned a digital signature by the Commissioner, will ensure the security of the signature in the manner agreed to in the agreement;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 where electronic data is received by the Commissioner from the registered user authenticated by electronic signature \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0without the authority of the user to whom such signature was allocated; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 before notification to the Commissioner by the user of a breach of security,<\/span><\/p>\n

<\/p>\n

such data shall be taken by the Commissioner to have been communicated by the registered user of such digital signature, as the case may be;<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 whether the applicant has complied with the provisions of subsection (5);<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any other requirement, including reasonable access to the computer system of the registered user by the Commissioner for such verification and audit purposes as may be required in terms of any provision of this Act;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 the method and period for which electronic records shall be kept.<\/span><\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any applicant for registration shall produce proof in support of the application that \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 adequate measures have been introduced to exercise reasonable care to \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0retain control of the digital signature allocated by the Commissioner and for the prevention of its disclosure to any person not authorised to affix such signature;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 ensure that information remains complete and unaltered apart from the addition of any change which may occur in the normal course of communication storage and display;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the standard of reliability is in accordance with the standard required in the user agreement and the provisions of this section and the rules.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If the digital signature has been compromised in any manner the applicant shall inform the Commissioner without delay in the manner prescribed by rule.<\/span><\/p>\n


<\/span><\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, after due consideration of the application and the practice statement and after making such enquiries as he may deem necessary, approve the application subject to any reasonable conditions as he may impose in each case.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, subject to review by the High Court \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 refuse any application for registration if \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 the applicant \u2013<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 does not comply in respect of such application with the requirements contemplated in subsection (3);<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 has made a false or misleading statement with respect to any material fact or omits to state any material fact which was required to be stated in the application for registration;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the applicant or any employee of such applicant \u2013<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 has contravened or failed to comply with the provisions of this Act;<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0\u00a0has been convicted of an offence under this Act;<\/span><\/p>\n

<\/p>\n

(C)\u00a0\u00a0\u00a0\u00a0has been convicted of an offence involving dishonesty; or<\/span><\/p>\n

<\/p>\n

(D)\u00a0\u00a0\u00a0 has failed to comply with any condition or obligation imposed by the Commissioner in respect of such registration:<\/span><\/p>\n

<\/p>\n

Provided that subparagraphs (A) to (C) shall not apply in respect of an employee if the applicant proves that he was not a party to or could not prevent any such act or omission by such employee; or<\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 cancel or suspend for a specified period any registration \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 if the registered user \u2013<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0\u00a0is sequestrated or liquidated;<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 no longer carries on the business for which the registration was issued;<\/span><\/p>\n

<\/p>\n

(C)\u00a0\u00a0\u00a0 is no longer qualified according to the qualifications prescribed in the rules; or<\/span><\/p>\n

<\/p>\n

(D)\u00a0\u00a0\u00a0 fails to meet in respect of the computer system used all the compliance requirements and the operational standards required in terms of the user agreement and prescribed by the Commissioner as contemplated in this section;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 if the registered user or the employee of such user has \u2013<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 contravened or failed to comply with the provisions of this Act;<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 been convicted of an offence under this Act;<\/span><\/p>\n

<\/p>\n

(C)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 been convicted of an offence involving dishonesty; or<\/span><\/p>\n

<\/p>\n

(D)\u00a0\u00a0\u00a0 failed to comply with any condition or obligation imposed by this Act or by the Commissioner in respect of such registration:<\/span><\/p>\n

<\/p>\n

Provided that subparagraphs (A) to (C) shall not apply in respect of an employee except an employee to whom a digital signature was allocated, if the holder proves that he was not a party to or could not prevent any such act or omission by such employee: Provided further that before a registration is cancelled or suspended, the Commissioner shall \u2013<\/p>\n


<\/span><\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 give 21 days notice to the registered user of the proposed cancellation or suspension;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 provide reasonable information concerning any allegation and grounds for the proposed cancellation or suspension;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 provide a reasonable opportunity to respond and make representations as to why the registration should not be cancelled or suspended.<\/span><\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 When the Commissioner so registers a person or cancels or suspends such registration, the registration, cancellation or suspension shall have effect from the day on which the notice was signed.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may prescribe a registration fee or fee for the issuance of a digital signature by rule.<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall, on registering a user, allocate to the user \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 if the user is a natural person, a digital signature or sufficient digital signatures for the user and each employee of the user nominated in the agreement; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if the user is not a natural person, sufficient digital signatures for each employee of the user nominated in the agreement.<\/span><\/p>\n


<\/span><\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Where the registered user is a clearing agent, licensed under this Act no employee of such agent who is not licensed as a clearing agent shall be allocated a digital signature.<\/span><\/p>\n


<\/span><\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 For the purposes of section 101<\/a>(2B), where any provision of this Act prescribes or requires that documents, records, information or the like shall be retained for a specific period, that requirement shall be deemed to have been satisfied if such documents, records, information or the like are so retained in electronic form, if \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the information contained therein remains accessible so as to be subsequently usable;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the electronic record is retained in the format in which it was originally generated, sent or received or in a format which can be demonstrated to represent accurately the information originally generated, sent or received;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the details which will facilitate the identity of the origin, destination, date and time of dispatch or receipt of such electronic record are available in the electronic record.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 An electronic communication or the record of such communication shall be attributed to the originator \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 if it was sent by the originator;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if it was sent by a person who had the authority to act on behalf of the originator in respect of that communication or record; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 if it was sent by a computer system programmed by or on behalf of the originator to operate automatically.<\/span><\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner and a registered user have not agreed that an acknowledgment of receipt of electronic communication be given in any particular form or by any particular method, an acknowledgement may be given by \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any communication by the Commissioner, electronic or otherwise; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 conduct by the Commissioner or any officer sufficient to indicate to the registered user that the electronic communication has been received.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner and the registered user have agreed that an electronic communication shall be binding only on the receipt of an acknowledgement of such electronic communication, then, unless such acknowledgement has been so received within such time as agreed upon, such electronic communication shall be deemed not to have been sent.<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 The dispatch of an electronic communication occurs when it enters a computer resource outside the control of the originator.<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 The time of receipt of an electronic communication shall be when the electronic communication enters the designated computer \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0where the electronic communication is by a registered user, at any office of a Controller set out in item 202.00 of the Schedule to the rules, or of the Commissioner, to whichever it was addressed, and such office shall be the place of receipt; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 if the electronic communication is by the Commissioner or any Controller or officer to a registered user, at the place of receipt that is stipulated in the \u201cuser agreement\u201d referred to in subsection (4).<\/span><\/p>\n

(10)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Whenever any registered user is authorised to submit and sign electronically any manifest, bill of entry, return, prescribed form, document, schedule, application, declaration, statement, report, notice or the like, which is required to be submitted and signed in terms of the provisions of this Act, such signature electronically affixed to such electronic communication and communicated to the Commissioner, a Controller or any officer, shall, for the purposes of this Act, have the force and effect as if it was affixed thereto in manuscript and acceptance thereof, shall not be denied if it is in conformity with the electronic signature agreed to by and between the Commissioner and the registered user.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 The signature and authentication of any electronic communication referred to in paragraph (a) shall be effected as prescribed by rule.<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 For the purposes of the definition of digital signature, a digital signature is an electronic signature created by computer, intended by the registered user using it and by the Commissioner accepting it to have the same force and effect as the use of a manual signature and which is \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 unique to the registered user;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 capable of verification;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 linked or attached to electronically transmitted data in such a manner so as to authenticate the attachment of the signature to particular data and the integrity of the data transmitted so that if the data is changed the electronic signature is invalidated;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 under the sole control of the registered user; and<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 conforms in all respects to the requirements prescribed by the Commissioner by rule and contained in the user agreement.<\/span><\/p>\n


<\/span><\/p>\n

(d) \u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 The Commissioner may, notwithstanding anything to the contrary contained in this section, permit, as prescribed by rule, any person who is registered as a user and has entered into a user agreement as contemplated in subsection (3), to submit electronically any communication referred to in paragraph (a), by using the Internet.<\/span><\/p>\n

[Subparagraph (i) substituted by section 32 of Act 34 of 2004]<\/span><\/p>\n


<\/span><\/p>\n

(ii) \u00a0\u00a0\u00a0 Subject to such exceptions, adaptations or additional requirements as the Commissioner may prescribe by rule, the provisions of this section shall apply to the submission of such communication.<\/span><\/p>\n

[Subparagraph (ii) substituted by section 32 of Act 34 of 2004]<\/span><\/p>\n


<\/span><\/p>\n

(iii) \u00a0\u00a0 \u2018Internet\u2019<\/strong> shall have the meaning assigned thereto in the Electronic Communications and Transactions Act, 2002 (Act. No. 25 of 2002).<\/span><\/p>\n

[Paragraph (d) inserted by section 153 of Act 45 of 2003]<\/span><\/p>\n


<\/span><\/p>\n

(11)\u00a0\u00a0 Where in any proceedings or prosecution under this Act or in any dispute in which the State, the Minister, the Commissioner or any officer is a party, the question arises whether an electronic signature affixed to any electronic communication to the Commissioner was used in such communication with or without the consent and authority of the registered user, it shall, in the absence of proof to the contrary, for purposes of this Act be assumed that such signature was, subject to the provisions of subsection (4), so used with the consent and authority of the registered user.<\/span><\/p>\n


<\/span><\/p>\n

(12)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary in this Act or in any other law contained, whenever in any proceedings or prosecution under this Act or in any dispute in which the State, the Minister, the Commissioner or any officer is a party, it is necessary to prove the authenticity, the veracity, the origin, the contents, an electronic signature or any other aspect of any electronic communication transmitted to and received by the Commissioner under this section, the provisions and conditions of the user agreement referred to in subsection (4) shall establish the basis upon which any court of competent jurisdiction shall determine such issues.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in any other law, nothing in the application of the rules of evidence shall be applied so as to deny the admissibility of any electronic communication under this section for purposes of this Act in evidence \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 on the sole grounds that it is an electronic data message; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if it is the best evidence that the person adducing it could reasonably be expected to obtain, on the grounds that it is not in original form.<\/span><\/p>\n


<\/span><\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Information in the form of a data message shall be given due evidential weight.<\/span><\/p>\n


<\/span><\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 In assessing the evidential weight of a data message a court shall have regard to \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0the reliability of the manner in which the data message was generated, stored and communicated;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 the reliability of the manner in which the integrity of the information was maintained;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 the manner in which its originator was identified;<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 whether these functions were in compliance with the user agreement; and<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0\u00a0 the requirements of this section, and any other relevant factor.<\/span><\/p>\n


<\/span><\/p>\n

(13)\u00a0\u00a0 Whenever, because a computer system is inoperative, a registered user or the Commissioner cannot transmit or receive an electronic transmission required for purposes of this Act, the registered user and the Commissioner shall communicate with each other by paper document as prescribed by rule.<\/span><\/p>\n


<\/span><\/p>\n

(14)\u00a0\u00a0 The Commissioner may at any time require from any registered user who transmitted any electronic communication under this section for purposes of this Act the production of any original document required to be produced under any of the provisions of the Act.<\/span><\/p>\n


<\/span><\/p>\n

(15)\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any person, other than the registered user of an electronic signature, using such signature in any electronic communication to the Commissioner for any purpose under this Act without the consent and authority of such registered user, shall be guilty of an offence and liable on conviction for every time such signature was so used to a fine not exceeding R100 000 or treble the value of the goods in respect of which the offence was committed, whichever is the greater, or to imprisonment for a period not exceeding 10 years or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture under this Act.<\/span><\/p>\n


<\/span><\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Any person who \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 makes a false electronic record or a part of an electronic record or who makes a false entry in any electronic record or who makes a false statement in such electronic record; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 dishonestly or fraudulently \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0 makes, signs or executes an electronic record;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 makes or transmits any electronic record or part of any electronic record;<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0 affixes any digital signature on any electronic record; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 without lawful authority dishonestly and fraudulently alters any electronic record in any material part thereof after it had been made, executed or affixed with digital signature; or<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 dishonestly or fraudulently causes any other person to sign, execute or alter an electronic record or to affix a digital signature on any electronic record,<\/span><\/p>\n


<\/p>\n

shall be guilty of an offence and liable on conviction for every such offence to a fine not exceeding R100 000 or treble the value of the goods in respect of which the offence was committed, whichever is the greater, or to imprisonment for a period not exceeding 10 years or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture under this Act.<\/p>\n


<\/span><\/p>\n

(16)\u00a0\u00a0 The Commissioner may make rules \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 to delegate, subject to section 3\ufeff<\/a>(2), any power which may be exercised or assign any of the duties which shall be performed in terms of this Act to any officer or any other person;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 regarding all matters which are required or permitted in terms of this section to be prescribed by rule; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in respect of any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of the provisions of this section.<\/span><\/p>\n

[Section 101A inserted by section 51 of Act 19 of 2001]<\/span><\/p>\n","post_title":"Subparagraphs (2) to (16) of section 101A of Customs Act","collection_order":346,"collection":1627,"post_modified":"2018-11-21 19:35:03","post_date":"2018-10-07 19:01:43"},{"ID":"14547","post_content":"

101B.\u00a0 Special provisions relating to the processing and protection of personal information<\/span><\/strong><\/h2>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In this section and the rules made thereunder, unless the context otherwise indicates, the following words and phrases, and their grammatical variations where applicable, shall have the following meanings:<\/span><\/p>\n","post_title":"Section 101B (Customs Act) - Special provisions relating to the processing and protection of personal information","collection_order":347,"collection":1627,"post_modified":"2018-10-07 19:59:54","post_date":"2018-10-02 19:48:14"},{"ID":"15305","post_content":"

\u2018Advance Passenger Information\u2019<\/strong>, \u2018airline\u2019<\/strong> and \u2018operator\u2019<\/strong> shall have the meaning assigned thereto in section 7A<\/a>;<\/p>\n","post_title":"\"Advance Passenger Information\", \"airline\" and \"operator\" definition of section 101B of Customs Act","collection_order":348,"collection":1627,"post_modified":"2024-01-17 21:01:47","post_date":"2018-10-07 19:54:53"},{"ID":"15307","post_content":"

\u201cperson\u201d<\/strong> means a natural person and juristic person, unless the context otherwise requires;<\/p>\n

[Definition of \u201cperson\u201d inserted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n","post_title":"\"Person\" definition of section 101B of Customs Act","collection_order":349,"collection":1627,"post_modified":"2024-01-17 21:01:54","post_date":"2018-10-07 19:56:29"},{"ID":"15309","post_content":"

\u201cpersonal information\u201d\u00a0<\/strong>has the meaning assigned to it in\u00a0section 1\u00a0of the Protection of Personal Information Act, 2013 (Act 4 of 2013).<\/span><\/p>\n

[Definition of \u201cpersonal information\u201d substituted by\u00a0section\u00a017(b)\u00a0of\u00a0Act 44 of 2014\u00a0and by\u00a0section 21\u00a0of\u00a0Act 18 of 2023]<\/span><\/p>\n","post_title":"\"Personal information\" definition of section 101B of Customs Act","collection_order":350,"collection":1627,"post_modified":"2024-01-17 21:01:34","post_date":"2018-10-07 19:58:26"},{"ID":"15311","post_content":"

(2)\u00a0\u00a0\u00a0\u00a0 This section-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 applies-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 to the Commissioner, an officer, or any person acting under a delegation from or under control or direction of the Commissioner; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 subject to section 4<\/a>(3), (3A), (3B), (3C), (3D) and (3E), to any personal information in possession of or under the control of the Commissioner;<\/span><\/p>\n

[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 prohibits the unauthorised recording and further processing of personal information;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 regulates the manner in which personal information must be processed and protected by the Commissioner.<\/span><\/p>\n

\u00a0[Paragraph (c) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\u00a0<\/p>\n

(3)<\/span><\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner or an officer may, subject to subsection (6), obtain and use personal information, if-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Advance Passenger Information, for the purpose specified in section 7A<\/a>(2);<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 any other personal information obtained from any other source as contemplated in section 4<\/a>(3), for the administration of any other provision of this Act, including any international agreement contemplated in section 50<\/a>; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 provided by a party to an international agreement, in accordance with the provisions of that agreement and section 50<\/a>.<\/span><\/p>\n

[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 A person acting under a delegation from or under the control or direction of the Commissioner may only process personal information with the knowledge and consent of the Commissioner and subject to the provisions of this section.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 A person to whom this section applies, shall not-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 record or deal with personal information other than in the manner prescribed in this section; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 further process any personal information except as authorised by this section.<\/span><\/p>\n

\n<\/p>

(5)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 No records containing personal information which allows a person to be identified shall be retained for longer than necessary for achieving the purpose of personal information processing, unless-<\/span><\/p>\n

[Words preceding subparagraph (i) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the person authorises such retention;<\/span><\/p>\n

[Subparagraph (i) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 the Commissioner, on good cause, for the purposes of this Act, requires the retention of the record for a longer period;<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 another law requires or authorises the retention of the record for a longer period;<\/span><\/p>\n

\n<\/p>

(iv)\u00a0\u00a0\u00a0 the retention is for historical or statistical reasons, if the Commissioner has established appropriate safeguards against the use of such records for other purposes; or<\/span><\/p>\n

\n<\/p>

(v)\u00a0\u00a0\u00a0\u00a0 the personal information has been used to make a decision about a person and the record must be retained for such a period as may be reasonably required for the person to request access to the record.<\/span><\/p>\n

[Subparagraph (v) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Personal information that is not retained for any of the longer periods contemplated in paragraph (a) shall, as soon as practicable after its retention is no longer\u00a0 authorised under that paragraph, be promptly-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 de-identified; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 deleted or destroyed,<\/span><\/p>\n

\n<\/p>

by the Commissioner.<\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Personal information may not be further processed in a manner that is not compatible with the purpose for which that information is obtained and used as contemplated in subsection (3)(a) by the Commissioner, unless-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the person authorises such further processing;<\/span><\/p>\n

[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 non-compliance is necessary-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 for the prevention, detection, investigation, prosecution and punishment of an offence under this Act or any other law;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 for the protection of the public revenue; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 to prevent an imminent and serious threat to public safety or the life or health of the person; or<\/span><\/p>\n

[Subparagraph (iii) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 the use of the data is only for historical or statistical reasons and the Commissioner has established appropriate safeguards to ensure that any further processing is only carried out for such reasons.<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 The Commissioner must-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 whether at the request of a person or on own initiative, ensure that all records relating to personal information are complete, not misleading, up to date and accurate;<\/span><\/p>\n

[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 implement appropriate technical and other measures to-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 secure the integrity of personal information by safeguarding against the risk of loss of, or damage to, or destruction of personal information; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 prevent the unauthorised or unlawful access to, or processing of, personal information;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 take measures to identify all readily foreseeable internal and external threats to personal information in the possession of, or under the control of, the Commissioner; and<\/span><\/p>\n

\n<\/p>

(d)<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 establish and maintain appropriate safeguards against the risks identified;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 regularly verify that the safeguards are effectively implemented; and<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 ensure that the safeguards are continuously updated in response to new risks or deficiencies in previously implemented safeguards.<\/span><\/p>\n

\u00a0<\/p>\n

(8)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner must-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where an information security compromise or suspected compromise of personal information has taken place; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 if the identity of a person affected by the compromise can be established,<\/span><\/p>\n

\n<\/p>

notify that person of such compromise or suspected compromise and provide him or her with such information as may be relevant to allow the person to protect himself or herself against the potential consequences of the compromise.<\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 The Commissioner may delay any notification contemplated in paragraph (a), where the Commissioner determines that such notification will impede or otherwise adversely affect any criminal investigation.<\/span><\/p>\n

\u00a0<\/p>\n

(9)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Any person is entitled to-<\/span><\/p>\n

[Words preceding subparagraph (i) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 obtain from the Commissioner free of charge confirmation of whether the Commissioner holds personal information about him or her;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 request the Commissioner, after having produced adequate proof of identity, to provide the particulars of the personal information held, and information as to the identity of all persons who have had access to his or her personal record-<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0 within a reasonable time;<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 at a charge as may be prescribed by the Commissioner by rule;<\/span><\/p>\n

\n<\/p>

(cc)\u00a0\u00a0\u00a0 in a reasonable manner;<\/span><\/p>\n

\n<\/p>

(dd)\u00a0\u00a0 in a form that is generally understandable.<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Where a person makes a request contemplated in paragraph (a), the Commissioner must inform the person that he or she may request the correction of any such information.<\/span><\/p>\n

[Paragraph (b) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 Where the Commissioner receives a request for the correction of personal information from a person, the Commissioner must-<\/span><\/p>\n

[Words preceding subparagraph (i) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 correct the information concerned;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 in instances where the Commissioner decides on good cause not to correct the information, attach at the request of the person a statement to the information concerning the correction sought but not made in such a manner that it will always be read together with the information;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(iii)<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0where the information was further processed as contemplated in subsection(6)(b), advise, if reasonable practicable, each person to whom the information was disclosed as a result of the further processing of the steps taken in terms of subparagraphs (i) and (ii); and<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 inform the person of the actions taken as a result of the request for correction.<\/span><\/p>\n

[Item (bb) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\u00a0<\/p>\n

(10)\u00a0\u00a0 The Commissioner may not-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 process personal information concerning a person\u2019s religion or philosophy of life, race, political persuasion or health or sexual life, except where the person has given his or her explicit consent to the processing of the information;<\/span><\/p>\n

[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 transfer any personal information about a person to a foreign government other than in the manner contemplated in section 50<\/a>: Provided that the Commissioner is satisfied that the recipient of that information is subject to a law which effectively upholds principles for fair handling of personal information that are substantially similar to the information protection principles set out in this section.<\/span><\/p>\n

[Paragraph (b) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]<\/span><\/p>\n

\u00a0<\/p>\n

(11)\u00a0\u00a0 If any person of whom personal information is held in terms of this section is dissatisfied with any decision by the Commissioner or an officer in respect thereof that person may, before\u00a0 instituting any judicial proceedings, make use of any of the procedures contemplated in Chapter XA<\/a>.<\/span><\/p>\n

\u00a0<\/p>\n

(12)\u00a0\u00a0 Any person who-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 causes any personal information to be compromised as contemplated in subsection (8); or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 without authority gains access to personal information or interferes with the protection of personal information,<\/span><\/p>\n

\n<\/p>

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years or to both such fine and imprisonment.<\/p>\n

[Section 101B inserted by section 38 of Act 61 of 2008]<\/span><\/p>\n","post_title":"Subsections (2) to (12) of section 101B of Customs Act","collection_order":351,"collection":1627,"post_modified":"2018-10-09 10:41:02","post_date":"2018-10-07 19:58:24"},{"ID":"14549","post_content":"

102. Sellers of goods to produce proof of payment of duty<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any person selling, offering for sale or dealing in imported or excisable goods or fuel levy goods or any person removing the same, or any person having such goods entered in his books or mentioned in any documents referred to in section 75<\/a>(4A) or 101<\/a>, shall, when requested by an officer, produce proof as to the person from whom the goods were obtained and, if he is the importer or manufacturer or owner, as to the place where the duty due thereon was paid, the date of payment, the particulars of the entry for home consumption and the marks and numbers of the cases, packages, bales and other articles concerned, which marks and numbers shall correspond to the documents produced in proof of the payment of the duty.<\/span><\/p>\n

[Subsection (1) substituted by section 29 of Act 105 of 1969, section 30 of Act 84 of 1987 and section 34 of Act 59 of 1990]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 In any prosecution or proceedings under this Act, any statement in any record, letter or any other document kept, retained, received or dispatched by or on behalf of any person to the effect that any goods of a particular price, value (including any commission, discount, cost, charge, expense, royalty, freight, tax, drawback, refund, rebate, remission or other information which relates to such goods and has a bearing on such price or value) or quantity, quality, nature, strength or other characteristic have been manufactured, imported, ordered, supplied, purchased, sold, dealt with or in or held in stock by him at any time, shall be admissible in evidence against him as an admission that he has at that time manufactured, imported, ordered, supplied, purchased, sold, dealt with or in or held in stock goods of that price, value, quantity, quality, nature, strength or other characteristic.<\/span><\/p>\n

[Subsection (2) substituted by section 19 of Act 85 of 1968, section 29 of Act 105 of 1969 and section 35 of Act 112 of 1977]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 If in any such prosecution or proceedings the question arises whether any goods have been sold or used or disposed of or are or were in the possession of any person in such a manner as not to render them subject to duty, it shall be presumed that such goods have not been so sold or used or disposed of or are not or were not in the possession of such person in the said manner unless the contrary is proved.<\/span><\/p>\n

[Subsection (3) substituted by section 12 of Act 57 of 1966]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 If in any prosecution under this Act or in any dispute in which the State, the Minister or the Commissioner or any officer is a party, the question arises whether the proper duty has been paid or whether any goods or plant have been lawfully used, imported, exported, manufactured, removed or otherwise dealt with or in, or whether any books, accounts, documents, forms or invoices required by rule to be completed and kept, exist or have been duly completed and kept or have been furnished to any officer, it shall be presumed that such duty has not been paid or that such goods or plant have not been lawfully used, imported, exported, manufactured, removed or otherwise dealt with or in, or that such books, accounts, documents, forms or invoices do not exist or have not been duly completed and kept or have not been so furnished, as the case may be, unless the contrary is proved.<\/span><\/p>\n

[Subsection (4) substituted by section 16 of Act 95 of 1965, section 12 of Act 57 of 1966, section 12 of Act 101 of 1985, section 30 of Act 84 of 1987 and section 64 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 If in any prosecution under this Act or in any dispute in which the State, the Minister or the Commissioner or any officer is a party, it is alleged by or on behalf of the State or the Minister or the Commissioner or such officer that any goods or plant have been or have not been imported, exported, manufactured in the Republic, removed or otherwise dealt with or in, it shall be presumed that such goods or plant have been or (as the case may be) have not been imported, exported, manufactured in the Republic, removed or otherwise dealt with or in, unless the contrary is proved.<\/span><\/p>\n

[Subsection (5) added by section 12 of Act 57 of 1966]<\/span><\/p>\n","post_title":"Section 102 (Customs Act) - Sellers of goods to produce proof of payment of duty","collection_order":352,"collection":1627,"post_modified":"2018-10-09 10:47:34","post_date":"2018-10-02 19:48:12"},{"ID":"14551","post_content":"

103. Liability of company, partnership, etc.<\/span><\/strong><\/p>\n

<\/p>\n

For the purposes of this Act any reference to a person shall be deemed to include a reference to a company, close corporation, co-operative society, firm, partnership, statutory body or club, and in the event of a contravention of or non-compliance with this Act or the incurring of any liability under this Act by any company, close corporation, co-operative society, firm, partnership, statutory body or club any person having the management of any premises or business in or in connection with which the contravention or non-compliance took place or the liability was incurred may be charged with the relevant offence and shall be liable to any penalties provided therefor and shall be liable in respect of any liability so incurred.<\/p>\n

[Section 103 substituted by section 16 of Act 68 of 1989]<\/p>\n

<\/p>\n

104 \u2026\u2026\u2026.<\/strong><\/p>\n

[Section 104 repealed by section 6 of Act 25 of 1969]<\/span><\/p>\n","post_title":"Section 103 (Customs Act) - Liability of company, partnership, etc.","collection_order":353,"collection":1627,"post_modified":"2018-10-08 08:07:06","post_date":"2018-10-02 19:48:10"},{"ID":"14553","post_content":"

105. Interest on outstanding amounts<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Notwithstanding anything to the contrary in any law contained -<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 interest shall be payable from such date and for such period as the Commissioner may determine on any outstanding amount payable in terms of this Act, other than the outstanding amount of any penalty or forfeiture payable in terms of this Act;<\/span><\/p>\n

\u00a0<\/p>\n

\u00a0(b) \u00a0\u00a0 the interest so payable shall be paid at a rate the Minister of Finance determines in terms of section 80(1)(b) of the Public Finance Management Act, 1999 (Act No. 1 of 1999): Provided that where the Minister fixes a new rate in terms of that Act, that new rate applies for purposes of this Act from the first day of the second month following the date on which that new rate came into operation;<\/span><\/p>\n

[Paragraph (b) substituted by section 6 of Act 32 of 1999, amended by GN 540 of 1999, GN 1066 of 1999 and GN 185 of 2000 and substituted by section 63 of Act 30 of 2000, section 111 of Act 74 of 2002 and section 35 of Act 16 of 2004]<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the Commissioner may on such conditions as he may consider necessary -<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 remit any interest for which any person is liable by virtue of this section;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 permit payment of any amount referred to in paragraph (a) by instalments of such amounts and at such times as he may determine;<\/span><\/p>\n

[Paragraph (c) amended by section 65 of Act 45 of 1995]<\/span><\/p>\n

\u00a0<\/p>\n

(d) \u00a0\u00a0\u00a0 any such instalment paid shall be utilized by the Commissioner to discharge any penalty, interest, forfeiture, duty and expenses incurred by or charges due to the Commissioner, in that order;<\/span><\/p>\n

[Paragraph (d) substituted by section 93 of Act 31 of 2005 and section 72 of Act 20 of 2006]<\/span><\/p>\n

\u00a0<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 any such interest shall be calculated monthly and a portion of a month shall be regarded as a full month; and<\/span><\/p>\n

\u00a0<\/p>\n

\u00a0(f)\u00a0\u00a0\u00a0 any such interest recovered shall be paid into the National Revenue Fund.<\/span><\/p>\n

[Paragraph (f) substituted by section 72 of Act 30 of 1998]<\/span><\/p>\n

\u00a0[Section 105 substituted by section 2 of Act 111 of 1991]<\/span><\/p>\n","post_title":"Section 105 (Customs Act) - Interest on outstanding amounts","collection_order":354,"collection":1627,"post_modified":"2018-10-09 10:48:15","post_date":"2018-10-02 19:48:08"},{"ID":"14555","post_content":"

106. Samples<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 An officer may on entry of any imported goods or goods for export or during the manufacture of any excisable goods, or at any time after such entry or manufacture, take, without payment, from any person in possession of such imported goods or goods for export or of any manufactured or partly manufactured excisable goods samples of such imported, manufactured or partly manufactured goods or of materials intended for the manufacture of excisable goods or of goods used under the provisions of Chapter X<\/a>, for examination or for ascertaining the duties payable thereon or for such other purpose as the Commissioner may prescribe by rule, and those samples shall be dealt with and accounted for in such manner as the Commissioner may direct.<\/span><\/p>\n

[Subsection (1) substituted by section 30 of Act 105 of 1969, section 35 of Act 59 of 1990, section 66 of Act 45 of 1995 and section 39 of Act 61 of 2008]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purpose of determining the duty leviable in respect of any goods comprising a single consignment, or in any vessel, tank or other container of goods, the nature or characteristics of all the goods in that consignment, vessel, tank or other container shall be deemed to correspond to the nature or characteristics of any sample taken by the officer from such consignment, vessel, tank or other container.<\/span><\/p>\n","post_title":"Section 106 (Customs Act) - Sample","collection_order":355,"collection":1627,"post_modified":"2018-10-09 10:48:43","post_date":"2018-10-02 19:48:07"},{"ID":"14557","post_content":"

107. Expenses of landing, examination, weighing, analysis, etc.<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 All handling of and dealing with goods for the purposes of this Act shall be performed by or at the expense and risk of \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the importer, exporter, manufacturer, owner or other person, whoever is in control of the goods, except in the case of goods examined at a customs and excise warehouse, where such handling of and dealing with goods shall be performed at the expense and risk of the owner thereof or the licensee of such warehouse;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of goods in transit through the Republic the person who enters the goods for such transit; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 in the case of goods for transhipment at any place in the Republic, the person who declares the goods on any cargo report for such transhipment<\/span><\/p>\n

[Paragraph (a) substituted by section 34 of Act 21 of 2006 effective on 15 January 2008]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Any goods remaining in the custody or under the control of the Commissioner after expiry of a period of 28 days from the date of due entry thereof, may be removed by the Controller to the State warehouse or other place indicated by the Controller, and may thereupon be disposed of in terms of section 43<\/a>(3).<\/span><\/p>\n

[Paragraph (b) added by section 11 of Act 93 of 1978 and substituted by section 33 of Act 34 of 2004]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of this Act, the Commissioner shall not, except on such conditions, including conditions relating to security, as may be determined by him or her, allow goods to pass from his or her control until the provisions of this Act or any law relating to the importation, exportation, transhipment or transit carriage through the Republic of goods, have been complied with in respect of such goods.<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 The State or the Commissioner or any officer shall in no case be liable in respect of any claim arising out of the detention or examination of goods or for the costs of such detention or examination.<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 Such examination shall include any examination contemplated in section 4<\/a>(8A).<\/span><\/p>\n

[Paragraph (a) substituted by section 6 of Act 89 of 1983, section 67 of Act 45 of 1995 and section 34 of Act 31 of 2006 effective on 15 January 2008]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Whenever the Commissioner considers it necessary for the purposes of paragraph (a) of this subsection or section 106<\/a>(1) that any goods should be analysed he may direct that such goods be analysed by a person designated by him and that the analysis be done in accordance with a method determined by him.<\/span><\/p>\n

[Paragraph (b) added by section 20 of Act 85 of 1968 and substituted by section 31 of Act 105 of 1969]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The cost of analysis of any goods for the purposes of subsection (2)(a) shall be borne by the importer, exporter, manufacturer or owner of such goods except where the Commissioner considers the analysis necessary for the purposes of subsection (2)(a) and the result of the analysis confirms the correctness of the declaration or bill of entry made or presented by such importer, exporter, manufacturer or owner in respect of such goods: Provided that the cost of analysis shall in no case be borne by the State where it is carried out in connection with any application for refund of duty or substitution of any entry or where the result of analysis shows that the goods in question were incorrectly or insufficiently described on the relative prescribed invoice.<\/span><\/p>\n

[Subsection (3) substituted by section 20 of Act 85 of 1968]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsections (1) and (2)(a), unless the context indicates otherwise, \u2018goods\u2019 includes any ship, vehicle or container contemplated in section 1<\/a>(2).<\/span><\/p>\n

[Subsection (4) added by section 11 of Act 10 of 2006]<\/span><\/p>\n","post_title":"Section 107 (Customs Act) - Expenses of landing, examinations, weighing, analysis, etc.","collection_order":356,"collection":1627,"post_modified":"2018-10-09 10:49:50","post_date":"2018-10-02 19:48:05"},{"ID":"14559","post_content":"

<\/strong>107A.\u00a0Control in respect of manufacturers of certain goods or materials and persons who <\/strong>carry out processes in connection with such goods or materials<\/strong><\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The manufacturer of any goods or materials used or capable of being used in the manufacture of any goods to which this Act applies and any person who carries out any preliminary, intermediate or supplementary process in connection with such goods or materials or any goods to which this Act applies, shall, in accordance with the directions of the Commissioner -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 register with the Commissioner any such formula, factory, machinery, instrument, appliance or apparatus used in connection with the manufacture of such goods or materials or the carrying out of any such process as the Commissioner may require;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 comply with such conditions relating to such manufacture or the carrying out of any such process as the Commissioner may impose in each case;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 keep such records as the Commissioner may require as to -<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the nature, characteristics, source, origin and quantities of the ingredients of such goods or materials and of such other particulars of the ingredients of such goods or materials as the Commissioner may specify;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the process carried out in respect of such goods or materials;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the persons on whose behalf such processes were carried out; and<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 the purchasers of such goods or materials;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 render such returns or furnish such certificates in respect of such goods or materials, as the Commissioner may require; and<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 produce such documents in support of any records kept in terms of paragraph (c) or returns or certificates rendered or furnished in terms of paragraph (d), as the Commissioner may require.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1) any preliminary, intermediate or supplementary process in connection with any goods or materials in that subsection mentioned, shall include any such process relating to the ordering, purchasing, selling or disposal of, and the entering into any contract for the manufacture of, any such goods or materials.<\/span><\/p>\n

[Subsection (2) added by section 32 of Act 105 of 1969]<\/span><\/p>\n

[Section 107A inserted by section 13 of Act 57 of 1966]<\/span><\/p>\n

\u00a0<\/strong><\/p>\n

108 .\u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 108 repealed by section 36 of Act 59 of 1990]<\/span><\/p>\n","post_title":"Section 107A (Customs Act) - Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials","collection_order":357,"collection":1627,"post_modified":"2018-10-08 08:13:40","post_date":"2018-10-02 19:48:04"},{"ID":"14561","post_content":"

109. Destruction of goods and detention of ships or vehicles<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 If it is necessary to give effect to any law for the safeguarding of public health or for the safety of the public or the State, the Commissioner may in concurrence with the authority administering such law at any time, and at the expense and risk of the importer, exporter, owner, master or pilot concerned, according as the Commissioner may determine -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 cause any goods under customs and excise control forthwith to be destroyed or otherwise disposed of; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 delay the departure of any ship or vehicle from any place in the Republic for a period not exceeding forty-eight hours.<\/span><\/p>\n

[Subsection (1) amended by section 12 of Act 93 of 1978, section 68 of Act 45 of 1995 and section 139 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 No person shall be entitled to any compensation for loss arising out of any bona fide action of the Commissioner under subsection (1).<\/span><\/p>\n","post_title":"Section 109 (Customs Act) - Destruction of goods and detention of ships or vehicles","collection_order":358,"collection":1627,"post_modified":"2018-10-08 08:14:46","post_date":"2018-10-02 19:48:02"},{"ID":"14563","post_content":"

110. Instruments and tables<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Except as elsewhere provided in this Act, the Commissioner may by rule prescribe the instruments, meters, gauges, and other appliances and the tables, formulae and other methods of calculation to be used in ascertaining the mass, quantity, strength, relative density, temperature, pressure or any other characteristic of any goods for the purposes of this Act.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For calculating the full quantity of any goods which have been manufactured or used under the provisions of this Act, the Commissioner may by rule prescribe tables indicating the quantity of goods which shall be deemed to have been manufactured from any given quantity of any goods or the quantity of goods which shall be deemed to have been used in the manufacture of any given quantity of any goods manufactured therefrom.<\/span><\/p>\n

[Section 110 amended by section 10 of Act 103 of 1972 and substituted by section 69 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 110 (Customs Act) - Instruments and tables","collection_order":359,"collection":1627,"post_modified":"2018-10-08 08:15:30","post_date":"2018-10-02 19:48:01"},{"ID":"14565","post_content":"

111. Production of certificate of officer on registration of certain motor vehicles<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Any motor vehicle registering authority in the Republic shall not register any imported motor vehicle unless a certificate issued by an officer is produced stating that the requirements of this Act in respect of such vehicle have been complied with.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1) the expression \u201cimported motor vehicle\u201d includes any motor vehicle manufactured in the Republic which is re-imported into the Republic.<\/span><\/p>\n

[Subsection (2) substituted by section 20 of Act 36 of 2007]<\/span><\/p>\n

[Section 111 substituted by section 11 of Act 71 of 1975 and section 19 of Act 52 of 1986]<\/span><\/p>\n","post_title":"Section 111 (Customs Act) - Production of certificates of officer on registration of certain motor vehicles","collection_order":360,"collection":1627,"post_modified":"2018-10-08 08:16:53","post_date":"2018-10-02 19:47:59"},{"ID":"14568","post_content":"

112. Wreck<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 For the purposes of this section \u2018wreck\u2019 includes any -<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 flotsam, jetsam, lagan or derelict;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 portion of a ship or aircraft lost, abandoned, stranded or in distress;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 portion of the cargo, stores or equipment of any such ship or aircraft; and<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 portion of the personal property on board such ship or aircraft when it was lost, abandoned, stranded or in distress.<\/span><\/p>\n

[Subsection (1) substituted by section 34 of Act 34 of 2004]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any person who has in his possession any wreck, shall without delay give notice thereof to the nearest Controller and shall (unless he is the owner of such wreck or the duly authorized agent of the owner) if required, forthwith deliver that wreck or permit it to be delivered to the said Controller, and unless it is necessary for the preservation or safe-keeping thereof, no person shall without the permission of the said Controller remove or alter in quantity or quality any such wreck.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Wreck found in or brought into the Republic may, at any time after it has come under the control of the Controller, be disposed of by him in the manner set forth in section 43<\/a>(3), but shall otherwise be subject to the provisions of this Act.<\/span><\/p>\n

[Subsection (3) substituted by section 21 of Act 85 of 1968, section 70 of Act 45 of 1995 and section 34 of Act 34 of 2004]<\/span><\/p>\n","post_title":"Section 112 (Customs Act) - Wreck","collection_order":361,"collection":1627,"post_modified":"2018-10-08 08:19:37","post_date":"2018-10-02 19:47:58"},{"ID":"14570","post_content":"

113. Prohibition and restrictions<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 The importation of the following goods is hereby prohibited, namely \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (a) substituted by section 11 of Act 103 of 1972 and deleted by section 25 of Act 86 of 1982]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 cigarettes with a mass of more than 1.2 kilogram per 1 000 cigarettes;<\/span><\/p>\n

[Paragraph (b) substituted by section 11 of Act 103 of 1972 and section 22 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Paragraph (c) deleted by section 25 of Act 86 of 1982]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (d) amended by section 11 of Act 103 of 1972 and section 5 of Act 68 of 1973 and deleted by section 25 of Act 86 of 1982]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Paragraph (e) deleted by section 17 of Act 68 of 1989]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (f) substituted by section 49 of Act 42 of 1974 and deleted by section 14 of Act 105 of 1992]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (g) deleted by section 73 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 prison-made and penitentiary-made goods,<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (i) deleted by section 25 of Act 86 of 1982]<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (j) deleted by section 25 of Act 86 of 1982]<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (k) inserted by section 14 of Act 57 of 1966 and deleted by section 12 of Act 98 of 1993]<\/span><\/p>\n

\u00a0[Subsection (1) amended by section 14 of Act 57 of 1966]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Goods which purport to have been imported or exported under a permit, certificate or other authority in terms of any provision of this Act or any other law shall be deemed to have been imported or exported in contravention of such provision, unless the permit, certificate or other authority in question is produced to the Controller.<\/span><\/p>\n

[Subsection\u00a0(2)\u00a0substituted by\u00a0section\u00a014(c)\u00a0of\u00a0Act\u00a057 of 1966, by\u00a0section\u00a073(b)\u00a0of\u00a0Act 30 of 1998\u00a0and by\u00a0section 17\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) substituted by section 49 of Act 42 of 1974 and deleted by section 14 of Act 105 of 1992]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Minister may by notice in the Gazette<\/em> suspend the operation of any provision of subsection (1), whenever such suspension would be in the public interest.<\/span><\/p>\n

[Subsection (4) substituted by section 71 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) deleted by section 7 of Act 89 of 1983]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (6) deleted by section 7 of Act 89 of 1983]<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 The Commissioner may by rule prohibit or restrict the coastwise carriage or the transit carriage through the Republic of any goods referred to in subsection (1) or of any other goods in respect of which he considers any such prohibition or restriction necessary in the public interest.<\/span><\/p>\n

[Subsection (7) substituted by section 71 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 An officer may, for the purposes of any law other than this Act or at the request of a member of the police force or the authority administering such law, detain any goods while such goods are under customs control.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 Such goods may be so detained where they are found or shall be removed to and stored at a place of security determined by such officer.<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 No person shall remove any goods from any place where they were so detained or from a place of security determined by an officer.<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 Any goods so detained may be released by the Commissioner to the South African Police Service, the authority administering such law, the importer or the exporter.<\/span><\/p>\n

[Paragraph (d) substituted by section 71 of Act 45 of 1995]<\/span><\/p>\n

[Subsection (8) amended by section 31 of Act 84 of 1987 and section 17 of Act 68 of 1989 and substituted by section 12 of Act 98 of 1993]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 No person shall manufacture cigarettes the mass of the tobacco of which exceeds 0.9 kilogram per 1 000 cigarettes.<\/span><\/p>\n

[Subsection (9) substituted by section 11 of Act 103 of 1972 and section 22 of Act 16 of 2016 effective on 19 January 2017]<\/span><\/p>\n","post_title":"Section 113 (Customs Act) - Prohibition and restrictions","collection_order":362,"collection":1627,"post_modified":"2022-02-16 16:52:17","post_date":"2018-10-02 19:47:56"},{"ID":"14572","post_content":"

113A. Powers and duties of officers in connection with counterfeit goods<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0An officer may -<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 detain any goods to ascertain whether such goods are counterfeit goods as contemplated in the Counterfeit Goods Act, 1997 (Act No. 37 of 1997); or<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 notwithstanding anything to the contrary contained in the said Act, while acting as an inspector as defined in that Act<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 seize and detain any goods when requested to do so in accordance with the provisions of section 15 of the said Act whether or not such goods are under customs control;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 seize and detain any goods in accordance with the provisions of the said Act where such officer has reasonable cause to believe that such goods are prima facie<\/em> counterfeit goods as defined in that Act while such goods are under customs control; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 seize and detain any goods while such goods are in transit through the Republic or transit goods found in the area of control of any Controller where such officer has reasonable cause to believe that such goods are prima facie counterfeit goods as defined in the said Act.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 An officer -<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 may refuse to detain any goods as contemplated in subsection (1)(h)(i) in Circumstances where the request to do so does not conform with the requirements of the said Act; and<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 shall not seize or detain any counterfeit goods where the Commissioner is not indemnified against claims of any nature which may result from such seizure and detention.<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0 Subject to section 43<\/a>(6), no goods seized or detained by an officer acting as an inspector as contemplated in the Counterfeit Goods Act, 1997, may be stored in a State warehouse except where such goods are detained or seized for purposes of this Act.<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in any other law, no person shall be entitled to any compensation for any loss or damage to any goods to which this section relates or any loss or damage sustained resulting from any bona fide<\/em> act of any officer in respect of such goods.<\/span><\/p>\n

\u00a0<\/p>\n

(5) \u00a0\u00a0\u00a0 The Commissioner may make rules-<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 regarding the procedures to be followed by an officer when exercising any power or performing any duty in connection with the detention of any goods under the provisions of subsection (1)(a) or the seizure and detention of counterfeit goods;<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 prescribing such forms as may be required to be completed for purposes of this section; and<\/span><\/p>\n

\n<\/p>

(c) \u00a0\u00a0\u00a0 concerning any other matter which the Commissioner may consider reasonably necessary and useful for the purpose of administering the provisions of this section.<\/span><\/p>\n

[Section 113A inserted by section 52 of Act 30 of 2002]<\/span><\/p>\n","post_title":"Section 113A (Customs Act) - Powers and duties of officers in connection with counterfeit goods","collection_order":363,"collection":1627,"post_modified":"2018-10-09 10:50:43","post_date":"2018-10-02 19:47:55"},{"ID":"14574","post_content":"

114. Duty constitutes a debt to the State<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a) \u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 An amount of an duty, interest, penalty or forfeiture incurred under this Act and which is payable in terms of this Act, shall, when it becomes due or is payable, be a debt due to the State by the person concerned and shall be recoverable by the Commissioner in the manner hereinafter provided.<\/span><\/p>\n

[Subparagraph (i) substituted by section 73 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 If any person fails to pay any amount of any duty, interest, fine, penalty or forfeiture incurred under this Act, when it becomes due or is payable by such person, the Commissioner may file with the clerk or registrar of any competent court a statement certified by him as correct and setting forth the amount thereof so due or payable by that person, and such statement shall thereupon have all the effects of, and any proceedings may be taken thereon as if it were a civil judgement lawfully given in that court in favour of the Commissioner for a liquid debt of the amount specified in the statement.<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(aa) \u00a0 The Commissioner may by notice in writing addressed to the clerk or registrar, withdraw the statement referred to in subparagraph (ii), and such statement shall thereupon cease to have any effect: Provided that the Commissioner may institute proceedings afresh under that subsection in respect of any duty, interest, penalty or forfeiture referred to in the withdrawn statement.<\/span><\/p>\n

[Item (aa) substituted by section 73 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 Notwithstanding anything contained in the Magistrates\u2019 Courts Act, 1944 (Act No. 32 of 1944), a statement for any amount whatsoever may be filed in terms of subparagraph (ii) with the clerk of the magistrate\u2019s court having jurisdiction in respect of the person by whom such amount is payable in accordance with the provisions of this Act.<\/span><\/p>\n

<\/p>\n

(cc) \u00a0 Pending the conclusion of any proceedings, whether internally or in any court, regarding a dispute as to the amount of any duty, interest, fine, penalty or forfeiture payable, the statement filed in terms of subparagraph (ii) shall, for purposes of recovery proceedings contemplated in subparagraph (ii), be deemed to be correct.<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(aa) \u00a0<\/span><\/p>\n


<\/p>\n

(A) \u00a0\u00a0 Any imported or excisable goods, vehicles, machinery, plant or equipment, any goods in any customs and excise warehouse, any goods in a rebate store room, any goods in the custody or under the control of the Commissioner and any goods in respect of which an excise duty or fuel levy is prescribed, and any materials for the manufacture of such goods, of which such person is the owner, whether imported, exported or manufactured before or after the debt became so due and whether or not such goods are found in or on any premises in the possession or under the control of the person by whom the debt is due, may be detained in accordance with the provisions of subsection (2) and shall be subject to a lien until such debt is paid.<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 Whenever a person alleges that he or she is not the owner of goods as contemplated in subitem (A), he or she must furnish proof thereof to the Commis\u00adsioner within 14 days from the date of the detention of the goods.<\/span><\/p>\n

<\/p>\n

(C)\u00a0\u00a0\u00a0 Where the person concerned proves that he or she is not the owner of the goods as contemplated in subitem (B), the Commissioner must without delay release such goods from the operation of the lien.<\/span><\/p>\n

<\/p>\n

(D)\u00a0\u00a0\u00a0 Any person who, without reasonable cause, fails to comply with subitem (B),\u00a0 shall be guilty\u00a0 of an offence\u00a0 and\u00a0 liable\u00a0 on\u00a0 conviction\u00a0 to\u00a0 a\u00a0 fine\u00a0 not exceeding R20 000 or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment.<\/span><\/p>\n

<\/p>\n

(E)\u00a0\u00a0\u00a0\u00a0 In the absence of evidence to the contrary which raises a reasonable doubt, proof by the Commis\u00adsioner of the failure by the person concerned to comply with subitem (B) shall be sufficient evidence of the absence of reasonable cause.<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 Any imported or excisable goods, vehicles, machinery, plant or equipment, in the possession or under the control of such person or in or on any premises in the possession or under the control of such person and in respect of which such person has entered into any credit agreement as contem\u00adplated in the National Credit Act, 2005 and of which the right, title or interest of such person may be readily established and excussed, may be detained in accordance with the provisions of subsection (2) and shall, subject to subparagraph (vi)(cc), be subject to a lien until such debt is paid.<\/span><\/p>\n

[Item (bb) amended by section 172 of Act 34 of 2005]<\/span><\/p>\n

[Subparagraph (iv) substituted by section 94 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(v) \u00a0\u00a0\u00a0 Whenever any of the goods mentioned in subparagraph (iv)(bb) are subject to a lien the person concerned shall without delay advise the Commissioner, or the officer detaining and subjecting such goods to a lien, of the existence of any such agreement setting forth at least the following -<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 The name and address of the credit provider as intended in the said National Credit Act, 2005;<\/span><\/p>\n

[Item (aa) amended by section 172 of Act 34 of 2005]<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 The amount of the principal debt as intended in the National Credit Act, 2005 in respect of the applicable credit agreement;<\/span><\/p>\n

[Item (bb) amended by section 172 of Act 34 of 2005]<\/span><\/p>\n

<\/p>\n

(cc) \u00a0 The duration of the agreement;<\/span><\/p>\n

<\/p>\n

(dd) \u00a0 The outstanding balance due; and<\/span><\/p>\n

<\/p>\n

(ee) \u00a0 A copy of such agreement.<\/span><\/p>\n

<\/p>\n

(vi) \u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(aa) \u00a0 The Commissioner shall without delay advise the credit provider concerned of such detention and lien and shall enquire as to the right, title or interest of such person in such goods.<\/span><\/p>\n

[Item (aa) amended by section 172 of Act 34 of 2005]<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 The credit provider concerned shall, where such right, title or interest is determinable, without delay advise the Commissioner of such right, title or interest of the person concerned in the goods, expressed as a liquid amount, and the lien shall thereafter serve as security for such liquid amount and such amount may be recovered as provided for in paragraph (ii).<\/span><\/p>\n

[Item (bb) amended by section 172 of Act 34 of 2005]<\/span><\/p>\n

<\/p>\n

(cc) \u00a0 In circumstances where such credit provider advises the Commissioner that the right, title or interest of the person concerned is economically insignificant or does not exist, the Commissioner shall without delay remove such goods from the operation of the lien.<\/span><\/p>\n

[Item (cc) amended by section 172 of Act 34 of 2005]<\/span><\/p>\n

<\/p>\n

(dd) \u00a0 Any person who, without reasonable cause fails to advise the Commissioner of the existence of any credit agreement contemplated in subparagraph (v) shall be guilty of an offence and liable on conviction to a fine not exceeding R20 000,00 or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment.<\/span><\/p>\n

<\/p>\n

(ee) \u00a0 In the absence of evidence to the contrary which raises a reasonable doubt, proof by the Commissioner of the failure to advise the Commissioner of the existence of such credit agreement shall be sufficient evidence of the absence of reasonable cause.<\/span><\/p>\n

[Paragraph (a) substituted by section 33 of Act 105 of 1969, section 12 of Act 71 of 1975, section 13 of Act 101 of 1985, section 32 of Act 84 of 1987 and section 37 of Act 59 of 1990, amended by section 34 of Act 34 of 1997 and substituted by section 112 of Act 74 of 2002]<\/span><\/p>\n

<\/p>\n

(aA)\u00a0 Any plant and stills for the manufacture of any goods in respect of which an excise duty or fuel levy is prescribed which are in the possession or under the control of such person or on any premises in the possession or under the control of such person shall be subject to a lien from the time when the liability for the duty or levy payable as contemplated in paragraph (a) in respect of any goods so manufactured commences until the debt in question is paid, as if such plant and stills are detained in accordance with the provisions of subsection (2): Provided that the Commissioner may allow any such plant or still to be used under such conditions as he may impose in each case.<\/span><\/p>\n

[Paragraph (aA) inserted by section 12 of Act 71 of 1975, substituted by section 32 of Act 84 of 1987 and amended by section 37 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(aB)\u00a0 Any capital goods in respect of which any surcharge has been withdrawn in terms of any permit issued by the Director-General: Trade and Industry shall be subject to a lien as security for the surcharge so withdrawn until the conditions specified in such permit have been complied with to the satisfaction of the said Director-General, as if such goods are detained in accordance with the provisions of subsection (2) unless other security is furnished to the satisfaction of the Commissioner.<\/span><\/p>\n

[Paragraph (aB) inserted by section 37 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(aC)\u00a0 Any dutiable goods of whatever nature, which are stored in any customs and excise warehouse licensed for any purpose under this Act shall be subject to a lien, as if the goods are detained in accordance with the provisions of subsection (2), as security for the duty on such goods from the time of receipt of such goods in such warehouse until such goods have been duly entered for any purpose under this Act and any liability for duty of the licensee of such warehouse in respect of such goods has ceased in terms of this Act.<\/span><\/p>\n

[Paragraph (aC) added by section 140 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 The claims of the State shall have priority over the claims of all persons upon anything subject to a lien contemplated in paragraph (a), (aA), (aB) or (aC) and may be enforced in accordance with the provisions of this section if the debt is not paid upon demand after the person by whom the debt is due is in writing advised of such debt and of the date on which such debt becomes due and is payable.<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 The Commissioner and the credit provider concerned may, notwithstanding anything to the contrary in this Act or any other law contained, and subject to such conditions as may be agreed upon, agree to dispose of any goods contemplated in paragraph (a)(iv)(bb) in order to preserve and secure the interests of all parties in such goods and in the proceeds of the disposal of such goods pending the resolution of any dispute in respect of which an interest in such goods is secured by such lien.<\/span><\/p>\n

[Subparagraph (ii) amended by section 172 of Act 34 of 2005]<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 In the event of any goods subjected to a lien being attached pursuant to a warrant of execution, such goods shall, notwithstanding anything to the contrary contained in the said Magistrates\u2019 Court Act, 1944 (Act No. 32 of 1944) or its rules, where such goods are not detained in the State Warehouse, be removed by an officer to the State Warehouse and such goods may thereupon be disposed of in accordance with the provisions of this section.<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 Where, in addition to any amount of duty which is due or is payable by any person in terms of this Act, any penalty, forfeiture or interest is incurred under this Act and is payable by such person, any payment made by that person or any amount recovered pursuant to any sale of such goods as contemplated in this section shall be utilised by the Commissioner to discharge such payment or amount in the order of -<\/span><\/p>\n

<\/p>\n

(aa) \u00a0 any penalty, interest, forfeiture, duty and expenses incurred by or charges due to the Commissioner; and<\/span><\/p>\n

[Item (aa) substituted by section 73 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 payment of the overplus, on application, if any, to the person by whom the debt was due.<\/span><\/p>\n

[Subparagraph (iv) substituted by section 94 of Act 31 of 2005 and amended by section 98 of Act 35 of 2007]<\/span><\/p>\n

[Paragraph (b) substituted by section 12 of Act 71 of 1975, amended by section 71 of Act 53 of 1999 and substituted by section 112 of Act 74 of 2002]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 Any refund of duty or a deposit or any other amount due to such person in respect of any matter whatsoever, may be set off against such debt.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 The Commissioner or an officer may detain anything referred to in subsection (1)(a) by sealing, marking, locking, fastening or otherwise securing or impounding it on the premises where it is found or by removing it to a place of security determined by the Commissioner: Provided that the Commissioner may allow any such thing to be used under such conditions as he may impose in each case which conditions shall include that the person who is allowed to use such thing shall not enter into any agreement whereby -<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 ownership or possession of such thing is transferred or relinquished in any manner whatsoever to any other person;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 such thing is pledged or otherwise hypothecated in favour of any other person.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 Any agreement entered into contrary to those conditions shall be null and void.<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 If such person so enters into any such agreement or otherwise deals with such thing contrary to any conditions imposed by the Commissioner, an officer may detain such thing wheresoever and in possession of whomsoever found and remove it to a place of security, whereafter the Commissioner may dispose thereof at any time as contemplated in subsection (1)(b) if the debt has not been paid.<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 The person by whom the debt is due shall be liable for all reasonable costs and expenses incurred by and charges due to the Commissioner in respect of such detention or removal of the thing concerned.<\/span><\/p>\n

[Subsection (2) substituted by section 33 of Act 105 of 1969, section 12 of Act 71 of 1975 and section 71 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(2A)\u00a0 Except with the permission of the Commissioner, no person shall remove -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any plant or stills, subject to a lien in terms of subsection (1)(aA), from the place indicated by an officer;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 anything detained under subsection (2) from the premises referred to in that subsection or from the place of security to which it may have been removed under that subsection.<\/span><\/p>\n

[Subsection (2A) inserted by section 36 of Act 112 of 1977 and amended by section 71 of Act 53 of 1999]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Any reference to goods in this section shall be deemed to include a reference to the containers of such goods.<\/span><\/p>\n","post_title":"Section 114 (Customs Act) - Duty constitutes a debt to the State","collection_order":364,"collection":1627,"post_modified":"2018-10-08 08:51:40","post_date":"2018-10-02 19:47:53"},{"ID":"19448","post_content":"

114A. Application of Tax Administration Act for write off or compromise of debt<\/span><\/strong><\/p>\n

<\/p>\n

Chapter 14<\/a> of the Tax Administration Act<\/a>, including any criminal and other sanctions contained in that Act for the enforcement of that Chapter, applies, with any necessary changes as the context may require, to the writing off or compromise of any duty, interest, penalty or forfeiture incurred under this Act and owed to the Commissioner for the benefit of the National Revenue Fund.<\/p>\n

[Section 114A inserted by section 6 of Act 22 of 2018]<\/span><\/p>\n","post_title":"Section 114A (Customs Act) - Application of Tax Administration Act for write off or compromise of debt","collection_order":365,"collection":1627,"post_modified":"2020-07-17 12:35:45","post_date":"2019-06-14 12:15:33"},{"ID":"14576","post_content":"

114AA. Power to appoint agent<\/span><\/strong><\/p>\n

<\/p>\n

The Commissioner may, if he thinks it necessary, declare any person to be the agent of any other person, and the person so declared an agent-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 shall for the purposes of this Act be the agent of such other person in respect of the payment of any amount of duty, interest, penalty or forfeiture payable by such other person under this Act, and<\/span><\/p>\n

[Paragraph (a) substituted by section 22 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 may be required to make payment of such amount from any moneys which may be held by him or her for or be due by him or her to the person whose agent he or she has been declared to be:<\/span><\/p>\n

<\/p>\n

Provided that a person so declared an agent who, is unable to comply with a requirement of the notice of appointment as agent, must advise the Commissioner in writing of the reasons for not complying with that notice within the period specified in the notice.<\/p>\n

[Section 114A inserted by section 154 of Act 45 of 2003 and renumbered by section 6 of Act 22 of 2018]<\/span><\/p>\n","post_title":"Section 114AA (Customs Act) - Power to appoint agent","collection_order":366,"collection":1627,"post_modified":"2020-07-17 12:35:49","post_date":"2018-10-02 19:47:52"},{"ID":"14580","post_content":"

114B. Remedies of Commissioner against agent or trustee<\/span><\/strong><\/p>\n

<\/p>\n

The Commissioner shall have the same remedies against all property of any kind vested in or under the control or management of any agent or person acting in a fiduciary capacity as the Commissioner would have against the property of any person liable to pay any duty, interest, penalty or forfeiture payable under this Act and in as full and ample a manner.<\/p>\n

[Section 114B inserted by section 154 of Act 45 of 2003 and substituted by section 23 of Act 36 of 2007]<\/span><\/p>\n","post_title":"Section 114B (Customs Act) - Power to appoint an agent","collection_order":367,"collection":1627,"post_modified":"2018-10-08 08:53:08","post_date":"2018-10-02 19:47:51"},{"ID":"14582","post_content":"

115. Entries, oaths, etc., made outside the Republic of full force and effect<\/span><\/strong><\/p>\n

<\/p>\n

Any entry, writing, oath or declaration required to be made under this Act shall, if made outside the Republic to or before an officer of the Republic, be binding and of full force and effect in the Republic.<\/p>\n","post_title":"Section 115 (Customs Act) - Entries, oaths, etc., made outside the Republic of full force and effect","collection_order":368,"collection":1627,"post_modified":"2018-10-08 08:53:35","post_date":"2018-10-02 19:47:49"},{"ID":"14584","post_content":"

116. Manufacture of excisable goods solely for use by the manufacturer thereof<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, the Commissioner may, in respect of any excisable goods manufactured by natural persons or institutions for their own use and not for sale or disposal in any manner -<\/span><\/p>\n

[Words preceding para (a) substituted by section 142 of Act 22 of 2013 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 if he considers that such manufacturing results or is likely to result in loss of revenue or is likely to be detrimental to any industry in the Republic to such extent as to warrant any action described in this paragraph -<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 by rule prohibit the sale to any such person of any plant, apparatus, appliance, instrument or material used or capable of use in or designed for the manufacture of such excisable goods or impose such conditions in respect of the advertising or sale of such plant, apparatus, appliance, instrument or material as he deems fit;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 for the purpose of calculating the duty payable on such excisable goods manufactured by any such person, estimate the quantity thereof so manufactured or the strength or other characteristic of any such quantity in any manner he may deem fit; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 in respect of any quantity of such excisable goods in respect of which duty will become payable, accept duty (or any portion thereof), calculated according to any basis which he deems reasonable, from any person who sells or disposes of any material for use in the manufacture of such excisable goods to the manufacturer thereof;<\/span><\/p>\n

[Subparagraph (iii) substituted by section 72 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 if he considers that such manufacturing does not result or is not likely to result in loss of revenue or is not or is not likely to be detrimental to any industry in the Republic to the extent stated in paragraph (a); or<\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 if in the manufacture of such excisable goods used parts or material on which any duty had been paid previously was used to such extent as he deems reasonable,<\/p>\n

<\/p>\n

exempt such excisable goods from the whole or any portion of the duty thereon, subject to such conditions as he may in each case impose.<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/p>\n

[Subsection (2) deleted by section 72 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The manufacturer of any goods exempted from the whole or any portion of the duty in terms of this section, shall be liable for payment of the whole or such portion of the duty as the Commissioner may determine if they are sold or disposed of by such manufacturer.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The Commissioner may, subject to such conditions as he may in each case impose, exempt any goods to which this section relates from any provision of Chapter IV, V or VIII of this Act.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make rules-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 specifying any requirement to qualify for any exemption contemplated in subsection (1);<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 regarding any matter which is required or permitted in terms of this section to be prescribed by rules;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in respect of any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of the provisions of this section.<\/span><\/p>\n

[Subsection (5) inserted by section 142 of Act 22 of 2013 effective on 1 January 2013]<\/span><\/p>\n

[Section 116 substituted by section 18 of Act 95 of 1965]<\/span><\/p>\n","post_title":"Section 116 (Customs Act) - Manufacture of excisable goods solely for use by the manufacturer thereof","collection_order":369,"collection":1627,"post_modified":"2018-10-08 08:56:53","post_date":"2018-10-02 19:47:48"},{"ID":"14586","post_content":"

117. Statistics<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Such statistics of the import and export trade of the Republic and of excisable goods manufactured in the Republic and of fuel levy goods manufactured in and imported into the Republic as the Minister may determine, shall be compiled and tabulated by the Commissioner and published at such times and in such manner as the Minister may direct.<\/span><\/p>\n

[Subsection (1) substituted by section 34 of Act 84 of 1987 and section 38 of Act 59 of 1990]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1) any person -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 entering any goods for import or export shall furnish, in addition to any particulars necessary for making due entry of such goods, such particulars of such goods as the Commissioner may from time to time require for the compilation of import and export statistics; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 manufacturing any excisable goods or fuel levy goods shall furnish in such manner and at such times as the Commissioner may require the value for excise duty purposes in terms of section 69<\/a> or for fuel levy purposes of all excisable goods or fuel levy goods manufactured by him, whether or not such goods are subject to ad valorem<\/em> duty or to a duty calculated according to a unit of quantity, volume or other measurement, as the case may be.<\/span><\/p>\n

[Paragraph (b) substituted by section 34 of Act 84 of 1987]<\/span><\/p>\n

[Subsection (2) added by section 20 of Act 52 of 1986]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of paragraph (b) of subsection (2) the value for fuel levy purposes shall be deemed to be the value for excise duty purposes in terms of section 69<\/a> in respect of such goods manufactured in the Republic.<\/span><\/p>\n

[Subsection (3) added by section 34 of Act 84 of 1987]<\/span><\/p>\n

[Section 117 substituted by section 35 of Act 105 of 1969]<\/span><\/p>\n","post_title":"Section 117 (Customs Act) - Statistics","collection_order":370,"collection":1627,"post_modified":"2018-10-09 10:52:11","post_date":"2018-10-02 19:47:46"},{"ID":"14588","post_content":"

118. Delegation of powers and assignment of duties<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

The Minister may, subject to such conditions as he may in each case impose -<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 delegate any of the powers which may be exercised or assign any of the duties which shall be performed by him in accordance with the provisions of sections 48<\/a>, 49<\/a>, 51<\/a>, 52<\/a>, 53<\/a>, 56<\/a>, 56A<\/a>, 57<\/a>, 60<\/a> (3), 75<\/a> (15), 99<\/a> (4), 105<\/a> and 113<\/a> (4) to the Deputy Minister of Finance;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 and for such period as he may specify in each case, delegate any of his powers under this Act (except any power relating to the amendment of any Schedule or the making of any regulation) to the Commissioner.<\/span><\/p>\n

[Section 118 substituted by section 72 of Act 53 of 1999]<\/span><\/p>\n","post_title":"Section 118 (Customs Act) - Delegation of powers and assignment of duties","collection_order":371,"collection":1627,"post_modified":"2018-10-09 10:54:04","post_date":"2018-10-02 19:47:45"},{"ID":"14590","post_content":"

119. Substitution of Schedules<\/span><\/strong><\/p>\n

<\/p>\n

Whenever any Schedule to this Act or any part or item thereof, is substituted and the new Schedule or part or item provides that the Minister or the Commissioner may impose or prescribe any condition or approve of any matter or thing in relation to any class of goods, any condition imposed or prescribed or approval given by the Minister or the Commissioner under the Schedule or part or item in relation to such class of goods before substitution shall be deemed to have been imposed, prescribed or given under the new Schedule or part or item.<\/p>\n","post_title":"Section 119 (Customs Act) - Substitution of Schedules","collection_order":372,"collection":1627,"post_modified":"2018-10-08 09:00:16","post_date":"2018-10-02 19:47:43"},{"ID":"14592","post_content":"

119A.\u00a0 \u00a0Special provisions for customs modernisation<\/strong><\/h2>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything to the contrary contained in this Act, for the purposes of modernising customs or excise administration where -<\/span><\/p>\n

[Words in subsection 1 preceding paragraph (a) substituted by section 4 of Act 25 of 2011 effective on 14 December 2011]<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 enabling provisions for the implementation of any part of a modernisation program are urgently required; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 it is not possible to effect timeously the necessary amendment to any relevant section of this Act,<\/span><\/p>\n

\n<\/p>

the Commissioner may by rule, in respect of any person or class of persons or any class or kind of goods, ship or vehicle or any activity regulated by this Act -<\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 adapt any existing power, duty or function contemplated in this Act for purposes of establishing alternative or revised administrative policies and procedures that will give effect to the modernisation program;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 include in such rules any requirement, process or procedure relating to -<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0 any electronic communication contemplated in sections 7<\/a>, 7A<\/a>, 8<\/a>, 101A<\/a> or 101B<\/a>, or as may be reasonably necessary in respect of any other activity which is required to be regulated by this Act;<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 the processing of travellers;<\/span><\/p>\n

\n<\/p>

(cc)\u00a0\u00a0\u00a0 the clearance of goods;<\/span><\/p>\n

\n<\/p>

(dd)\u00a0\u00a0 the import, export or handling of goods;<\/span><\/p>\n

\n<\/p>

(ee)\u00a0\u00a0\u00a0 the licensing and the operation of licensed premises;<\/span><\/p>\n

\n<\/p>

(ff)\u00a0\u00a0\u00a0 the control over the movement of any person, ship, vehicle or goods;<\/span><\/p>\n

\n<\/p>

(gg)\u00a0\u00a0 the manufacture of goods;<\/span><\/p>\n

\n<\/p>

(hh)\u00a0\u00a0 the administration of any international agreement; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 any other activity regulated by this Act.<\/span><\/p>\n

\n<\/p>

(2)\u00a0\u00a0\u00a0\u00a0 Any rule contemplated in subsection (1) -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 must be consistent with the objectives of this Act;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 may exempt any person or class of persons or any class or kind of goods, ship or vehicle or any activity regulated by this Act from the application of such rule in the circumstances and for the period as may be specified in such rule.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Any rule made or any amendment or withdrawal of or insertion in such rule under this section in any calendar year shall, unless Parliament otherwise provides, lapse on the last day of the next calendar year, but without detracting from the validity of such rule or any amendment, withdrawal or insertion before it has so lapsed.<\/span><\/p>\n

[Section 119A inserted by section 32 of Act 18 of 2009]<\/span><\/p>\n","post_title":"Section 119A (Customs Act) - Special provisions for customs modernisation","collection_order":373,"collection":1627,"post_modified":"2018-10-09 10:55:40","post_date":"2018-10-02 19:47:41"},{"ID":"14594","post_content":"

119B. Arrangements for obtaining undue tax benefits<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding anything in this Act, whenever the Commissioner is satisfied that any arrangement-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 has been entered into or carried out which has the effect of any person obtaining a tax benefit; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 having regard to the substance of the arrangement-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 was entered into or carried out by means or in a manner which would not normally be employed for bona fide business purposes, other than the obtaining of a tax benefit; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 has created rights or obligations which would not normally be created between persons dealing at arm\u2019s length; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 was entered into or carried out solely or mainly for the purpose of obtaining a tax benefit,<\/span><\/p>\n

<\/p>\n

the Commissioner may determine the liability for duty imposed under this Act, and the amount thereof, as if the arrangement had not been entered into or carried out, or in such manner as in the circumstances of the case the Commissioner deems appropriate for the prevention or diminution of that tax benefit.<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 An arrangement is presumed to have been entered into or carried out for the sole or main purpose of obtaining a tax benefit unless and until the party obtaining a tax benefit proves that, reasonably considered in light of the relevant facts and circumstances, obtaining a tax benefit was not the sole or main purpose of the arrangement.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section-<\/span><\/p>\n","post_title":"Section 119B (Customs Act) - Arrangements for obtaining undue tax benefits","collection_order":374,"collection":1627,"post_modified":"2018-10-08 09:12:59","post_date":"2018-10-02 19:47:40"},{"ID":"15341","post_content":"

\u201carrangement\u201d<\/strong> includes any transaction, operation, scheme or understanding, whether enforceable or not, including all steps and transactions by which it is carried into effect;<\/p>\n","post_title":"\"Arrangement\" definition of section 119B of Customs Act","collection_order":375,"collection":1627,"post_modified":"2018-10-08 09:13:04","post_date":"2018-10-08 09:09:27"},{"ID":"15343","post_content":"

\u201cdealing at arm\u2019s length\u201d<\/strong> means a transaction in the open market in which two or more independent persons acting in good faith, without regard to the liability for any tax, duty or levy, would freely and without conflict of interest agree to transact in the ordinary course of business; and<\/p>\n","post_title":"\"Dealing at arm's length\" definition of section 119B of Customs Act","collection_order":376,"collection":1627,"post_modified":"2018-10-08 09:13:06","post_date":"2018-10-08 09:09:25"},{"ID":"15345","post_content":"

\u201ctax benefit\u201d<\/strong> includes-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any reduction in the liability of any person to pay any duty;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any increase in the entitlement of any person to a refund of any duty; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any other avoidance, postponement or reduction of any liability for the payment of any tax, duty or levy imposed under this Act or by any other law administered by the Commissioner.<\/span><\/p>\n

[Section 119B inserted by section 81 of Act 15 of 2016 effective on 19 January 2017]<\/span><\/p>\n","post_title":"\"Tax benefit\" definition of section 119B of Customs Act","collection_order":377,"collection":1627,"post_modified":"2018-10-08 09:14:00","post_date":"2018-10-08 09:09:23"},{"ID":"14596","post_content":"

120. Regulations and rules<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner may make rules \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 prescribing the powers, duties and hours of attendance of officers;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 determining services for which charges shall be payable the rate and the method of payment of such charges and the conditions attaching to such services;<\/span><\/p>\n

[Paragraph (b) substituted by section 39 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 as to the reporting inwards and outwards of ships and aircraft (including such reporting of ships or aircraft calling or landing at places not appointed as places of entry or customs and excise airports under this Act), the entry or departure of vehicles overland, the landing, loading, removal, detention, release, examination, conveyance and handling of cargo (including transit and coastwise and transshipment cargo), goods under customs control, customs controlled areas, the control of persons (including their baggage and goods) entering or leaving the Republic, the placing into or removal from any State warehouse of goods and the removal in bond of goods;<\/span><\/p>\n

[Paragraph (c) substituted by section 40 of Act 61 of 2008]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 as to the control of the storage or manufacture of goods in customs and excise warehouses (including the suitability of any buildings, plant and method of manufacture for the purposes of this Act, the hours of conducting any or all operations, the securing or marking of such plant, the inspection of such warehouses and the removal of goods from such warehouses), the testing of the output of stills, the conditions on which stills may be made, possessed, imported, disposed of or used and the fresh fruit which may be used by an agricultural distiller in the Republic for the distillation of spirits;<\/span><\/p>\n

[Paragraph (d) substituted by section 11 of Act 19 of 1994 and section 74 of Act 30 of 1998]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 as to the importation, exportation, transit or coastwise carriage of goods, the entry of goods, the payment of duties and other charges and fees, the costs which shall, for the purposes of section 46<\/a> be included in or excluded from the production cost of goods in general or of goods of any class or kind, and the movement of goods to and from any territory with the government of which an agreement has been concluded under section 49<\/a> or 51<\/a>;<\/span><\/p>\n

[Paragraph (e) substituted by section 24 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 prescribing the form of and the particulars to be inserted on invoices or certificates in respect of any goods to which this Act applies and which are imported into or manufactured in the Republic;<\/span><\/p>\n

[Paragraph (f) substituted by section 36 of Act 105 of 1969]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 as to the collection of duty by means of stamps, the method of applying stamps or stamp impressions to containers, the cancellation of stamps, the use of franking or counting machines, inks, dies and other appliances and materials, the accounting for stamp labels and stamp duties and the disposal of stamp labels;<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 as to the collection of excise duties and fuel levy, the time, manner and terms of payment and the calculation thereof;<\/span><\/p>\n

[Paragraph (h) substituted by section 36 of Act 105 of 1969, section 35 of Act 84 of 1987 and section 39 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 as to the collection of duties which become payable under subsection (2) of section 58<\/a>;<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 as to the circumstances under which licences may be granted and the manner of issuing and renewing licences;<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0 governing the entry of goods under any item of Schedule No. 3, 4, 5, or 6 and prescribing the conditions on which such goods may be so entered or such goods may be transferred from one manufacturer or owner to another or such goods may be used, and as to the registration of manufacturers or owners so entering goods (including requirements as to the suitability of buildings, premises, storerooms and methods of manufacture for the purposes of this Act to be complied with by such manufacturers or owners), the records to be kept by such manufacturers or owners and the form of the application for registration and the particulars to be furnished by such manufacturers or owners;<\/span><\/p>\n

[Paragraph (k) substituted by section 36 of Act 105 of 1969 and section 39 of Act 59 of 1990]<\/span><\/p>\n

<\/p>\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0 prescribing the returns and price lists to be rendered by importers or manufacturers or owners of any class or kind of goods;<\/span><\/p>\n

[Paragraph (l) substituted by section 36 of Act 105 of 1969]<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 prescribing the form of any licence, bill of entry, certificate and any other document, register, stockbook or return which he considers necessary for the effective administration of this Act;<\/span><\/p>\n

<\/p>\n

(mA) as to matters relating to security;<\/span><\/p>\n

[Paragraph (mA) inserted by section 73 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(mB) as to matters relating to electronic payment of any amount required to be paid in terms of this Act;<\/span><\/p>\n

[Paragraph (mB) inserted by section 24 of Act 36 of 2007]<\/span><\/p>\n

<\/p>\n

(mC) as to matters relating to the making of certain advance foreign exchange payments in relation to goods that are to be imported, through authorised dealers in foreign exchange appointed by the Minister of Finance for purposes of the Regulations issued under section 9 of the Currency and Exchanges Act, 1933 (Act 9 of 1933), including rules prescribing-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the type of advance foreign exchange payments to which the rules apply\u037e<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 requirements and procedures for notifying the Commissioner of the intention to submit an\u00a0application to an authorised dealer in foreign exchange to effect an advance foreign exchange payment in respect of goods to be imported into the Republic\u037e and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0reporting requirements for authorised dealers in foreign exchange in relation to advance foreign exchange payments by persons intending to import goods into the Republic\u037e<\/span><\/p>\n

[Paragraph (mC) inserted by\u00a0section 18\u00a0of\u00a0Act 33 of 2019\u00a0and amended by\u00a0section 18\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n

<\/p>\n

(n)\u00a0\u00a0\u00a0\u00a0 as to all matters which by this Act are required or permitted to be prescribed by rule;<\/span><\/p>\n

[Paragraph (n) substituted by section 73 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(o)\u00a0\u00a0\u00a0\u00a0 as to such other matters as are necessary or useful to be prescribed for the purposes of this Act.<\/span><\/p>\n

[Subsection (1) amended by section 73 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 \u00a0\u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (2) deleted by section 73 of Act 45 of 1995]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 The rules made under this section may provide penalties for any contravention thereof or failure to comply therewith not exceeding the penalties mentioned in subsection (2) of section 78<\/a>.<\/span><\/p>\n

[Subsection (3) substituted by section 73 of Act 45 of 1995]<\/span><\/p>\n","post_title":"Section 120 (Customs Act) - Regulations and rules","collection_order":378,"collection":1627,"post_modified":"2022-02-16 16:52:38","post_date":"2018-10-02 19:47:38"},{"ID":"14598","post_content":"

121. Repeal of laws<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of subsection (2), the laws specified in Schedule No. 9 are hereby repealed to the extent set out in the third column of that Schedule.<\/span><\/p>\n

[Subsection (1) amended by section 8 of Act 98 of 1970]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Anything done in terms of any provision of any law repealed by subsection (1) shall be deemed to have been done under the corresponding provision of this Act.<\/span><\/p>\n","post_title":"Section 121 (Customs Act) - Repeal of laws","collection_order":379,"collection":1627,"post_modified":"2018-10-08 09:34:14","post_date":"2018-10-02 19:47:37"},{"ID":"14600","post_content":"

122. Short title and commencement<\/span><\/strong><\/p>\n

<\/p>\n

This Act shall be called the Customs and Excise Act, 1964, and shall come into operation on a date to be fixed by the State President by proclamation in the Gazette<\/em>.<\/p>\n","post_title":"Section 122 (Customs Act) - Short title and commencement","collection_order":380,"collection":1627,"post_modified":"2018-10-08 09:35:03","post_date":"2018-10-02 19:47:35"},{"ID":"16358","post_content":"

Schedule - Customs and Excise Index to Schedules (C&E 01)<\/p>\n","post_title":"Schedule - Customs and Excise Index to Schedules (C&E 01)","collection_order":381,"collection":1627,"post_modified":"2019-01-02 14:51:52","post_date":"2018-12-08 20:53:37"},{"ID":"16360","post_content":"

Schedule - Customs and Excise Country Codes (C&E 02)<\/p>\n","post_title":"Schedule - Customs and Excise Country Codes (C&E 02)","collection_order":382,"collection":1627,"post_modified":"2019-01-08 13:04:07","post_date":"2018-12-08 20:53:35"},{"ID":"16362","post_content":"

Schedule 1 (Customs Act) - General Notes (C&E 1)<\/p>\n","post_title":"Schedule 1 (Customs Act) - General Notes (C&E 1)","collection_order":383,"collection":1627,"post_modified":"2019-01-08 13:06:15","post_date":"2018-12-08 20:53:32"},{"ID":"16364","post_content":"

Schedule 1 (Customs Act) - Part 1 - Ordinary Customs Duty (C&E 1.1)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 1 - Ordinary Customs Duty (C&E 1.1)","collection_order":384,"collection":1627,"post_modified":"2021-02-22 20:33:46","post_date":"2018-12-08 20:53:30"},{"ID":"16366","post_content":"

Schedule 1 (Customs Act) - Part 2A - Specific Excise Duty on locally manufactured or on imported goods of the same class or kind (C&E 1.2A)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 2A - Specific Excise Duty on locally manufactured or on imported goods of the same class or kind (C&E 1.2A)","collection_order":385,"collection":1627,"post_modified":"2019-01-08 13:25:48","post_date":"2018-12-08 20:53:27"},{"ID":"16370","post_content":"

Schedule 1 (Customs Act) - Part 2B - Ad Valorem Excise Duties on locally manufactured goods or on imported goods of the same class or kind (C&E 1.2B)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 2B - Ad Valorem Excise Duties on locally manufactured goods or on imported goods of the same class or kind (C&E 1.2B)","collection_order":386,"collection":1627,"post_modified":"2019-01-08 13:25:30","post_date":"2018-12-08 20:53:25"},{"ID":"16372","post_content":"

Schedule 1 (Customs Act) - Part 3 - Environmental Levy (C&E 1.3)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 3 - Environmental Levy (C&E 1.3)","collection_order":387,"collection":1627,"post_modified":"2019-01-08 13:26:24","post_date":"2018-12-08 20:53:23"},{"ID":"16374","post_content":"

Schedule 1 (Customs Act) - Part 3A - Environmental Levy on Plastic Bags (C&E 1.3A)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 3A - Environmental Levy on Plastic Bags (C&E 1.3A)","collection_order":388,"collection":1627,"post_modified":"2019-01-08 13:26:49","post_date":"2018-12-08 20:53:21"},{"ID":"16376","post_content":"

Schedule 1 (Customs Act) - Part 3B - Environmental Levy on Electricity Generated in the Republic (C&E 1.3B)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 3B - Environmental Levy on Electricity Generated in the Republic (C&E 1.3B)","collection_order":389,"collection":1627,"post_modified":"2019-01-08 13:27:18","post_date":"2018-12-08 20:53:19"},{"ID":"16378","post_content":"

Schedule 1 (Customs Act) - Part 3C - Environmental Levy on Electric Filament Lamps (C&E 1.3C)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 3C - Environmental Levy on Electric Filament Lamps (C&E 1.3C)","collection_order":390,"collection":1627,"post_modified":"2019-01-08 13:27:38","post_date":"2018-12-08 20:53:16"},{"ID":"16380","post_content":"

Schedule 1 (Customs Act) - Part 3D - Environmental Levy on Carbon Dioxide (CO2) Emssions of Motor Vehicles (C&E 1.3D)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 3D - Environmental Levy on Carbon Dioxide (CO2) Emssions of Motor Vehicles (C&E 1.3D)","collection_order":391,"collection":1627,"post_modified":"2019-01-08 13:35:05","post_date":"2018-12-08 20:53:14"},{"ID":"16382","post_content":"

Schedule 1 (Customs Act) - Part 3E - Environmental Levy on Tyres (C&E 1.3E)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 3E - Environmental Levy on Tyres (C&E 1.3E)","collection_order":392,"collection":1627,"post_modified":"2019-01-08 13:34:47","post_date":"2018-12-08 20:53:12"},{"ID":"20925","post_content":"

Schedule 1 (Customs Act) - Part 3F - Environmental Levy on Carbon Emissions (C&E 1.3F)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 3F - Environmental Levy on Carbon Emissions (C&E 1.3F)","collection_order":393,"collection":1627,"post_modified":"2020-08-21 11:36:17","post_date":"2020-08-20 11:34:27"},{"ID":"16384","post_content":"

Schedule 1 (Customs Act) - Part 5A - Fuel Levy (C&E 1.5A)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 5A - Fuel Levy (C&E 1.5A)","collection_order":394,"collection":1627,"post_modified":"2019-01-08 13:34:36","post_date":"2018-12-08 20:53:09"},{"ID":"16386","post_content":"

Schedule 1 (Customs Act) - Part 5B - Road Accident Fund Levy (C&E 1.5B)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 5B - Road Accident Fund Levy (C&E 1.5B)","collection_order":395,"collection":1627,"post_modified":"2019-01-08 13:34:25","post_date":"2018-12-08 20:53:07"},{"ID":"22991","post_content":"

Schedule 1 (Customs Act) \u2013 Part 6 \u2013 Export Duty on Scrap Metal (C&E 1.6)<\/p>\n","post_title":"Schedule 1 (Customs Act) \u2013 Part 6 \u2013 Export Duty on Scrap Metal (C&E 1.6)","collection_order":396,"collection":1627,"post_modified":"2021-12-27 20:32:47","post_date":"2021-08-01 10:32:34"},{"ID":"16388","post_content":"

Schedule 1 (Customs Act) - Part 7 - Health Promotion Levy (C&E 1.7)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 7 - Health Promotion Levy (C&E 1.7)","collection_order":397,"collection":1627,"post_modified":"2019-01-08 13:34:10","post_date":"2018-12-08 20:53:05"},{"ID":"23748","post_content":"

Schedule 1 (Customs Act) \u2013 Part 7A \u2013 Levy on Sugary Beverages (C&E 1.7A)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 7A - Levy on Sugary Beverages (C&E 1.7A)","collection_order":398,"collection":1627,"post_modified":"2022-11-05 20:26:02","post_date":"2022-11-05 20:20:47"},{"ID":"16390","post_content":"

Schedule 1 (Customs Act) - Part 8 - Ordinary Levy (C&E 1.8)<\/p>\n","post_title":"Schedule 1 (Customs Act) - Part 8 - Ordinary Levy (C&E 1.8)","collection_order":399,"collection":1627,"post_modified":"2019-01-08 13:34:00","post_date":"2018-12-08 20:53:03"},{"ID":"16392","post_content":"

Schedule 2 (Customs Act) - Anti-dumping, Countervailing and Safeguard Duties on Imported Goods (C&E 2)<\/p>\n","post_title":"Schedule 2 (Customs Act) - Anti-dumping, Countervailing and Safeguard Duties on Imported Goods (C&E 2)","collection_order":400,"collection":1627,"post_modified":"2019-01-08 13:33:49","post_date":"2018-12-08 20:53:00"},{"ID":"16394","post_content":"

Schedule 3 (Customs Act) - Industrial Rebates of Customs Duties (C&E 3)<\/p>\n","post_title":"Schedule 3 (Customs Act) - Industrial Rebates of Customs Duties (C&E 3)","collection_order":401,"collection":1627,"post_modified":"2019-01-08 13:33:38","post_date":"2018-12-08 20:52:58"},{"ID":"16396","post_content":"

Schedule 4 (Customs Act) - General Rebates of Customs Duties, Fuel Levy and Environmental Levy (C&E 4)<\/p>\n","post_title":"Schedule 4 (Customs Act) - General Rebates of Customs Duties, Fuel Levy and Environmental Levy (C&E 4)","collection_order":402,"collection":1627,"post_modified":"2019-01-08 13:33:28","post_date":"2018-12-08 20:52:55"},{"ID":"16398","post_content":"

Schedule 5 (Customs Act) - Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy (C&E 5)<\/p>\n","post_title":"Schedule 5 (Customs Act) - Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy (C&E 5)","collection_order":403,"collection":1627,"post_modified":"2019-01-08 13:33:18","post_date":"2018-12-08 20:52:53"},{"ID":"16400","post_content":"

Schedule 6 (Custom Act) Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy (C&E 6)<\/p>\n","post_title":"Schedule 6 (Custom Act) Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy (C&E 6)","collection_order":404,"collection":1627,"post_modified":"2019-01-08 13:33:07","post_date":"2018-12-08 20:52:51"},{"ID":"16402","post_content":"

Schedule 8 (Customs Act) - Licences (C&E 8)<\/p>\n","post_title":"Schedule 8 (Customs Act) - Licences (C&E 8)","collection_order":405,"collection":1627,"post_modified":"2019-01-08 13:32:36","post_date":"2018-12-08 20:52:49"},{"ID":"14602","post_content":"

SCHEDULE 9<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

LAWS REPEALED<\/strong><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

No. and Year<\/strong><\/p>\n<\/td>\n

\n

Short Title<\/strong><\/p>\n<\/td>\n

\n

Extent of Repeal<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 55 of 1955\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs Act, 1955\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 53 of 1956\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs Amendment Act, 1956\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 62 of 1956\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Excise Act, 1956\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 65 of 1957\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs Amendment Act, 1957\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 67 of 1957\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Excise Amendment Act, 1957\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 34 of 1958\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs Further Amendment Act, 1958\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 35 of 1958\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Excise Amendment Act, 1958\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 63 of 1959\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs Amendment Act, 1959\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 65 of 1959\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs Further Amendment Act, 1959\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 66 of 1959\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Excise Amendment Act, 1959 K-MOS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 55 of 1960\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Excise Amendment Act, 1960\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 57 of 1960\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs Amendment Act, 1960\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 50 of 1961\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Excise Amendment Act, 1961\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 51 of 1961\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs Amendment Act, 1961\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 84 of 1962\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Excise Amendment Act, 1962 HIA=Herschel Israel Alpert\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 85 of 1962\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs Amendment Act, 1962\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 84 of 1963\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs and Excise Amendment Act, 1963\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 55 of 1964\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Customs and Excise Amendment Act, 1964 powered by K-MOS\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n","post_title":"Schedule 9 (Customs Act) - Laws repealed","collection_order":406,"collection":1627,"post_modified":"2018-11-21 19:41:15","post_date":"2018-10-02 19:47:33"},{"ID":"16404","post_content":"

Schedule 10 (Customs Act) - Agreements or Protocols or other parts or provisions thereof contemplated in section 49(5)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Agreements or Protocols or other parts or provisions thereof contemplated in section 49(5)","collection_order":407,"collection":1627,"post_modified":"2019-08-19 20:15:27","post_date":"2018-12-08 20:52:46"},{"ID":"16406","post_content":"

Schedule 10 (Customs Act) - Part 1A - Agreement on Trade, Development and Co-operation between the European Community and their Member States and the Republic of South Africa (C&E 10.1A)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1A - Agreement on Trade, Development and Co-operation between the European Community and their Member States and the Republic of South Africa (C&E 10.1A)","collection_order":408,"collection":1627,"post_modified":"2019-01-08 13:32:16","post_date":"2018-12-08 20:52:44"},{"ID":"16408","post_content":"

Schedule 10 (Customs Act) - Part 1B - Economic Partnership Agreement (EPA) between SADC EPA States, of the one Part and the European Union and its Member States, of the other Part (C&E 10.1B)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Economic Partnership Agreement (EPA) between SADC EPA States, of the one Part and the European Union and its Member States, of the other Part (C&E 10.1B)","collection_order":409,"collection":1627,"post_modified":"2019-01-08 13:32:03","post_date":"2018-12-08 20:52:42"},{"ID":"16410","post_content":"

Schedule 10 (Customs Act) - Part 1B - Annex 1 (Ch 1-20) (C&E 10.1B.1)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Annex 1 (Ch 1-20) (C&E 10.1B.1)","collection_order":410,"collection":1627,"post_modified":"2019-01-08 13:31:50","post_date":"2018-12-08 20:52:40"},{"ID":"19868","post_content":"

Schedule 10 (Customs Act) - Part 1B - Annex 1.1 (Ch 20-39) (C&E 10.1B.1.1)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Annex 1.1 (Ch 20-39) (C&E 10.1B.1.1)","collection_order":411,"collection":1627,"post_modified":"2019-08-21 17:02:50","post_date":"2019-08-19 09:13:07"},{"ID":"16412","post_content":"

Schedule 10 (Customs Act) - Part 1B - Annex 1.2 (Ch 39-64) (C&E 10.1B.1.2)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Annex 1.2 (Ch 39-64) (C&E 10.1B.1.2)","collection_order":412,"collection":1627,"post_modified":"2019-01-08 13:31:29","post_date":"2018-12-08 20:52:38"},{"ID":"16414","post_content":"

Schedule 10 (Customs Act) - Part 1B - Annex 1.3 (Ch 64-84) (C&E 10.1B.1.3)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Annex 1.3 (Ch 64-84) (C&E 10.1B.1.3)","collection_order":413,"collection":1627,"post_modified":"2019-01-08 13:31:11","post_date":"2018-12-08 20:52:36"},{"ID":"16416","post_content":"

Schedule 10 (Customs Act) - Part 1B - Annex 1.4 (Ch 84-97) (C&E 10.1B.1.4)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Annex 1.4 (Ch 84-97) (C&E 10.1B.1.4)","collection_order":414,"collection":1627,"post_modified":"2019-01-08 13:30:59","post_date":"2018-12-08 20:52:34"},{"ID":"16418","post_content":"

Schedule 10 (Customs Act) - Part 1B - Annex 2 (Ch 1-37) (C&E 10.1B.2)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Annex 2 (Ch 1-37) (C&E 10.1B.2)","collection_order":415,"collection":1627,"post_modified":"2019-01-08 13:30:44","post_date":"2018-12-08 20:52:31"},{"ID":"16420","post_content":"

Schedule 10 (Customs Act) - Part 1B - Annex 2.1 (Ch 37-72) (C&E 10.1B.2.1)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Annex 2.1 (Ch 37-72) (C&E 10.1B.2.1)","collection_order":416,"collection":1627,"post_modified":"2019-01-08 13:30:24","post_date":"2018-12-08 20:52:29"},{"ID":"16422","post_content":"

Schedule 10 (Customs Act) - Part 1B - Annex 2.2 (Ch 72-99) (C&E 10.1B.2.2)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Annex 2.2 (Ch 72-99) (C&E 10.1B.2.2)","collection_order":417,"collection":1627,"post_modified":"2019-01-08 13:30:11","post_date":"2018-12-08 20:52:27"},{"ID":"16425","post_content":"

Schedule 10 (Customs Act) - Part 1B - Annex 4 (C&E 10.1B.4)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1B - Annex 4 (C&E 10.1B.4)","collection_order":418,"collection":1627,"post_modified":"2019-01-08 13:29:57","post_date":"2018-12-08 20:52:25"},{"ID":"22240","post_content":"

Schedule 10 (Customs Act) - Part 1C - Economic Partnership Agreement between the SACU Member States and Mozambique, of the One Part and the UK and Northern Ireland, of the Other Part (C&E 10.1C)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 1C - Economic Partnership Agreement between the SACU Member States and Mozambique, of the One Part and the UK and Northern Ireland, of the Other Part (C&E 10.1C)","collection_order":419,"collection":1627,"post_modified":"2021-02-25 10:36:47","post_date":"2021-02-19 10:40:35"},{"ID":"19870","post_content":"

Schedule 10 (Customs Act) - Part 2 - Treaty of the Southern African Development Community and Protocols concluded under the provisions of Article 22 of the Treaty (C&E 10.2)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 2 - Treaty of the Southern African Development Community and Protocols concluded under the provisions of Article 22 of the Treaty (C&E 10.2)","collection_order":420,"collection":1627,"post_modified":"2019-08-21 16:39:30","post_date":"2019-08-19 09:33:34"},{"ID":"19872","post_content":"

Schedule 10 (Customs Act) - Part 3 - Agreement between the Government of the RSA and the Government of the USA regarding Mutual Assistance between their Customs Administrations (C&E 10.3)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 3 - Agreement between the Government of the RSA and the Government of the USA regarding Mutual Assistance between their Customs Administrations (C&E 10.3)","collection_order":421,"collection":1627,"post_modified":"2019-08-21 16:37:11","post_date":"2019-08-19 09:33:31"},{"ID":"19874","post_content":"

Schedule 10 (Customs Act) - Part 4 - Southern African Customs Union Agreement between the Governments of Botswana, Lesotho, Namibia, the Republic of South Africa and Swaziland (C&E 10.4)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 4 - Southern African Customs Union Agreement between the Governments of Botswana, Lesotho, Namibia, the Republic of South Africa and Swaziland (C&E 10.4)","collection_order":422,"collection":1627,"post_modified":"2019-08-21 16:41:05","post_date":"2019-08-19 09:33:28"},{"ID":"19876","post_content":"

Schedule 10 (Customs Act) - Part 5 - Memorandum of Understanding between the South Africa and China on the promoting of Bilateral Trade and Economic Co-operation (C&E 10.5)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 5 - Memorandum of Understanding between the South Africa and China on the promoting of Bilateral Trade and Economic Co-operation (C&E 10.5)","collection_order":423,"collection":1627,"post_modified":"2019-08-21 17:01:48","post_date":"2019-08-19 09:17:54"},{"ID":"19878","post_content":"

Schedule 10 (Customs Act) - Part 6 - Free Trade Agreement between EFTA States and the SACU States (C&E 10.6)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 6 - Free Trade Agreement between EFTA States and the SACU States (C&E 10.6)","collection_order":424,"collection":1627,"post_modified":"2019-08-21 16:59:33","post_date":"2019-08-19 09:18:56"},{"ID":"19880","post_content":"

Schedule 10 (Customs Act) - Part 6B (C&E 10.6B)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 6B (C&E 10.6B)","collection_order":425,"collection":1627,"post_modified":"2019-08-21 18:37:05","post_date":"2019-08-19 09:22:58"},{"ID":"19882","post_content":"

Schedule 10 (Customs Act) - Part 6C (C&E 10.6C)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 6C (C&E 10.6C)","collection_order":426,"collection":1627,"post_modified":"2019-08-21 16:46:25","post_date":"2019-08-19 09:33:26"},{"ID":"19884","post_content":"

Schedule 10 (Customs Act) - Part 6D (C&E 10.6D)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 6D (C&E 10.6D)","collection_order":427,"collection":1627,"post_modified":"2019-08-21 16:47:02","post_date":"2019-08-19 09:33:23"},{"ID":"19886","post_content":"

Schedule 10 (Customs Act) - Part 6E (C&E 10.6E)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 6E (C&E 10.6E)","collection_order":428,"collection":1627,"post_modified":"2019-08-21 16:56:53","post_date":"2019-08-19 09:25:20"},{"ID":"19888","post_content":"

Schedule 10 (Customs Act) - Part 7 - Preferential Trade Agreement between MERCOSUR and SACU (C&E 10.7)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 7 - Preferential Trade Agreement between MERCOSUR and SACU (C&E 10.7)","collection_order":429,"collection":1627,"post_modified":"2019-08-21 18:39:51","post_date":"2019-08-19 09:33:21"},{"ID":"19890","post_content":"

Schedule 10 (Customs Act) - Part 7 - Annex 1 (C&E 10.7.1)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 7 - Annex 1 (C&E 10.7.1)","collection_order":430,"collection":1627,"post_modified":"2019-08-21 16:56:08","post_date":"2019-08-19 09:27:22"},{"ID":"19892","post_content":"

Schedule 10 (Customs Act) - Part 7 - Annex 2 (C&E 10.7.2)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 7 - Annex 2 (C&E 10.7.2)","collection_order":431,"collection":1627,"post_modified":"2019-08-21 16:48:46","post_date":"2019-08-19 09:33:18"},{"ID":"19894","post_content":"

Schedule 10 (Customs Act) - Part 7 - Annex 4 (C&E 10.7.4)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 7 - Annex 4 (C&E 10.7.4)","collection_order":432,"collection":1627,"post_modified":"2019-08-21 16:49:52","post_date":"2019-08-19 09:33:15"},{"ID":"19896","post_content":"

Schedule 10 (Customs Act) - Part 7 - Annex 5 (C&E 10.7.5)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 7 - Annex 5 (C&E 10.7.5)","collection_order":433,"collection":1627,"post_modified":"2019-08-21 16:50:38","post_date":"2019-08-19 09:33:12"},{"ID":"19898","post_content":"

Schedule 10 (Customs Act) - Part 7 - Annex 6 (C&E 10.7.6)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 7 - Annex 6 (C&E 10.7.6)","collection_order":434,"collection":1627,"post_modified":"2019-08-21 16:51:28","post_date":"2019-08-19 09:33:09"},{"ID":"19900","post_content":"

Schedule 10 (Customs Act) - Part 7 - Annex 7 (C&E 10.7.7)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 7 - Annex 7 (C&E 10.7.7)","collection_order":435,"collection":1627,"post_modified":"2019-08-21 16:55:01","post_date":"2019-08-19 09:33:06"},{"ID":"22243","post_content":"

Schedule 10 (Customs Act) - Part 8 - Agreement establishing the African Continental Free Trade Area (AfCFTA)\u200b (C&E 10.8)<\/p>\n","post_title":"Schedule 10 (Customs Act) - Part 8 - Agreement establishing the African Continental Free Trade Area (AfCFTA)\u200b (C&E 10.8)","collection_order":436,"collection":1627,"post_modified":"2021-02-25 10:37:36","post_date":"2021-02-19 10:47:23"},{"ID":"15357","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11779) dated 25 August 2017.<\/strong><\/span><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

ESTATE DUTY ACT 45 OF 1955<\/strong><\/p>\n

<\/p>\n

(English text signed by the Governor-General)<\/p>\n

<\/p>\n

[Assented to: 15 June 1955] <\/em><\/p>\n

[Commencement date: 1 April 1955] <\/em><\/p>\n

<\/p>\n

as amended by: <\/strong><\/p>\n

<\/p>\n

(Pre-2014 amendments can found under \u201cOther information\u201d in the blue \u201cOptions\u201d button under each section or paragraph of the Act)<\/em><\/p>\n

<\/p>\n

Taxation Laws Amendment Act 25 of 2015<\/p>\n

Taxation Laws Amendment Act 15 of 2016<\/p>\n

Tax Administration Laws Amendment Act 13 of 2017<\/p>\n

Taxation Laws Amendment Act 17 of 2017<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018<\/p>\n

Taxation Laws Amendment Act 34 of 2019<\/p>\n

Taxation Laws Amendment Act 23 of 2020<\/span><\/span><\/p>\n

Tax Administration Laws Amendment Act 24 of 2020<\/span><\/p>\n

Taxation Laws Amendment Act 20 of 2021<\/p>\n

Tax Administration Laws Amendment Act 21 of 2021<\/p>\n

Tax Administration Laws Amendment Act 16 of 2022<\/p>\n


<\/p>\n

To report an issue, please contact us at service@hApp-e-tax.co.za<\/strong><\/span><\/p>\n

<\/p>\n

ACT<\/strong><\/h1>\n

<\/p>\n

To impose an estate duty upon the estates of deceased persons, to repeal the Death Duties Act, 1922, and to provide for matters incidental thereto.<\/strong><\/p>\n","post_title":"Estate Duty Act Citation","collection_order":2,"collection":1846,"post_modified":"2024-01-27 23:58:38","post_date":"2018-10-08 12:17:12"},{"ID":"15359","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/h1>\n","post_title":"ARRANGEMENT OF SECTIONS (EDA)","collection_order":3,"collection":1846,"post_modified":"2020-10-11 13:01:41","post_date":"2018-10-08 12:17:10"},{"ID":"15361","post_content":"

Section 1 \u2013 Definitions<\/a><\/p>\n

Section 2 \u2013 Levy of estate duty<\/a><\/p>\n

Section 3 \u2013 What constitutes an estate<\/a><\/p>\n

Section 4 \u2013 Net value of an estate<\/a><\/p>\n

Section 4A \u2013 Dutiable amount of an estate<\/a><\/p>\n

Section 5 \u2013 Determination of value of property<\/a><\/p>\n

Section 6 \u2013 Administration of Act\ufeff<\/a><\/p>\n

Section 7 \u2013 Rendering of returns<\/a><\/p>\n

Section 8 \u2013 [Repealed]<\/p>\n

Section 9 \u2013 Assessment of duty by Commissioner<\/a><\/p>\n

Section 9A \u2013 [Repealed]<\/p>\n

Section 9B \u2013 [Repealed]<\/p>\n

Section 9C \u2013 Payment of duty<\/a><\/p>\n

Section 10 \u2013 Payment of interest<\/a><\/p>\n

Section 11 \u2013 Person liable for duty<\/a><\/p>\n

Section 12 \u2013 Duty payable by executor<\/a><\/p>\n

Section 13 \u2013 Right of recovery by executor<\/a><\/p>\n

Section 14 \u2013 Right to mortgage property<\/a><\/p>\n

Section 15 \u2013 Recovery of duty paid in certain cases<\/a><\/p>\n

Section 16 \u2013 Deduction of transfer duty and donations tax<\/a><\/p>\n

Section 17 \u2013 No account to be filed by Master before duty is paid or secured<\/a><\/p>\n

Section 18 \u2013 No property to be delivered by executor before duty provided for<\/a><\/p>\n

Section 19 \u2013 [Repealed]<\/p>\n

Section 20 \u2013 Expenditure incurred by executor<\/a><\/p>\n

Section 21 \u2013 [Repealed]<\/p>\n

Section 22 \u2013 [Repealed]<\/p>\n

Section 23 \u2013 [Repealed]<\/p>\n

Section 24 \u2013 [Repealed]<\/p>\n

Section 25 \u2013 [Repealed]<\/p>\n

Section 26 \u2013 Prevention of, or relief from double taxation<\/a><\/p>\n

Section 27 \u2013 [Repealed]<\/p>\n

Section 28 \u2013 Offences<\/a><\/p>\n

Section 29 \u2013 Regulations<\/a><\/p>\n

Section 30 \u2013 [Repealed]<\/p>\n

Section 31 \u2013 Repeal of laws<\/a><\/p>\n

Section 32 \u2013 Short title and date of commencement<\/a><\/p>\n

First Schedule\u00a0\u2013 Rate of estate duty<\/a><\/p>\n

Second Schedule \u2013 Laws repealed<\/a><\/p>\n","post_title":"Estate Duty Act Index","collection_order":4,"collection":1846,"post_modified":"2024-01-27 23:58:08","post_date":"2018-10-08 12:17:08"},{"ID":"15363","post_content":"

1. Definitions<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In this Act and in any regulations made thereunder, unless the context otherwise indicates -<\/span><\/p>\n","post_title":"Section 1 (Estate Duty Act) - Definitions","collection_order":5,"collection":1846,"post_modified":"2018-10-19 10:47:57","post_date":"2018-10-08 12:17:06"},{"ID":"15421","post_content":"

\u201cchild\u201d<\/strong>, in relation to any person, includes any person adopted by him -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 under any law of the Republic; or<\/span><\/p>\n

[Paragraph (a) substituted by section 5 of Act 86 of 1987]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 under the law of any country other than the Republic, provided the adopted person is under such law accorded the status of a legitimate child of the adoptive parent and the adoption was made at a time when the adoptive parent was ordinarily resident in such country;<\/span><\/p>\n

[Definition of \u201cchild\u201d inserted by section 7 of Act 77 of 1964]<\/span><\/p>\n","post_title":"\"Child\" definition of section 1 of Estate Duty Act","collection_order":6,"collection":1846,"post_modified":"2018-10-19 10:57:01","post_date":"2018-10-08 12:19:55"},{"ID":"15424","post_content":"

\u201cclose corporation\u201d<\/strong> means a close corporation within the meaning of the Close Corporations Act, 1984 (Act No. 69 of 1984);<\/p>\n

[Definition of \u201cclose corporation\u201d inserted by section 6 of Act 97 of 1993]<\/span><\/p>\n","post_title":"\"Close corporate\" definition of section 1 of Estate Duty Act","collection_order":7,"collection":1846,"post_modified":"2018-10-19 10:58:09","post_date":"2018-10-08 12:20:34"},{"ID":"15426","post_content":"

\u201cCommissioner\u201d<\/strong> means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;<\/p>\n

[Definition of \u201cCommissioner\u201d deleted by section 7 of Act 77 of 1964, inserted by section 9 of Act 106 of 1980, substituted by section 34 of Act 34 of 1997 and section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"\"Commissioner\" definition of section 1 of Estate Duty Act","collection_order":8,"collection":1846,"post_modified":"2018-10-20 18:43:54","post_date":"2018-10-08 12:27:45"},{"ID":"15428","post_content":"

\u201ccompany\u201d<\/strong> includes any association incorporated or registered under any law in force in the Republic and any association which, although not so incorporated or registered, carries on business or has an office or place of business or maintains a share transfer register in the Republic;<\/p>\n","post_title":"\"Company\" definition of section 1 of Estate Duty Act","collection_order":9,"collection":1846,"post_modified":"2018-10-19 10:58:53","post_date":"2018-10-08 12:21:28"},{"ID":"15430","post_content":"

\u201cdomestic policy\u201d<\/strong> means any life policy as defined in section 1 of the Long-term Insurance Act, 1998 (Act No. 52 of 1998), issued anywhere upon an application made or presented to a representative of an insurer (or to any person on behalf of such a representative) at any place in the Republic, excluding a life policy which has been made payable at a place outside the Republic at the request of the owner, but including any life policy issued outside the Republic which has subsequently been made payable in the Republic at the request of the owner;<\/p>\n

[Definition of \u201cdomestic policy\u201d inserted by section 6 of Act 30 of 2000]<\/span><\/p>\n","post_title":"\"Domestic policy\" definition of section 1 of Estate Duty Act","collection_order":10,"collection":1846,"post_modified":"2018-10-20 18:44:15","post_date":"2018-10-08 12:27:43"},{"ID":"15432","post_content":"

\u201cduty\u201d<\/strong> means estate duty payable under this Act;<\/p>\n

[Definition of \u201cduty\u201d amended by section 1 of Act 65 of 1960 and substituted by section 3 of Act 92 of 1971]<\/span><\/p>\n","post_title":"\"Duty\" definition of section 1 of Estate Duty Act","collection_order":11,"collection":1846,"post_modified":"2018-10-19 11:00:08","post_date":"2018-10-08 12:27:41"},{"ID":"15434","post_content":"

\u201cexecutor\u201d<\/strong> means any person to whom letters of administration or of executorship have been granted by a Master in respect of the estate of a deceased person under any law relating to the administration of estates, or whose appointment as assumed executor of such an estate has been endorsed by a Master under such law, or who liquidates or distributes such an estate in pursuance of a direction of a Master, and includes a person acting or authorized to act under letters of administration or of executorship granted outside the Republic but signed and sealed by a Master for use within the Republic and, in any case where the estate is not required to be administered under the supervision of the Master, the person administering the estate;<\/p>\n

[Definition of \u201cexecutor\u201d substituted by section 3 of Act 92 of 1971]<\/span><\/p>\n","post_title":"\"Executor\" definition of section 1 of Estate Duty Act","collection_order":12,"collection":1846,"post_modified":"2018-10-19 11:00:05","post_date":"2018-10-08 12:27:39"},{"ID":"15436","post_content":"

\u201cfair market value\u201d<\/strong>, means -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the price which could be obtained upon a sale of the property between a willing buyer and a willing seller dealing at arm\u2019s length in an open market; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in relation to immovable property on which a bona fide farming undertaking\u00a0is being\u00a0 carried\u00a0 on\u00a0 in\u00a0 the\u00a0 Republic, the\u00a0 amount determined by reducing the price which could be obtained upon a sale of the property between a willing buyer and a willing seller dealing at arm\u2019s length in an open market by 30 per cent;<\/span><\/p>\n

[Definition of \u201cfair market value\u201d inserted by section 1 of Act 59 of 1957, amended by section 1 of Act 65 of 1960 and section 7 of Act 87 of 1988 and substituted by section 1 of Act 32 of 2005]<\/span><\/p>\n","post_title":"\"Fair market value\" definition of section 1 of Estate Duty Act","collection_order":13,"collection":1846,"post_modified":"2018-10-19 11:20:04","post_date":"2018-10-08 12:27:37"},{"ID":"15438","post_content":"

\u201cfamily company\u201d<\/strong>, in relation to a deceased person, means any company (other than a company whose shares are quoted on a recognized stock exchange) which at any relevant time was controlled or capable of being controlled directly or indirectly, whether through a majority of the shares thereof or any other interest therein or in any other manner whatsoever, by the deceased or by the deceased and one or more of his relatives;<\/p>\n

[Definition of \u201cfamily company\u201d inserted by section 7 of Act 77 of 1964, deleted by section 6 of Act 97 of 1993 and inserted by section 2 of Act 140 of 1993]<\/span><\/p>\n","post_title":"\"Family company\" definition of section 1 of Estate Duty Act","collection_order":14,"collection":1846,"post_modified":"2018-10-19 11:02:07","post_date":"2018-10-08 12:27:35"},{"ID":"15440","post_content":"

\u201cliquidation and distribution account\u201d<\/strong> means the account required to be rendered by an executor to a Master in accordance with section 35 of the Administration of Estates Act, 1965 (Act No. 66 of 1965), or where the provisions of section 68 of the Administration of Estates Act, 1913 (Act No. 24 of 1913), apply, the account required to be rendered by an executor to a Master in accordance with the last-mentioned section;<\/p>\n

[Definition of \u201cliquidation and distribution account\u201d inserted by section 3 of Act 92 of 1971]<\/span><\/p>\n","post_title":"\"Liquidation and distribution account\" definition of section 1 of Estate Duty Act","collection_order":15,"collection":1846,"post_modified":"2018-10-20 18:44:34","post_date":"2018-10-08 12:27:33"},{"ID":"15442","post_content":"

\u201cMaster\u201d<\/strong> in relation to any matter, property or estate, means the Master or Assistant Master of the High Court appointed under the Administration of Estates Act, 1965, who has jurisdiction in respect of that matter, property or estate;<\/p>\n

[Definition of \u201cMaster\u201d amended by section 3 of Act 92 of 1971 and section 5 of Act 27 of 1997]<\/span><\/p>\n","post_title":"\"Master\" definition of section 1 of Estate Duty Act","collection_order":16,"collection":1846,"post_modified":"2018-10-19 11:10:10","post_date":"2018-10-08 12:27:31"},{"ID":"15444","post_content":"

\u201crelative\u201d<\/strong>, in relation to any person, means the spouse of such person or anybody related to him or his spouse within the third degree of consanguinity, or any spouse of anybody so related, and for the purpose of determining the relationship between any child referred to in the definition of \u201cchild\u201d in this subsection and any other person, such child shall be deemed to be related to its adoptive parent in the first degree of consanguinity;<\/p>\n

[Definition of \u201crelative\u201d inserted by section 7 of Act 77 of 1964]<\/span><\/p>\n","post_title":"\"Relative\" definition of section 1 of Estate Duty Act","collection_order":17,"collection":1846,"post_modified":"2018-10-19 11:10:08","post_date":"2018-10-08 12:27:29"},{"ID":"15446","post_content":"

\u201cSouth African Revenue Service\u201d<\/strong> means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997;<\/p>\n

[Definition of \u201cSouth African Revenue Service\u201d inserted by section 34 of Act 34 of 1997]<\/span><\/p>\n","post_title":"\"South African Revenue Service\" definition of section 1 of Estate Duty Act","collection_order":18,"collection":1846,"post_modified":"2018-10-20 18:45:29","post_date":"2018-10-08 12:27:27"},{"ID":"15448","post_content":"

\u201cspouse\u201d<\/strong>, in relation to any deceased person, includes a person who at the time of death of such deceased person was the partner of such person-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 in a marriage or customary union recognised in terms of the laws of the Republic;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 in a union recognised as a marriage in accordance with the tenets of any religion; or<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 in a same-sex or heterosexual union which the Commissioner is satisfied is intended to be permanent:<\/span><\/p>\n

<\/p>\n

Provided that a marriage or union contemplated in paragraph (b) or (c) shall, in the absence of proof to the contrary, be deemed to be a marriage or union without community of property.<\/p>\n

[Definition of \u201cspouse\u201d inserted by section 1 of Act 59 of 2000 and amended by section 3 of Act 5 of 2001]<\/span><\/p>\n","post_title":"\"Spouse\" definition of section 1 of Estate Duty Act","collection_order":19,"collection":1846,"post_modified":"2018-10-19 11:19:54","post_date":"2018-10-08 12:27:25"},{"ID":"15450","post_content":"

\u201cstocks or shares\u201d<\/strong> in relation to any company means any part of the share capital or members\u2019 interest of that company and includes any debenture, debenture stock or any other like form of marketable security.<\/p>\n

[Definition of \u201cstocks or shares\u201d substituted by section 6 of Act 97 of 1993]<\/span><\/p>\n","post_title":"\"Stocks or shares\" definition of section 1 of Estate Duty Act","collection_order":20,"collection":1846,"post_modified":"2018-10-19 11:19:52","post_date":"2018-10-08 12:27:23"},{"ID":"15452","post_content":"

\u201cTax Administration Act\u201d<\/strong>, means the Tax Administration Act, 2011.<\/p>\n

[Definition of \u201cTax Administration Act\u201d inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n


<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.<\/span><\/p>\n

[Subsection (2) added by section 1 of Act 59 of 1957, amended by section 1 of Act 65 of 1960, section 3 of Act 92 of 1971 and section 8 of Act 88 of 1996, deleted by section 1 of Act 32 of 2005 and inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"\"Tax Administration Act\" definition of section 1 of Estate Duty Act","collection_order":21,"collection":1846,"post_modified":"2018-10-19 11:19:50","post_date":"2018-10-08 12:27:21"},{"ID":"15366","post_content":"

2. Levy of estate duty<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 There shall be charged, levied and collected in respect of the estate of every person who dies on or after the first day of April, 1955, a duty to be known as an estate duty.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Estate duty shall be charged upon the dutiable amount of the estate calculated in accordance with the provisions of this Act, and shall be levied at the rate set out in the First Schedule.<\/span><\/p>\n

[Subsection 2 amended by section 8 of Act 87 of 1988]<\/span><\/p>\n","post_title":"Section 2 (Estate Duty Act) - Levy of estate duty","collection_order":22,"collection":1846,"post_modified":"2018-10-19 11:21:00","post_date":"2018-10-08 12:00:24"},{"ID":"15368","post_content":"

3. What constitutes an estate<\/span><\/strong><\/p>\n\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purposes of this Act the estate of any person shall consist of all property of that person as at the date of his death and of all property which in accordance with this Act is deemed to be property of that person at that date.<\/span><\/p>\n\n

(2)\u00a0\u00a0\u00a0\u00a0 \u201cProperty\u201d<\/strong> means any right in or to property, movable or immovable, corporeal or incorporeal, and includes \u2013<\/span><\/p>\n\n

(a)\u00a0\u00a0\u00a0\u00a0 any fiduciary, usufructuary or other like interest in property (including a right to an annuity charged upon property) held by the deceased immediately prior to his death;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 any right to an annuity (other than a right to an annuity charged upon any property) enjoyed by the deceased immediately prior to his death which accrued to some other person on the death of the deceased,<\/span><\/p>\n

\n<\/p>

(bA)\u00a0\u00a0\u00a0\u00a0 .\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Paragraph (bA)\u00a0inserted by\u00a0section 2(1)\u00a0of\u00a0Act 25 of 2015, substituted by\u00a0section 1(1)\u00a0of\u00a0Act 17 of 2017\u00a0and by\u00a0section 1(1)\u00a0of\u00a0Act 34 of 2019\u00a0and deleted by\u00a0section 1(1)(a)\u00a0of\u00a0Act 23 of 2020\u00a0deemed effective on 30 October, 2019 and applicable in respect of (a) the estate of a person who dies on or after that date; and (b) any contributions made on or after 1 March, 2016]<\/span><\/p>\n\n

but does not include \u2013<\/p>\n\n

(c)\u00a0\u00a0\u00a0\u00a0 in the case of a deceased who was not ordinarily resident in the Republic at the date of his death, any right in immovable property situate outside the Republic;<\/span><\/p>\n

[Paragraph (c) substituted by section 2 of Act 65 of 1960]<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 any right in movable property physically situate outside the Republic if the deceased was not ordinarily resident in the Republic at the date of his death;<\/span><\/p>\n

[Paragraph (d) amended by section 2 of Act 65 of 1960]<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 any debt not recoverable or right of action not enforceable in the Courts of the Republic if the deceased was not ordinarily resident in the Republic at the date of his death;<\/span><\/p>\n

[Paragraph (e) substituted by section 2 of Act 65 of 1960]<\/span><\/p>\n

\n<\/p>

(f)\u00a0\u00a0\u00a0\u00a0 any goodwill, licence, patent, design, trade mark, copyright or other similar right not registered or enforceable in the Republic or attaching to any trade, business or profession in the Republic if the deceased was not ordinarily resident in the Republic at the date of his death;<\/span><\/p>\n

[Paragraph (f) amended by section 2 of Act 65 of 1960]<\/span><\/p>\n

\n<\/p>

(g)\u00a0\u00a0\u00a0\u00a0 in the case of a deceased who was not ordinarily resident in the Republic at the date of his death \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any stocks or shares held by him in a body corporate which is not a company; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 any stocks or shares held by him in a company, provided any transfer whereby any change of ownership in such stocks or shares is recorded is not required to be registered in the Republic;<\/span><\/p>\n

[Paragraph (g) substituted by section 2 of Act 65 of 1960]<\/span><\/p>\n

\n<\/p>

(h)\u00a0\u00a0\u00a0\u00a0 any rights to any income produced by or proceeds derived from any property referred to in paragraph (e), (f) or (g).<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 so much of any benefit which is due and payable by, or in consequence of membership or past membership of, any pension fund, pension preservation fund, provident fund, provident preservation fund or retirement annuity fund as defined in the Income Tax Act, 1962 (Act No. 58 of 1962), on or as a result of the death of the deceased.<\/span><\/p>\n

[Paragraph (i) added by section 2 of Act 60 of 2008]<\/span><\/p>\n\n

(3)\u00a0\u00a0\u00a0\u00a0 Property which is deemed to be property of the deceased includes \u2013<\/span><\/p>\n\n

(a)\u00a0\u00a0\u00a0\u00a0 so much of any amount due and recoverable under any policy of insurance which is a \u201cdomestic policy\u201d, upon the life of the deceased as exceeds the aggregate amount of any premiums or consideration proved to the satisfaction of the Commissioner to have been paid by any person who is entitled to the amount due under the policy, together with interest at six per cent per annum calculated upon such premiums or consideration from the date of payment to the date of death: Provided that the foregoing provisions of this paragraph shall not apply in respect of any amount due and recoverable under a policy of insurance, if \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the amount due under such policy is recoverable by the surviving spouse or child of the deceased under a duly registered ante-nuptial or post-nuptial contract; or<\/span><\/p>\n

\n<\/p>

(iA)\u00a0\u00a0 the Commissioner is satisfied that the policy was taken out or acquired by a person who on the date of death of the deceased was a partner of the deceased, or held any share or like interest in a company in which the deceased on that date held any share or like interest, for the purpose of enabling that person to acquire the whole or part of \u2013<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0the deceased\u2019s interest in the partnership concerned; or<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 the deceased\u2019s share or like interest in that company and any claim by the deceased against that company,<\/span><\/p>\n

\n<\/p>

and that no premium on the policy was paid or borne by the deceased; or<\/p>\n

[Subparagraph (iA) inserted by section 2 of Act 92 of 1983 and substituted by section 4 of Act 1981 of 1985]<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 except where the provisions of paragraph (i) or (iA) of this proviso apply, the Commissioner is satisfied and remains satisfied that such policy was not effected by or at the instance of the deceased, that no premium on such policy was paid or borne by the deceased, that no amount due or recoverable under such policy has been or will be paid into the estate of the deceased and that no such amount has been or will be paid to, or utilized for the benefit of, any relative of the deceased or any person who was wholly or partly dependent for his maintenance upon the deceased or any company which was at any time a family company in relation to the deceased;<\/span><\/p>\n

[Sub-para (ii) amended by section 2 of Act 92 of 1983]<\/span><\/p>\n

[Paragraph (a) amended by section 2 of Act 81 of 1965, substituted by section 4 of Act 1992 of 1971 and section 7 of Act 30 of 2000]<\/span><\/p>\n

\n<\/p>

(a)bis<\/em> \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (a)bis<\/em> inserted by section 2 of Act 81 of 1965, substituted by section 3 of Act 102 of 79, section 10 of Act 106 of 1980 and section 2 of Act 92 of 83, amended by section 6 of Act 27 of 1997, substituted by section 13 of Act 30 of 1998 and deleted by section 2 of Act 60 of 2008]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 any property donated by the deceased in terms of a donation which was exempt from donations tax under section 56(1)(c) or (d) of the Income Tax Act, 1962 (Act No. 58 of 1962), if that property is not otherwise included as property of the deceased for purposes of this Act;<\/span><\/p>\n

[Paragraph (b) substituted by section 5 of Act 31 of 2005 with effect from 8 November 2005]<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (c) amended by section 8 of Act 77 of 1964, section 3 of Act 89 of 1972 and section 4 of Act 81 of 1985 and deleted by section 9 of Act 87 of 1988]<\/span><\/p>\n

\n<\/p>

(cA)\u00a0 the amount of any claim acquired by the estate of the deceased under section 3 of the Matrimonial Property Act, 1984, against the deceased\u2019s spouse or the estate of his deceased spouse, in respect of any accrual contemplated in that section;<\/span><\/p>\n

[Paragraph (cA) inserted by section 4 of Act 81 of 1985]<\/span><\/p>\n

\n<\/p>

(cB)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (cB) inserted by section 9 of Act 87 of 1988 and deleted by section 7 of Act 97 of 1993]<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 property (being property not otherwise chargeable under this Act or the full value of which is not otherwise required to be taken into account in the determination of the dutiable amount of the estate) of which the deceased was immediately prior to his death competent to dispose for his own benefit or for the benefit of his estate.<\/span><\/p>\n

[Paragraph (d) substituted by section 2 of Act 65 of 1960]<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0\u00a0so much of the amount of any contribution made by the deceased in consequence of membership or past membership of any pension fund, provident fund, or retirement annuity fund, as was allowed as a deduction in terms of paragraph 5 of the Second Schedule to the Income Tax Act, 1962 (Act 58 of 1962), to determine the taxable portion of the lump sum benefit that is deemed to have accrued to the deceased immediately prior to his or her death.<\/span><\/p>\n

[Paragraph (e)\u00a0added by\u00a0section 1(1)(b)\u00a0of\u00a0Act 23 of 2020\u00a0deemed effective on 30 October, 2019 and applicable in respect of (a) the estate of a person who dies on or after that date; and (b) any contributions made on or after 1 March, 2016]<\/span><\/p>\n\n

(4)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) amended by section 8 of Act 77 of 1964 and section 4 of Act 92 of 1971, substituted by section 9 of Act 87 of 1988 and deleted by section 7 of Act 97 of 1993]<\/span><\/p>\n\n

(5)\u00a0\u00a0\u00a0\u00a0 For purposes of paragraph (d) of subsection (3) \u2013<\/span><\/p>\n\n

(a)\u00a0\u00a0\u00a0\u00a0 the term \u201cproperty\u201d shall be deemed to include the profits of any property;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 a person shall be deemed to have been competent to dispose of any property \u2013<\/span><\/p>\n\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 if he had such power as would have enabled him, if he were sui juris<\/em>, to appropriate or dispose of such property as he saw fit whether exercisable by will, power of appointment or in any other manner;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 if under any deed of donation, settlement, trust or other disposition made by him he retained the power to revoke or vary the provisions thereof relating to such property;<\/span><\/p>\n\n

(c)\u00a0\u00a0\u00a0\u00a0 the power to appropriate, dispose, revoke or vary contemplated in paragraph (b) shall be deemed to exist if the deceased could have obtained such power directly or indirectly by the exercise, either with or without notice, of power exercisable by him or with his consent;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 the expression \u201cproperty of which the deceased was immediately prior to his death competent to dispose\u201d shall not include the share of a spouse of a deceased in any property held in community of property between the deceased and such spouse immediately prior to his death.<\/span><\/p>\n

[Subsection (5) inserted by section 2 of Act 65 of 1960]<\/span><\/p>\n","post_title":"Section 3 (Estate Duty Act) - What constitutes estate duty","collection_order":23,"collection":1846,"post_modified":"2023-01-30 22:13:38","post_date":"2018-10-08 12:17:04"},{"ID":"15370","post_content":"

4. Net value of an estate<\/span><\/strong><\/p>\n

<\/p>\n

The net value of any estate shall be determined by making the following deductions from the total value of all property included therein in accordance with section 3<\/a>, that is to say \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 so much of the funeral, tombstone and death-bed expenses of the deceased which the Commissioner considers to be fair and reasonable;<\/span><\/p>\n

[Paragraph (a) substituted by section 8 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 all debts due by the deceased to persons ordinarily resident within the Republic (other than any debt which constitutes a claim by such a person to property donated by the deceased in terms of a donation which was exempt from donations tax under section 56(1)(c) or (d) of the Income Tax Act, 1962 (Act No. 58 of 1962)), which it is proved to the satisfaction of the Commissioner have been discharged from property included in the estate;<\/span><\/p>\n

[Paragraph (b) substituted by section 6 of Act 31 of 2005 with effect from 8 November 2005]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 all costs which have been allowed by the Master in the administration and liquidation of the estate, other than expenses incurred in the management and control of any income accruing to the estate after the date of death;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 all expenditure incurred in carrying out the requirements of the Master or the Commissioner in pursuance of the provisions of this Act;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 the amount included in the total value of all property of the deceased as representing the value of any right in or to property situate outside the Republic acquired by the deceased \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 before he became ordinarily resident in the Republic for the first time; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 after he became ordinarily resident in the Republic for the first time, by \u2013<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0a donation if at the date of the donation the donor was a person (other than a company) not ordinarily resident in the Republic; or<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 inheritance from a person who at the date of his death was not ordinarily resident in the Republic; or<\/span><\/p>\n

[Subparagraph (ii) substituted by section 1 of Act 104 of 1976]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 out of the profits and proceeds of any such property proved to the satisfaction of the Commissioner to have been acquired out of such profits or proceeds;<\/span><\/p>\n

[Paragraph (e) substituted by section 3 of Act 65 of 1960]<\/span><\/p>\n

<\/p>\n

(f) \u00a0\u00a0\u00a0\u00a0 any debts due by the deceased to persons ordinarily resident outside the Republic (other than any debt which constitutes a claim by such a person to property donated by the deceased in terms of a donation which was exempt from donations tax under section 56(1)(c) or (d) of the Income Tax Act, 1962 (Act No. 58 of 1962)), which have been discharged from property included in the estate to the extent that the amount of such debts is proved to the satisfaction of the Commissioner to exceed the value of any assets of the deceased outside the Republic and not so included;<\/span><\/p>\n

[Paragraph (f) substituted by section 6 of Act 31 of 2005 with effect from 8 November 2005]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 the value of any interest included as property of the deceased under paragraph (a) of subsection (2) of section three where such interest was held by the deceased by virtue of a donation to him by the person to whom the right of enjoyment of the property in which the deceased held the interest, accrues or, where the interest consists of a right to an annuity charged upon property, by the person who is the owner of that property;<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 the value of any property included in the estate which has not been allowed as a deduction under any other provision of this section which accrues or accrued to \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 any public benefit organisation which is exempt from tax in terms of section 10(1)(cN) of the Income Tax Act, 1962 (Act No. 58 of 1962); or<\/span><\/p>\n

[Subparagraph (i) substituted by section 8 of Act 97 of 1993 and section 8 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(iA)\u00a0\u00a0 any institution, board or body, which is exempt from tax in terms of section 10(1)(cA)(i) of the Income Tax Act, 1962 (Act No. 58 of 1962), which has as its sole or principal object the carrying on of any public benefit activity contemplated in section 30 of that Act; or<\/span><\/p>\n

[Subparagraph (iA) inserted by section 4 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subparagraph (ii) deleted by section 8 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 the State or any \u201cmunicipality\u201d as defined in section 1 of the Income Tax Act, 1962 (Act No. 58 of 1962); or<\/span><\/p>\n

[Subparagraph (iii) substituted by section 2 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subparagraph (iv) amended by section 7 of Act 27 of 1997 and deleted by section 8 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subparagraph (v) added by section 3 of Act 20 of 94 and deleted by section 7 of Act 27 of 1997]<\/span><\/p>\n

[Paragraph (h) amended by section 9 of Act 71 of 1961 and section 3 of Act 81 of 1965, substituted by section 6 of Act 86 of 1987 and section 10 of Act 87 of 1988 and amended by section 4 of Act 30 of 2002 and section 5 of Act 74 of 2002]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the amount by which the value of any property included in the estate has been enhanced by any improvements made to the property concerned \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 at the expense of the person to whom such property accrues on the death of the deceased; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 during the lifetime of the deceased and with his consent;<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 the amount by which the value of any fiduciary, usufructuary or other like interest which ceased upon the death of the deceased has been enhanced by any improvements made to the property concerned \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 at the expense of the person to whom the benefit arising by reason of the cessation of such interest upon the death of the deceased, accrues; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 during the lifetime of the deceased and with his consent;<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (k) substituted by section 9 of Act 77 of 1964, section 3 of Act 81 of 1965, section 2 of Act 94 of 1967 and section 2 of Act 70 of 1975, amended by section 4 of Act 102 of 79 and section 11 of Act 106 of 1980 and deleted by section 10 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (l) added by section 2 of Act 59 of 1957, substituted by section 9 of Act 71 of 1961, section 9 of Act 77 of 1964, section 3 of Act 81 of 1965, section 2 of Act 94 of 1967, section 5 of Act 92 of 1971, section 2 of Act 70 of 1975 and section 1 of Act 104 of 1976, amended by section 4 of Act 102 of 1979, section 11 of Act 106 of 1980 and section 3 of Act 99 of 1981 and deleted by section 10 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(lA)\u00a0\u00a0 the amount of any claim against the estate acquired under section 3 of the Matrimonial Property Act, 1984 (Act No. 88 of 1984), by the surviving spouse of the deceased or by the estate of his deceased spouse, in respect of an accrual contemplated in that section;<\/span><\/p>\n

[Paragraph (lA) inserted by section 5 of Act 81 of 1985]<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 the value of any usufructuary or other like interest in property and of any right to an annuity charged upon property, included as property of the deceased under section 3(2)(a), if such interest or right was created by a predeceased spouse of the deceased and \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the property over which the deceased enjoyed such interest or right formed part of the estate of such predeceased spouse; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 no deduction in respect of the value of such interest or right was allowable in the determination of the net value of the estate of the predeceased spouse under the provisions of paragraph (q) of this section;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 14 of Act 30 of 1998]<\/span><\/p>\n

[Paragraph (m) added by section 2 of Act 59 of 1957 and substituted by section 6 of Act 86 of 1987 and section 10 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(n)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (n) added by section 2 of Act 59 of 1957 and deleted by section 10 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(o)\u00a0\u00a0\u00a0\u00a0 any amount included in the estate in respect of \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the value of books, pictures, statuary or other objects of art; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 so much of the value of any shares in a body corporate as is attributable to such body\u2019s ownership of books, pictures, statuary or other objects of art,<\/span><\/p>\n

<\/p>\n

if such books, pictures, statuary or other objects of art have been lent under a notarial deed to the government of the Republic in the national, provincial or local sphere for a period of not less than thirty years, and the deceased died during such period;<\/p>\n

[Words following subparagraph (ii) substituted by section 3 of Act 31 of 2013 effective on 12 December 2013]<\/span><\/p>\n

[Paragraph (o) added by section 9 of Act 71 of 1961 and amended by section 10 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(p)\u00a0\u00a0\u00a0\u00a0 so much of the value of any property deemed to be property of the deceased by virtue of the provisions of section 3<\/a>(3) as has not been deducted under any of the other provisions of this section and as the Commissioner is satisfied has been taken into account under the provisions of section 5<\/a>(1)(f)bis<\/em> in the determination of the value of any company shares or a member\u2019s interest in a close corporation included as property in the estate;<\/span><\/p>\n

[Paragraph (p) added by section 9 of Act 77 of 1964 and substituted by section 8 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(q)\u00a0\u00a0\u00a0\u00a0 so much of the value of any property included in the estate which has not been allowed as a deduction under the foregoing provisions of this section, as accrues to the surviving spouse of the deceased: Provided that \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the deduction allowable under the provisions of this paragraph shall be reduced by so much of any amount as the surviving spouse is required in terms of the will of the deceased to dispose of to any other person or trust;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 no deduction shall be allowed under the provisions of this paragraph in respect of any property which accrues to a trust established by the deceased for the benefit of the surviving spouse, if the trustee of such trust has a discretion to allocate such property or any income therefrom to any person other than the surviving spouse.<\/span><\/p>\n

[Paragraph (q) added by section 5 of Act 81 of 1985 and substituted by section 6 of Act 86 of 1987]<\/span><\/p>\n

[Section 4 amended by section 5 of Act 92 of 1971]<\/span><\/p>\n","post_title":"Section 4 (Estate Duty Act) - Net value of an estate","collection_order":24,"collection":1846,"post_modified":"2018-10-20 18:50:32","post_date":"2018-10-08 12:01:19"},{"ID":"15372","post_content":"

4A.\u00a0\u00a0\u00a0\u00a0Dutiable amount of an estate<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to subsections (2) and (3), the dutiable amount of the estate of any person shall be determined by deducting from the net value of that estate, as determined in accordance with section 4<\/a>, an amount of R3,5 million.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where a person was the spouse at the time of death of one or more previously deceased persons, the dutiable amount of the estate of that person shall be determined by deducting from the net value of that estate, as determined in accordance with section 4<\/a>, an amount equal to the amount specified in subsection (1)-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 multiplied by two; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 reduced by the amount deducted from the net value of the estate of any one of the previously deceased persons in accordance with this section.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Where a person was one of the spouses at the time of death of a previously deceased person, the dutiable amount of the estate of that person shall be determined by deducting from the net value of that estate, as determined in accordance with section 4<\/a>, an amount equal to the sum of-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0the amount specified in subsection (1); and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 the amount specified in subsection (1) divided by the number of spouses, reduced by an amount which is determined by dividing the amount deducted, in accordance with this section, from the net value of the estate of the previously deceased person by the number of spouses of that previously deceased person.<\/span><\/p>\n

[Paragraph (b) substituted by section 4 of Act 7 of 2010 effective on 1 January 2010]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 The amount contemplated in subsection (2)(b) or (3)(b) shall not exceed the amount specified in subsection (1).<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Subsections (2) and (3) shall not apply unless the executor of the estate of that person submits, at the time and in the manner and form prescribed by the Commissioner, to the Commissioner a copy of a return submitted to the Commissioner in terms of section 7<\/a> or other relevant material that the Commissioner may regard as reasonable in respect of the estate of the previously deceased person.<\/span><\/p>\n

[Subsection (5) substituted by section 2 of Act 15 of 2016 effective on 19 January 2017]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 Where a person and his or her spouse die simultaneously, the person of whom the net value of\u00a0 the estate, determined in accordance with section 4<\/a>, is the smallest must be deemed for the purposes of this section to have died immediately prior to his or her spouse.<\/span><\/p>\n

[Subsection (6) added by section 4 of Act 7 of 2010 effective on 1 January 2010]<\/span><\/p>\n

[Section 4A inserted by section 6 of Act 92 of 1971, amended by section 3 of Act 95 of 78, section 5 of Act 102 of 1979, section 12 of Act 106 of 1980, section 4 of Act 99 of 1981, section 6 of Act 81 of 1985 and section 2 of Act 71 of 86, substituted by section 11 of Act 87 of 1988, amended by section 5 of Act 30 of 2002 and section 17 of Act 9 of 2006 and substituted by section 1 of Act 8 of 2007 and section 5 of Act 17 of 2009]<\/span><\/p>\n","post_title":"Section 4A (Estate Duty Act) - Dutiable amount of an estate","collection_order":25,"collection":1846,"post_modified":"2018-10-20 18:52:17","post_date":"2018-10-08 12:01:52"},{"ID":"15374","post_content":"

5. Determination of value of property <\/span><\/strong><\/p>\n

[Heading substituted by section 12 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The value of any property for the purposes of the inclusion thereof in the estate of any person in terms of section 3<\/a> or the deduction thereof in terms of section 4<\/a> determined as at the date of death of that person, shall be-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the case of property, other than such property as is referred to in paragraph (f)bis<\/em> or the proviso to paragraph (g), disposed of by a purchase and sale which in the opinion of the Commissioner is a bona fide<\/em> purchase and sale in the course of the liquidation of the estate of the deceased, the price realized by such sale;<\/span><\/p>\n

[Paragraph (a) amended by section 4 of Act 65 of 1960]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in the case of any such fiduciary, usufructuary or other like interest in property as is referred to in paragraph (a) of section 3<\/a>(2), an amount determined by capitalizing at twelve per cent the annual value of the right of enjoyment of the property in which the deceased held any such fiduciary, usufructuary or other like interest, to the extent to which the person who upon the cessation of the said interest of the deceased in consequence of the death of the deceased becomes entitled to any right of enjoyment of such property of whatever nature, over the expectation of life of such person, or if such right of enjoyment is to be held for a lesser period than the life of such person, over such lesser period: Provided that in any case in which it is proved to the satisfaction of the Commissioner that such person paid any consideration for the right of ownership in the property whereby he became entitled to the right of enjoyment of the property upon the death of the deceased, the value shall be so much of the value so arrived at as exceeds the amount of such consideration together with interest thereon calculated at six per cent per annum from the date of payment of such consideration to the date of death of the deceased: Provided further that where upon the cessation of the interest of the deceased in any property, there accrues to the holder of the bare dominium therein, the full ownership in that property, the value of the advantage or benefit so accruing by reason of the cessation of the interest held by the deceased, shall not exceed the difference between the fair market value of that property as at the date of such cessation and the value of the bare dominium as at the date when such bare dominium was first acquired under the disposition creating the said interest held by the deceased: Provided further that if upon the cessation of the interest held by the deceased it is not possible to ascertain until some future date the person or some or all of the persons who will become entitled to the right of enjoyment of the property, the value shall be determined by capitalizing at twelve per cent over a period of fifty years the annual value of the right of enjoyment of the property in which such interest was held, unless the Commissioner and the executor agree that, having regard to the circumstances of the case, it would be reasonable to adopt a lesser period than fifty years, in which event such lesser period, as agreed, may be adopted accordingly;<\/span><\/p>\n

[Paragraph (b) amended by section 3 of Act 59 of 1957 and section 4 of Act 65 of 1960 and substituted by section 7 of Act 114 of 1977]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0in the case of any right to any annuity referred to in paragraph (a) of subsection (2) of section 3<\/a>, an amount equal to the value of the annuity capitalized at twelve per cent-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the case where the said right accrues to some other person on the death of the deceased, over the expectation of life of the person to whom the said right accrues on the death of the deceased, or if it is to be held for a lesser period than the life of such person, over such lesser period;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the case where the said right does not so accrue to some other person, over the expectation of life of the person who on the death of the deceased is the owner of the property upon which such annuity was charged;<\/span><\/p>\n

[Paragraph (c) amended by section 7 of Act 114 of 1977]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0in the case of any right to any annuity referred to in paragraph (b) of subsection (2) of section 3<\/a>, an amount equal to the value of the annuity capitalized at twelve per cent, over the expectation of life of the person to whom the right to such annuity accrues on the death of the deceased, or if it is to be held for a lesser period than the life of such person, over such lesser period;<\/span><\/p>\n

[Paragraph (d)\u00a0amended by\u00a0section\u00a07(1)(c)\u00a0of\u00a0Act 114 of 1977\u00a0and substituted by\u00a0section 1(b)\u00a0of\u00a0Act 21 of 2021\u00a0and by\u00a0section 2\u00a0of\u00a0Act\u00a016 of 2022]<\/span><\/p>\n

<\/p>\n

(d)bis in the case of any annuity to which the provisions of section 3<\/a>(3)(a) apply, an amount equal to the value of the annuity capitalized at twelve per cent over the expectation of life of the annuitant, or if the annuity is payable for a lesser period than the life of the annuitant, over such lesser period: Provided that if within five years after the death of the deceased the annuity ceases to be payable because of the death of the annuitant within that period or, where the annuitant is the widow of the deceased, because of her remarriage within that period, the value of the annuity shall be deemed to be an amount equal to the lesser of \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the aggregate of the amounts which accrued to the annuitant in respect of the annuity and any amounts which accrued to him or his estate upon or as a result of the termination of the annuity; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the said capitalized value of the annuity;<\/span><\/p>\n

[Paragraph (d)bis\u00a0inserted by\u00a0section\u00a04(1)\u00a0of\u00a0Act 81 of 1965, substituted by\u00a0section\u00a02(1)\u00a0of\u00a0Act 56 of 1966\u00a0and amended by\u00a0section\u00a07(1)(d)\u00a0of\u00a0Act 114 of 1977\u00a0and by\u00a0section 2\u00a0of\u00a0Act 20 of 2021]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 in the case of any property referred to in section 3<\/a>(3)(b), an amount determined in the manner prescribed in section 62 of the Income Tax Act, 1962 (Act No. 58 of 1962);<\/span><\/p>\n

[Paragraph (e) substituted by section 10 of Act 77 of 1964, section 12 of Act 87 of 1988 and section 9 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 in the case of a right of ownership in any movable or immovable property which is subject to a usufructuary or other like interest in favour of any person, the amount by which the fair market value of the full ownership of such property exceeds the value of such interest, determined \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0in the case of a usufructuary interest, by capitalizing at twelve per cent, the annual value of the right of enjoyment of the property subject to such usufructuary interest over the expectation of life of the person entitled to such interest, or if such right of enjoyment is to be held for a lesser period than the life of such person, over such lesser period;<\/span><\/p>\n

[Subparagraph (i)\u00a0amended by\u00a0section 7(1)(e)\u00a0of\u00a0Act 114 of 1977\u00a0and substituted by\u00a0section 1(c)\u00a0of\u00a0Act 21 of 2021]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0in the case of an annuity charged upon the property, by capitalizing at twelve per cent, the amount of the annuity over the expectation of life of the person entitled to such annuity, or if it is to be held for a lesser period than the life of such person, over such lesser period; or<\/span><\/p>\n

[Subparagraph (ii)\u00a0amended by\u00a0section\u00a07(1)(e)\u00a0of\u00a0Act 114 of 1977\u00a0and substituted by\u00a0section 1(c)\u00a0of\u00a0Act 21 of 2021]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0in the case of any other interest, by capitalizing at twelve per cent, such amount as the Commissioner may consider reasonable as representing the annual yield of such interest, over the expectation of life of the person entitled to such interest, or if such interest is to be held for a lesser period than the life of such person, over such lesser period;<\/span><\/p>\n

[Paragraph\u00a0(f)\u00a0amended by\u00a0section\u00a01(b)\u00a0of\u00a0Act 19 of 2001.\u00a0Subparagraph (iii)\u00a0amended by\u00a0section\u00a07(1)(e)\u00a0of\u00a0Act 114 of 1977\u00a0and substituted by\u00a0section 1(c)\u00a0of\u00a0Act 21 of 2021]<\/span><\/p>\n

<\/p>\n

(f)bis<\/em> in the case of shares in any company not quoted on any stock exchange, the value of such shares in the hands of the deceased at the date of his death, subject to the following provisions, namely \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 no regard shall be had to any provision in the memorandum and articles of association, founding statement, association agreement or rules of the company, as the case may be, restricting the transferability of the shares therein, but it shall be assumed that such shares were freely transferable;<\/span><\/p>\n

[Subparagraph (i) substituted by section 9 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 no regard shall be had to any provision in the memorandum and articles of association, founding statement, association agreement or rules of the company, as the case may be, whereby or whereunder the value of the shares of the deceased or any other member is to be determined;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 9 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 if upon a winding-up of the company the deceased would have been entitled to share in the assets of the company to a greater extent pro rata to shareholding or membership than other shareholders or members, no lesser value shall be placed on the shares held by the deceased than the amount to which he would have been so entitled if the company had been in course of winding-up and the said amount had been determined as at the date of his death;<\/span><\/p>\n

[Subparagraph (iii) substituted by section 9 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 no regard shall be had to any provision or arrangement resulting in any variation in the rights attaching to any shares through or on account of the death of the deceased;<\/span><\/p>\n

[Subparagraph (iv) substituted by section 10 of Act 71 of 1961]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 there shall be taken into account any power of control exercisable by the deceased and the company whereunder he was entitled or empowered to vary or cancel any rights attaching to any class of shares therein, including by way of redemption of preference shares, if, by the exercise of such power he could have conferred upon himself any benefit or advantage in respect of the assets or profits of the company;<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subparagraph (vi) deleted by section 10 of Act 71 of 1961]<\/span><\/p>\n

[Paragraph (f)bis<\/em> inserted by section 4 of Act 65 of 1960 and amended by section 10 of Act 71 of 1961 and section 1 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(f)ter\u00a0\u00a0in the case of any property referred to in paragraph (d) of subsection (3) of section 3<\/a> which consists only of profits, an amount determined by capitalizing at twelve per cent, such amount as the Commissioner may consider reasonable as representing the annual value of such profits over the expectation of life of the deceased immediately prior to the date of his or her death, and in the case of any other property referred to in the said paragraph the amount remaining after deducting from the fair market value of that property as at the date of death of the deceased the expenses and liabilities which the deceased would have had to bear or assume if he or she had at that date exercised his or her power of disposition;<\/span><\/p>\n

[Paragraph (f)ter\u00a0inserted by\u00a0section\u00a04(c)\u00a0of\u00a0Act 65 of 1960, amended by\u00a0section 7(1)(f)\u00a0of\u00a0Act 114 of 1977\u00a0and substituted by\u00a0section 1(d)\u00a0of\u00a0Act 21 of 2021]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 in the case of any other property, the fair market value of such property as at the date of death of the deceased person: Provided that in any case in which, as a result of conditions imposed by any person whomsoever, the value of any property could or would be reduced for any reason or after the moment of death, the value of such property shall, unless the Commissioner otherwise directs, be determined as though those conditions had not been imposed.<\/span><\/p>\n

[Paragraph (g) amended by section 4 of Act 65 of 1960 and section 1 of Act 19 of 2001]<\/span><\/p>\n

[Subsection (1) amended by section 1 of Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(1A)\u00a0 Where any company referred to in paragraph (f)bis<\/em> of subsection (1) owns immovable property on which bona fide<\/em> farming operations are being carried on in the Republic, the value of such immovable property shall, in so far as it is relevant for the purposes of determining in terms of that subsection the value of any shares in such company, be determined in the manner prescribed in the definition of \u201cfair market value\u201d in section 1<\/a>.<\/span><\/p>\n

[Subsection (1A) inserted by section 7 of Act 81 of 1985]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of paragraphs (b) and (f) of subsection (1) and for purposes of determining the value of any deduction contemplated in section 4<\/a>, the annual value of the right of enjoyment of a property means an amount equal to twelve per cent upon the fair market value of the full ownership of the property which is subject to any fiduciary, usufructuary or other like interest: Provided that where the Commissioner is satisfied that the property which is subject to any such interest could not reasonably be expected to produce an annual yield equal to twelve per cent on such value of the property, the Commissioner may fix such sum as representing the annual yield as may be reasonable, and the sum so fixed shall be deemed to be the annual value of the right of enjoyment of such property:\u00a0 Provided further that where the property which is subject to any such interest consists of books, pictures, statuary or other objects of art, the annual value of the right of enjoyment thereof shall for the purposes of paragraph (b) of subsection (1) be deemed to be the average net receipts (if any) derived by the person entitled to such right of enjoyment of such property during the three years immediately preceding the date of death of the deceased.<\/span><\/p>\n

[Subsection (2)\u00a0amended by\u00a0section 7(1)(g)\u00a0of\u00a0Act 114 of 1977, by\u00a0section\u00a02\u00a0of\u00a0Act 136 of 1991, by\u00a0section\u00a01(e)\u00a0of\u00a0Act 19 of 2001, by\u00a0section 12(1)(b)\u00a0of\u00a0Act 60 of 2001\u00a0and by\u00a0section 1(e)\u00a0of\u00a0Act 21 of 2021]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Where for the purposes of subsection (1) any calculation is required to be made over the expectation of life of any person, such calculation shall, in the case of a person who is not a natural person, be made over a period of fifty yearsection<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Whenever the value of any property included in the estate of a deceased is reduced as a result of the continuance after the death of that person of any right (other than a fiduciary, usufructuary or other like interest) to the use or occupation of property for no consideration or for a consideration which in the opinion of the Commissioner is not an adequate consideration, the value of such property shall for the purposes of subsection (1) be determined as though the said right had not been granted.<\/span><\/p>\n

[Subsection (4) added by section 3 of Act 59 of 1957 and substituted by section 12 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 For the purposes of subsection (1) (f)bis<\/em>, the term \u201cshares\u201d includes any members\u2019 interests or any class of shares, stock, debenture stock, debentures or right to purchase members\u2019 interests or to subscribe for or purchase shares, stocks or debentures, and the term \u201ccompany\u201d includes any company or close corporation incorporated in the Republic or elsewhere.<\/span><\/p>\n

[Subsection (5) inserted by section 4 of Act 65 of 1960, amended by section 10 of Act 71 of 1961 and substituted by section 9 of Act 97 of 1993]<\/span><\/p>\n","post_title":"Section 5 (Estate Duty Act) - Determination of value of property","collection_order":26,"collection":1846,"post_modified":"2024-01-27 23:57:48","post_date":"2018-10-08 12:17:01"},{"ID":"15376","post_content":"

6. Administration of Act<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall be responsible for the administration of this Act.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The powers conferred and the duties imposed upon the Commissioner by this Act may be exercised or performed by the Commissioner or by any SARS official under the control, direction or supervision of the Commissioner.<\/span><\/p>\n

[Subsection (2) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.<\/span><\/p>\n

[Subsection (3) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 6 (Estate Duty Act) - Administration of Act","collection_order":27,"collection":1846,"post_modified":"2018-10-19 11:56:51","post_date":"2018-10-08 12:16:59"},{"ID":"15378","post_content":"

7. Rendering of returns<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Every executor or, if he is called upon by the Commissioner to do so, any person having the control of or any interest in any property included in the estate, shall submit to the Commissioner a return disclosing the amount claimed by the person submitting the return to represent the dutiable amount of the estate together with full particulars regarding -<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the property of the deceased as at the date of his death;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 property which, in accordance with subsection (3) of section 3<\/a>, is deemed to be property of the deceased as at that date;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 any deduction claimed in terms of section 4<\/a>.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 7 (Estate Duty Act) - Rendering of returns","collection_order":28,"collection":1846,"post_modified":"2018-10-20 18:57:30","post_date":"2018-10-08 12:03:27"},{"ID":"15380","post_content":"

9. Assessment of duty by Commissioner<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall assess the duty payable under this Act and shall in respect of every estate liable for the duty issue a notice of assessment to the executor or, if there is no executor, to any person liable for the duty.<\/span><\/p>\n

\u00a0<\/p>\n

(1A)\u00a0 If the Commissioner, prior to the issue of a notice of assessment in terms of subsection (1)-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 is dissatisfied with any value at which any property is shown in any return; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 is of the opinion that the amount claimed to represent the dutiable amount as disclosed in any return, does not represent the correct dutiable amount,<\/span><\/p>\n

\n<\/p>

the Commissioner shall adjust such value or amount and determine the dutiable amount upon which such assessment shall be raised accordingly.<\/p>\n

[Subsection (1A) inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 A notice of assessment shall be issued in respect of each return submitted in respect of any estate in which liability for duty, other than in respect of additional property contemplated in subsection (4)(c),is disclosed, due regard being had in the calculation of the duty to any duty chargeable on any previous returns submitted in respect of the same estate.<\/span><\/p>\n

[Subsection (3) substituted by section 1 of Act 61 of 2008 effective on 1 January 2009]<\/span><\/p>\n

\u00a0<\/p>\n

(4)<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Unless a notice of assessment has already been issued, a notice of assessment shall be deemed to have been issued in terms of section 9<\/a>(3) in respect of the estate of every person-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 if the value of the estate does not exceed the amount determined by the Minister by notice in the Gazette<\/em> contemplated in section 18(3) of the Administration of Estates Act, 1965 (Act No. 66 of 1965), on the date on which a death notice is given to a Master in terms of section 7 of that Act; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 in every other case, on the date on which the estate has become distributable in terms of section 35(12) of the Administration of Estates Act, 1965 (Act No. 66 of 1965).<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 If additional property is found in respect of an estate within five years from the date contemplated in subparagraph (i) or (ii) and a supplementary liquidation and distribution account is required in terms of section 35 of the Administration of Estates Act, 1965 (Act No. 66 of 1965), paragraph (a) shall not apply and a notice of assessment shall be deemed to have been issued in terms of section 9<\/a>(3) in respect of the estate on the date on which the supplementary liquidation and distribution account has become distributable in terms of section 35(12) of the Administration of Estates Act, 1965.<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 If additional property is found in respect of an estate more than five years after the date contemplated in subparagraph (i) or (ii) and a liquidation and distribution account is required in terms of section 35 of the Administration of Estates Act, 1965 (Act No. 66 of 1965), the additional property shall be subject to an estate duty as if that property were the sole property of the estate of the deceased and as if the death of the deceased occurred on the date on which the additional property was reflected in the supplementary liquidation and distribution account.<\/span><\/p>\n

[Subsection (4) added by section 1 of Act 61 of 2008 effective on 1 January 2009]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 An assessment contemplated in subsection (4)(a) and (b) is deemed to be an assessment by way of self-assessment.<\/span><\/p>\n

[Subsection (5) inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 9 (Estate Duty Act) - Assessment of duty by Commissioner","collection_order":29,"collection":1846,"post_modified":"2018-10-20 18:59:06","post_date":"2018-10-08 12:16:57"},{"ID":"15382","post_content":"

9C.\u00a0\u00a0\u00a0\u00a0Payment of duty<\/span><\/strong><\/p>\n

<\/p>\n

The duty payable under this Act shall be paid on such date as may be prescribed in the notice of assessment issued in terms of section 9(3).<\/p>\n

[Section 9C inserted by section 1 of Act 13 of 2017 effective on 18 December 2017]<\/span><\/p>\n","post_title":"Section 9C (Estate Duty Act) - Payment of duty","collection_order":30,"collection":1846,"post_modified":"2018-10-19 12:03:20","post_date":"2018-10-08 12:16:55"},{"ID":"15384","post_content":"

10. Payment of interest<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0If any duty remains unpaid at the expiration of a period of thirty days from the date for payment prescribed in terms of section 9C, there shall be payable, in addition to the unpaid duty, interest at the rate of six per cent per annum on the amount of unpaid duty calculated from the date of the expiration of the said period to the date of payment: Provided that, where the assessment of duty is delayed beyond a period of twelve months from the date of death, interest at the rate of six per cent per annum shall be payable as from a date twelve months after the date of death on the difference (if any) between the duty assessed and any deposit (if any) made on account of the duty payable within the said period of twelve months.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section\u00a02(1)(a)\u00a0of\u00a0Act\u00a013 of 2017 (section\u00a02(a)\u00a0of\u00a0Act\u00a013 of 2017\u00a0substituted by\u00a0section\u00a032(1)\u00a0of\u00a0Act\u00a016 of 2022\u00a0deemed effective on 18 December, 2017) and by\u00a0section 1\u00a0of\u00a0Act 24 of 2020 (section\u00a01\u00a0of\u00a0Act\u00a024 of 2020\u00a0repealed by\u00a0section\u00a033(1)\u00a0of\u00a0Act\u00a016 of 2022\u00a0deemed effective on 20 January, 2021)]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Whenever the Commissioner is satisfied that the delay in the payment of duty within the period of thirty days from the date for payment prescribed in terms of section 9C, or within the period of twelve months from the date of death, as the case may be, has not been occasioned either by the executor or by any person liable for the duty, the Commissioner may allow an extension of time within which the duty may be paid without interest if, before the expiration of the said period of thirty days or the said period of twelve months, as the case may be or such further period as the Commissioner may allow\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0a deposit on account of the duty payable is made of an amount which, in the opinion of the Commissioner, is reasonable, regard being had to the amount of the duty payable; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0application is made in writing to the Commissioner for such extension of time.<\/span><\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section\u00a02(1)(b)\u00a0of\u00a0Act\u00a013 of 2017 (section\u00a02(b)\u00a0of\u00a0Act\u00a013 of 2017\u00a0substituted by\u00a0section\u00a032(1)\u00a0of\u00a0Act\u00a016 of 2022\u00a0deemed effective on 18 December, 2017)]<\/span><\/p>\n","post_title":"Section 10 (Estate Duty Act) - Payment of interest","collection_order":31,"collection":1846,"post_modified":"2024-01-20 21:12:06","post_date":"2018-10-08 12:16:53"},{"ID":"15386","post_content":"

11. Person liable for duty<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

The person liable for the duty shall be -<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where duty is levied on property of the deceased which falls under subsection (2) of section 3<\/a> -<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 as to any property referred to in paragraph (a) or (b) of that subsection, the person to whom any advantage accrues by the death of the deceased;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 as to any other property, the executor;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where duty is levied on property which, in accordance with subsection (3) of section 3<\/a>, is deemed to be property of the deceased -<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 as to property referred to in paragraph (a) of that subsection, the executor: Provided that where the amount due under the policy is recoverable by any person other than the executor, the person liable for the duty shall be the person entitled to recover the amount due under the policy;<\/span><\/p>\n

\n<\/p>

(iA)\u00a0\u00a0 ..........<\/span><\/p>\n

[Subparagraph (iA) inserted by section 3 of Act 56 of 66 and deleted by section 3 of Act 15 of 2016 effective on 1 January 2009 and applies in respect of the estate of a person who dies on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 as to any property referred to in paragraph (b) of that subsection, the donee;<\/span><\/p>\n

[Subparagraph (ii) substituted by section 13 of Act 87 of 1988 and section 3 of Act 37 of 1995]<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 as to any property referred to in paragraph (cA) or (d) of that subsection, the executor.<\/span><\/p>\n

[Subparagraph (iii) substituted by section 3 of Act 37 of 1995]<\/span><\/p>\n","post_title":"Section 11 (Estate Duty Act) - Person liable for duty","collection_order":32,"collection":1846,"post_modified":"2018-10-20 18:59:52","post_date":"2018-10-08 12:16:51"},{"ID":"15388","post_content":"

12. Duty payable by executor<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Notwithstanding anything to the contrary contained in section 11<\/a>, any duty payable under this Act shall be payable by and recoverable from the executor of the estate subject to the duty, to the extent contemplated in Chapters 10 and 11 of the Tax Administration Act.<\/p>\n

[Section 12 amended by section 4 of Act 18 of 2009 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 12 (Estate Duty Act) - Duty payable by executor","collection_order":33,"collection":1846,"post_modified":"2018-10-20 19:00:54","post_date":"2018-10-08 12:16:48"},{"ID":"15390","post_content":"

13. Right of recovery by executor<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0Every executor who is required to pay duty in respect of any property referred to in paragraph (a)(i), or in the proviso to paragraph (b)(i), or in paragraph (b)(ii), of section 11<\/a>, shall be entitled to recover from the person liable therefor the duty attributable to such property.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 7(1)(a)\u00a0of\u00a0Act 92 of 1971\u00a0and by\u00a0section 3\u00a0of\u00a0Act 20 of 2021]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The duty attributable to any such property shall be a sum which bears to the full duty payable in respect of the estate (before the deduction in accordance with the provisions of section 16<\/a> of any amount in respect of transfer duty or donations tax) the same ratio as that portion of the net value of the estate (as determined under section 4<\/a>) which is attributable to the inclusion in the estate of the value of the said property, bears to the net value of the estate as so determined, reduced, in any case in which there is, in accordance with the said section 16, deducted from the duty payable in respect of the estate, any amount of transfer duty or donations tax paid in respect of any property included in the estate which has accrued to the person liable for the duty attributable to that property, by the amount of the transfer duty or donations tax so paid.<\/span><\/p>\n

[Subsection (2) substituted by section 7 of Act 92 of 1971]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Whenever duty is in terms of section 11<\/a>(b)(i) payable by more than one person on the value of any property referred to in section 3<\/a>(3)(a), the amount of duty payable by each such person shall be such proportion of the total duty attributable to the total value of the said property, as bears to the said total duty the same ratio as so much of the amount which such person is entitled to recover under any policy as is included in the estate under section 3 (3) (a), bears to the total value of the said property.<\/span><\/p>\n

[Subsection (3) substituted by section 14 of Act 87 of 1988]<\/span><\/p>\n","post_title":"Section 13 (Estate Duty Act) - Right of recovery by executor","collection_order":34,"collection":1846,"post_modified":"2024-01-20 21:12:12","post_date":"2018-10-08 12:16:45"},{"ID":"15392","post_content":"

14. Right to mortgage property<\/span><\/strong><\/p>\n

<\/p>\n

To provide for the payment of any duty, the person liable therefor may, with the consent of the Master, borrow any moneys or mortgage any property in respect of which the liability for duty arises, notwithstanding any provision to the contrary contained in any deed or testamentary disposition or in any law.<\/p>\n","post_title":"Section 14 (Estate Duty Act) - Right to mortgage property","collection_order":35,"collection":1846,"post_modified":"2018-10-20 18:11:09","post_date":"2018-10-08 12:16:42"},{"ID":"15394","post_content":"

15. Recovery of duty paid in certain cases<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Any person who has disposed of property in respect of which a liability for duty in accordance with sub-paragraph (ii) of paragraph (b) of section 11<\/a>, thereafter arises, without having received full consideration therefor, may recover from the person to whom he has disposed of such property the amount of duty payable by him in respect thereof.<\/p>\n","post_title":"Section 15 (Estate Duty Act) - Recovery of duty paid in certain cases","collection_order":36,"collection":1846,"post_modified":"2018-10-20 19:04:36","post_date":"2018-10-08 12:16:40"},{"ID":"15396","post_content":"

16. Deduction of transfer duty and donations tax<\/span><\/strong><\/p>\n

<\/p>\n

There shall be deducted from any duty payable under this Act -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any transfer duty which is proved to the satisfaction of the Commissioner to have been paid in respect of the acquisition from the deceased or his estate of any property included in the estate for the purposes of the assessment of duty, by any person liable for the duty attributable to that property;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (b) amended by section 11 of Act 77 of 1964 and deleted by section 15 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 without in any way modifying or adding to the rights of any person under an agreement entered into by the Government of the Republic with the Government of any other country or territory relating to the prevention of or relief from double taxation in respect of estate duty, any amount of any death duties proved to the satisfaction of the Commissioner to have been paid to any other State in respect of any property situate outside the Republic and included in the estate of any person who at the date of his death was ordinarily resident in the Republic: Provided that the deduction under this paragraph shall not exceed the duty imposed on such property by this Act.<\/span><\/p>\n

[Paragraph (c) added by section 5 of Act 65 of 1960]<\/span><\/p>\n","post_title":"Section 16 (Estate Duty Act) - Deduction of transfer duty and donations tax","collection_order":37,"collection":1846,"post_modified":"2018-10-20 18:16:53","post_date":"2018-10-08 12:16:38"},{"ID":"15398","post_content":"

17. No account to be filed by Master before duty is paid or secured<\/span><\/strong><\/p>\n

<\/p>\n

The Master shall not file any liquidation and distribution account in his office or grant a discharge to any executor until he is satisfied that the duty payable under this Act has been paid or secured to the satisfaction of the Commissioner or that the Commissioner consents to the discharge.<\/p>\n

[Section 17 amended by section 8 of Act 92 of 1971]<\/span><\/p>\n","post_title":"Section 17 (Estate Duty Act) - No account to be filed by Master before duty is paid or secured","collection_order":38,"collection":1846,"post_modified":"2018-10-20 18:16:51","post_date":"2018-10-08 12:09:50"},{"ID":"15400","post_content":"

18. No property to be delivered by executor before duty provided for<\/span><\/strong><\/p>\n

<\/p>\n

Before delivering or transferring any property of the deceased to any heir or legatee the executor shall satisfy the Commissioner that due provision has been made for the payment of any duty payable under this Act.<\/p>\n

<\/p>\n

19. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n","post_title":"Section 18 (Estate Duty Act) - No property to be delivered by executor before duty provided for","collection_order":39,"collection":1846,"post_modified":"2018-10-20 18:16:49","post_date":"2018-10-08 12:16:36"},{"ID":"15402","post_content":"

20. Expenditure incurred by executor<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Every executor who is required to incur any expenditure in respect of any property which falls under paragraph (a) or (b) of subsection (2) or under subsection (3) of section 3<\/a>, shall be entitled to recover such expenditure from the person liable, in accordance with section eleven, for the duty payable in respect of such property.<\/p>\n

\u00a0<\/p>\n

21. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 21 repealed by section 8 of Act 81 of 1985]<\/span><\/p>\n

\u00a0<\/p>\n

22. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 22 repealed by section 8 of Act 81 of 1985]<\/span><\/p>\n

\u00a0<\/p>\n

23. \u2026\u2026\u2026\u2026<\/span><\/strong><\/p>\n

[Section 23 amended by section 6 of Act 81 of 1965, substituted by s 10 of Act 30 of 2000 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\n<\/p>

24. \u2026\u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 24 amended by section 17 of Act 59 of 1956, section 5 of Act 59 of 1957 and section 11 of Act 71 of 1961, substituted by section 15 of Act 77 of 1962, amended by section 12 of Act 77 of 1964, section 2 of Act 104 of 1976, section 8 of Act 86 of 1987, section 10 of Act 97 of 1993, section 8 of Act 27 of 1997 and section 9 of Act 53 of 1999, substituted by section 15 of Act 60 of 2001 amended by section 11 of Act 45 of 2003 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

25. \u2026\u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 25 amended by section 16 of Act 77 of 1962, substituted by section 9 of Act 86 of 1987, amended by section 11 of Act 97 of 1993 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 20 (Estate Duty Act) - Expenditure incurred by executor","collection_order":40,"collection":1846,"post_modified":"2018-10-20 19:05:28","post_date":"2018-10-08 12:16:34"},{"ID":"15404","post_content":"

26. Prevention of, or relief from double taxation<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The National Executive may enter into an agreement with the Government of any other country, whereby arrangements are made with such Government with a view to the prevention, mitigation or discontinuance of the levying, under the laws of the Republic and of such other country, of estate duty in respect of the same property or to the rendering of reciprocal assistance in the administration of, and in the collection of estate duty under the laws relating to estate duty in force in the Republic and in such other country.<\/span><\/p>\n

[Subsection (1) substituted by section 9 of Act 27 of 1997]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 As soon as may be after the approval of Parliament of any such agreement, as contemplated in section 231 of the Constitution, the arrangements thereby made shall be notified by publication in the Gazette<\/em> and the arrangements so notified shall thereupon have effect as if enacted in this Act.<\/span><\/p>\n

[Subsection (2) amended by section 13 of Act 77 of 1964 and substituted by section 9 of Act 27 of 1997]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (3) amended by section 5 of Act 99 of 1981 and deleted by section 9 of Act 27 of 1997]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) deleted by section 9 of Act 27 of 1997]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) amended by section 5 of Act 99 of 1981 and deleted by section 9 of Act 27 of 1997]<\/span><\/p>\n

\u00a0<\/p>\n

27. ..........<\/span><\/strong><\/p>\n

[Section 27 amended by section 10 of Act 27 of 1997 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 26 (Estate Duty Act) - Prevention of, or relief from double taxation","collection_order":41,"collection":1846,"post_modified":"2018-10-20 19:05:55","post_date":"2018-10-08 12:16:32"},{"ID":"15406","post_content":"

28. Offences<\/span><\/strong><\/p>\n

[Heading of section 28 substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (1) amended by section 7 of Act 81 of 1965 and section 11 of Act 30 of 2000 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any person who -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (a) deleted by section 9 of Act 81 of 1985]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Paragraph (b) repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(b)bis <\/em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Paragraph (b)bis<\/em> inserted by section 17 of Act 77 of 1962, substituted by section 8 of Act 46 of 1996 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 fails to comply with any reasonable requirement of the Commissioner or Master made for the purpose of carrying out any provision of this Act; or<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 obstructs or hinders the Commissioner or Master in carrying out any provision of this Act,<\/span><\/p>\n

<\/p>\n

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding two years.<\/p>\n

[Subsection (2) amended by section 7 of Act 81 of 1965, section 12 of Act 97 of 1993 and section 11 of Act 30 of 2000]<\/span><\/p>\n","post_title":"Section 28 (Estate Duty Act) - Offences","collection_order":42,"collection":1846,"post_modified":"2018-10-20 18:31:56","post_date":"2018-10-08 12:11:54"},{"ID":"15408","post_content":"

29. Regulations<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

The Minister of Finance may make regulations for the better carrying out of the objects and purposes of this Act, including regulations as to the valuation of annuities or of fiduciary, usufructuary or other limited interests in property and the hearing of an appeal under section 24.<\/p>\n

[Section 29 substituted by section 4 of Act 89 of 1972 and section 3 of Act 92 of 1983 and amended by section 46 of Act 97 of 1986]<\/span><\/p>\n

\u00a0<\/p>\n

30. .............<\/span><\/strong><\/p>\n

[Section 30 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 29 (Estate Duty Act) - Regulations","collection_order":43,"collection":1846,"post_modified":"2018-10-20 19:07:02","post_date":"2018-10-08 12:16:30"},{"ID":"15410","post_content":"

31. Repeal of laws<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The laws set out in the Second Schedule<\/a> are hereby repealed to the extent set out in the third column of the said Schedule: Provided that the said laws shall continue to apply in relation to the estate of any person who died before the first day of April, 1955.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Any agreement entered into and any proclamation issued under section thirty six bis<\/em> of the Death Duties Act, 1922 (Act No. 29 of 1922), and in force at the date of commencement of this Act, shall be deemed to have been entered into or issued also under section twenty six of this Act.<\/span><\/p>\n","post_title":"Section 31 (Estate Duty Act) - Repeal of laws","collection_order":44,"collection":1846,"post_modified":"2018-10-20 19:07:32","post_date":"2018-10-08 12:16:28"},{"ID":"15413","post_content":"

32. Short title and date of commencement<\/span><\/strong><\/p>\n

<\/p>\n

This Act shall be called the Estate Duty Act, 1955, and shall be deemed to have come into operation on the first day of April, 1955.<\/p>\n","post_title":"Section 32 (Estate Duty Act) - Short title and date of commencement","collection_order":45,"collection":1846,"post_modified":"2018-10-20 18:33:30","post_date":"2018-10-08 12:16:26"},{"ID":"15415","post_content":"

First Schedule <\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

RATE OF ESTATE DUTY <\/strong><\/p>\n

<\/p>\n

(1) The rate of estate duty shall be\u2014<\/p>\n

<\/p>\n

(a) <\/span><\/p>\n

<\/p>\n

(i) 20 per cent of the dutiable amount of the estate as does not exceed R30 million\u037e and<\/span><\/p>\n

<\/p>\n

(ii) 25 per cent of the dutiable amount of the estate as exceeds R30 million\u037e or<\/span><\/p>\n

[Paragraph (a) substituted by section 1(1) of Act 21 of 2018 effective on 1 March, 2018 and applicable in respect of the estate of a person that dies on or after that date]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 a percentage of the dutiable amount of the estate as the Minister of Finance may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act No. 1 of 1999), with effect from a date mentioned in that announcement:<\/span><\/p>\n

[Words preceding the proviso substituted by section 4 of Act 15 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

Provided that where duty becomes payable upon the value of any movable or immovable property or on a value determined by reference to the value of any movable or immovable property, and duty has, upon the death of any person (hereinafter referred to as the first-dying person), who died within ten years prior to the death of the deceased, become payable upon the value of that movable or immovable property or upon a value determined by reference to the value of that movable or immovable property (or any movable or immovable property for which the Commissioner is satisfied that that movable or immovable property has been substituted), the duty attributable to the value of that movable or immovable property or, as the case may be, the value determined by reference to the value of that movable or immovable property, but not exceeding (in either case) an amount equal to the value on which duty has become payable on the death of the first-dying person, shall be reduced by a percentage according to the following scale \u2013<\/p>\n

<\/p>\n

if the deceased dies within two years of the death of the first-dying person\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 100 per cent<\/p>\n

<\/p>\n

if the deceased dies more than two years, but not more than four years after the death of the first-dying person\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 80 per cent<\/p>\n

<\/p>\n

if the deceased dies more than four years, but not more than six years after the death of the first-dying person\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 60 per cent<\/p>\n

<\/p>\n

if the deceased dies more than six years, but not more than eight years after the death of the first-dying person\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 40 per cent<\/p>\n

<\/p>\n

if the deceased dies more than eight years, but not more than ten years after the death of the first-dying person\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 20 per cent<\/p>\n

<\/p>\n

subject to a maximum reduction equal to so much of the duty previously payable upon the death of the first-dying person as is attributable to the value of that movable or immovable property or, as the case may be, to an amount equal to the value determined by reference to the value of that movable or immovable property, and as is proved to the satisfaction of the Commissioner to have been borne by the deceased.<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 If the Minister of Finance makes an announcement contemplated in subparagraph 1(b), that rate comes into effect on the date determined by the Minister in that announcement and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.<\/span><\/p>\n

[Paragraph (2) added by section 4 of Act 15 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

[First Schedule amended by section 6 of Act 59 of 1957, by section 12 of Act 71 of 1961 and by section 14(1) of Act 77 of 1964, substituted by section 8 of Act 81 of 1965, amended by section 1(1) of Act 75 of 1968, substituted by section 9(1) of Act 92 of 1971 and amended by section 13(1) of Act 106 of 1980, by section 3(1) of Act 71 of 1986, by section 16(1) of Act 87 of 1988, by section 11(1) of Act 37 of 1996, by section 4(1) of Act 5 of 2001, by section 4 of Act 15 of 2016 and by section 1(1) of Act 21 of 2018]<\/span><\/p>\n","post_title":"First Schedule (Estate Duty Act) - Rate of estate duty","collection_order":46,"collection":1846,"post_modified":"2020-07-17 12:37:09","post_date":"2018-10-08 12:15:16"},{"ID":"15417","post_content":"

Second Schedule<\/strong><\/h1>\n

\u00a0<\/strong><\/p>\n

LAWS REPEALED<\/strong><\/h1>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Number and Year of Law<\/strong><\/p>\n<\/td>\n

\n

Title<\/strong><\/p>\n<\/td>\n

\n

Extent of Repeal<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 29 of 1922<\/p>\n<\/td>\n

\n

Death Duties Act, 1922<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 31 of 1925<\/p>\n<\/td>\n

\n

Death Duties Act, 1922, Amendment Act, 1925<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 34 of 1930<\/p>\n<\/td>\n

\n

Financial Adjustments Act, 1930<\/p>\n<\/td>\n

\n

Section ten\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 64 of 1934<\/p>\n<\/td>\n

\n

Finance Act, 1934<\/p>\n<\/td>\n

\n

Section ten\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 33 of 1939<\/p>\n<\/td>\n

\n

Finance Act, 1939<\/p>\n<\/td>\n

\n

Section twelve<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 23 of 1942<\/p>\n<\/td>\n

\n

Death Duties Amendment Act, 1942<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 33 of 1944<\/p>\n<\/td>\n

\n

Death Duties Amendment Act, 1944<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 46 of 1945<\/p>\n<\/td>\n

\n

Finance Act, 1945<\/p>\n<\/td>\n

\n

Sections sixteen and seventeen<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 60 of 1951<\/p>\n<\/td>\n

\n

Death Duties Amendment Act, 1951<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Act No. 33 of 1954<\/p>\n<\/td>\n

\n

Death Duties Amendment Act, 1954<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","post_title":"Second Schedule (Estate Duty Act) - Laws repealed","collection_order":47,"collection":1846,"post_modified":"2018-10-20 18:37:29","post_date":"2018-10-08 12:16:24"},{"ID":"15497","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11817) dated 30 August 2019.<\/strong><\/span><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

TRANSFER DUTY ACT 40 OF 1949<\/strong><\/p>\n

<\/p>\n

(Afrikaans text signed by the Governor-General)<\/p>\n

<\/p>\n

[Assented To: 23 June 1949]<\/em><\/p>\n

[Commencement Date: 1 January 1950]<\/em><\/p>\n

<\/p>\n

as amended by:<\/strong><\/p>\n

<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2015<\/p>\n

Tax Administration Laws Amendment Act 25 of 2015<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2016<\/p>\n

Taxation Laws Amendment Act 15 of 2016<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 22 of 2020<\/span><\/p>\n

Tax Administration Laws Amendment Act 16 of 2022<\/span><\/span><\/p>\n

<\/p>\n

Latest 2024 Live Updates<\/strong><\/span>: <\/span>COMPLETED!<\/span><\/strong><\/span><\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act\u00a019 of 2023<\/span><\/strong><\/p>\n

<\/p>\n

To report an issue, please contact us at service@hApp-e-tax.co.za<\/span><\/span><\/strong><\/span><\/p>\n

<\/h1>\n

ACT<\/strong><\/h1>\n

\u00a0<\/strong><\/p>\n

To consolidate and amend the laws relating to transfer duty.<\/strong><\/p>\n","post_title":"Transfer Duty Act Citation","collection_order":2,"collection":1876,"post_modified":"2024-01-27 23:56:28","post_date":"2018-10-08 13:08:02"},{"ID":"15455","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/h1>\n

<\/p>\n

Section 1 \u2013 Definitions<\/a><\/p>\n

Section 2 \u2013 Imposition of transfer duty\ufeff<\/a><\/span><\/p>\n

Section 3 \u2013 By whom, when and to whom duty payable<\/a><\/p>\n

Section 4 \u2013 Penalty and interest on late payment of duty<\/a><\/p>\n

Section 5 \u2013 Value of property on which duty payable<\/a><\/p>\n

Section 6 \u2013 Certain payments to be added to the consideration payable in respect of property<\/a><\/p>\n

Section 7 \u2013 Certain payments excluded from the consideration payable in respect of property<\/a><\/p>\n

Section 8 \u2013 Valuation of consideration payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash<\/a><\/p>\n

Section 9 \u2013 Exemptions from duty<\/a><\/p>\n

Section 10 \u2013 Administration of Act<\/a><\/p>\n

Section 11 \u2013 Powers of the Commissioner<\/a><\/p>\n

Section 12 \u2013 Registration of acquisition of property prohibited where duty not paid<\/a><\/p>\n

Section 13 \u2013 Commissioner to recover amount of duty underpaid<\/a><\/p>\n

Section 14 \u2013 Declarations to be furnished to Commissioner<\/a><\/p>\n

Section 15 \u2013 Records of certain sales of property to be kept<\/a><\/p>\n

Section 16 \u2013 Persons who acquire property on behalf of others shall disclose names of their principals<\/a><\/p>\n

Section 17 \u2013 [Repealed]<\/p>\n

Section 18 \u2013 [Repealed]<\/p>\n

Section 19 \u2013 [Repealed]<\/p>\n

Section 20 \u2013 [Repealed]<\/p>\n

Section 20A \u2013 [Repealed]<\/p>\n

Section 20B \u2013 Transactions, operations, schemes or understanding for obtaining undue tax benefits<\/a><\/p>\n

Section 21 \u2013 Repeal of Laws<\/a><\/p>\n

Section 22 \u2013 Short title and date of commencement<\/a><\/p>\n

Schedule \u2013\u00a0Repeal of laws<\/a><\/p>\n","post_title":"ARRANGEMENT OF SECTIONS (TDA)","collection_order":3,"collection":1876,"post_modified":"2024-01-27 21:57:33","post_date":"2018-10-08 13:17:47"},{"ID":"15457","post_content":"

1. Definitions<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0In this Act, unless the context otherwise indicates -<\/span><\/p>\n","post_title":"Section 1 (Transfer Duty Act) - Definitions","collection_order":4,"collection":1876,"post_modified":"2018-10-20 19:24:54","post_date":"2018-10-08 13:17:45"},{"ID":"15499","post_content":"

\u201cCommissioner\u201d<\/strong> means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;<\/p>\n

\u00a0[Definition of \u201cCommissioner\u201d deleted by section 1 of Act 77 of 1964, inserted by section 4 of Act 106 of 1980 and substituted by section 34 of Act 34 of 1997 and section 271 of Act 28 of 2011 effective on 1 Oct 2012]<\/span><\/p>\n","post_title":"\"Commissioner\" definition of section 1 of Transfer Duty Act","collection_order":5,"collection":1876,"post_modified":"2018-10-21 19:56:26","post_date":"2018-10-08 13:17:04"},{"ID":"15501","post_content":"

\u201ccompany\u201d<\/strong> includes-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any association, corporation or company (including a close corporation) incorporated or deemed to be incorporated by or under any law in force or previously in force in the Republic or in any part thereof, or any body corporate formed or established or deemed to be formed or established by or under any such law; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any association, corporation or company incorporated under the law of any country other than the Republic or any body corporate formed or established under such law; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any association (not being an association referred to in paragraph (a)) formed in the Republic to serve a specified purpose, beneficial to the public or a section of the public;<\/span><\/p>\n

[Definition of \u201ccompany\u201d inserted by section 1 of Act 5 of 2001]<\/span><\/p>\n","post_title":"\"Company\" definition of section 1 of Transfer Duty Act","collection_order":6,"collection":1876,"post_modified":"2018-10-20 19:30:26","post_date":"2018-10-08 13:17:02"},{"ID":"15504","post_content":"

\u201cdate of acquisition\u201d<\/strong> means -<\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 in the case of the acquisition of property (other than the acquisition of property contemplated in paragraph (b)) by way of a transaction, the date on which the transaction was entered into, irrespective of whether the transaction was conditional or not or was entered into on behalf of a company already registered or still to be registered and, in the case of the acquisition of property otherwise than by way of a transaction, the date upon which the person who so acquired the property became entitled thereto: Provided that where property has been acquired by the exercise of an option to purchase or a right of pre-emption, the date of acquisition shall be the date upon which the option or right of pre-emption was exercised;<\/span><\/p>\n

[Paragraph (a) amended by section 1 of Act 86 of 1987 and Proc.R11 of 1994]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 in the case of the acquisition of property in terms of item 8 of Schedule 1 to the Share Blocks Control Act, 1980 (Act No. 59 of 1980), and if section 9A of this Act does not apply to that acquisition, the date of the written request referred to in subitem (1)(b) of the said item 8;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (c) added by section 1 of Act 86 of 1987 and deleted by Proc. R11 of 1994]<\/span><\/p>\n

[Definition of \u201cdate of acquisition\u201d substituted by section 4 of Act 106 of 1980]<\/span><\/p>\n","post_title":"\"Date of acquisition\" definition of section 1 of Transfer Duty Act","collection_order":7,"collection":1876,"post_modified":"2018-10-21 19:57:25","post_date":"2018-10-08 13:17:00"},{"ID":"15506","post_content":"

\u201cdeclared value\u201d<\/strong> in relation to property means the value of the property as declared in the declaration completed in terms of section fourteen by the person who has acquired the property;<\/p>\n","post_title":"\"Declared value\" definition of section 1 of Transfer Duty Act","collection_order":8,"collection":1876,"post_modified":"2018-10-20 19:33:05","post_date":"2018-10-08 13:16:58"},{"ID":"15508","post_content":"

\u201cdeeds registry\u201d <\/strong>includes the Mineral and Petroleum Titles Registration Office established by section 2 of the Mining Titles Registration Act, 1967 (Act No. 16 of 1967);<\/p>\n

[Definition of \u201cdeeds registry\u201d substituted by section 1 of Act 24 of 2011]<\/span><\/p>\n","post_title":"\"Deeds registry\" definition of section 1 of Transfer Duty Act","collection_order":9,"collection":1876,"post_modified":"2018-10-21 19:59:01","post_date":"2018-10-08 13:16:56"},{"ID":"15510","post_content":"

\u201cfair value\u201d<\/strong>-<\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 in relation to property as defined in paragraphs (a) and (c) of the definition of \u201cproperty\u201d, means the fair market value of that property as at the date of acquisition thereof;<\/span><\/p>\n

[Para (a) substituted by section 1 of Act 24 of 2011]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 in relation to a share or member\u2019s interest in a company as contemplated in paragraph (d) or (e) of the definition of \u201cproperty\u201d, means so much of the fair market value as at the date of acquisition of that share or member\u2019s interest, of any property held by that company which constitutes -<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 residential property;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 a share or member\u2019s interest in any company as contemplated in paragraph (d) or (e) of the definition of \u201cproperty\u201d; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 a contingent right in property of a trust as contemplated in paragraph (f) of the definition of \u201cproperty\u201d,<\/span><\/p>\n

\n<\/p>

(without taking into account any lease agreement, any liability in respect of any loan or any right to or an interest in the use of immovable property conferred on the owner of a share in a share block company as contemplated in section 1 of the Share Blocks Control Act, 1980 (Act No. 59 of 1980), in relation to that residential property or any residential property of any company or trust contemplated in subparagraph (ii) or (iii)), as is attributable to that share or member\u2019s interest;<\/p>\n

[Paragraph (b) amended by section 1 of Act 45 of 2003 and section 1 of Act 17 of 2009]<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 in relation to any contingent right to any property, which constitutes -<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 residential property;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 a share or member\u2019s interest contemplated in paragraph (d) or (e) of the definition of \u201cproperty\u201d; or<\/span><\/p>\n

\n<\/p>

(iii)\u00a0\u00a0\u00a0 a contingent right in property of a trust as contemplated in paragraph (f) of the definition of \u201cproperty\u201d,<\/span><\/p>\n

\n<\/p>

held by a discretionary trust, means the fair market value of that property (without taking into account any lease agreement or any liability in respect of any loan in relation to that residential property or any residential property of any company or trust contemplated in subparagraph (ii) or (iii)), as at the date of acquisition of that contingent right; or<\/p>\n

[Paragraph (c) amended by section 1 of Act 17 of 2009]<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0\u00a0in relation to a share in a company as contemplated in paragraph (g) of the definition of \u201cproperty\u201d, means so much of the fair market value, as at the date of acquisition of that share, of any property held by that company which constitutes property as contemplated in paragraphs (a) and (c) of that definition (without taking into account any lease agreement or any liability in respect of any loan in relation to that residential property) as is attributable to that share:<\/span><\/p>\n

[Paragraph (d) inserted by section 1 of Act 17 of 2009 and substituted by section 1 of Act 24 of 2011]<\/span><\/p>\n

\u00a0<\/p>\n

Provided that -<\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 the fair market value of any property of a company or a trust which constitutes a contingent right in property of a trust, as contemplated in paragraphs (b)(iii) and (c)(iii) shall be equal to the fair value of that contingent right as determined in terms of paragraph (c) of this definition; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 where property, has been acquired by the exercise of an option to purchase or a right of pre-emption, the fair value in relation to that property shall be the fair market value thereof as at the date upon which the option or right of pre-emption was acquired by the person who exercised the option or right of pre-emption;<\/span><\/p>\n

[Definition of \u201cfair value\u201d substituted by section 2 of Act 74 of 2002]<\/span><\/p>\n","post_title":"\"Fair value\" definition of section 1 of Transfer Duty Act","collection_order":10,"collection":1876,"post_modified":"2018-10-21 20:00:23","post_date":"2018-10-08 13:16:54"},{"ID":"15512","post_content":"

\u201cmining asset\u201d<\/strong> means any building, shaft, excavation, borehole, structure, fixture or other improvement or work used or intended to be used for purposes of mining, or purposes incidental thereto, including the accommodation of mine personnel, but does not include any building or structure on land in a proclaimed township;<\/p>\n

[Definition of \u201cmining asset\u201d inserted by section 11 of Act 80 of 1959]<\/span><\/p>\n","post_title":"\"Mining asset\" definition of section 1 of Transfer Duty Act","collection_order":11,"collection":1876,"post_modified":"2018-10-20 19:39:41","post_date":"2018-10-08 13:16:52"},{"ID":"15514","post_content":"

\u201cperson\u201d<\/strong> includes the estate of a deceased or insolvent person and any trust;<\/p>\n

[Definition of \u201cperson\u201d inserted by section 8 of Act 37 of 1996]<\/span><\/p>\n","post_title":"\"Person\" definition of section 1 of Transfer Duty Act","collection_order":12,"collection":1876,"post_modified":"2018-10-20 19:40:54","post_date":"2018-10-08 13:16:50"},{"ID":"15516","post_content":"

\u201cproperty\u201d<\/strong> means land in the Republic and any fixtures thereon, and includes \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any real right in land but excluding any right under a mortgage bond or a lease of property other than a lease referred to in paragraph (c);<\/span><\/p>\n

[Paragraph (a) substituted by section 1 of Act 24 of 2011]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (b) deleted by section 1 of Act 24 of 2011]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any right to minerals (including any right to mine for minerals) and a lease or sub-lease of such a right;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 a share (other than a share contemplated in paragraph (g)) or member\u2019s interest in a residential property company;<\/span><\/p>\n

[Paragraph (d) substituted by section 1 of Act 17 of 2009]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0a share (other than a share contemplated in paragraph (g)) or member\u2019s interest in a company which is a holding company (as defined in the Close Corporations Act, 1984 (Act 69 of 1984), or as defined in the Companies Act, 2008 (Act 71 of 2008), as the case may be), if that company and all of its subsidiary companies (as defined in the Close Corporations Act, 1984, or Companies Act, 2008), would be a residential property company if all such companies were regarded as a single entity;<\/span><\/p>\n

[Paragraph (e)\u00a0added by\u00a0section\u00a02(1)(b)\u00a0of\u00a0Act 74 of 2002\u00a0and substituted by\u00a0section\u00a01(1)(d)\u00a0of\u00a0Act\u00a017 of 2009\u00a0and by\u00a0section 1\u00a0of\u00a0Act\u00a016 of 2022]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 a contingent right to any residential property or share or member\u2019s interest, contemplated in paragraph (d) or (e), held by a discretionary trust (other than a special trust as defined in section 1 of the Income Tax Act, 1962 (Act No. 58 of 1962)), the acquisition of which is \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a consequence of or attendant upon the conclusion of any agreement for consideration with regard to property held by that trust;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 accompanied by the substitution or variation of that trust\u2019s loan creditors, or by the substitution or addition of any mortgage bond or mortgage bond creditor; or<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 accompanied by the change of any trustee of that trust and;<\/span><\/p>\n

[Paragraph (f) amended by section 1 of Act 7 of 2010 effective on 1 September 2009]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 a share in a share block company as defined in the Share Blocks Control Act, 1980 (Act No. 59 of 1980);<\/span><\/p>\n

[Paragraph (g) added by section 1 of Act 17 of 2009]<\/span><\/p>\n

[Definition of \u201cproperty\u201d amended by section 1 of Act 5 of 2001 and section 2 of Act 74 of 2002]<\/span><\/p>\n","post_title":"\"Property\" definition of section 1 of Transfer Duty Act","collection_order":13,"collection":1876,"post_modified":"2024-01-20 22:35:01","post_date":"2018-10-08 13:16:48"},{"ID":"15518","post_content":"

\u201cregistration officer\u201d<\/strong> means the person who is in charge of a deeds registry;<\/p>\n","post_title":"\"Registration officer\" definition of section 1 of Transfer Duty Act","collection_order":14,"collection":1876,"post_modified":"2018-10-20 19:46:20","post_date":"2018-10-08 13:16:46"},{"ID":"15520","post_content":"

\u201cRepublic\u201d <\/strong>means the territory of the Republic of South Africa and includes the territorial waters, the contiguous zone and the continental shelf referred to respectively in sections 4, 5 and 8 of the Maritime Zones Act, 1994 (Act No. 15 of 1994);<\/p>\n

[Definition of \u201cRepublic\u201d inserted by section 5 of Act 103 of 1969, deleted by section 2 of Act 87 of 1988 and inserted by section 1 of Act 5 of 2001]<\/span><\/p>\n","post_title":"\"Republic\" definition of section 1 of Transfer Duty Act","collection_order":15,"collection":1876,"post_modified":"2018-10-21 20:01:18","post_date":"2018-10-08 13:16:44"},{"ID":"15522","post_content":"

\u201cresidential property\u201d<\/strong> means an dwelling-house, holiday home, apartment or similar abode, improved or unimproved land zoned for residential use in the Republic (including any real right thereto), other than -<\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 an apartment complex, hotel, guesthouse or similar structure consisting of five or more units held by a person which has been used for renting to five or more persons, who are not connected persons, as defined in the Income Tax Act, 1962 (Act No. 58 of 1962), in relation to that person; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 any \u201cfixed property\u201d of a \u201cvendor\u201d forming part of an \u201centerprise\u201d all as defined in section 1<\/a> of the Value-Added Tax Act, 1991 (Act No. 89 of 1991);<\/span><\/p>\n

[Definition of \u201cresidential property\u201d inserted by section 2 of Act 74 of 2002]<\/span><\/p>\n","post_title":"\"Residential property\" definition of section 1 of Transfer Duty Act","collection_order":16,"collection":1876,"post_modified":"2018-10-21 20:02:51","post_date":"2018-10-08 13:16:42"},{"ID":"15524","post_content":"

\u201cresidential property company\u201d<\/strong> means any company, other than a REIT as defined in section 1 of the Income Tax Act, 1962 (Act No. 58 of 1962), that holds property that constitutes-<\/p>\n

[Words preceding paragraph (a) substituted by section 1 of Act 31 of 2013 effective on 12 December 2013]<\/span><\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 residential property; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 a contingent right contemplated in paragraph (f) of the definition of \u201cproperty\u201d,<\/span><\/p>\n

\n<\/p>

and where the fair value of that property or contingent right comprises more than 50 per cent of the aggregate fair market value of all the assets, as defined in paragraph 1 of the Eighth Schedule to the Income Tax Act, 1962, (other than financial instruments as defined in section 1 of that Act or any coin made mainly from gold or platinum), held by that company on the date of acquisition of an interest in that company;<\/p>\n

[Definition of \u201cresidential property company\u201d inserted by section 2 of Act 74 of 2002]<\/span><\/p>\n","post_title":"\"Residential property company\" definition of section 1 of Transfer Duty Act","collection_order":17,"collection":1876,"post_modified":"2018-10-21 20:03:17","post_date":"2018-10-08 13:16:40"},{"ID":"15526","post_content":"

\u201cSouth African Revenue Service\u201d<\/strong> means the South African Revenue Service established by section\u00a02 of the South African Revenue Service Act, 1997;<\/p>\n

[Definition of \u201cSouth African Revenue Service\u201d inserted by section 34 of Act 34 of 1997]<\/span><\/p>\n","post_title":"\"South African Revenue Service\" definition of section 1 of Transfer Duty Act","collection_order":18,"collection":1876,"post_modified":"2018-10-21 20:03:50","post_date":"2018-10-08 13:16:38"},{"ID":"15528","post_content":"

\u201cspouse\u201d<\/strong> in relation to any person, means the partner of such person-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in a marriage or customary union recognised in terms of the laws of the Republic;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in a union recognised as a marriage in accordance with the tenets of any religion; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in a same-sex or heterosexual union which the Commissioner is satisfied is intended to be permanent:<\/span><\/p>\n

<\/p>\n

Provided that a marriage or union contemplated in paragraph (b) or (c) shall, in the absence of proof to the contrary, be deemed to be a marriage or union without community of property.<\/p>\n

[Definition of \u201cspouse\u201d inserted by section 1 of Act 5 of 2001]<\/span><\/p>\n","post_title":"\"Spouse\" definition of section 1 of Transfer Duty Act","collection_order":19,"collection":1876,"post_modified":"2018-10-20 19:56:22","post_date":"2018-10-08 13:16:35"},{"ID":"15530","post_content":"

\u201cTax Administration Act\u201d<\/strong> means the Tax Administration Act, 2011;<\/p>\n

[Definition of \u201cTax Administration Act\u201d inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"\"Tax Administration Act\" definition of section 1 of Transfer Duty Act","collection_order":20,"collection":1876,"post_modified":"2018-10-20 19:57:21","post_date":"2018-10-08 13:16:33"},{"ID":"15532","post_content":"

\u201ctransaction\u201d<\/strong> means -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in relation to paragraphs (a) and (c) of the definition of \u201cproperty\u201d, an agreement whereby one party thereto agrees to sell, grant, waive, donate, cede, exchange, lease or otherwise dispose of property to another person or any act whereby any person renounces any right in or restriction in his or her favour upon the use or disposal of property; or<\/span><\/p>\n

[Paragraph (a) substituted by section 1 of Act 24 of 2011]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in relation to any shares or member\u2019s interest contemplated in paragraph (d) or (e) of the definition of \u201cproperty\u201d, an agreement whereby one party thereto agrees to sell, grant, waive, donate, cede, exchange, issue, buy-back, convert, vary, cancel or otherwise dispose of any such shares or member\u2019s interest to another person or any act whereby any person renounces any right in or restriction in his or her favour upon the use or disposal of any such shares or member\u2019s interest; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in relation to a discretionary trust, the substitution or addition of one or more beneficiaries with a contingent right to any property of that trust, which constitutes residential property or shares or member\u2019s interest contemplated in paragraph (d) or (e) of the definition of \u201cproperty\u201d or a contingent right contemplated in paragraph (f) of that definition;<\/span><\/p>\n

[Definition of \u201ctransaction\u201d substituted by section 2 of Act 74 of 2002]<\/span><\/p>\n","post_title":"\"Transaction\" definition of section 1 of Transfer Duty Act","collection_order":21,"collection":1876,"post_modified":"2018-10-20 19:58:12","post_date":"2018-10-08 13:16:31"},{"ID":"15534","post_content":"

\u201ctrust\u201d<\/strong> means any trust consisting of cash or other assets which are administered and controlled by a person acting in a fiduciary capacity, where such person is appointed under a deed of trust or by agreement or under the will of a deceased person.<\/p>\n

[Definition of \u201ctrust\u201d added by section 8\u00a0of Act 37 of 1996]<\/span><\/p>\n

[Section 1 renumbered to subsection 1(1) by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.<\/span><\/p>\n

[Subsection (2) inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"\"Trust\" definition of section 1 of Transfer Duty Act","collection_order":22,"collection":1876,"post_modified":"2018-10-20 20:00:17","post_date":"2018-10-08 13:16:29"},{"ID":"15459","post_content":"

2. Imposition of transfer duty<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Subject to the provisions of section 9<\/a>, there shall be levied for the benefit of the National Revenue Fund a transfer duty (hereinafter referred to as the duty) on the value of any property (which value shall be determined in accordance with the provisions of sections 5<\/a>, 6<\/a>, 7<\/a> and 8<\/a>) acquired by any person on or after the date of commencement of this Act by way of a transaction or in any other manner, or on the amount by which the value of any property is enhanced by the renunciation, on or after the said date, of an interest in or restriction upon the use or disposal of that property, at the rate of \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (a) substituted by section 2 of Act 136 of 92 and section 3 of Act 97 of 93, amended by section 14 of Act 9 of 2006 with effect from 1 March 2006 and deleted by section 2 of Act 24 of 2011 with effect from 23 February 2011]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 subject to subsection (5)-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a00 per cent of so much of the said value or the said amount, as the case may be, as does not exceed R1 100 000;<\/span><\/span><\/p>\n

[Subparagraph (i)\u00a0substituted by\u00a0section\u00a02(1)\u00a0of\u00a0Act 14 of 2017, by\u00a0section 1(1)\u00a0of\u00a0Act 22 of 2020\u00a0and by\u00a0section 1(1)\u00a0of\u00a0Act\u00a019 of 2023\u00a0deemed effective on 1 March 2023 and applicable in respect of property acquired or an interest or a restriction in any property renounced on or after that date]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a03 per cent of so much of the said value or the said amount, as the case may be, as exceeds R1 100 000 but does not exceed R1 512 500;<\/span><\/span><\/p>\n

[Subparagraph (ii)\u00a0substituted by\u00a0section\u00a02(1)\u00a0of\u00a0Act 14 of 2017, by\u00a0section 1(1)\u00a0of\u00a0Act 22 of 2020\u00a0and by\u00a0section 1(1)\u00a0of\u00a0Act\u00a019 of 2023\u00a0deemed effective on 1 March 2023 and applicable in respect of property acquired or an interest or a restriction in any property renounced on or after that date]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a06 per cent of so much of the said value or the said amount, as the case may be, as exceeds R1 512 500 but does not exceed R2 117 500;<\/span><\/span><\/p>\n

[Subparagraph (iii)\u00a0substituted by\u00a0section 1(1)\u00a0of\u00a0Act 22 of 2020\u00a0and by\u00a0section 1(1)\u00a0of\u00a0Act\u00a019 of 2023\u00a0deemed effective on 1 March 2023 and applicable in respect of property acquired or an interest or a restriction in any property renounced on or after that date]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a08 per cent of so much of the said value or the said amount, as the case may be, as exceeds R2 117 500 but does not exceed R2 722 500;<\/span><\/span><\/p>\n

[Subparagraph (iv)\u00a0amended by\u00a0section 2(1)(a)\u00a0of\u00a0Act 13 of 2016\u00a0and by\u00a0section 1(1)\u00a0of\u00a0Act 22 of 2020\u00a0and substituted by\u00a0section 1(1)\u00a0of\u00a0Act\u00a019 of 2023\u00a0deemed effective on 1 March 2023 and applicable in respect of property acquired or an interest or a restriction in any property renounced on or after that date]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a011 per cent of so much of the said value or the said amount, as the case may be, as exceeds R2 722 500 but does not exceed R12 100 000; and<\/span><\/span><\/p>\n

[Subparagraph (v)\u00a0substituted by\u00a0section 2(1)(b)\u00a0of\u00a0Act 13 of 2016, by\u00a0section 1(1)\u00a0of\u00a0Act 22 of 2020\u00a0and by\u00a0section 1(1)\u00a0of\u00a0Act\u00a019 of 2023\u00a0deemed effective on 1 March 2023 and applicable in respect of property acquired or an interest or a restriction in any property renounced on or after that date]<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a013 per cent of so much of the said value or the said amount, as the case may be, as exceeds R12 100 000.<\/span><\/span><\/p>\n

[Subparagraph (vi) added by section 2(1)(c) of Act 13 of 2016 and by section 1(1) of Act 22 of 2020 and substituted by section 1(1) of Act 19 of 2023 deemed effective on 1 March 2023 and applicable in respect of property acquired or an interest or a restriction in any property renounced on or after that date]<\/span><\/span><\/p>\n

[Subsection (1) substituted by section 3(1)(a) of Act 88 of 1974 and amended by section 9(1)(a) of Act 37 of 1996. Paragraph (b) amended by section 5(1) of Act 106 of 1980, substituted by section 2(1) of Act 136 of 1992 and by section 3(1) of Act 97 of 1993, amended by 2(1) of Act 32 of 1999, substituted by section 2(1) of Act 30 of 2002 and by section 31(1) of Act 12 of 2003, amended by section 1(1) of Act 16 of 2004 and by section 1(1) of Act 9 of 2005 and substituted by section 14(1)(b) of Act 9 of 2006, by section 2(1)(b) of Act 24 of 2011 and by section 2(1) of Act 13 of 2015 deemed effective on 1 March, 2015 and applicable in respect of property acquired or interest or restriction in any property renounced on or after that date]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Minister of Finance may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act No. 1 of 1999), that, with effect from a date mentioned in that announcement-<\/span><\/p>\n

[Words preceding paragraph (a) substituted by section 1 of Act 15 of 2016 effective on 19 January 2017]<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the rates of transfer duty contemplated in subsection (1) will be altered to the extent mentioned in the announcement; or<\/span><\/p>\n

[Paragraph (a) substituted by section 1 of Act 25 of 2015 effective on 1 March 2015]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 there will be a change in the provision of this Act that will have the effect that the acquisition of or the renunciation of any interest in or restriction upon a certain class of property will no longer be subject to transfer duty.<\/span><\/p>\n

[Subsection (2) substituted by section 1 of Act 56 of 1966, amended by section 2 of Act 66 of 1973, deleted by section 3 of Act 88 of 1974 and inserted by section 1 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 If the Minister makes an announcement contemplated in subsection (2), that alteration or change comes into effect on the date determined by the Minister in that announcement and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.<\/span><\/p>\n

[Subsection (3) added by section 2 of Act 66 of 1973, deleted by section 3 of Act 88 of 1974, inserted by section 1 of Act 31 of 2005 and substituted by section 2 of Act 18 of 2009 and section 1 of Act 15 of 2016 effective on 1 March 2016 and applies in respect of any property acquired or interest or restriction in any property renounced on or after that date]<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (4) added by section 2 of Act 66 of 1973 and deleted by section 3 of Act 88 of 1974]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Where a person acquires any property consisting of or including an undivided share in any property (hereafter in this subsection referred to as the joint property), the duty payable in respect of such acquisition shall be calculated in accordance with the formula<\/span><\/p>\n

[Words preceding the formula substituted by section 2 of Act 24 of 2011 with effect from 23 February 2011]<\/span><\/p>\n

<\/p>\n

y \u00a0\u00a0\u00a0= \u00a0\u00a0\u00a0\u00a0\u00a0 a\u00a0\u00a0 <\/u>\u00a0\u00a0\u00a0 x \u00a0\u00a0\u00a0 c<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0b<\/p>\n

<\/p>\n

in which formula \u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 \u201cy\u201d represents the duty payable;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 \u201ca\u201d represents the value on which the duty is leviable in terms of subsection (1);<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 \u201cb\u201d represents an amount equal to the sum of \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the amount represented by \u201ca\u201d; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the value of the remainder of the joint property (being the share or shares in the joint property remaining after excluding the aforesaid undivided share), assuming such value to be an amount which bears to the value of the said undivided share (being the value thereof represented by or included in \u201ca\u201d) the same ratio as the said remainder (expressed as a percentage of the full ownership of the joint property without regard to the value of that property or any share therein) bears to the said undivided share (expressed as a percentage of the full ownership of the joint property without regard to the value of that property or any share therein); and<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 \u201cc\u201d represents the duty which would have been leviable at the rate prescribed in subsection (1)(b) on the amount represented by the symbol \u201cb\u201d in the formula if that amount had been the value on which duty was leviable under subsection (1).<\/span><\/p>\n

[Subsection (5) added by section 3 of Act 88 of 1974]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (5) shall not apply in respect of the acquisition of an undivided share in common property which is in terms of the provisions of the Sectional Titles Act, 1986 (Act No. 95 of 1986), apportioned to a section as defined in section 1 of that Act and forms part of a unit as so defined but shall apply in respect of the acquisition of an undivided share in such unit.<\/span><\/p>\n

[Subsection (6) added by section 3 of Act 88 of 1974 and amended by section 3 of Act 87 of 1988]<\/span><\/p>\n","post_title":"Section 2 (Transfer Duty Act) - Imposition of transfer duty","collection_order":23,"collection":1876,"post_modified":"2024-01-20 22:39:48","post_date":"2018-10-08 13:17:44"},{"ID":"15461","post_content":"

3. By whom, when and to whom duty payable<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The duty shall within six months of the date of acquisition be payable by the person who has acquired the property or in whose favour or for whose benefit any interest in or restriction upon the use or disposal of property has been renounced.<\/span><\/p>\n

\u00a0<\/p>\n

(1A)\u00a0 Where a person who acquires any property contemplated in paragraph (d), (e) or (g) of the definition of \u201cproperty\u201d fails to pay the duty within the period contemplated in subsection (1), the public officer of that company and the person from whom the shares or member\u2019s interest are acquired shall be jointly and severally liable for such duty: Provided that the public officer or person from whom the shares or member\u2019s interest was acquired, may recover any amount of duty paid in terms of this subsection in accordance with section 160<\/a> of the Tax Administration Act.<\/span><\/p>\n

[Subsection (1A) added by section 3 of Act 74 of 2002, amended by section 2 of Act 17 of 2009 and substituted by section 271 of Act 28 of 2011 effective on 1 Oct 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(1B)\u00a0 Where a person who acquires any property contemplated in paragraph (f) of the definition of \u201cproperty\u201d fails to pay the duty within the period contemplated in subsection (1), the trust and representative taxpayer of that trust shall be jointly and severally liable for such duty: Provided that the trust or representative taxpayer may recover any amount of duty paid in terms of this subsection by the trust or representative tax payer, as the case may be, in accordance with section 160 of the Tax Administration Act.<\/span><\/p>\n

[Subsection (1B) added by section 3 of Act 74 of 2002 and substituted by section 271 of Act 28 of 2011 effective on 1 Oct 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Pending the completion of the declarations referred to in section 14<\/a>, or the determination of the amount of duty payable under this Act, a deposit on account of the duty payable must be made by way of an electronic payment.<\/span><\/p>\n

[Subsection (2) substituted by section 6 of Act 60 of 2001,\u00a0section 1 of Act 35 of 2007 and section 12 of Act 8 of 2010 effective on 1 January 2011]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (3) substituted by section 4 of Act 88 of 1974, amended by section 1 of Act 99 of 1981 and substituted by section 10 of Act 37 of 1996, section 6 of Act 60 of 2001, section 1 of Act 35 of 2007 and section 12 of Act 8 of 2010 and deleted by section 271 of Act 28 of 2011 effective on 1 Oct 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 Where, in addition to any amount of duty which is payable by any person in terms of this Act, an amount of penalty is payable by him in terms of the provisions of this Act, any payment made by that person on or after 1 April 1994 in respect of such duty or penalty which is less than the total amount due by him in respect of such duty and penalty shall for the purposes of this Act be deemed to be made -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in respect of such penalty; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 to the extent that such payment exceeds the amount of such penalty, in respect of such duty.<\/span><\/p>\n

[Subsection (4) added by section 4 of Act 97 of 1993]<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 Any agreement concluded prior to 1 April 1994 between the Commissioner and the person liable for the payment of any duty or penalty which provides for the allocation of any payment to be made on or after that date otherwise than in accordance with the provisions of subsection (4) shall, in so far as it provides for such allocation, cease to have effect.<\/span><\/p>\n

[Subsection (5) added by section 4 of Act 97 of 1993]<\/span><\/p>\n","post_title":"Section 3 (Transfer Duty Act) - By whom, when and to whom duty payable","collection_order":24,"collection":1876,"post_modified":"2018-10-21 20:08:00","post_date":"2018-10-08 13:17:41"},{"ID":"16085","post_content":"

3A.\u00a0\u00a0\u00a0\u00a0\u00a0 Sharia compliant financing arrangements<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 For the purpose of the payment of duty in respect of any murabaha as defined in section 24JA(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the financier shall be deemed not to have acquired any property under the sharia arrangement; and<\/span><\/p>\n

[Paragraph (a) substituted by section 3 of Act 24 of 2011 effective on 1 January 2013]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 the client shall be deemed to have acquired property from the seller-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 for an amount equal to the consideration paid by the financier to the seller; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 at such time as the financier acquired the property from the seller by virtue of the transaction between the seller and the financier.<\/span><\/p>\n

[Paragraph (b) substituted by section 3 of Act 24 of 2011 effective on 1 January 2013]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purpose of the payment of the duty in respect of any diminishing musharaka as defined in section 24JA(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the bank shall be deemed not to have acquired any property under the sharia arrangement;<\/span><\/p>\n

\n<\/p>

(b)<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where the bank and the client jointly acquire property, the client shall be deemed to have acquired the bank\u2019s interest in the property-<\/span><\/p>\n

\n<\/p>

(aa)\u00a0\u00a0\u00a0for an amount equal to the amount paid by the bank in respect of the bank\u2019s interest in the property; and<\/span><\/p>\n

\n<\/p>

(bb)\u00a0\u00a0 at the time that the seller of the asset was divested of any interest in the property by virtue of the transaction between the seller and the bank; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 where the bank acquires an interest in property from the client, the bank shall be deemed not\u00a0 to have acquired any interest in property from the client and the client shall be deemed not to have subsequently acquired any interest in that property from the bank.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 For the purpose of the payment of duty in respect of any sukuk as defined in section 24JA(1) of the Income Tax Act, 1962 (Act No. 58 of 1962), the trust shall be deemed not to have acquired the asset from the government of the Republic.<\/span><\/p>\n

[Subsection (3) substituted by section 3 of Act 24 of 2011 effective on 1 January 2013]<\/span><\/p>\n

[Section 3A inserted by section 2 of Act 7 of 2010 effective on 1 January 2013]<\/span><\/p>\n","post_title":"Section 3A (Transfer Duty Act) - Sharia compliant financing arrangements","collection_order":25,"collection":1876,"post_modified":"2018-10-21 20:08:37","post_date":"2018-10-20 20:25:30"},{"ID":"15463","post_content":"

4. Penalty and interest on late payment of duty<\/span><\/strong><\/p>\n

[Heading substituted by section 1 of Act 32 of 2004]<\/span><\/p>\n

[Heading of section 4 to be substituted with effect from a date determined by the President by proclamation in the Gazette]<\/span><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 If any duty in respect of any transaction entered into before 1 March 2005, remains unpaid after the date of the expiration of the period referred to in section 3, the Commissioner must in accordance with Chapter 15 of the Tax Administration Act impose a penalty, at the rate of 10 per cent per annum on the amount of the unpaid duty, calculated in respect of each completed month in the period from that date to the date of payment.<\/strong><\/span><\/p>\n

[Subsection (1) amended by section 2 of Act 70 of 1963, substituted by section 1 of Act 72 of 1970 and section 3 of Act 87 of 1982, amended by section 1 of Act 32 of 2004 and substituted by section 271 of Act 28 of 2011 effective on 1 Oct 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(1A) If any duty in respect of any transaction entered into on or after 1 March 2005, remains unpaid after the date of the expiration of the period referred to in section 3<\/a>, interest shall, subject to the provisions of subsection (3), become payable at a rate equal to 10 per cent per annum of the amount of duty which remains unpaid, calculated in respect of each completed month in the period from that date to the date of payment.<\/span><\/p>\n

[Subsection (1) inserted by section 1 of Act 32 of 2004]<\/span><\/p>\n

[Subsection (1A) to be deleted with effect from a date determined by the President by proclamation in the Gazette]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purpose of subsection (1) a deposit on account of duty shall be deemed to be a payment of duty.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Whenever the Commissioner is satisfied that the delay in the determination of the value on which the duty is payable cannot be ascribed to the person liable to pay the duty, he or she may allow a reasonable extension of time within which the duty may be paid without interest if, within six months of the date of acquisition of the property -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a deposit on account of the duty payable is made to the Commissioner of an amount equal to the duty calculated on the amount of the consideration paid or payable or on the declared value, as the case may be; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 application is made in writing to the Commissioner for such extension of time.<\/span><\/p>\n

[Subsection (3) substituted by section 7 of Act 60 of 2001 and amended by section 1 of Act 32 of 2004]<\/span><\/p>\n","post_title":"Section 4 (Transfer Duty Act) - Penalty and interest on late payment of duty","collection_order":26,"collection":1876,"post_modified":"2018-10-21 20:09:06","post_date":"2018-10-08 13:17:39"},{"ID":"15465","post_content":"

5. Value of property on which duty payable<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The value on which duty shall be payable shall, subject to the provisions of this section \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where consideration is payable by the person who has acquired the property, be the amount of that consideration; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 where no consideration is payable, be the declared value of the property.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0 If a transaction whereby property has been acquired, is, before registration of the acquisition in a deeds registry, cancelled, or dissolved by the operation of a resolutive condition, duty shall be payable only on that part of the consideration which has been or is paid to and retained by the seller and on any consideration payable by the buyer for or in respect of the cancellation thereof, provided that on cancellation or dissolution of that transaction, such property completely reverts to the seller and the original buyer has relinquished all rights and has not received nor will receive any consideration arising from such cancellation or dissolution.<\/span><\/p>\n

[Paragraph (a) substituted by section 2 of Act 45 of 2003]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 Upon the subsequent disposal of property referred to in paragraph (a), the person so disposing of it shall, in the declaration to be made by him in terms of section 14<\/a>, set forth the circumstances of such previous transaction and of the cancellation thereof and shall furnish particulars relating to the payment of duty in connection therewith, and any duty payable in connection with such previous transaction but still unpaid shall be paid by the person so disposing of the property, who may thereupon recover the duty so paid from the person liable for the payment thereof in terms of section three.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Where a transaction provides for the payment of the whole or any part of the consideration by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash, the value of such consideration shall be determined in accordance with the provisions of section eight.<\/span><\/p>\n

\u00a0<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 In the case of a transaction whereby one property is exchanged for another, and \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 no additional consideration is payable by either party to the transaction, the value on which duty shall be payable in respect of the acquisition of each property shall, subject to the provisions of subsections (6) and (7), be the declared value of each property: Provided that if the properties exchanged are not of equal value, duty shall, subject to the said provisions, be paid in respect of the acquisition of each property on the declared value of the property which has the greater value;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 additional consideration is payable by either party to the transaction, the value on which duty shall be payable, shall, subject to the provisions of subsections (6) and (7), be \u2013<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in respect of the acquisition of the property for which the additional consideration is payable, the declared value of that property or, the declared value of the property given in exchange for that property plus the additional consideration payable, whichever is the greater; and<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 in respect of the acquisition of the other property, the declared value thereof, or the declared value of the property given in exchange for that property less the additional consideration payable, whichever is the greater.<\/span><\/p>\n

\u00a0<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 In the case of the cession of a lease or sub-lease referred to in paragraph (c) of the definition of \u201cproperty\u201d in section 1<\/a>, the value on which duty shall be payable shall be the amount of the consideration payable by the cessionary to the cedent in respect of the cession or, if no consideration is so payable, the declared value of the property acquired under the cession.<\/span><\/p>\n

[Subsection (5) substituted by section 4 of Act 24 of 2011]<\/span><\/p>\n

\u00a0<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0 If the Commissioner is of opinion that the consideration payable or the declared value is less than the fair value of the property in question he may determine the fair value of that property, and thereupon the duty payable in respect of the acquisition of that property shall be calculated in accordance with the fair value as so determined or the consideration payable or the declared value, whichever is the greatest: Provided that the provisions of this subsection shall not be construed as preventing the Commissioner, after a determination of the fair value of the property in question has been made, from revising such determination or from making a further determination of the fair value of that property under this subsection, provided such revision or further determination is made not later than two years from the date on which duty was originally paid in respect of the said acquisition.<\/span><\/p>\n

[Subsection (6) substituted by section 6 of Act 103 of 1969]<\/span><\/p>\n

\u00a0<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 In determining the fair value in terms of subsection (6), the Commissioner shall have regard, according to the circumstances of the case, inter alia<\/em> to \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the nature of the real right in land and the period for which it has been acquired or, where it has been acquired for an indefinite period or for the natural life of any person, the period for which it is likely to be enjoyed;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 the municipal valuation of the property concerned;<\/span><\/p>\n

[Paragraph (b) substituted by section 15 of Act 9 of 2006]<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 any sworn valuation of the property concerned furnished by or on behalf of the person liable to pay the duty;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 any valuation made by the Director-General: Mining Resources or by any other competent and disinterested person appointed by the Commissioner.<\/span><\/p>\n

[Paragraph (d) substituted by section 4 of Act 24 of 2011]<\/span><\/p>\n

\u00a0<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 If the fair value of property as determined by the Commissioner \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 exceeds the amount of the consideration payable in respect of that property, or the declared value, as the case may be, by not less than one-third of the consideration payable or the declared value, as the case may be, the costs of any valuation made by a person referred to in paragraph (d) of subsection (7) (other than the Director-General: Mining Resources) shall be paid by the person liable for the payment of the duty;<\/span><\/p>\n

[Paragraph (a) substituted by section 4 of Act 24 of 2011]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 does not exceed the said consideration or declared value as the case may be, to the extent set out in paragraph (a), the costs of the valuation shall be borne by the State.<\/span><\/p>\n

\u00a0<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 The provisions of subsections (6) and (7) shall not apply in respect of the acquisition of property sold by public auction, unless the Commissioner is satisfied that the sale was not a bona fide sale by public auction, or that there was collusion between the seller and the purchaser or their agents.<\/span><\/p>\n

\u00a0<\/p>\n

(10)\u00a0\u00a0 In the case of the acquisition of property in terms of Item 8 of Schedule 1 to the Share Blocks Control Act, 1980 (Act No. 59 of 1980), the value of that property shall be reduced by an amount equal to the value of any supply made to the person acquiring that property, of a share mentioned in section 8(17) of the Value-Added Tax Act, 1991 (Act 89 of 91), where \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 tax in respect of such supply has been paid in terms of that Act; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 such supply is in terms of that Act subject to tax at the rate of zero per cent,<\/span><\/p>\n

\n<\/p>

if the value of such share wholly or partly constitutes consideration for the acquisition of that property.<\/p>\n

[Subsection (10) added by section 3 of Act 136 of 1992]<\/span><\/p>\n

\u00a0<\/p>\n

(11)\u00a0\u00a0 Where any person has acquired any property and any consideration has in terms of section 6<\/a>(1)(c) been added to the consideration payable by such person in respect of such property, the value of that property shall be reduced by an amount equal to the value which constitutes consideration of any supply of such property made to the person acquiring that property, if in terms of the Value-Added Tax Act, 1991 (Act 89 of 91) \u2013<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 value-added tax in respect of such supply has been paid or will be accounted for; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 such supply is subject to value-added tax at the rate of zero per cent.<\/span><\/p>\n

[Subsection (11) added by section 2 of Act 20 of 1994]<\/span><\/p>\n","post_title":"Section 5 (Transfer Duty Act) Value of property on which duty payable","collection_order":27,"collection":1876,"post_modified":"2018-10-21 20:11:00","post_date":"2018-10-08 13:17:37"},{"ID":"15467","post_content":"

6. Certain payments to be added to the consideration payable in respect of property<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 There shall for the purpose of the payment of duty be added to the consideration payable in respect of the acquisition of any property -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any commission or fees paid or payable in respect of the property by the person who acquired the property: Provided that where the property is acquired by way of a sale in execution, the amount to be added to the consideration in terms of this paragraph shall be so much of any commission or fees paid or payable by the person who acquired the property, as exceeds five per cent of the consideration payable in respect of the property;<\/span><\/p>\n

[Paragraph (a) substituted by section 8\u00a0of Act 30 of 1998]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 if property has been acquired by the exercise of an option to purchase or a right of pre-emption, any consideration paid or payable by the person who has acquired the property to any person in respect of the said option or right of pre-emption;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 any consideration which the person who has acquired property has paid or agreed to pay to any person whatsoever in respect of or in connection with the acquisition of the property, over and above the consideration payable to the person from whom the property was acquired, other than any rent payable under a lease or sub-lease by the cessionary thereof.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where the whole or any part of any commission, fees or consideration referred to in subsection (1) is payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash, the value thereof shall, for the purpose of the payment of duty, be determined mutatis mutandis<\/em> in accordance with the provisions of section 8<\/a>: Provided that the value of any such consideration referred to in paragraph (b) of subsection (1) shall be so determined as at the date upon which the option or right of pre-emption was acquired by the person who exercised the option or right of pre-emption.<\/span><\/p>\n","post_title":"Section 6 (Transfer Duty Act) - Certain payments to be added to the consideration payable in respect of property","collection_order":28,"collection":1876,"post_modified":"2018-10-21 20:11:35","post_date":"2018-10-08 13:01:10"},{"ID":"15469","post_content":"

7. Certain payments excluded from the consideration payable in respect of property<\/span><\/strong><\/p>\n

<\/p>\n

There shall for the purpose of the payment of duty be excluded from the consideration payable in respect of the acquisition of any property -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 transfer duty or any other duty or tax payable in respect of the acquisition of the property; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the costs or fees payable in connection with the registration of the acquisition of the property.<\/span><\/p>\n","post_title":"Section 7 (Transfer Duty Act) - Certain payments to be excluded from the consideration payable in respect of property","collection_order":29,"collection":1876,"post_modified":"2018-10-21 18:36:58","post_date":"2018-10-08 13:17:35"},{"ID":"15471","post_content":"

8. Valuation of consideration payable by way of rent, royalty, share of profits or any other <\/strong>periodical payment, or otherwise than in cash<\/strong><\/span><\/p>\n

\u00a0<\/p>\n

Where the whole or any part of the consideration in respect of the acquisition of any property is payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash, the value of the consideration so payable shall, for the purpose of the payment of the duty, be -<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where the consideration is in the form of rent, royalty, share of profits, or any other periodical payment -<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 if the actual amounts of the periodical payments are fixed, the aggregate of the said amounts payable over the period (including renewal periods) for which the property has been acquired by the person liable to pay the duty or, where the property acquired is a lease or sub-lease and the said aggregate amount exceeds the fair value as determined by the Commissioner mutatis mutandis<\/em> in accordance with the provisions of subsection (7) of section 5<\/a> of the property which is the subject of the lease or sub-lease, such fair value;<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 if the actual amounts of the periodical payments are not fixed or if the property has been acquired for an indefinite or unlimited period or for the natural life of any person, a value which the Commissioner considers fair in the circumstances;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 where the consideration is in the form of goods, services, rights or privileges, the current market value of such goods, services, rights or privileges at the date of the transaction or, where the market value of such goods, services, rights or privileges as at the date of the transaction is not ascertainable, a value which the Commissioner considers fair in the circumstances;<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 where the consideration is in the form of shares in or other securities of a company, whether already registered or still to be registered, or is in the form of rights to acquire such shares or securities, the value of such shares or securities or rights thereto, which value shall -<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the case of shares or securities which are quoted on any recognized stock exchange on the date of the transaction, be their middle market price on that date; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of other shares or securities or rights thereto, be a value which the Commissioner considers fair in the circumstances;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 where the consideration is in the form of a member\u2019s interest in a close corporation, whether already registered or still to be registered, such value which the Commissioner considers fair in the circumstances.<\/span><\/p>\n

[Paragraph (d) added by section 2 of Act 81 of 1985]<\/span><\/p>\n","post_title":"Section 8 (Transfer Duty Act) - Valuation of consideration payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash","collection_order":30,"collection":1876,"post_modified":"2018-10-22 18:27:49","post_date":"2018-10-08 13:17:33"},{"ID":"15473","post_content":"

9. Exemptions from duty<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 No duty shall be payable in respect of the acquisition of property by \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the Government and a provincial administration;<\/span><\/p>\n

[Paragraph (a) amended by section 3 of Act 77 of 1964, substituted by section 7 of Act 103 of 1969 and section 4 of Act 87 of 1988 and amended by section 36 of Act 9 of 1989]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any \u201cmunicipality\u201d as defined in section 1 of the Income Tax Act, 1962 (Act No. 58 of 1962);<\/span><\/p>\n

[Paragraph (b) substituted by section 3 of Act 70 of 1963, section 1 of Act 81 of 1965, section 7 of Act 103 of 1969 and section 2 of Act 95 of 1978, amended by section 3 of Act 81 of 1985 and substituted by section 5 of Act 97 of 1993 and section 1 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(bA)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (bA) inserted by section 2 of Act 89 of 1972 and deleted by section 4 of Act 126 of 1998 and section 3 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(bB)\u00a0 any \u201cwater services provider\u201d as defined in section 1 of the Income Tax Act, 1962 (Act No. 58 of 1962);<\/span><\/p>\n

[Paragraph (bB) inserted by section 3 of Act 66 of 1973 and substituted by section 2 of Act 99 of 1981, section 4 of Act 136 of 1992 and section 1 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(bC)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (bC) inserted by section 3 of Act 66 of 1973, substituted by section 77 of Act 54 of 1976 and deleted by section 6 of Act 120 of 1992]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a public benefit organisation contemplated in paragraph (a) of the definition of \u201cpublic benefit organisation\u201d in section 30(1) of the Income Tax Act, 1962 (Act No. 58 of 1962), that has been approved by the Commissioner in terms of section 30(3) of that Act; or<\/span><\/p>\n

[Subparagraph (i) substituted by section 1 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 any institution, board or body, which is exempt from tax in terms of section 10(1)(cA)(i) of that Act, which has as its sole or principal object the carrying on of any public benefit activity contemplated in section 30 of that Act,<\/span><\/p>\n

<\/p>\n

in respect of property acquired by such public benefit organisation, institution, board or body, the whole, or substantially the whole, of which will be used for the purposes of one or more public benefit activity carried on by such public benefit organisation, institution, board or body, as the case may be: Provided that if at any time subsequent to the acquisition thereof it is used otherwise than in the manner contemplated in this paragraph, duty shall become payable in respect of the acquisition of that property and the date upon which that property was first so otherwise used shall for the purposes of section 3<\/a>(1) and section 4<\/a> be deemed to be the date of acquisition thereof;<\/p>\n

[Paragraph (c) substituted by section 4 of Act 87 of 1988, amended by section 2 of Act 37 of 1995 and section 3 of Act 30 of 2000, substituted by section 3 of Act 30 of 2002 and amended by section 2 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 any institution or body in respect of property acquired for the purpose of a public hospital, subject mutatis mutandis<\/em> to the proviso to paragraph (c);<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 an heir or legatee in respect of \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 property of the deceased acquired by ab intestato<\/em> or testamentary succession or as a result of a re-distribution of the assets of a deceased estate in the process of liquidation; or<\/span><\/p>\n

[Sub-paragraph (i) substituted by section 1 of Act 69 of 1989]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 the amount by which the value of property so acquired is enhanced by the renunciation of an interest in or restriction upon the use or disposal of such property;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (f) deleted by section 16 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 a joint owner of property in respect of the acquisition and registration in his name of a defined portion of the property allotted to him upon partition of the property, but not in respect of any consideration payable by him in order to equalize the partition or for any other reason;<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 a joint owner of property who acquires the sole ownership in the whole or a portion of the property, in respect of so much of the value of the property in which sole ownership is acquired as represents his share in the joint ownership of that property;<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 a surviving or divorced spouse who acquires the sole ownership in the whole or any portion of property registered in the name of his or her deceased or divorced spouse where that property or portion is transferred to that surviving or divorced spouse as a result of the death of his or her spouse or dissolution of their marriage or union;<\/span><\/p>\n

[Paragraph (i) substituted by section 16 of Act 9 of 2006]<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (j) added by section 3 of Act 86 of 1987 and deleted by section 3 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0 a spouse in a marriage in community of property in respect of the acquisition of an undivided half-share in property by operation of law by virtue of the contraction of such marriage, if such property had been acquired by the other spouse prior to the date of contraction of the marriage.<\/span><\/p>\n

[Paragraph (k) added by section 1 of Act 69 of 1989]<\/span><\/p>\n

<\/p>\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0 any company in terms of-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 an asset-for-share transaction as defined in section 42 of the Income Tax Act, 1962 (Act No. 58 of 1962);<\/span><\/p>\n

<\/p>\n

(iA)\u00a0\u00a0 a substitutive share-for-share transaction as defined in section 43 of the Income Tax Act, 1962 (Act No. 58 of 1962);<\/span><\/p>\n

<\/p>\n

(iB)\u00a0\u00a0 an amalgamation transaction as defined in section 44 of the Income Tax Act, 1962 (Act No. 58 of 1962);<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 an intra-group transaction as defined in section 45 of the Income Tax Act, 1962 (Act No. 58 of 1962);<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 a liquidation distribution as defined in section 47 of the Income Tax Act, 1962 (Act No. 58 of 1962); or<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0a transaction which would have constituted a transaction or distribution contemplated in subparagraphs (i) to (iii) regardless of whether that company acquired that property as a capital asset or as trading stock,<\/span><\/span><\/p>\n

[Subparagraph (iv)\u00a0substituted by\u00a0section 1\u00a0of\u00a0Act 20 of 2021]<\/span><\/p>\n

<\/p>\n

where the public officer of that company has made a sworn affidavit or solemn declaration that such acquisition of property complies with the provisions of this paragraph;<\/p>\n

[Paragraph (l) added by section 8 of Act 60 of 2001, substituted by section 4 of Act 74 of 2002 and section 3 of Act 45 of 2003, amended by section 3 of Act 17 of 2009 and\u00a0 section 3 of Act 7 of 2010 and substituted by section 2 of Act 31 of 2013 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 any person in respect of the transfer of a property from a superannuation fund created and operated mainly for employees of the former TBVC and self-governing territories and other similar funds into the Govern\u00adment Employees\u2019 Pension Fund.<\/span><\/p>\n

[Paragraph (m) added by section 2 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(n)\u00a0\u00a0\u00a0\u00a0 any person to whom the Minister of Land Affairs has made available state land administered or controlled by him or her in terms of the Provision of Land and Assistance Act, 1993 (Act No. 126 of 1993), or section 42E of the Restitution of Land Rights Act, 1994 (Act No. 22 of 1994);<\/span><\/p>\n

[Paragraph (n) added by section 1 of Act 60 of 2008 with effect from 31 October 2009]<\/span><\/p>\n

<\/p>\n

(o)\u00a0\u00a0\u00a0\u00a0 any person in respect of so much of the value of the property as does not exceed an amount equal to any advance or subsidy granted to that person in terms of the Provision of Land and Assistance Act, 1993 (Act No. 126 of 1993), for the purposes of that acquisition.<\/span><\/p>\n

[Paragraph (o) added by section 1 of Act 60 of 2008 with effect from 31 October 2009]<\/span><\/p>\n

<\/p>\n

(1A)\u00a0 No duty shall be payable in respect of the registration of any property transferred by any public benefit organisation contemplated in paragraph (a) of the definition of \u201cpublic benefit organisation\u201d in section 30(1) of the Income Tax Act, 1962 (Act No. 58 of 1962), that has been approved by the Commissioner in terms of section 30(3) of that Act to any other entity which is controlled by that public benefit organisation;<\/span><\/p>\n

[Subsection (1A) inserted by section 3 of Act 30 of 2000 and substituted by section 1 of Act 20 of 2006]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 No duty shall be payable by a person who requires his ownership in property to be registered in his name in a deeds registry under any of the following circumstances:<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 where there has been an error in the registration of the acquisition of the property, provided the duty payable in respect of that acquisition has been duly paid;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (ii) deleted by section 2 of Act 32 of 2004]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 No duty shall be payable in respect of the registration jointly in the names of partners of any property which is registered in the name of the partnership carried on by such partners.<\/span><\/p>\n

<\/p>\n

(4)\u00a0\u00a0\u00a0\u00a0 No duty shall be payable \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in respect of a change in the registration of property required as a result of the termination of the appointment of an administrator of a trust under a will or other written instrument or of a trustee of an insolvent estate; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 where trust property is transferred by the administrator of a trust in pursuance of the will or other written instrument in pursuance of which the administrator was appointed \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 to the persons entitled thereto under such will; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 to a relative as contemplated in the definition of \u201crelative\u201d in section 1<\/a> of the Estate Duty Act, 1955 (Act No. 45 of 1955), where the trust was founded in terms of such other written instrument by a natural person for the benefit of such relative: Provided that no consideration is paid directly or indirectly by such relative in respect of the acquisition of such trust property; or<\/span><\/p>\n

[Paragraph (b) substituted by section 4 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 where property is restored by a trustee of an insolvent estate to the insolvent; or<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 in respect of the registration of trust property in the name of a trustee in his capacity as trustee if such trust property is held by such trustee as trust property at the date of commencement of the Trust Property Control Act, 1988, and such registration is required in terms of section 11 (2) of the said Act.<\/span><\/p>\n

[Paragraph (d) deleted by section 3 of Act 31 of 1953 and added by section 4 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (5) amended by section 12 of Act 80 of 1959, section 3 of Act 77 of 1964, section 7 of Act 103 of 1969 and section 4 of Act 87 of 1988 and deleted by section 4 of Act 136 of 1992]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 No duty shall be payable by a person who, as surety for the payment of the consideration payable under a transaction, pays the consideration and seeks transfer of the property in question into his own name, provided \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the duty has been paid in respect of the acquisition of the property under the transaction; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 no further consideration is payable by the surety to either party to the transaction.<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 If further consideration is payable by a surety referred to in paragraph (a) to either party to the transaction, duty shall be payable by him on the value of that further consideration.<\/span><\/p>\n

<\/p>\n

(7)\u00a0\u00a0\u00a0\u00a0 No duty shall be payable in respect of the acquisition of property by way of a transaction, if the transaction \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 is declared void by a competent court;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in terms of which the property is acquired from a person whose estate is sequestrated subsequent to the date of the transaction, becomes void by reason of the sequestration;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 in terms of which property is acquired by a person whose estate is sequestrated prior to the registration of the acquisition by him of the property, is abandoned by the trustee of his insolvent estate;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0 is a transaction whereby portions of adjoining properties which are being worked or about to be worked for minerals and are held under claim licence, mynpacht or other mining title, are exchanged, provided the Government Mining Engineer issues a certificate stating that the exchange is made solely and bona fide for mining purposes and is necessary or instrumental to proper or more economic working: Provided that if any additional consideration is payable by either party to the exchange, duty shall be payable on the value of the additional consideration.<\/span><\/p>\n

<\/p>\n

(8)\u00a0\u00a0\u00a0\u00a0 No duty shall be payable in respect of the acquisition on or after the sixteenth day of March, 1964, of property by any company (hereinafter referred to as the subsidiary company) which has been incorporated, and is managed and controlled, in the Republic from any other company (hereinafter referred to as the foreign company) which has been incorporated, and is managed and controlled, outside the Republic if it is proved to the satisfaction of the Commissioner \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 that at the time of such acquisition all the issued shares of the subsidiary company were held for its own benefit by the foreign company or a company which was incorporated, managed and controlled outside the Republic and was controlled by or controlled the foreign company; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 that the subsidiary company has under an arrangement with the foreign company acquired from the foreign company all the assets, including the said property, relating to any industrial or commercial or other business undertaking of the foreign company in the Republic.<\/span><\/p>\n

[Subsection (8) added by section 3 of Act 77 of 1964 and substituted by section 1 of Act 81 of 1965 and section 5 of Act 88 of 1974]<\/span><\/p>\n

<\/p>\n

(9)\u00a0\u00a0\u00a0\u00a0 If any property has by expropriation or compulsory sale under any law been acquired by the State (including the South African Transport Services and a provincial administration) or any rural council, municipal council, town council, village council, town board, local board, village management board, health committee or any district council or any board, body or institution of a public character established by law, and such property is, upon the cancellation or variation on or after 1 January 1964, of such expropriation or sale, re-acquired by the person from whom such property was expropriated or by whom such property was sold under such sale, no duty shall be payable in respect of such re-acquisition.<\/span><\/p>\n

[Subsection (9) added by section 1 of Act 81 of 1965 and substituted by section 7 of Act 103 of 1969, section 4 of Act 87 of 1988 and section 5 of Act 97 of 1993]<\/span><\/p>\n

<\/p>\n

(10)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (10) added by section 7 of Act 103 of 1969 and deleted by section 4 of Act 87 of 1988]<\/span><\/p>\n

<\/p>\n

(11)\u00a0\u00a0 \u2026\u2026\u2026.\u00a0\u00a0\u00a0<\/span><\/p>\n

[Subsection (11) added by section 2 of Act 95 of 1978, amended by section 4 of Act 87 of 1988 and deleted by section 3 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(12)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (12) added by section 6 of Act 106 of 1980, amended by section 4 of Act 87 of 1988 and deleted by section 3 of Act 30 of 2002]<\/span><\/p>\n

<\/p>\n

(13)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (13) added by section 2\u00a0of Act 118 of 1984, substituted by section 4 of Act 136 of 1992 and deleted by section 3 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(14)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (14) added by section 1 of Act 69 of 1989 and deleted by section 3 of Act 30 of 2000]<\/span><\/p>\n

<\/p>\n

(15)\u00a0\u00a0 No duty shall be payable in respect of the acquisition of any property under any transaction which for purposes of the Value-Added Tax Act, 1991, is a taxable supply of goods to the person acquiring such property if \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the transferor of the property under such transaction, in a declaration in such form as the Commissioner may prescribe, certifies that value-added tax payable under the said Act has been paid to him in respect of the said supply by the transferee and has been accounted for by him in a relevant return required to be furnished by him under the said Act or will be so accounted for in such return within the time allowed under that Act for the rendering of such return, or where such supply was subject to the said tax at the rate of zero per cent, such information regarding such supply as the Commissioner may require has been furnished to him;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any security required by the Commissioner for the payment of such tax has been lodged, if such tax has not yet been paid; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 the Commissioner has issued a certificate to the effect that the requirements of this subsection for the granting of the exemption have been met.<\/span><\/p>\n

[Subsection (15) added by section 79 of Act 89 of 1991]<\/span><\/p>\n

<\/p>\n

(15A) No duty shall be payable in respect of the acquisition of any property under an asset-for-share transaction as contemplated in section 42 of the Income Tax Act, 1962 (Act No. 58 of 1962), where \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the supplier and recipient of that property are deemed to be one and the same person in terms of section 8<\/a>(25) of the Value-Added Tax Act, 1991; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the public officer of the company as contemplated in section 101 of the Income Tax Act, 1962, has made a sworn affidavit or solemn declaration that such acquisition of property complies with the provisions of paragraph (a).<\/span><\/p>\n

[Subsection (15A) inserted by section 2 of Act 31 of 2005 and amended by section 2 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(15B) No duty shall be payable in respect of the acquisition of property operated and managed by a person on behalf of a rental pool scheme as contemplated in section 52<\/a>(2) of the Value-Added Tax Act, 1991, where the person acquiring that property elects in writing that that property must continue to be operated and managed by that person on behalf of a rental pool scheme.<\/span><\/p>\n

[Subsection (15B) inserted by section 2 of Act 35 of 2007]<\/span><\/p>\n

<\/p>\n

(16)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (16) added by section 2 of Act 5 of 2001 and deleted by section 2 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(17)\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (17) added by section 2 of Act 5 of 2001 and deleted by section 2 of Act 31 of 2005]<\/span><\/p>\n

<\/p>\n

(18)\u00a0\u00a0 No duty shall be payable where-<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 any old order right or OP26 right as defined in Schedule II of the Mineral and Petroleum Resources Development Act, 2002 (Act No. 28 of 2002), wholly or partially continues in force or is wholly or partially converted into a new right pursuant to that Schedule; or<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 any prospecting right, mining right, exploration right, production right, mining permit, retention permit or reconnaissance permit as defined in section 1 of the Mineral and Petroleum Resources Development Act, 2002, or any reconnaissance permission contemplated in section 14 of that Act, is granted or is wholly or partially renewed in terms of that Act.<\/span><\/p>\n

[Paragraph (b) substituted by section 2 of Act 16 of 2004]<\/span><\/p>\n

[Subsection (18) inserted by section 3 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(19)\u00a0\u00a0 No duty shall be payable by a person-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of any transaction contemplated in Item 8 of Schedule 1 to the Share Blocks Control Act, 1980 (Act No. 59 of 1980), in terms of which any right to or interest in the use of immovable property conferred by reason of the ownership of a share held by that person in a share block company as defined in section 1 of that Act is converted to ownership by that person of that immovable property; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of the acquisition by that person of a part of the immovable property of a share block company as defined in section 1 of the Share Blocks Control Act, 1980 (Act No. 59 of 1980), where that person had a right of use of that part, which right was conferred by reason of the ownership of a share held by that person in that share block company.<\/span><\/p>\n

[Subsection (19) inserted by section 3 of Act 45 of 2003 and substituted by section 1 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(20)\u00a0\u00a0 No duty shall be payable in respect of any acquisition of any interest in a residence as contemplated in paragraph 51 or 51A of the Eighth Schedule to the Income Tax Act, 1962 (Act No. 58 of 1962), where that acquisition takes place as a result of a transfer or disposal contemplated in either of those paragraphs.<\/span><\/p>\n

[Subsection (20) added by section 3 of Act 17 of 2009 and substituted by section 3 of Act 7 of 2010 effective on 1 October 2010]<\/span><\/p>\n","post_title":"Section 9 (Transfer Duty Act) - Exemptions from duty","collection_order":31,"collection":1876,"post_modified":"2022-02-16 19:27:06","post_date":"2018-10-08 13:17:31"},{"ID":"15475","post_content":"

10. Administration of Act<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner shall be responsible for the administration of this Act.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The powers conferred and the duties imposed upon the Commissioner by this Act may be exercised or performed by the Commissioner or by any SARS official under the control, direction or supervision of the Commissioner.<\/span><\/p>\n

[Subsection (2) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.<\/span><\/p>\n

[Subsection (3) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 10 (Transfer Duty Act) - Administration of Act","collection_order":32,"collection":1876,"post_modified":"2018-10-21 19:28:50","post_date":"2018-10-08 13:17:28"},{"ID":"15477","post_content":"

11. Powers of the Commissioner<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Commissioner may decline to accept any payment of duty otherwise than as a deposit on account of duty until the appropriate declarations referred to in section 14<\/a> are submitted to him.<\/span><\/p>\n

[Subsection (1) substituted by section 4 of Act 46 of 1996]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 If the Commissioner is satisfied that the declaration required to be completed by any one of the parties to a transaction or by a person who has acquired property otherwise than by way of a transaction, cannot be obtained, he may, notwithstanding the provisions of subsection (1) of section 14<\/a>, dispense with the production of such declaration or may accept in lieu thereof a declaration by some other person whom he considers able to furnish the particulars required to be given.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 Where in terms of section 3<\/a>(2) a deposit on account of the duty payable by any person is made pending the determination by the Commissioner of the fair value of the property concerned, of an amount equal to the duty calculated on the consideration paid or payable in respect of the acquisition of the property or on the declared value thereof, as the case may be, and there is given to the Commissioner security to his or her satisfaction for the payment of any balance of transfer duty which may still be payable, the Commissioner may in his or her discretion issue to the person liable to pay the duty a certificate that such deposit has been made and that such security has been given.<\/span><\/p>\n

[Paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 No fee shall be payable in respect of a certificate issued under paragraph (a).<\/span><\/p>\n","post_title":"Section 11 (Transfer Duty Act) - Powers of Commissioner","collection_order":33,"collection":1876,"post_modified":"2018-10-22 18:33:47","post_date":"2018-10-08 13:17:26"},{"ID":"15479","post_content":"

12. Registration of acquisition of property prohibited where duty not paid<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 No registration officer shall make any record in his deeds registry of an acquisition of property unless there has been produced to him proof, other than a receipt for a deposit on account of duty -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 that any duty payable under this Act or any other law has been paid in respect of the acquisition in question; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 where the property is to be transferred from the registered owner direct to a person who acquired the property from an intermediary contemplated in the Alienation of Land Act, 1981 (Act No. 68 of 1981), that any duty payable under this Act or any other law has been paid in respect of the acquisition of the property by the intermediary who acquired the property from the registered owner, and in respect of each subsequent acquisition of the property by any person who is also an intermediary as contemplated in the said Act.<\/span><\/p>\n

[Paragraph (b) substituted by section 1 of Act 70 of 1975 and section 4 of Act 86 of 1987]<\/span><\/p>\n

[Subsection (1) substituted by section 2 of Act 92 of 1971]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The provisions of subsection (1) shall not apply with reference to an acquisition of property in respect of which there is lodged with the registration officer a certificate issued in terms of section 11<\/a>(3)(a) or 9<\/a>(15)(c).<\/span><\/p>\n

[Subsection (2) substituted by section 80 of Act 89 of 1991]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Any dispute as to any person\u2019s right to exemption from the payment of duty shall be referred by the registration officer to the Commissioner.<\/span><\/p>\n

[Subsection (3) substituted by section 2 of Act 72 of 1970]<\/span><\/p>\n

[Section 12 substituted by section 8 of Act 103 of 1969]<\/span><\/p>\n","post_title":"Section 12 (Transfer Duty Act) - Registration of acquisition of property prohibited where duty not paid","collection_order":34,"collection":1876,"post_modified":"2018-10-22 18:34:21","post_date":"2018-10-08 13:17:23"},{"ID":"15481","post_content":"

13. Commissioner to recover amount of duty underpaid<\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Whenever the Commissioner is satisfied that the duty payable under this Act in respect of the acquisition of any property or the renunciation of any interest in or restriction upon the use or disposal of any property has not been paid in full, the Commissioner shall, notwithstanding that the acquisition has already been registered in a deeds registry, recover the difference between the amount of the duty payable and the amount paid in accordance with Chapter 11<\/a> of the Tax Administration Act<\/a>.<\/span><\/p>\n

[Subsection (1) substituted by section 3 of Act 31 of 2005 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0 The Commissioner may not recover any amount of duty not fully paid by any person as contemplated in subsection (1) after the expiration of a period of five years reckoned from the date on which that amount became payable in terms of this Act, if it is shown that -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0 the failure to pay that amount was not due to an intent of that person or any other person acting on behalf of that person not to make payment of duty; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0 that person or other person acted in good faith and on an assumption that the transaction was not subject to duty under this Act which assumption was based on reasonable grounds and not due to negligence on the part of that person or other person.<\/span><\/p>\n

[Subsection (3) added by section 3 of Act 31 of 2005]<\/span><\/p>\n","post_title":"Section 13 (Transfer Duty Act) - Commissioner to recover amount of duty underpaid","collection_order":35,"collection":1876,"post_modified":"2018-10-22 18:35:50","post_date":"2018-10-08 13:17:21"},{"ID":"15483","post_content":"

14. Declarations to be furnished to Commissioner<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 A return appropriate to the manner of the acquisition of property in any particular case shall be submitted by the parties to the transaction whereby the property has been acquired and, if the Commissioner so directs, also by the agent, auctioneer, broker or other person who acted for or on behalf of either party to the transaction or, if the property has been acquired otherwise than by way of a transaction, by the person who acquired the property.<\/span><\/p>\n

[Subsection (1) substituted by section 6 of Act 88 of 1974, section 1 of Act 34 of 2004,\u00a0 section 1 of Act 36 of 2007, section 13 of Act 8 of 2010 effective on 1 January 2011 and section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(1A)\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Subsection (1A) inserted by section 6 of Act 88 of 1974, substituted by section 1 of Act 36 of 2007 and deleted by section 13 of Act 8 of 2010 effective on 1 January 2011]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Where no suitable form of declaration has been prescribed by the Commissioner for any particular kind of acquisition of property, he may require from any person concerned in the acquisition a declaration setting forth the material facts of the case and containing such other information as he may consider necessary.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 An estate agent as contemplated in section 1 of the Estate Agency Affairs Act, 1976 (Act No. 112 of 1976), who is entitled to any remuneration or other payment in respect of services rendered in connection with a transaction in terms of which a person acquired\u00a0 property contemplated in paragraphs (d), (e) or (f) of the definition of \u2018property\u2019, must within six months of the date of acquisition of that property submit details of that transaction to the Commissioner in a form and in such manner as prescribed by the Commissioner.<\/span><\/p>\n

[Subsection (3) added by section 1 of Act 34 of 2004 and substituted by section 13 of Act 8 of 2010 effective on 1 January 2011]<\/span><\/p>\n","post_title":"Section 14 (Transfer Duty Act) - Declarations to be furnished to Commissioner","collection_order":36,"collection":1876,"post_modified":"2018-10-22 18:36:19","post_date":"2018-10-08 13:17:19"},{"ID":"15485","post_content":"

15. Records of certain sales of property to be kept<\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In addition to the requirements upon a taxpayer contained in sections 29<\/a>, 30<\/a>, 32<\/a> and 33<\/a> of the Tax Administration Act, every auctioneer or other person who has effected a sale of property on behalf of some other person shall, for a period of five years from the date on which the sale was effected, keep a record of the sale including a description of the property sold, the person by whom and the person to whom the property has been sold and the price paid for the property.<\/span><\/p>\n

[Subsection (1) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 ..........<\/span><\/p>\n

[Subsection (3) amended by section 4 of Act 77 of 1964, substituted by section 5 of Act 30 of 2000 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 15 (Transfer Duty Act) - Records of certain sales of property to be kept","collection_order":37,"collection":1876,"post_modified":"2018-10-22 18:40:15","post_date":"2018-10-08 13:17:17"},{"ID":"15487","post_content":"

16. Persons who acquire property on behalf of others shall disclose names of their principals<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 Where property is sold to a person who is acting as an agent for some other person, the person so acting as agent shall disclose to the seller or his or her agent the name and address of the principal for whom he or she acts, and furnish the seller or his or her agent with a copy of the documents appointing him or her as agent-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 if the sale is by auction, on the day of acceptance by the auctioneer of his or her offer; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0 if the sale is otherwise than by auction, on the day of conclusion of the agreement of sale.<\/span><\/p>\n

[Subsection (1) substituted by section 6 of Act 45 of 2003]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 Any person who has been appointed as an agent, but fails to furnish the documents contemplated in subsection (1) and the name of the person on whose behalf he or she is acting to the seller or his or her agent on the date specified in subsection (1) shall, for the purpose of the payment of the duty payable in respect of the acquisition of the property in question, be presumed, unless the contrary is proved, to have acquired the property for himself or herself.<\/span><\/p>\n

[Subsection (2) substituted by section 6 of Act 45 of 2003 and section 2 of Act 34 of 2004]<\/span><\/p>\n

<\/p>\n

17. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 17 amended by section 5 of Act 77 of 1964, section 6 of Act 46 of 1996 and section 3 of Act 34 of 2004 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

18. \u2026\u2026\u2026..<\/span><\/strong><\/p>\n

[Section 18 amended by section 3 of Act 27 of 1997, substituted by section 10 of Act 60 of 2001, amended by section 8 of Act 45 of 2003 and repealed by section 271 of Act 28 of 2011 effective on 1 October2012 ]<\/span><\/p>\n

<\/p>\n

19. \u2026\u2026\u2026.<\/span><\/strong><\/p>\n

[Section 19 amended by section 4 of Act 27 of 1997 and repealed by section 11 of Act 60 of 2001]<\/span><\/p>\n

<\/p>\n

20. \u2026\u2026\u2026\u2026<\/span><\/strong><\/p>\n

[Section 20 substituted by section 11 of Act 30 of 1998 and section 4 of Act 31 of 2005 2003 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n

<\/p>\n

20A.\u00a0\u00a0\u00a0 \u2026\u2026\u2026\u2026<\/span><\/strong><\/p>\n

[Section 20A inserted by section 12\u00a0of Act 30 of 1998, substituted by section 5 of Act 34 of 2004 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]<\/span><\/p>\n","post_title":"Section 16 (Transfer Duty Act) - Persons who acquire property on behalf of others shall disclose names of heir principals","collection_order":38,"collection":1876,"post_modified":"2018-10-22 18:40:57","post_date":"2018-10-08 13:17:15"},{"ID":"15489","post_content":"

20B.\u00a0 Transactions, operations, schemes or understanding for obtaining undue tax benefits<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 Notwithstanding anything in this Act, whenever the Commissioner is satisfied that any transaction, operation, scheme or understanding (whether enforceable or not), including all steps by which it is carried into effect-<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 has been entered into or carried out which has the effect of granting a tax benefit to any person; and<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 having regard to the substance of the transaction, operation, scheme or understanding-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 was entered into or carried out in a manner which would not normally be employed for bona fide business purposes, other than the obtaining of a tax benefit; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0 has created rights or obligations which would not normally be created between persons dealing at arm\u2019s length; and<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 was entered into or carried out solely or mainly for the purposes of obtaining a tax benefit,<\/span><\/p>\n

<\/p>\n

the Commissioner shall determine the liability for any duty imposed by this Act, and the amount thereof, as if the transaction, operation, scheme or understanding had not been entered into or carried out, or in such manner as in the circumstances of the case the Commissioner deems appropriate for the prevention or diminution of such tax benefit.<\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 For the purpose of this section \u2018tax benefit\u2019 means-<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 any reduction in the liability of any person to pay duty;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 any increase in the entitlement of any person to the refund of duty; or<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 any other avoidance or postponement of liability for the payment of any duty imposed by this Act or any tax, duty or levy imposed by any other Act administered by the Commissioner.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0 Any decision of the Commissioner under subsection (1) shall be subject to objection and appeal in accordance with Chapter 9 of the tax Administration Act, and whenever in proceedings relating thereto it is proved that the relevant transaction, operation, scheme or understanding results or would result in a tax benefit, it shall be presumed, until the contrary is proved, that such transaction, operation, scheme or understanding was entered into or carried out solely or mainly for the purpose of obtaining a tax benefit.<\/span><\/p>\n

[Section 20B inserted by section 9 of Act 45 of 2003 and section 1 of Act 39 of 2013 effective on 16 January 2014]<\/span><\/p>\n","post_title":"Section 20B (Transfer Duty Act) - Transactions, operations, schemes or understanding for obtaining undue tax benefits","collection_order":39,"collection":1876,"post_modified":"2018-10-21 19:48:37","post_date":"2018-10-08 13:17:13"},{"ID":"15491","post_content":"

21. Repeal of Laws<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

The Laws specified in the Schedule<\/a> are hereby repealed to the extent set out in the fourth column of the said Schedule: Provided that any duty which has at the date of commencement of this Act become payable under any law so repealed, but which has not at that date been paid, shall be recovered in accordance with and subject to the provisions of the said law: Provided further that if any such duty was not paid before the twentieth day of March, 1963, any interest payable in respect of such duty under any such law for the period from that date to the date of payment of the duty, shall be calculated at the rate of seven and a half per centum per annum in respect of each completed month in that period.<\/p>\n

[Section 21 amended by section 4 of Act 70 of 1963 and section 3 of Act 72 of 1970]<\/span><\/p>\n","post_title":"Section 21 (Transfer Duty Act) - Repeal of laws","collection_order":40,"collection":1876,"post_modified":"2018-10-22 18:41:21","post_date":"2018-10-08 13:17:11"},{"ID":"15493","post_content":"

22. Short title and date of commencement<\/span><\/span><\/strong><\/p>\n

<\/p>\n

This Act shall be called the Transfer Duty Act, 1949, and shall come into operation on the first day of January, 1950.<\/p>\n","post_title":"Section 22 (Transfer Duty Act) - Short title and date of commencement","collection_order":41,"collection":1876,"post_modified":"2020-03-26 12:57:42","post_date":"2018-10-08 13:17:09"},{"ID":"15495","post_content":"

Schedule<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

REPEAL OF LAWS<\/strong><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Province or Union<\/strong><\/p>\n<\/td>\n

\n

Number and Date of Law<\/strong><\/p>\n<\/td>\n

\n

Title or Subject of Law<\/strong><\/p>\n<\/td>\n

\n

Extent of Repeal<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Cape of Good Hope<\/p>\n<\/td>\n

\n

Ordinance No. 6 of 1844\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Ordinance for Regulating Sales\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

So much as is unrepealed\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No. 5 of 1884\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Transfer Duty Consolidation and Amendment Act, 1884\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole, except sections twenty-four, twenty-five, twenty-eight and thirty\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No. 46 of 1902\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The Higher Educational Institutions Transfer Duty Exemption Act, 1902\u00a0<\/p>\n<\/td>\n

\n

So much as relates to transfer duty\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Ordinance No. 5 of 1921\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Consolidated Education Ordinance, 1921\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

So much of sections three hundred and eighteen and three hundred and twenty as relates to transfer duty<\/p>\n<\/td>\n<\/tr>\n

\n

Transvaal<\/p>\n<\/td>\n

\n

Proclamation No. 8 of 1902<\/p>\n<\/td>\n

\n

Transfer Duty Proclamation, 1902<\/p>\n<\/td>\n

\n

The whole, except sections twenty-two, twenty-three, twenty-six, twenty-eight, twenty-nine and thirty<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Ordinance No. 14 of 1905<\/p>\n<\/td>\n

\n

Ordinance to amend the Transfer Duty Proclamation, 1902<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Natal<\/p>\n<\/td>\n

\n

Law No.\u00a05 of 1860\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To amend the Law for regulating the payment of Transfer Duty on the sale or transfer of Immovable Property\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Law No.\u00a020 of 1865\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To exempt growing crops and Machinery from the payment of Transfer Duty on being sold along with the Lands on which they are growing or to which they are attached\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Law No.\u00a019 of 1883\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To amend Law No.\u00a05 of 1860\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Law No.\u00a019 of 1884\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To amend in certain respects the Law and Practice in reference to Registration\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

So much as is unrepealed\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Law No.\u00a05 of 1890\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To amend in certain respects Law No.\u00a05 of 1860 and Law No.\u00a019 of 1883\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Law No.\u00a06 of 1891\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To amend Law 19, 1884 entitled \u201cLaw to amend in certain respects the Law and Practice in reference to Registration\u201d\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a043 of 1889\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The Natal Mines Act, 1889\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Sections ninety and ninety-one\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a07 of 1903\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To amend the Law relating to Sale and Purchase of Land\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Sections three, four and six and the Schedule\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a023 of 1907\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To amend Law No.\u00a05 of 1890 and Law No.\u00a06 of 1891\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a031 of 1908\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To impose a cession fee upon unregistered Crown Leases<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a011 of 1909\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To amend the Transfer Duty Law No.\u00a05 of 1860\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a012 of 1909\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To amend Law No.\u00a019, 1884, relative to the registration of leases\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole<\/p>\n<\/td>\n<\/tr>\n

\n

Orange Free State<\/p>\n<\/td>\n

\n

Law Book Chapter CXVIII\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Transfer and Registration of Stands\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Sections six and eight<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Law No.\u00a014 of 1897\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

To impose a tax on fixed property situate in but sold outside the Orange Free State by public auction\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Ordinance No.\u00a012 of 1906\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Transfer Duty Ordinance, 1906\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole, except sections forty-one, forty-two, forty-five, forty-seven, forty-nine, fifty-one, fifty-two and fifty-three\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Ordinance No.\u00a018 of 1906\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Villages Management Amendment Ordinance, 1906\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Section five\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a030 of 1908\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Transfer Duty Amendment Act, 1908\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Union<\/p>\n<\/td>\n

\n

Act No.\u00a011 of 1913\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Transfer Duty Reduction Act, 1913\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a042 of 1917\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Financial Adjustment Act, 1917\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Section eight\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a028 of 1919\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Transvaal Transfer Duty Amendment Act, 1919\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

The whole\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Act No.\u00a043 of 1919\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Financial Adjustments Act, 1919\u00a0\u00a0\u00a0<\/p>\n<\/td>\n

\n

Section three\u00a0\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","post_title":"Schedule (Transfer Duty Act) - Repeal of laws","collection_order":42,"collection":1876,"post_modified":"2020-03-26 14:00:10","post_date":"2018-10-08 13:17:07"},{"ID":"15540","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11817) dated 30 August 2019.<\/strong><\/span><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

SECURITIES TRANSFER TAX ACT 25 OF 2007<\/strong><\/p>\n

<\/p>\n

(English text signed by the President)<\/p>\n

<\/p>\n

[Assented to: 21 December 2007]<\/em><\/p>\n

[Commencement date: 1 July 2008]<\/em><\/p>\n

<\/p>\n

as amended by:<\/strong><\/p>\n

<\/p>\n

Taxation Laws Amendment Act 3 of 2008<\/p>\n

Revenue Laws Amendment Act 60 of 2008<\/p>\n

Taxation Laws Amendment Act 17 of 2009<\/p>\n

Taxation Laws Second Amendment Act 18 of 2009<\/p>\n

Taxation Laws Amendment Act 7 of 2010<\/p>\n

Taxation Laws Amendment Act 24 of 2011<\/p>\n

Taxation Laws Amendment Act 22 of 2012<\/p>\n

Taxation Laws Amendment Act 31 of 2013<\/p>\n

Tax Administration Laws Amendment Act 39 of 2013<\/p>\n

Taxation Laws Amendment Act 43 of 2014<\/p>\n

Taxation Laws Amendment Act 25 of 2015<\/p>\n

Taxation Laws Amendment Act 15 of 2016<\/p>\n

Taxation Laws Amendment Act 17 of 2017<\/p>\n

Taxation Laws Amendment Act 23 of 2020<\/span><\/p>\n

Taxation Laws Amendment Act 20 of 2021<\/span><\/span><\/span><\/p>\n

<\/p>\n

To report an issue, please contact us at service@hApp-e-tax.co.za<\/span><\/span><\/strong><\/span><\/p>\n

<\/p>\n

ACT<\/strong><\/p>\n

<\/p>\n

To provide for the levying of a securities transfer tax in respect of every transfer of any security; and to provide for matters connected therewith.<\/strong><\/p>\n

<\/p>\n

BE IT ENACTED<\/strong> by the Parliament of the Republic of South Africa, as follows:-<\/p>\n","post_title":"Securities Transfer Tax Act Citation","collection_order":2,"collection":1899,"post_modified":"2024-01-27 23:51:05","post_date":"2018-10-08 13:33:21"},{"ID":"15538","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Definitions\ufeff<\/a><\/p>\n

Section 2 \u2013 Imposition of tax<\/a><\/p>\n

Section 3 \u2013 Purchase of listed securities through or from member\ufeff<\/a><\/p>\n

Section 4 \u2013 Transfer of listed securities effected by participant<\/a><\/p>\n

Section 5 \u2013 Other transfers of listed securities<\/a><\/p>\n

Section 6 \u2013 Transfer of unlisted securities<\/a><\/p>\n

Section 7 \u2013 Tax recoverable from person to whom security is transferred<\/a><\/p>\n

Section 8 \u2013 Exemptions\ufeff<\/a><\/p>\n

Section 8A \u2013 Sharia compliant financing arrangements<\/a><\/p>\n

Section 9 \u2013 Schemes for obtaining undue tax benefits<\/a><\/p>\n

Section 10 \u2013 Effect of certain exemptions from taxes<\/a><\/p>\n

Section 11 \u2013 Repeal of Act<\/a><\/p>\n

Section 12 \u2013 Short title and commencement<\/a><\/p>\n","post_title":"ARRANGEMENT OF SECTIONS (STT Act)","collection_order":3,"collection":1899,"post_modified":"2024-01-27 23:50:45","post_date":"2018-10-08 13:32:52"},{"ID":"15542","post_content":"

1. Definitions<\/span><\/strong><\/p>\n


<\/p>\n

In this Act, unless the context indicates otherwise \u2013<\/p>\n","post_title":"Section 1 (STT Act) - Definitions","collection_order":4,"collection":1899,"post_modified":"2018-10-22 20:32:25","post_date":"2018-10-08 13:51:13"},{"ID":"15566","post_content":"

\u201cbank restricted stock account\u201d<\/strong> means a bank restricted stock account as defined in the exchange rules;<\/p>\n

[Definition of \u201cbank restricted stock account\u201d inserted by section 153 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n","post_title":"\u201cBank restricted stock account\u201d definition of section 1 of STT Act","collection_order":5,"collection":1899,"post_modified":"2018-10-22 19:01:29","post_date":"2018-10-08 13:39:18"},{"ID":"15568","post_content":"

\u201cclose corporation\u201d<\/strong> means a \u201ccorporation\u201d as defined in section 1 of the Close Corporation Act, 1984 (Act No. 69 of 1984);<\/p>\n","post_title":"\u201cClose corporate\u201d definition of section 1 of STT Act","collection_order":6,"collection":1899,"post_modified":"2018-10-24 20:42:03","post_date":"2018-10-08 13:50:46"},{"ID":"15570","post_content":"

\u201cclosing price\u201d<\/strong> means the closing price, on the date of the transaction or other manner of acquisition of a listed security, at which that security was traded on the exchange on which it is listed, as determined by that exchange on each day on which trade in that security occurs on that exchange: Provided that where the security was not traded on the date of the transaction or other manner of acquisition, the closing price of that security must be regarded as being the closing price on the last business day, preceding the date of the transaction or other manner of acquisition, on which that security was traded on that exchange;<\/p>\n","post_title":"\u201cClosing price\u201d definition of section 1 of STT Act","collection_order":7,"collection":1899,"post_modified":"2018-10-22 19:01:40","post_date":"2018-10-08 13:50:44"},{"ID":"15572","post_content":"

\u201ccollateral arrangement\u201d<\/strong> means any arrangement in terms of which-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a person (hereafter the transferor) transfers a listed share or any bond issued by the government of the Republic in the national or local sphere or any sphere of government of any country other than the Republic if that bond is listed on a recognised exchange as defined in paragraph 1 of the Eighth Schedule to the Income Tax Act to another person (hereafter the transferee) for the purposes of providing security in respect of an amount owed by the transferor to the transferee;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the transferor can demonstrate that the arrangement was not entered into for the purposes of the avoidance of tax and was not entered into for the purposes of keeping any position open for more than 24 months;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 that transferee in return contractually agrees in writing to deliver an identical share, as defined in section 1 of the Income Tax Act, or any bond issued by the government of the Republic in the national or local sphere or any sphere of government of any country other than the Republic that is listed on a recognised exchange as defined in paragraph 1 of the Eighth Schedule to the Income Tax Act to that transferor within a period of 24 months from the date of transfer of that listed share or bond from the transferor to the transferee;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0that transferee is contractually required to compensate that transferor for any distributions in respect of the listed share (or any other share that is substituted for that listed share in terms of an arrangement that is announced and released as a corporate action as contemplated in the JSE Limited Listings Requirements in the SENS (Stock Exchange News Service) as defined in the JSE Limited Listings Requirements) or a corporate action as contemplated in the listings requirements of any other exchange, licenced under the Financial Markets Act, that are substantially the same as the requirements prescribed by the JSE Limited Listings Requirements, where that corporate action complies with the applicable requirements of that exchange or any bond issued by the government of the Republic in the national or local sphere or any sphere of government of any country other than the Republic that is listed on a recognised exchange as defined in paragraph 1 of the Eighth Schedule to the Income Tax Act, which that transferor would have been entitled to receive during that period had that arrangement not been entered into; and<\/span><\/p>\n

[Paragraph(d<\/em>)\u00a0substituted by\u00a0section 76(a<\/em>)\u00a0of\u00a0Act 34 of 2019]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0that arrangement does not affect the transferor\u2019s benefits or risks arising from fluctuations in the market value of that listed share (or any other share that is substituted for that listed share in terms of an arrangement that is announced and released as a corporate action as contemplated in the JSE Limited Listings Requirements in the SENS (Stock Exchange News Service) as defined in the JSE Limited Listings Requirements) or a corporate action as contemplated in the listings requirements of any other exchange, licenced under the Financial Markets Act, that are substantially the same as the requirements prescribed by the JSE Limited Listings Requirements, where that corporate action complies with the applicable requirements of that exchange or any bond issued by the government of the Republic in the national or local sphere or any sphere of government of any country other than the Republic that is listed on a recognised exchange as defined in paragraph 1 of the Eighth Schedule to the Income Tax Act,<\/span><\/p>\n

[Paragraph(e<\/em>)\u00a0substituted by\u00a0section 76(a<\/em>)\u00a0of\u00a0Act 34 of 2019]<\/span><\/p>\n

<\/p>\n

but does not include an arrangement where the transferee-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0has not transferred the identical share or bond contemplated in paragraph (b) to the transferor within the period referred to in that paragraph unless such failure to return such identical share or bond is due to an arrangement that is announced and released as a corporate action as contemplated in the JSE Limited Listings Requirements in the SENS (Stock Exchange News Service) as defined in the JSE Limited Listings Requirements or a corporate action as contemplated in the listings requirements of any other exchange, licenced under the Financial Markets Act, that are substantially the same as the requirements prescribed by the JSE Limited Listings Requirements, where that corporate action complies with the applicable requirements of that exchange; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0has subsequently transferred the listed share or bond contemplated in paragraph (a), in a manner other than a transfer contemplated in paragraphs (a) to (e), unless the listed share or bond is transferred for purposes of-<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0a repurchase agreement entered into with the South African Reserve Bank as contemplated in section 10(1)(j) of the South African Reserve Bank Act, 1989 (Act 90 of 1989);<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0complying with Regulation 28 of the Pension Funds Act, 1956 (Act 24 of 1956); or<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0\u00a0securing overnight cash placement in order to comply with the Basel III Supervisory Framework for measuring and controlling large exposures;<\/span><\/p>\n

[Definition of \u201ccollateral arrangement\u201d inserted by\u00a0section 137(1)(a)\u00a0of\u00a0Act 25 of 2015, substituted by\u00a0section 90(1)(a)\u00a0of\u00a0Act 15 of 2016\u00a0and by\u00a0section 90(1)(a)\u00a0of\u00a0Act 17 of 2017\u00a0and amended by\u00a0section 76(b)\u00a0of\u00a0Act 34 of 2019\u00a0and by\u00a0section 56(1)\u00a0of\u00a0Act 20 of 2021\u00a0with effect from 1\u00a0January, 2023 and applicable in respect of any collateral arrangements entered into on or after that date]<\/span><\/p>\n","post_title":"\u201cCollateral arrangement\u201d definition of section 1 of STT Act","collection_order":8,"collection":1899,"post_modified":"2024-01-27 23:51:24","post_date":"2018-10-08 13:50:42"},{"ID":"15574","post_content":"

\u201cCommissioner\u201d<\/strong> means the Commissioner for the South African Revenue Service;<\/p>\n","post_title":"\u201cCommissioner\u201d definition of section 1 of STT Act","collection_order":9,"collection":1899,"post_modified":"2018-10-22 19:03:27","post_date":"2018-10-08 13:50:39"},{"ID":"15576","post_content":"

\u201ccompany\u201d<\/strong> means any corporation, or company incorporated, established or formed by or under any law;<\/p>\n","post_title":"\u201cCompany\u201d definition of section 1 of STT Act","collection_order":10,"collection":1899,"post_modified":"2018-10-22 19:03:24","post_date":"2018-10-08 13:50:38"},{"ID":"15578","post_content":"

\u201cexchange\u201d<\/strong> means an \u201cexchange\u201d as defined in section 1 of the Financial Markets Act and licensed under section 9 of that Act;<\/p>\n

[Definition of \u201cexchange\u201d substituted by section 110 of Act 43 of 2014 effective on 3 June 2013]<\/span><\/p>\n","post_title":"\u201cExchange\u201d definition of section 1 of STT Act","collection_order":11,"collection":1899,"post_modified":"2018-10-24 20:42:52","post_date":"2018-10-08 13:50:35"},{"ID":"15580","post_content":"

\u201cexchange rules\u201d<\/strong> means the exchange rules as defined in section 1 of the Financial Markets Act or an exchange directive contemplated in section 17(2)(z) of that Act;<\/p>\n

[Definition of \u201cexchange rules\u201d inserted by section 153 of Act 22 of 2012 effective on 1 January 2013 and substituted by section 110 of Act 43 of 2014 effective on 3 June 2013]<\/span><\/p>\n","post_title":"\u201cExchange rules\u201d definition of section 1 of STT Act","collection_order":12,"collection":1899,"post_modified":"2018-10-24 20:43:13","post_date":"2018-10-08 13:50:32"},{"ID":"15582","post_content":"

\u201cFinancial Markets Act\u201d<\/strong> means the Financial Markets Act, 2012 (Act No. 19 of 2012);<\/p>\n

[Definition of \u201cFinancial Markets Act\u201d inserted by section 110 of Act 43 of 2014 effective on 3 June 2013]<\/span><\/p>\n","post_title":"\u201cFinancial Markets Act\u201d definition of section 1 of STT Act","collection_order":13,"collection":1899,"post_modified":"2018-10-22 19:04:38","post_date":"2018-10-08 13:50:29"},{"ID":"15584","post_content":"

\u201cgeneral restricted stock account\u201d<\/strong> means a general restricted stock account as defined in the exchange rules;<\/p>\n

[Definition of \u201cgeneral restricted stock account\u201d inserted by section 153 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n","post_title":"\u201cGeneral restricted stock account\u201d definition of section 1 of STT Act","collection_order":14,"collection":1899,"post_modified":"2018-10-22 19:04:58","post_date":"2018-10-08 13:50:27"},{"ID":"15586","post_content":"

\u201cIncome Tax Act\u201d<\/strong> means the Income Tax Act, 1962 (Act No. 58 of 1962);<\/p>\n","post_title":"\u201cIncome Tax Act\u201d definition of section 1 of STT Act","collection_order":15,"collection":1899,"post_modified":"2018-10-22 19:05:09","post_date":"2018-10-08 13:50:25"},{"ID":"15588","post_content":"

\u201clending arrangement\u201d<\/strong> means any arrangement in terms of which-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 a person (hereinafter referred to as the lender) lends a listed security or any bond issued by the government of the Republic in the national or local sphere or any sphere of government of any country other than the Republic if that bond is listed on a recognised exchange as defined in paragraph 1 of the Eighth Schedule to the Income Tax Act to another person (hereinafter referred to as the borrower) in order to enable that borrower to effect delivery (other than to any lender in relation to that borrower, unless the borrower can demonstrate that the arrangement was not entered into for the purposes of the avoidance of tax and was not entered into for the purposes of keeping any position open for more than 12 months) of that security or bond within 10 business days after the date of transfer of that security from the lender to the borrower in terms of that arrangement;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 that borrower in return contractually agrees in writing to deliver an identical security or any bond issued by the government of the Republic in the national or local sphere or any sphere of government of any country other than the Republic if that bond is listed on a recognised exchange as defined in paragraph 1 of the Eighth Schedule to the Income Tax Act, as defined in section 1 of the Income Tax Act, to that lender within a period of 12 months from the date of transfer of that listed security or bond from the lender to the borrower;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0that borrower is contractually required to compensate that lender for any distributions in respect of the listed security (or any other security that is substituted for that listed security in terms of an arrangement that is announced and released as a corporate action as contemplated in the JSE Limited Listings Requirements in the SENS (Stock Exchange News Service) as defined in the JSE Limited Listings Requirements) or any bond issued by the government of the Republic in the national or local sphere or any sphere of government of any country other than the Republic if that bond is listed on a recognised exchange as defined in paragraph 1 of the Eighth Schedule to the Income Tax Act which that lender would have been entitled to receive during that period had that arrangement not been entered into; and<\/span><\/p>\n

[Paragraph (c)\u00a0substituted by\u00a0section 67(a)\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0that arrangement does not affect the lender\u2019s benefits or risks arising from fluctuations in the market value of the listed security (or any other security that is substituted for that listed security in terms of an arrangement that is announced and released as a corporate action as contemplated in the JSE Limited Listings Requirements in the Stock Exchange News Service as defined in the JSE Limited Listings Requirements) or any bond issued by the government of the Republic in the national or local sphere or any sphere of government of any country other than the Republic if that bond is listed on a recognised exchange as defined in paragraph 1 of the Eighth Schedule to the Income Tax Act,<\/span><\/p>\n

[Paragraph (d)\u00a0substituted by\u00a0section 67(a)\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

<\/p>\n

but does not include an arrangement where the borrower has not-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 on-delivered the listed security or bond within the period referred to in paragraph (a); or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0returned the identical security or bond contemplated in paragraph (b) to the lender within the period referred to in that paragraph other than if such failure to return such identical security or bond is due to an arrangement that is announced and released as a corporate action as contemplated in the JSE Limited Listings Requirements in the Stock Exchange News Service as defined in the JSE Limited Listings Requirements;<\/span><\/p>\n

[Paragraph (ii)\u00a0substituted by\u00a0section 67(b)\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

[Definition of \u201clending arrangement\u201d substituted by section 90 of Act 15 of 2016 and section 90 of Act 17 of 2017 effective on 1 January 2018 and applies in respect of collateral arrangements and lending arrangements entered into on or after that date]<\/span><\/p>\n","post_title":"\u201cLending arrangement\u201d definition of section 1 of STT Act","collection_order":16,"collection":1899,"post_modified":"2022-02-19 19:38:47","post_date":"2018-10-08 13:50:22"},{"ID":"15590","post_content":"

\u201clisted security\u201d<\/strong> means any security that is listed on an exchange;<\/p>\n","post_title":"\u201cListed security\u201d definition of section 1 of STT Act","collection_order":17,"collection":1899,"post_modified":"2018-10-22 19:06:50","post_date":"2018-10-08 13:50:20"},{"ID":"15592","post_content":"

\u201clisted share\u201d<\/strong> means any share or depository receipt in a company that is listed on an exchange;<\/p>\n

[Definition of \u201clisted share\u201d inserted by section 137 of Act 25 of 2015 effective on 8 January 2016]<\/span><\/p>\n","post_title":"\u201cListed share\u201d definition of section 1 of STT Act","collection_order":18,"collection":1899,"post_modified":"2018-10-22 19:07:28","post_date":"2018-10-08 13:50:18"},{"ID":"15594","post_content":"

\u201clowest price\u201d<\/strong> means the lowest price, on the date of the transaction or other manner of acquisition of a listed security, at which that security was traded on the exchange on which it is listed, as determined by that exchange on each day on which trade in that security occurs on that exchange: Provided that where that security was not traded on the date of the transaction or other manner of acquisition, the lowest price of that security must be regarded as being the lowest price on the last business day, preceding the date of the transaction or other manner of acquisition, on which that security was traded on that exchange;<\/p>\n","post_title":"\u201cLowest price\u201d definition of section 1 of STT Act","collection_order":19,"collection":1899,"post_modified":"2018-10-22 19:08:00","post_date":"2018-10-08 13:50:16"},{"ID":"15596","post_content":"

\u201cmember\u201d<\/strong> means any person who is an \u2018authorised user\u2019 as defined in section 1 of the\u00a0 Financial Markets Act providing such security services as the rules of the exchange permit including services in respect of the buying and selling of a listed security;<\/p>\n

[Definition of \u201cmember\u201d substituted by section 110 of Act 43 of 2014 effective on 3 June 2013]<\/span><\/p>\n","post_title":"\u201cMember\u201d definition of section 1 of STT Act","collection_order":20,"collection":1899,"post_modified":"2018-10-24 20:44:46","post_date":"2018-10-08 13:50:14"},{"ID":"15598","post_content":"

\u201cMinister\u201d<\/strong> means the Minister of Finance;<\/p>\n","post_title":"\u201cMinister\u201d definition of section 1 of STT Act","collection_order":21,"collection":1899,"post_modified":"2018-10-22 19:08:09","post_date":"2018-10-08 13:50:11"},{"ID":"15600","post_content":"

\u201cparticipant\u201d<\/strong> means a person that holds in custody and administers a listed security or an interest in a listed security and that has been authorised in accordance with section 31 of the Financial Markets Act by a central securities depository as a participant in that central securities depository;<\/p>\n

[Definition of \u201cparticipant\u201d substituted by section 110 of Act 43 of 2014 effective on 3 June 2013]<\/span><\/p>\n","post_title":"\u201cParticipant\u201d definition of section 1 of STT Act","collection_order":22,"collection":1899,"post_modified":"2018-10-24 20:45:05","post_date":"2018-10-08 13:50:09"},{"ID":"15602","post_content":"

\u201cperson\u201d<\/strong> includes -<\/p>\n

\n<\/p>

(a)\u00a0\u00a0\u00a0\u00a0 any sphere of the Government of the Republic;<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 any body of persons (incorporated or unincorporated);<\/span><\/p>\n

\n<\/p>

(c)\u00a0\u00a0\u00a0\u00a0 the estate of any deceased or insolvent person;<\/span><\/p>\n

\n<\/p>

(d)\u00a0\u00a0\u00a0\u00a0 any trust fund; and<\/span><\/p>\n

\n<\/p>

(e)\u00a0\u00a0\u00a0\u00a0 any portfolio comprised in any collective investment scheme in securities contemplated in Part IV of the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002);<\/span><\/p>\n","post_title":"\u201cPerson\u201d definition of section 1 of STT Act","collection_order":23,"collection":1899,"post_modified":"2018-10-24 20:45:20","post_date":"2018-10-08 13:50:07"},{"ID":"15604","post_content":"

\u201cprescribed rate\u201d<\/strong>, in relation to any interest payable in terms of the Securities Transfer Tax Administration Act, 2007, means such rate as the Minister may fix from time to time by notice in the Gazette<\/em> in terms of section 80(1)(b) of the Public Finance Management Act, 1999 (Act No. 1 of 1999): Provided that where the Minister fixes a new rate in terms of that Act, that new rate applies for the purposes of the Securities Transfer Tax Administration Act, 2007, from the first day of the second month following the date on which that new rate came into operation;<\/p>\n","post_title":"\u201cPrescribed rate\u201d definition of section 1 of STT Act","collection_order":24,"collection":1899,"post_modified":"2018-10-24 20:45:36","post_date":"2018-10-08 13:50:05"},{"ID":"15606","post_content":"

\u201cRepublic\u201d<\/strong> means the \u201cRepublic\u201d as defined in section 1 of the Income Tax Act;<\/p>\n","post_title":"\u201cRepublic\u201d definition of section 1 of STT Act","collection_order":25,"collection":1899,"post_modified":"2018-10-24 20:45:56","post_date":"2018-10-08 13:50:02"},{"ID":"15608","post_content":"

\u201csecurity\u201d<\/strong> means -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any share or depository receipt in a company; or<\/span><\/p>\n

[Paragraph (a) amended by section 145 of Act 24 of 2011 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any member\u2019s interest in a close corporation,<\/span><\/p>\n

[Paragraph (b) amended by section 145 of Act 24 of 2011 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (c) deleted by section 145 of Act 24 of 2011 effective on 1 April 2012]<\/span><\/p>\n

<\/p>\n

excluding the debt portion in respect of a share linked to a debenture;<\/p>\n","post_title":"\u201cSecurity\u201d definition of section 1 of STT Act","collection_order":26,"collection":1899,"post_modified":"2018-10-22 19:11:07","post_date":"2018-10-08 13:49:59"},{"ID":"15610","post_content":"

\u201ctax\u201d<\/strong> means the tax payable in terms of this Act;<\/p>\n","post_title":"\u201cTax\u201d definition of section 1 of STT Act","collection_order":27,"collection":1899,"post_modified":"2018-10-22 19:11:22","post_date":"2018-10-08 13:49:57"},{"ID":"15612","post_content":"

\u201ctransfer\u201d<\/strong> includes the transfer, sale, assignment or cession, or disposal in any other manner, of a security or the cancellation or redemption of that security, but does not include -<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any event that does not result in a change in beneficial ownership;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any issue of a security; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 a cancellation or redemption of a security if the company which issued the security is being wound up, liquidated or deregistered or its corporate existence is being finally terminated;<\/span><\/p>\n","post_title":"\u201cTransfer\u201d definition of section 1 of STT Act","collection_order":28,"collection":1899,"post_modified":"2018-10-22 19:12:47","post_date":"2018-10-08 13:49:55"},{"ID":"15614","post_content":"

\u201cunlisted security\u201d<\/strong> means any security other than a listed security;<\/p>\n

[Definition of \u201cunlisted security\u201d amended by section 153 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n","post_title":"\u201cUnlisted security\u201d definition of section 1 of STT Act","collection_order":29,"collection":1899,"post_modified":"2018-10-22 19:12:44","post_date":"2018-10-08 13:49:53"},{"ID":"15616","post_content":"

\u201cunrestricted and security restricted stock account\u201d<\/strong> means an unrestricted and security restricted stock account as defined in the exchange rules.<\/p>\n

[Definition of \u201cunrestricted and security restricted stock account\u201d amended by section 153 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n","post_title":"\"Unrestricted and security restricted stock account\" definition of section 1 of STT Act","collection_order":30,"collection":1899,"post_modified":"2018-10-22 19:12:56","post_date":"2018-10-08 13:49:51"},{"ID":"15544","post_content":"

2.\u00a0 Imposition of tax<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 There must be levied and paid for the benefit of the National Revenue Fund a tax, to be known as the securities transfer tax, in respect of-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 every transfer of any security issued by-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0a close corporation or company incorporated, established or formed inside the Republic; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0a company incorporated, established or formed outside the Repub\u00adlic and listed on an exchange; and<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0\u00a0any reallocation of securities from a member\u2019s bank restricted stock account or a member\u2019s unrestricted and security restricted stock account to a member\u2019s general restricted stock account,<\/span><\/p>\n

\n<\/p>

at the rate of 0,25 per cent of the taxable amount of that security determined in terms of this Act.<\/p>\n

[Subsection (1) substituted by section 154 of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The Minister of Finance may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act No. 1 of 1999), that, with effect from the date mentioned in that announcement-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the rate of securities transfer tax referred to in subsection (1) is altered to the extent mentioned in the announcement; or<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 there is a change in the provisions of this Act to the effect that the transfer of any security is no longer subjected to securities transfer tax.<\/span><\/p>\n

[Subsection (2) substituted by section 91 of Act 15 of 2016 effective on19 January 2017]<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 If the Minister makes an announcement referred to in subsection (2), that alteration comes into effect on the date announced and continues to apply for a period of 12 months from that date, subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.<\/span><\/p>\n

[Subsection (3) substituted by section 60 of Act 18 of 2009 and section 91 of Act 15 of 2016 effective on19 January 2017]<\/span><\/p>\n","post_title":"Section 2 (STT Act) - Imposition of tax","collection_order":31,"collection":1899,"post_modified":"2018-10-24 20:46:17","post_date":"2018-10-08 13:51:11"},{"ID":"15546","post_content":"

3.\u00a0 Purchase of listed securities through or from member<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The taxable amount in respect of any transfer as a result of every purchase of a listed security through the agency of or from a member is the consideration for which that security is so purchased.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The member is liable for the tax payable in respect of a transfer of a listed security referred to in this section.<\/span><\/p>\n","post_title":"Section 3 (STT Act) - Purchase of listed securities through or from member","collection_order":32,"collection":1899,"post_modified":"2018-10-24 19:57:47","post_date":"2018-10-08 13:51:08"},{"ID":"15548","post_content":"

4.\u00a0 Transfer of listed securities effected by participant<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Unless tax is payable on a transfer contemplated in section 3<\/a>, the taxable amount in respect of any transfer of a listed security effected by a participant is -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where that security is a security referred to in paragraph (a) of the definition of \u201csecurity\u201d -<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the amount of the consideration for that security declared by the person who acquires that security; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 if no amount of consideration referred to in subparagraph (i) is declared, or if the amount so declared is less than the lowest price of that security, the closing price of that security.<\/span><\/p>\n

[Subparagraph \u00a0(ii) amended by section 146 of Act 24 of 2011 effective on 1 April 2012]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (b) deleted by section 146 of Act 24 of 2012 effective on 1 April 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The participant is liable for the tax payable in respect of the transfer of a security referred to in this section.<\/span><\/p>\n","post_title":"Section 4 (STT Act) - Transfer of listed securities effected by participant","collection_order":33,"collection":1899,"post_modified":"2018-10-24 20:46:42","post_date":"2018-10-08 13:51:05"},{"ID":"15550","post_content":"

5.\u00a0 Other transfers of listed securities<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Unless tax is payable on a transfer contemplated in section 3<\/a> or 4<\/a>, the taxable amount in respect of any transfer of a listed security is -<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 where that security is a security referred to in paragraph (a) of the definition of \u201csecurity\u201d-<\/span><\/p>\n

\n<\/p>

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 the amount of the consideration for that security declared by the person who acquires that security; or<\/span><\/p>\n

\n<\/p>

(ii)\u00a0\u00a0\u00a0\u00a0 if no amount of consideration referred to in subparagraph (i) is declared, or if the amount so declared is less than the lowest price of the security, the closing price of that security.<\/span><\/p>\n

[Subparagraph \u00a0(ii) amended by section 147 of Act 24 of 2011 effective on 1 April 2012]<\/span><\/p>\n

\n<\/p>

(b)\u00a0\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph \u00a0(b) deleted by section 147 of Act 24 of 2012 effective on 1 April 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The person to whom the listed security is transferred is liable for the tax payable as referred to in this section.<\/span><\/p>\n

\u00a0<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Tax payable in terms of subsection (2) must be paid through the member or participant holding the listed security in custody or, in the case where the listed security is not held in custody by either a member or participant, through the company that issued the listed security.<\/span><\/p>\n

[Subsection (3) substituted by section 126 of Act 60 of 2008 effective on 1 Jul 2008]<\/span><\/p>\n","post_title":"Section 5 (STT Act) - Other transfers of listed securities","collection_order":34,"collection":1899,"post_modified":"2018-10-24 20:47:29","post_date":"2018-10-08 13:51:03"},{"ID":"15552","post_content":"

6. Transfer of unlisted securities<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The taxable amount in respect of every transfer of an unlisted security is -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the amount or market value of the consideration given or, where no consideration is given or the consideration given is less than the market value of that security, the market value of that security; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 in the case of the cancellation or redemption of an unlisted security, the market value of that security immediately prior to the cancellation or redemption: Provided that the market value must be determined as if that security was never cancelled or redeemed.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 The company which issued the unlisted security is liable for the tax payable in respect of any transfer of that unlisted security.<\/span><\/p>\n","post_title":"Section 6 (STT Act) - Transfer of unlisted securities","collection_order":35,"collection":1899,"post_modified":"2018-10-24 20:08:54","post_date":"2018-10-08 13:51:00"},{"ID":"15554","post_content":"

7.\u00a0 Tax recoverable from person to whom security is transferred<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In the case of a listed security, a member or participant may recover the amount of the tax payable by that member or participant in respect of the transfer of that security from the person -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 to whom that security is transferred; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 that cancels or redeems that security.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 In the case of an unlisted security, the company which issued that security may recover the amount of tax payable by that company in respect of the transfer of that security from the person to whom that security is transferred.<\/span><\/p>\n","post_title":"Section 7 (STT Act) - Tax recoverable from person to whom security is transferred","collection_order":36,"collection":1899,"post_modified":"2018-10-24 20:09:45","post_date":"2018-10-08 13:50:58"},{"ID":"15556","post_content":"

8.\u00a0 Exemptions<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The tax is not payable in respect of a transfer of a security \u2013<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 if the security is transferred to a person \u2013<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in terms of an asset-for-share transaction referred to in section 42 of the Income Tax Act;<\/span><\/p>\n

<\/p>\n

(iA)\u00a0\u00a0 in terms of a substitutive share-for-share transaction referred to in section 43 of the Income Tax Act or in terms of paragraph 11(2)(l) of the Eighth Schedule to the Income Tax Act;<\/span><\/p>\n

[Subparagraph \u00a0(iA) inserted by section 183 of Act 31 of 2013 effective on 4 July 2013]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in terms of an amalgamation transaction referred to in section 44 of the Income Tax Act;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0 in terms of an intra-group transaction referred to in section 45 of the Income Tax Act;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0 in terms of an unbundling transaction referred to in section 46 of the Income Tax Act;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0 in terms of a liquidation distribution referred to in section 47 of the Income Tax Act; or<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0 in terms of any transaction which would have constituted a transaction or distribution referred to \u2013<\/span><\/p>\n

<\/p>\n

(A)\u00a0\u00a0\u00a0 \u2026\u2026\u2026..<\/span><\/p>\n

[Item (A) substituted by section 73 of Act 3 of 2008 and section 97 of Act 17 of 2009 and deleted by section 127 of Act 7 of 2010 effective on 1 January 2009]<\/span><\/p>\n

<\/p>\n

(B)\u00a0\u00a0\u00a0 in subparagraph (i) or (ii) regardless of the market value of the asset disposed of in exchange for that security; or<\/span><\/p>\n

[Item (B) substituted by section 127 of Act 60 of 2008 effective on 1 Jan 2009]<\/span><\/p>\n

<\/p>\n

(C)\u00a0\u00a0\u00a0 in subparagraphs (i) to (v) regardless of whether or not that person acquired that security as a capital asset or as trading stock,<\/span><\/p>\n

<\/p>\n

where the public officer of the relevant company has made a sworn affidavit or solemn declaration that the acquisition of that security complies with the provisions of this paragraph;<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 if the transfer is from a lender to a borrower, or vice versa, in terms of a lending arrangement and the person to whom that security has been transferred has certified to the member or participant that the change is in terms of that lending arrangement;<\/span><\/p>\n

[Paragraph \u00a0(b) substituted by section 138 of Act 25 of 2015 effective on 1 January 2016]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 if the transfer is from a pension fund to another pension fund both of which are registered under the Pension Funds Act, 1956 (Act No. 24 of 1956), and that change is made in pursuance of a scheme referred to in section 14(1) of that Act;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0if that security is transferred to a public benefit organisation which is exempt from income tax in terms of section 10(1)(cN) of the Income Tax Act, if the tax thereon would, but for this exemption, be legally payable and borne by that public benefit organisation;<\/span><\/p>\n

[Paragraph (d)\u00a0substituted by\u00a0section 57\u00a0of\u00a0Act 20 of 2021\u00a0effective on 19 January, 2022]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0 if that security is transferred to an institution, board or body, which is exempt from income tax in terms of section 10(1)(cA)(i) of the Income Tax Act, and which has as its sole or principal object the carrying on of any public benefit activity referred to in section 30 of that Act, if the tax thereon would be legally payable and borne by that institution, board or body;<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0 to the extent that that security is a participatory interest in a collective investment scheme regulated in terms of the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002);<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0 if that security is transferred to a beneficiary entitled thereto under a trust created in accordance with a will;<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0 if the person to whom that security is transferred is an heir or a legatee who has acquired that security ab intestatio<\/em> or by way of testamentary succession or as a result of a redistribution of the assets of a deceased estate in the process of liquidation;<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 if the person to whom that security is transferred is a spouse in a marriage in community of property who acquires an undivided half-share in that security by operation of law by virtue of the contraction of such marriage, if that security was acquired by the other spouse prior to the date of that marriage;<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0 if the person to whom that security is transferred is a surviving or divorced spouse who acquires a security from his or her deceased or divorced spouse where that security is transferred to that surviving or divorced spouse as a result of the death of his or her spouse or dissolution of their marriage or union;<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0 transferred to any sphere of the Government of the Republic or to any sphere of the government of any other country;<\/span><\/p>\n

<\/p>\n

(l)\u00a0\u00a0\u00a0\u00a0\u00a0 transferred to any \u201cwater services provider\u201d as defined in section 1 of the Income Tax Act;<\/span><\/p>\n

<\/p>\n

(m)\u00a0\u00a0\u00a0 \u2026\u2026\u2026.<\/span><\/p>\n

[Paragraph (m) deleted by section 148 of Act 24 of 2011 effective on 10 January 2012]<\/span><\/p>\n

<\/p>\n

(n<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0if that security is an unlisted security which in terms of the Transfer Duty Act, 1949 (Act 40 of 1949), constitutes a transaction for the acquisition of property that is subject to transfer duty or constitutes a supply of goods that is subject to value-added tax under the Value-Added Tax Act, 1991 (Act 89 of 1991);<\/span><\/p>\n

[Paragraph(n<\/em>)\u00a0substituted by\u00a0section 77(a<\/em>)\u00a0of\u00a0Act 34 of 2019]<\/span><\/p>\n

<\/p>\n

(o<\/em>).\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Paragraph(o<\/em>)\u00a0deleted by\u00a0section 77(b<\/em>)\u00a0of\u00a0Act 34 of 2019]<\/span><\/p>\n

<\/p>\n

(p)\u00a0\u00a0\u00a0\u00a0 transferred to any traditional council as referred to in the Communal Land Rights Act, 2004 (Act No. 11 of 2004), on or before a date that may be determined by the Minister by notice in the Gazette<\/em>;<\/span><\/p>\n

[Paragraph (p) amended by section 127 of Act 60 of 2008 effective on 1 Jan 2009]<\/span><\/p>\n

<\/p>\n

(q)\u00a0\u00a0\u00a0\u00a0 if the person to whom that security is transferred is a member who acquires that security and allocates it to that member\u2019s bank restricted stock account or that member\u2019s unrestricted and security restricted stock account; or<\/span><\/p>\n

[Paragraph\u00a0(q) amended by section 127 of Act 60 of 2008 effective on 1 Jan 2009, substituted by section 148 of Act 24 of 2011 effective on 1 January 2011, section 155(a) of Act 22 of 2012 effective on 1 July 2008 and section 155 (b) of Act 22 of 2012 effective on 1 January 2013]<\/span><\/p>\n

<\/p>\n

(r)\u00a0\u00a0\u00a0\u00a0\u00a0 if that security was transferred during a month in respect of which-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 in the case of an unlisted security, the company which issued that security; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 in the case of a listed security, the relevant member, relevant participant or the company that issued that security where that security is not held in custody by either a member or a participant,<\/span><\/p>\n

<\/p>\n

would have had to pay tax of less than R100 to the Commissioner;<\/p>\n

[Paragraph \u00a0(r) amended by section 127 of Act 60 of 2008 effective on 1 January 2009, section 155 of Act 22 of 2012 effective on 1 January 2011 and section 155 of Act 22 of 2012 effective on 1 Apri 2013]<\/span><\/p>\n

<\/p>\n

(s)\u00a0\u00a0\u00a0\u00a0 if that security constitutes a share in a headquarter company as defined in section 1 of the Income Tax Act, 1962 (Act No. 58 of 1962); or<\/span><\/p>\n

[Paragraph (s) added by section 155 of Act 22 of 2012 effective on 1 January 2011 and amended by section 155 of Act 22 of 2012 effective on 1 April 2013]<\/span><\/p>\n

<\/p>\n

(t)\u00a0\u00a0\u00a0\u00a0\u00a0 if that security constitutes a share in a REIT as defined in section 1 of the Income Tax Act;<\/span><\/p>\n

[Paragraph (t) added by section 155 of Act 22 of 2012 effective on 1 April 2013 and amended by section 138 of Act 25 of 2015 effective on 1 January 2016]<\/span><\/p>\n

<\/p>\n

(u) \u00a0\u00a0\u00a0 if the transfer is from a transferor to a transferee, or vice versa<\/em>, in terms of a collateral arrangement and the person to whom that security has been transferred has certified to the member or participant that the change is in terms of that collateral arrangement; or<\/span><\/p>\n

[Paragraph (u)\u00a0added by\u00a0section 138(1)(c<\/em>)\u00a0of\u00a0Act 25 of 2015\u00a0and amended by\u00a0section 77(c<\/em>)\u00a0of\u00a0Act 34 of 2019]<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0if that security is transferred to a bank, if that bank is not resident in the Republic and is entrusted by the Government of a territory outside the Republic with the custody of the principal foreign exchange reserves of that territory;<\/span><\/p>\n

[Paragraph (v)\u00a0added by\u00a0section 77(c)\u00a0of\u00a0Act 34 of 2019\u00a0and amended by\u00a0section 68\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

<\/p>\n

(w)\u00a0\u00a0\u00a0\u00a0if that security is transferred to any multinational organisation providing foreign donor funding in terms of an official development assistance agreement that is binding in terms of section 231(3) of the Constitution of the Republic of South Africa Act, 1996, to the extent\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the security is transferred pursuant to the organisation supplying goods or rendering services in relation to projects that are approved by the Minister; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0that agreement provides that the transfer of that security to that organisation must be exempt; or<\/span><\/p>\n

[Paragraph (w)\u00a0added by\u00a0section 68\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

<\/p>\n

(x)\u00a0\u00a0\u00a0\u00a0\u00a0if that security is transferred to-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0African Development Bank established on 10 September 1964;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0World Bank established on 27 December 1945 including the International Bank for Reconstruction and Development and International Development Association;<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0International Monetary Fund established on 27 December 1945;<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0African Import and Export Bank established on 8 May 1993;<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0European Investment Bank established on 1 January 1958 under the Treaty of Rome; or<\/span><\/p>\n

<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0New Development Bank established on 15 July 2014.<\/span><\/p>\n

[Paragraph (x)\u00a0added by\u00a0section 68\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The Commissioner may for the purposes of this section prescribe any declaration to be submitted by any person to the participant or member in respect of any security referred to in subsection (1).<\/span><\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section 15\u00a0of\u00a0Act 22 of 2018]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0No exemption referred to in subsection (1) applies in respect of any transfer of the security referred to in that subsection, unless there is lodged with a participant or member a declaration referred to in subsection (2) in respect of that security.<\/span><\/p>\n

[Subsection (3)\u00a0substituted by\u00a0section 15\u00a0of\u00a0Act 22 of 2018]<\/span><\/p>\n","post_title":"Section 8 (STT Act) - Exemptions","collection_order":37,"collection":1899,"post_modified":"2024-01-27 23:51:50","post_date":"2018-10-08 13:50:56"},{"ID":"16182","post_content":"

8A.\u00a0\u00a0\u00a0\u00a0\u00a0 Sharia compliant financing arrangements<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 In the case of any murabaha as defined in section 24JA(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 the financier shall be deemed not to have acquired any beneficial ownership of the security under the sharia arrangement; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 the client shall be deemed to have acquired beneficial ownership of the security from the seller-<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0for an amount equal to the consideration paid by the financier to the seller; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 at such time as the financier acquired the beneficial ownership of the security from the seller by virtue of the transaction between the seller and the financier.<\/span><\/p>\n

[Section 8A inserted by section 128 of Act 7 of 2010 effective on 1 January 2013 and substituted by section 149 of Act 24 of 2011 effective on 1 January 2013]<\/span><\/p>\n","post_title":"Section 8A (STT Act) - Sharia compliant financing arrangements","collection_order":38,"collection":1899,"post_modified":"2018-10-25 20:49:37","post_date":"2018-10-24 20:33:06"},{"ID":"15558","post_content":"

9.\u00a0 Schemes for obtaining undue tax benefits<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 Notwithstanding any other provision of this Act, whenever the Commissioner is satisfied that any transaction, operation, scheme or understanding (whether enforceable or not), including all steps by which it is carried into effect -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 has been entered into or carried out which has the effect of any person obtaining a tax benefit;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 having regard to the substance of the transaction, operation, scheme or understanding -<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0 was entered into or carried out in a manner which would not normally be employed for bona fide<\/em> business purposes other than the obtaining of a tax benefit; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0 has created rights or obligations which would not normally be created between persons dealing at arm\u2019s length; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 was entered into or carried out solely or mainly for the purposes of obtaining a tax benefit,<\/span><\/p>\n

<\/p>\n

the Commissioner must determine the liability for tax, penalties and interest imposed by this Act and the Securities Transfer Tax Administration Act, 2007, and the amount thereof, as if the transaction, operation, scheme or understanding had not been entered into or carried out, or in the manner that the Commissioner in the circumstances of the case deems appropriate for the prevention or diminution of that tax benefit.<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 For the purposes of this section \u201ctax benefit\u201d means -<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 any reduction in the liability of any person to pay tax;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0 any increase in the entitlement of any person to the refund of tax; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 any other avoidance or postponement of liability for the payment of tax.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0 Any decision of the Commissioner under subsection (1) is subject to objection and appeal in accordance with Chapter 9 of the Tax Administration Act, 2011 (Act No. 28 of 2011), and\u00a0\u00a0 whenever in proceedings relating thereto it is proved that the relevant transaction, operation, scheme or understanding results or would result in a tax benefit, it is presumed, until the contrary is proved, that that scheme was entered into or carried out solely or mainly for the purpose of obtaining a tax benefit.<\/span><\/p>\n

[Subsection (3) substituted by section 26 of Act 39 of 2013 effective on 16 January 2014]<\/span><\/p>\n","post_title":"Section 9 (STT Act) - Schemes for obtaining undue tax benefits","collection_order":39,"collection":1899,"post_modified":"2018-10-24 20:36:28","post_date":"2018-10-08 13:50:54"},{"ID":"15560","post_content":"

10.\u00a0 Effect of certain exemptions from taxes<\/span><\/strong><\/p>\n

<\/p>\n

No provision contained in any other law, other than a provision contained in any international agreement contemplated in\u00a0section 231\u00a0of\u00a0the Constitution, providing for an exemption from any tax shall be construed as applying or referring to the tax payable in terms of this Act.<\/p>\n

[Section 10\u00a0substituted by\u00a0section 69\u00a0of\u00a0Act 23 of 2020]<\/span><\/p>\n","post_title":"Section 10 (STT Act) - Effect of certain exemptions from taxes","collection_order":40,"collection":1899,"post_modified":"2022-02-19 19:45:10","post_date":"2018-10-08 13:50:51"},{"ID":"15562","post_content":"

11.\u00a0 Repeal of Act<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0 The Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998), is hereby repealed.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0 Notwithstanding subsection (1), the provisions of the Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998), continue to apply in respect of any change in beneficial ownership in any security before the date of the repeal of that Act as if that Act had not been so repealed.<\/span><\/p>\n","post_title":"Section 11 (STT Act) - Repeal of Act","collection_order":41,"collection":1899,"post_modified":"2018-10-24 20:38:47","post_date":"2018-10-08 13:50:49"},{"ID":"15564","post_content":"

12.\u00a0 Short title and commencement<\/span><\/strong><\/p>\n

<\/p>\n

This Act is called the Securities Transfer Tax Act, 2007, and comes into operation on 1 July 2008.<\/p>\n","post_title":"Section 12 (STT Act) - Short title and commencement","collection_order":42,"collection":1899,"post_modified":"2018-10-24 20:39:14","post_date":"2018-10-08 13:38:32"},{"ID":"22986","post_content":"","post_title":"Interpretation Note 10 (IN10) (v4) - Skills development levy exemption: Public benefit organisations (Section 4(c) of SDL Act)","collection_order":2,"collection":1917,"post_modified":"2022-12-28 19:08:14","post_date":"2021-07-25 11:47:44"},{"ID":"15930","post_content":"","post_title":"Interpretation Note 22 (IN22) (v5) - Transfer duty exemption: Public benefit organisations and institutions, boards or bodies","collection_order":3,"collection":1917,"post_modified":"2022-10-24 19:56:16","post_date":"2018-10-27 18:57:29"},{"ID":"15932","post_content":"","post_title":"Interpretation Note 30 (IN30) - The supply of movable goods as contemplated in section 11(1)(a)(i) read with paragraph (a) of the definition of \"exported\" and the corresponding documentary proof","collection_order":4,"collection":1917,"post_modified":"2018-12-08 19:48:24","post_date":"2018-10-27 18:57:27"},{"ID":"15934","post_content":"","post_title":"Interpretation Note 31 (IN31) - Documentary proof required for the zero-rating of goods and services","collection_order":5,"collection":1917,"post_modified":"2018-12-08 19:20:09","post_date":"2018-10-27 18:57:26"},{"ID":"15936","post_content":"","post_title":"Interpretation Note 39 (IN39) - VAT treatment of public authorities and grants","collection_order":6,"collection":1917,"post_modified":"2018-12-08 19:53:54","post_date":"2018-10-27 18:57:24"},{"ID":"15938","post_content":"","post_title":"Interpretation Note 40 (IN40) - VAT treatment of the supply of goods and\/or services to and\/or from a customs controlled area of an industrial development zone","collection_order":7,"collection":1917,"post_modified":"2018-11-10 20:29:28","post_date":"2018-10-27 18:57:22"},{"ID":"15940","post_content":"","post_title":"Interpretation Note 41 (IN41) - Application of the VAT Act to the gambling industry","collection_order":8,"collection":1917,"post_modified":"2018-12-08 20:12:05","post_date":"2018-10-27 18:57:21"},{"ID":"15942","post_content":"","post_title":"Interpretation Note 42 (IN42) - The supply of goods and\/or services by the travel and tourism industry","collection_order":9,"collection":1917,"post_modified":"2018-12-08 20:14:23","post_date":"2018-10-27 18:57:19"},{"ID":"15944","post_content":"","post_title":"Interpretation Note 52 (IN52) - Approval to end a tax period on a day other than the last day of a month","collection_order":10,"collection":1917,"post_modified":"2018-11-11 20:03:54","post_date":"2018-10-27 18:57:17"},{"ID":"15946","post_content":"","post_title":"Interpretation Note 56 (IN56) - Recipient-created tax invoices; credit and debit notes","collection_order":11,"collection":1917,"post_modified":"2018-11-10 21:12:20","post_date":"2018-10-09 14:41:53"},{"ID":"15948","post_content":"","post_title":"Interpretation Note 57 (IN57) - Sale of an enterprise or part thereof as a going concern","collection_order":12,"collection":1917,"post_modified":"2018-12-08 20:19:45","post_date":"2018-10-27 18:57:16"},{"ID":"15950","post_content":"","post_title":"Interpretation Note 61 (IN61) - Remission of interest in terms of section 39(7)(a)","collection_order":13,"collection":1917,"post_modified":"2018-11-11 19:59:29","post_date":"2018-10-27 18:57:14"},{"ID":"15955","post_content":"","post_title":"Interpretation Note 70 (IN70) - Supplies made for no consideration","collection_order":14,"collection":1917,"post_modified":"2018-12-08 20:26:30","post_date":"2018-10-27 18:57:10"},{"ID":"15957","post_content":"","post_title":"Interpretation Note 81 (IN81) - The supply of goods and services by professional hunters and taxidermists to non-residents","collection_order":15,"collection":1917,"post_modified":"2018-12-08 20:28:07","post_date":"2018-10-27 18:57:09"},{"ID":"15959","post_content":"","post_title":"Interpretation Note 82 (IN82) - Input tax on motor cars","collection_order":16,"collection":1917,"post_modified":"2018-11-10 20:20:54","post_date":"2018-10-27 18:57:07"},{"ID":"15961","post_content":"","post_title":"Interpretation Note 83 (IN83) - Application of sections 20(7) and 21(5)","collection_order":17,"collection":1917,"post_modified":"2018-11-10 21:12:50","post_date":"2018-10-27 18:57:05"},{"ID":"15965","post_content":"","post_title":"Interpretation Note 84 (IN84) - The value-added tax treatment of bets","collection_order":18,"collection":1917,"post_modified":"2018-12-08 20:12:31","post_date":"2018-10-27 18:57:02"},{"ID":"15963","post_content":"","post_title":"Interpretation Note 85 (IN85) - The Master Currency case and the zero-rating of supplies made to non-residents","collection_order":19,"collection":1917,"post_modified":"2018-12-08 19:20:41","post_date":"2018-10-27 18:57:04"},{"ID":"15967","post_content":"","post_title":"Interpretation Note 92 (IN92) - Documentary proof prescribed by the Commissioner","collection_order":20,"collection":1917,"post_modified":"2018-12-08 19:28:46","post_date":"2018-10-27 18:56:59"},{"ID":"15926","post_content":"","post_title":"Interpretation Note 103 (IN103) (v2) - The value-added tax treatment of supplies of international and ancillary transport services","collection_order":21,"collection":1917,"post_modified":"2022-09-23 13:45:49","post_date":"2018-10-27 18:57:31"},{"ID":"23057","post_content":"","post_title":"Interpretation Note 118 (IN118) - Value-added tax consequences of points-based loyalty programmes (\u201cConsideration\u201d, \u201cinput tax\u201d and \u201csupply\u201d definitions, sections 7, 10 of VAT Act)","collection_order":22,"collection":1917,"post_modified":"2021-11-13 19:23:33","post_date":"2021-11-13 19:23:33"},{"ID":"24866","post_content":"","post_title":"BCR88 (ITA) - En commandite partners investing in solar assets (Sections 12B(1)(h), 24H, 20(1)(b), 20(2A)(a) of the VAT Act)","collection_order":2,"collection":2031,"post_modified":"2024-04-09 19:38:52","post_date":"2024-04-09 19:38:52"},{"ID":"16606","post_content":"","post_title":"BCR1 (ITA) - \u200bDefinition of equity instrument and restricted equity instrument (Section 8C)","collection_order":3,"collection":2031,"post_modified":"2019-01-23 16:37:00","post_date":"2019-01-23 16:37:00"},{"ID":"16608","post_content":"","post_title":"BCR2 (ITA) - \u200bExpenditure incurred on corporate social investment programs (Section 11(a), section 23(g))","collection_order":4,"collection":2031,"post_modified":"2019-01-23 16:36:57","post_date":"2019-01-23 16:36:57"},{"ID":"16610","post_content":"","post_title":"BCR3 (ITA) - \u200bDistribution of an actuarial surplus to former members and active members of a retirement fund (Section 1, paragraph 2C of the Second Schedule)","collection_order":5,"collection":2031,"post_modified":"2019-01-23 14:19:47","post_date":"2019-01-23 14:19:47"},{"ID":"16612","post_content":"","post_title":"BCR4 (ITA) - \u200bDistributions made to participatory interest holders in a collective investment scheme which are reinvested with the scheme (Section 10(1)(k)(i), section 22(1), paragraph 20(1))","collection_order":6,"collection":2031,"post_modified":"2019-01-23 16:36:54","post_date":"2019-01-23 16:36:54"},{"ID":"16614","post_content":"","post_title":"BCR5 (ITA) - Discretionary lump sum payments paid to pensioners in terms of an event contemplated by the rules of the pension fund (Paragraph 2C of the Second Schedule)","collection_order":7,"collection":2031,"post_modified":"2019-01-23 16:36:51","post_date":"2019-01-23 16:36:51"},{"ID":"16616","post_content":"","post_title":"BCR6 (ITA) - \u200bDeduction of levy payments to be made by taxpayers for research and development expenditure incurred by another taxpayer on their behalf (Section 11D)","collection_order":8,"collection":2031,"post_modified":"2019-01-23 16:36:49","post_date":"2019-01-23 16:36:49"},{"ID":"16618","post_content":"","post_title":"BCR7 (ITA) - Conversion of two public sector pension funds to a closed defined benefit fund and a contribution fund respectively (\"Pension fund\u201d, \u201cgross income\u201d definitions, Second Schedule)","collection_order":9,"collection":2031,"post_modified":"2019-01-23 16:36:46","post_date":"2019-01-23 16:36:46"},{"ID":"16620","post_content":"","post_title":"BCR8 (ITA) - Tax Consequences of proceeds of annuity policies purchased by employers to settle post-retirement medical aid subsidy obligations (Paragraphs 2(i), 12A of Seventh Schedule)","collection_order":10,"collection":2031,"post_modified":"2019-01-23 16:36:43","post_date":"2019-01-23 16:36:43"},{"ID":"16622","post_content":"","post_title":"BCR9 (ITA) - \u200bForeign share buy-backs (\u201cDividend\u201d definition, \u201cforeign dividend\u201d, section 10(1)(k)(ii)(dd))","collection_order":11,"collection":2031,"post_modified":"2019-01-23 16:36:41","post_date":"2019-01-23 16:36:41"},{"ID":"16624","post_content":"","post_title":"BCR10 (ITA) - Distribution of pension fund surplus to former members, pensioners and\/or their beneficiaries (Paragraph 2C of the Second Schedule)","collection_order":12,"collection":2031,"post_modified":"2019-01-23 16:36:38","post_date":"2019-01-23 16:36:38"},{"ID":"16626","post_content":"","post_title":"BCR11 (ITA) - \u200bAccrual of a conditional award and attendant tax implications (Paragraph (c) of \"gross income\" definition)","collection_order":13,"collection":2031,"post_modified":"2019-01-23 16:36:35","post_date":"2019-01-23 16:36:35"},{"ID":"16628","post_content":"","post_title":"BCR12 (ITA) - \u200bIncome tax implications attendant upon the vesting of an 'equity instrument' listed on a foreign stock exchange (Section 8C, section 6quat, section 7(1))","collection_order":14,"collection":2031,"post_modified":"2019-01-23 16:36:32","post_date":"2019-01-23 16:36:32"},{"ID":"16630","post_content":"","post_title":"BCR13 (ITA) - Nature of dividend income when distribution by a discretionary trust to income beneficiaries by virtue of employment (\u201cGross income\u201d defintion, section 10(1)(k)(i), section 25B)","collection_order":15,"collection":2031,"post_modified":"2019-01-23 16:36:29","post_date":"2019-01-23 16:36:29"},{"ID":"16632","post_content":"","post_title":"BCR14 (ITA) - \u200bDeductibility of interest incurred in respect of a loan entered into to purchase restricted equity instruments in a share purchase scheme (8C, 10(1)(nE), 23(m), 24J(2), paragraph 20, 76 of Eighth Schedule)","collection_order":16,"collection":2031,"post_modified":"2019-01-23 16:36:27","post_date":"2019-01-23 16:36:27"},{"ID":"16635","post_content":"","post_title":"BCR15 (ITA) - Repealed legislation and the application of section 12(1) of the Interpretation Act, 1957 (Act No. 33 of 1957) (Section 27 (5B))","collection_order":17,"collection":2031,"post_modified":"2019-01-23 16:36:24","post_date":"2019-01-23 16:36:24"},{"ID":"16637","post_content":"","post_title":"BCR16 (ITA) - Capital gains tax - Re-designation of preference shares (Paragraph 11, paragraph 33, paragraph 35 of Eighth Schedule)","collection_order":18,"collection":2031,"post_modified":"2019-01-23 16:36:21","post_date":"2019-01-23 16:36:21"},{"ID":"16639","post_content":"","post_title":"BCR17 (ITA) - \u200bCreation of a permanent establishment if a foreign partnership carries on business in SA (\u201cGross income\u201d definition, section 10(1)(h), 10(1)(k)(i), paragraph 2 of Eighth Schedule)","collection_order":19,"collection":2031,"post_modified":"2019-01-23 16:36:18","post_date":"2019-01-23 16:36:18"},{"ID":"16641","post_content":"","post_title":"BCR18 (ITA) - Overseas incentive trips for employees with both business and private elements and related taxable benefit implications (Paragraphs 1, 2(c), 2(d), 2(e), 8, 9, 10 of Seventh Schedule)","collection_order":20,"collection":2031,"post_modified":"2019-01-23 16:36:16","post_date":"2019-01-23 16:36:16"},{"ID":"16643","post_content":"","post_title":"BCR19 (ITA) - \u200bAccrual date of a liquidation benefit (\"Gross income\" definition, \u201cretirement lump sum withdrawal benefit\u201d definition, section 10(1)(i)(xv)(bb), paragraph 2(b) of Second Schedule)","collection_order":21,"collection":2031,"post_modified":"2019-01-23 16:36:13","post_date":"2019-01-23 16:36:13"},{"ID":"16645","post_content":"","post_title":"BCR20 (ITA) - Transfer of pension and provident fund contributions from South African pension and provident funds to foreign pension and provident funds (Section 9(1)(g))","collection_order":22,"collection":2031,"post_modified":"2019-01-23 16:39:58","post_date":"2019-01-23 16:36:10"},{"ID":"16647","post_content":"","post_title":"BCR21 (ITA) - \u200bShares in a particular share option scheme to be rendered restricted equity instruments and the date on which those shares vest in a taxpayer (section 8C)","collection_order":23,"collection":2031,"post_modified":"2019-01-23 14:29:10","post_date":"2019-01-23 14:29:10"},{"ID":"16649","post_content":"","post_title":"BCR22 (ITA) - \u200bPotential double taxation of profits attributable to protected cell companies (\"Company\" definition, section 9D)","collection_order":24,"collection":2031,"post_modified":"2019-01-23 16:39:55","post_date":"2019-01-23 16:36:07"},{"ID":"16651","post_content":"","post_title":"BCR23 (ITA) - \u200bTax consequences resulting from the demerger of a Swiss depository company (\u201cGross income\u201d definition, section 22, paragraph 11 of Eighth Schedule)","collection_order":25,"collection":2031,"post_modified":"2019-01-23 16:39:52","post_date":"2019-01-23 16:36:03"},{"ID":"16653","post_content":"","post_title":"BCR24 (ITA) - \u200bSecurities lending transactions - 'Short selling' of debt securities (\u201cGross income\u201d definition, section 11(a), section 23(g), section 24J)","collection_order":26,"collection":2031,"post_modified":"2019-01-23 16:39:50","post_date":"2019-01-23 16:35:58"},{"ID":"16655","post_content":"","post_title":"BCR25 (ITA) - \u200b\u200bIncome tax implications for employees or senior executives in relation to a share option plan or share appreciation rights plan (Section 8A, 8C, 10(1)(o), para 11A of Fourth Schedule)","collection_order":27,"collection":2031,"post_modified":"2019-01-23 16:39:47","post_date":"2019-01-23 16:35:55"},{"ID":"16657","post_content":"","post_title":"BCR26 (ITA) - \u200bTax status of bursaries awarded to students (Section 10(1)(q))","collection_order":28,"collection":2031,"post_modified":"2019-01-23 16:39:45","post_date":"2019-01-23 16:35:52"},{"ID":"16659","post_content":"","post_title":"BCR27 (ITA) - \u200b\u200bTips held for safekeeping by employers and subsequently paid over to employees at regular intervals (\u201cRemuneration\u201d definition, paragraph 2(1) of Fourth Schedule)","collection_order":29,"collection":2031,"post_modified":"2019-01-23 16:39:42","post_date":"2019-01-23 16:35:50"},{"ID":"16661","post_content":"","post_title":"BCR28 (ITA) - \u200b\u200bMarket value of a share immediately after a dividend distribution (Paragraph 33(1)(a), paragraph 74, paragraph 76, paragraph 76A of Eighth Schedule)","collection_order":30,"collection":2031,"post_modified":"2019-01-23 16:39:40","post_date":"2019-01-23 16:35:47"},{"ID":"16663","post_content":"","post_title":"BCR29 (ITA) - \u200bDeductibility of contingent liabilities taken over when buying the assets and liabilities of another company within the same group of companies (Section 11(a), 23(g), 23E)","collection_order":31,"collection":2031,"post_modified":"2019-01-23 16:39:37","post_date":"2019-01-23 16:35:44"},{"ID":"16665","post_content":"","post_title":"BCR30 (ITA) - \u200b\u200bEquity instruments acquired in terms of a share value incentive plan (Section 8C)","collection_order":32,"collection":2031,"post_modified":"2019-01-23 16:39:34","post_date":"2019-01-23 16:35:41"},{"ID":"16667","post_content":"","post_title":"BCR31 (ITA) - \u200bIncome distributed by a discretionary trust and benefit units allocated to beneficiaries by virtue of employment (\u201cGross income\u201d definition, section 8C, section 10(1)(k)(i))","collection_order":33,"collection":2031,"post_modified":"2019-01-23 16:39:32","post_date":"2019-01-23 16:35:38"},{"ID":"16669","post_content":"","post_title":"BCR32 (ITA) - \u200bDistribution of certain shares to certain foreign shareholders as a result of restructuring (Section 46)","collection_order":34,"collection":2031,"post_modified":"2019-01-23 16:39:29","post_date":"2019-01-23 16:35:35"},{"ID":"16673","post_content":"","post_title":"BCR33 (ITA) - \u200bConversion of a public company to a private company (Paragraph 1, paragraph 11, paragraph 31, paragraph 33 of Eighth Schedule)","collection_order":35,"collection":2031,"post_modified":"2019-01-23 16:39:24","post_date":"2019-01-23 16:35:29"},{"ID":"16675","post_content":"","post_title":"BCR34 (ITA) - \u200b\u200bTaxation of exchange traded notes (\"Gross income\", \"trading stock\", section 8(4)(a), section 22, section 23B, section 23H, section 24C, section 24J, section 24L, section 24M)","collection_order":36,"collection":2031,"post_modified":"2019-01-23 16:39:22","post_date":"2019-01-23 16:35:25"},{"ID":"16671","post_content":"","post_title":"BCR35 (ITA) - \u200bTax implications arising from the conversion of par value shares to no par value shares (\"Gross income\" definition, paragraph 11 of Eighth Schedule)","collection_order":37,"collection":2031,"post_modified":"2019-01-23 16:39:27","post_date":"2019-01-23 16:35:32"},{"ID":"16677","post_content":"","post_title":"BCR36 (ITA) - \u200bReserves of a collective investment scheme in securities and the distribution thereof to unit holders (Section 10(1)(iB), section 10(1)(k)(i)(ee), section 25B)","collection_order":38,"collection":2031,"post_modified":"2019-01-23 16:39:19","post_date":"2019-01-23 16:35:22"},{"ID":"16679","post_content":"","post_title":"BCR37 (ITA) - \u200bDistribution of shares in an unbundling transaction (Section 46)","collection_order":39,"collection":2031,"post_modified":"2019-01-23 16:39:16","post_date":"2019-01-23 16:31:41"},{"ID":"16681","post_content":"","post_title":"BCR38 (ITA) - \u200bExchange of one restricted equity instrument for another (Section 8C, section 42)","collection_order":40,"collection":2031,"post_modified":"2019-01-23 16:39:12","post_date":"2019-01-23 16:31:38"},{"ID":"16683","post_content":"","post_title":"BCR39 (ITA) - Reduction of an STC credit and sections 64G(2)(a) and 64H(2)(a) declarations (Section 64G, section 64H, section 64J)","collection_order":41,"collection":2031,"post_modified":"2019-01-23 14:39:31","post_date":"2019-01-23 14:39:31"},{"ID":"16685","post_content":"","post_title":"BCR40 (ITA) - \u200bInvestors acquiring rights in a completed film (Section 10(zG), section 23(n) section 24F)","collection_order":42,"collection":2031,"post_modified":"2019-01-23 16:39:08","post_date":"2019-01-23 16:31:36"},{"ID":"16687","post_content":"","post_title":"BCR41 (ITA) - \u200bDividends distributed by a foreign company (\"Foreign dividend\" definition)","collection_order":43,"collection":2031,"post_modified":"2019-01-23 16:39:05","post_date":"2019-01-23 16:31:33"},{"ID":"16689","post_content":"","post_title":"BCR42 (ITA) - Preferred securities issued by a company registered in a foreign country (\u201cListed share\u201d definition, section 10B(2)(d))","collection_order":44,"collection":2031,"post_modified":"2019-01-23 16:39:01","post_date":"2019-01-23 16:31:30"},{"ID":"16691","post_content":"","post_title":"BCR43 (ITA) - Antecedent cession of rights to future production rebate credit certificates (PRCCs) (\"Gross income\" definition)","collection_order":45,"collection":2031,"post_modified":"2019-01-23 16:38:58","post_date":"2019-01-23 16:31:27"},{"ID":"16693","post_content":"","post_title":"BCR44 (ITA) - \u200b(Replaced on 20 May 2014 to provide for textual changes and clarifications) Repurchase of non-redeemable, non-participating preference shares","collection_order":46,"collection":2031,"post_modified":"2021-05-01 19:48:06","post_date":"2019-01-23 16:31:23"},{"ID":"16695","post_content":"","post_title":"BCR45 (ITA) - \u200bPost retirement medical aid benefits (Paragraph (c), paragraph (f), paragraph (i) of \"gross income\" definition)","collection_order":47,"collection":2031,"post_modified":"2019-01-23 16:38:52","post_date":"2019-01-23 16:31:20"},{"ID":"16697","post_content":"","post_title":"BCR46 (ITA) - Dividends distributed by foreign companies (\"Foreign dividend\" definition)","collection_order":48,"collection":2031,"post_modified":"2019-01-23 16:38:50","post_date":"2019-01-23 16:31:17"},{"ID":"16699","post_content":"","post_title":"BCR47 (ITA) - \u200bLimitation of dividend exemption (Section 10(1)(k)(i)(hh))","collection_order":49,"collection":2031,"post_modified":"2019-01-23 16:38:47","post_date":"2019-01-23 16:31:12"},{"ID":"16701","post_content":"","post_title":"BCR48 (ITA) - Deductibility of expenditure incurred by a portfolio of a collective investment scheme in securities (\"Income\" definition, section 11(a), section 23(f), section 25BA)","collection_order":50,"collection":2031,"post_modified":"2019-01-23 16:38:44","post_date":"2019-01-23 16:31:08"},{"ID":"16703","post_content":"","post_title":"BCR49 (ITA) - \u200b\u200bDeductibility of insurance premiums in respect of an environmental maintenance programme guarantee (Section 11(a), section 23(g), section 23L)","collection_order":51,"collection":2031,"post_modified":"2019-01-23 16:38:41","post_date":"2019-01-23 16:31:04"},{"ID":"16705","post_content":"","post_title":"BCR50 (ITA) - Tax consequences for unitholders in a REIT of an amalgamation transaction, followed by an asset-for-share transaction (Section 9C, section 42, section 44(6))","collection_order":52,"collection":2031,"post_modified":"2019-01-23 16:38:39","post_date":"2019-01-23 16:31:02"},{"ID":"16707","post_content":"","post_title":"BCR51 (ITA) - \u200bTaxation of employees participating in a perpetuity employee share incentive scheme (Section 8C, section 10(1)(k), section 25B, section 64F(1)(l))","collection_order":53,"collection":2031,"post_modified":"2019-01-23 16:38:35","post_date":"2019-01-23 16:30:59"},{"ID":"16709","post_content":"","post_title":"BCR52 (ITA) - \u200bIncome tax and securities transfer tax consequences for the shareholders of a listed company following an unbundling transaction (Section 46, paragraph 76B of Eighth Schedule)","collection_order":54,"collection":2031,"post_modified":"2019-01-23 16:38:32","post_date":"2019-01-23 16:30:56"},{"ID":"16711","post_content":"","post_title":"BCR53 (ITA and VAT) - Programme of activities of a clean development mechanism project (Section 12K, section 22 of ITA and section 11(2)(l) of VAT Act)","collection_order":55,"collection":2031,"post_modified":"2019-01-23 16:38:29","post_date":"2019-01-23 16:30:53"},{"ID":"16713","post_content":"","post_title":"BCR54 (ITA) - \u200bEmployer-provided accommodation (Paragraph 2(a), paragraph 5(1), paragraph 5(2), paragraph 5(3A) of Seventh Schedule)","collection_order":56,"collection":2031,"post_modified":"2019-01-23 16:38:26","post_date":"2019-01-23 16:30:50"},{"ID":"16715","post_content":"","post_title":"BCR55 (ITA) - Income tax and value-added tax consequences of a customer loyalty scheme (\"Gross income\" definition, sections 11(a), 23(g), 23H of ITA, sections 7(1)(a), 10(23), 21 of VAT Act)","collection_order":57,"collection":2031,"post_modified":"2019-01-23 16:38:24","post_date":"2019-01-23 16:30:48"},{"ID":"16718","post_content":"","post_title":"BCR56 (ITA) (STT) - \u200bAmalgamation of portfolios of declared hedge fund collective investment schemes with registered schemes (Section 41(1), 44, paragraphs, 3, 10, 11, 61(3) of Eighth Schedule)","collection_order":58,"collection":2031,"post_modified":"2019-01-23 16:38:21","post_date":"2019-01-23 15:44:56"},{"ID":"16722","post_content":"","post_title":"BCR57 (ITA) - \u200bSection 12J(2) deduction by partners (Section 12J, section 24H)","collection_order":59,"collection":2031,"post_modified":"2019-01-23 16:38:18","post_date":"2019-01-23 16:30:42"},{"ID":"16724","post_content":"","post_title":"BCR58 (ITA) - \u200bConsequences for beneficiaries on the unwinding of an employee share incentive scheme (Section 8C)","collection_order":60,"collection":2031,"post_modified":"2019-01-23 16:38:15","post_date":"2019-01-23 16:30:40"},{"ID":"16726","post_content":"","post_title":"BCR59 (ITA) - \u200bAsset for share transaction involving a foreign collective investment scheme (\"Company\" definition, section 42)","collection_order":61,"collection":2031,"post_modified":"2019-01-23 16:38:11","post_date":"2019-01-23 16:30:37"},{"ID":"16728","post_content":"","post_title":"BCR60 (ITA) - \u200bConsequences of an employee share trust disposing of the underlying shares and distributing the net proceeds to the beneficiaries (Section 8C, paragraphs 56, 80 of Eighth Schedule)","collection_order":62,"collection":2031,"post_modified":"2019-01-23 16:38:08","post_date":"2019-01-23 16:30:34"},{"ID":"16730","post_content":"","post_title":"BCR61 (ITA) - \u200bForeign return of capital (\"Foreign return of capital\" definition)","collection_order":63,"collection":2031,"post_modified":"2019-01-23 16:38:04","post_date":"2019-01-23 16:30:31"},{"ID":"16732","post_content":"","post_title":"BCR62 (ITA) - \u200bResearch and development conducted on behalf of a taxpayer (Section 11D(2), section 11D(4), section 11D(9))","collection_order":64,"collection":2031,"post_modified":"2019-01-23 15:50:59","post_date":"2019-01-23 15:50:59"},{"ID":"16734","post_content":"","post_title":"BCR64 (STT) - \u200bTransfer of a security that constitutes a participatory interest in a collective investment scheme (\u201cSecurity\u201d definition, section 2(1)(a), section 8(1)(f) of STT Act)","collection_order":65,"collection":2031,"post_modified":"2019-01-23 16:38:00","post_date":"2019-01-23 16:30:29"},{"ID":"16736","post_content":"","post_title":"BCR65 (ITA) - Post-retirement medical aid benefits (\u201cRemuneration\u201d definition, \u201cemployer\u201d definition of Fourth Schedule, paragraphs 2(l), paragraph 4, paragraph 12D of Seventh Schedule)","collection_order":66,"collection":2031,"post_modified":"2019-01-23 16:37:57","post_date":"2019-01-23 16:30:26"},{"ID":"19905","post_content":"","post_title":"BCR66 (ITA) (STT) - Tax consequences for recipients of shares in an unbundled company (Definition of \"unbundling transaction\", sections 46(3), 46(7), paragraph 76B of Eighth Schedule)","collection_order":67,"collection":2031,"post_modified":"2019-08-19 10:59:46","post_date":"2019-08-19 10:37:39"},{"ID":"19907","post_content":"","post_title":"BCR67 (ITA) (VAT) - Tax consequences for members arising out of conversion of association to private company (Sections 41, 44, 56, paragraph 35 of Eight Schedule, section 2 of VAT Act)","collection_order":68,"collection":2031,"post_modified":"2019-08-19 11:05:21","post_date":"2019-08-19 11:05:21"},{"ID":"19909","post_content":"","post_title":"BCR68 (ITA) - Surplus retirement fund assets (\u201cGross income\u201d definition, section 11F, paragraph 2(l) of Seventh Schedule)","collection_order":69,"collection":2031,"post_modified":"2019-08-19 11:08:15","post_date":"2019-08-19 10:41:53"},{"ID":"20074","post_content":"","post_title":"BCR69 (ITA) - Employee share ownership plan (\u201cDividend\u201d definition, sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, paragraphs 13(1)(a)(iiB), 38 of Eighth Schedule)","collection_order":70,"collection":2031,"post_modified":"2020-01-31 09:22:09","post_date":"2020-01-31 09:22:09"},{"ID":"20932","post_content":"","post_title":"BCR70 (ITA) (STT) - Recipients of shares in an \u201cunbundled\u201d company (Section 46 of ITA, section 8(1)(a)(iv) of STT Act)","collection_order":71,"collection":2031,"post_modified":"2020-08-20 12:51:36","post_date":"2020-08-20 12:51:36"},{"ID":"20930","post_content":"","post_title":"BCR71 (ITA) (STT) - Transfer of portfolio investments by foreign pension funds to an authorised contractual scheme (Sections 64H(3), 108 ITA, section 1 of STT Act, UK, Ireland DTAs)","collection_order":72,"collection":2031,"post_modified":"2020-08-20 12:50:16","post_date":"2020-08-20 12:50:16"},{"ID":"20928","post_content":"","post_title":"BCR72 (ITA) - Deductibility of employment related expenditure, incurred as part of a B-BBEE ownership transaction and the PAYE treatment of interest-free loan to a share trust (Sections 11(a), 23H)","collection_order":73,"collection":2031,"post_modified":"2020-08-20 12:48:58","post_date":"2020-08-20 12:48:58"},{"ID":"21261","post_content":"","post_title":"BCR73 (ITA) - \u200bDividends: When the \"qualifying purpose\" definition must be satisfied (Section 8EA(2), 8EA(3))","collection_order":74,"collection":2031,"post_modified":"2020-10-15 18:32:19","post_date":"2020-10-15 18:32:19"},{"ID":"21263","post_content":"","post_title":"BCR74 (ITA) - \u200bTreaty relief \u2013 Authorised contractual scheme (\"Company\", \"foreign company\", \"foreign partnership\" definitions, section 50A, 50C, 50E, 64D, 64EA, 64G, 64H, 108)","collection_order":75,"collection":2031,"post_modified":"2020-10-15 18:36:25","post_date":"2020-10-15 18:36:25"},{"ID":"21781","post_content":"","post_title":"BCR75 (ITA) - \u200b Settlement of post-retirement medical aid and retirement gratuity benefits (\"Gross income\", \"Severance benefits\", \"remuneration\" definition, section 11F)","collection_order":76,"collection":2031,"post_modified":"2020-12-19 19:34:08","post_date":"2020-12-19 19:34:08"},{"ID":"22961","post_content":"","post_title":"BCR77 (ITA) - Capital gains tax consequences of in specie distribution by company to its shareholders (Paragraphs 75, 76B of Eighth Schedule)","collection_order":77,"collection":2031,"post_modified":"2021-07-25 10:04:40","post_date":"2021-07-25 10:04:40"},{"ID":"23523","post_content":"","post_title":"BCR78 (ITA) - Employee share incentive scheme \u2013 shares in a foreign company (\"Gross income\", trade\", \"asset\", \"proceeds\", \"capital gain\", \"disposal\" definitions, section 6quat, 10B, 11(a), 23H)","collection_order":78,"collection":2031,"post_modified":"2022-03-02 15:03:59","post_date":"2022-03-02 15:03:59"},{"ID":"23692","post_content":"","post_title":"BCR79 (ITA) - Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA)","collection_order":79,"collection":2031,"post_modified":"2022-07-27 20:47:25","post_date":"2022-07-27 20:47:25"},{"ID":"23725","post_content":"","post_title":"BCR80 (ITA) (EDA) - Tax implications for resident beneficiaries of a foreign pension trust (Sections 7(1), 9HA, 11F, 25B, 54, 55, 58, paragraphs 20(1), 35(1), 54, 80, 81 Eighth Sch, section 3 of EDA)","collection_order":80,"collection":2031,"post_modified":"2022-09-23 14:17:54","post_date":"2022-09-23 14:17:54"},{"ID":"23723","post_content":"","post_title":"BCR81 (ITA) - Hybrid equity interest or third-party backed share (Sections 8E, 8EA)","collection_order":81,"collection":2031,"post_modified":"2022-09-23 14:17:59","post_date":"2022-09-23 14:17:59"},{"ID":"23759","post_content":"","post_title":"BCR82 (ITA) - Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L)","collection_order":82,"collection":2031,"post_modified":"2022-11-23 21:02:16","post_date":"2022-11-23 21:02:16"},{"ID":"23757","post_content":"","post_title":"BCR83 (ITA) - Simultaneous unbundling of shares held in more than one listed company (Section 46, paragraphs 75, 31(1)(a) of Eighth Schedule)","collection_order":83,"collection":2031,"post_modified":"2022-11-23 20:59:53","post_date":"2022-11-23 20:59:53"},{"ID":"23785","post_content":"","post_title":"BCR84 (ITA) - Transfer of funds held in trust to a \u201cbeneficiary fund\u201d (Sections 55(1), 58(1), paragraphs 35, 38 of Eighth Schedule)","collection_order":84,"collection":2031,"post_modified":"2022-12-28 19:50:00","post_date":"2022-12-28 19:50:00"},{"ID":"23783","post_content":"","post_title":"BCR85 (ITA) - En commandite partnerships investing in photovoltaic solar energy plants (Sections 12B(1)(h), 12B(2), 24H)","collection_order":85,"collection":2031,"post_modified":"2022-12-28 19:45:59","post_date":"2022-12-28 19:45:59"},{"ID":"24170","post_content":"","post_title":"BCR86 (ITA) - Waiver of debt by an employer - unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule)","collection_order":86,"collection":2031,"post_modified":"2023-11-22 21:40:07","post_date":"2023-11-22 21:40:07"},{"ID":"24194","post_content":"","post_title":"BCR87 (ITA) - Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act)","collection_order":87,"collection":2031,"post_modified":"2023-11-22 21:37:40","post_date":"2023-11-22 21:01:01"},{"ID":"16738","post_content":"","post_title":"BGR1 (VAT) - \u200bVAT rulings (Section 1(1) definition of \"input tax\")","collection_order":88,"collection":2031,"post_modified":"2019-01-23 16:33:22","post_date":"2019-01-23 16:30:23"},{"ID":"16740","post_content":"","post_title":"BGR2 (VAT) - General written rulings and decisions (Section 41 and sectoin 72 of the VAT Act)","collection_order":89,"collection":2031,"post_modified":"2019-01-23 16:33:19","post_date":"2019-01-23 16:30:20"},{"ID":"16742","post_content":"","post_title":"BGR3 (VAT) - General written rulings and decisions (Section 28 and section 72)","collection_order":90,"collection":2031,"post_modified":"2019-01-23 16:33:16","post_date":"2019-01-23 16:30:18"},{"ID":"16744","post_content":"","post_title":"BGR4 (VAT) (v3) - Transitional arrangements for municipalities: Returns and payments of tax in respect of supplies which became taxable for the first time during the transition period (Section 41(c))","collection_order":91,"collection":2031,"post_modified":"2021-04-28 08:46:52","post_date":"2019-01-23 16:30:15"},{"ID":"16746","post_content":"","post_title":"BGR5 (VAT) - Discounts, rebates and incentives in the motor industry (Section 1, section 20 and section 21)","collection_order":92,"collection":2031,"post_modified":"2019-01-23 16:33:11","post_date":"2019-01-23 16:30:11"},{"ID":"16748","post_content":"","post_title":"BGR6 (VAT) (v2) - \u200bDiscounts, rebates and incentives in the fast moving consumable goods industry (Section 1, section 20 and section 21)","collection_order":93,"collection":2031,"post_modified":"2021-04-28 08:47:29","post_date":"2019-01-23 16:30:07"},{"ID":"16750","post_content":"","post_title":"BGR7 (ITA) (v4) - Wear-and-tear or depreciation allowance (Section 11(e))","collection_order":94,"collection":2031,"post_modified":"2022-03-25 13:28:51","post_date":"2019-01-23 16:30:03"},{"ID":"16752","post_content":"","post_title":"BGR8 (ITA) (v3) - \u200bApplication of the principles enunciated by the Brummeria case (Section 1(1), definition of \"gross income\")","collection_order":95,"collection":2031,"post_modified":"2022-05-27 13:09:39","post_date":"2019-01-23 16:29:58"},{"ID":"16754","post_content":"","post_title":"BGR9 (ITA) (v4) - \u200bTaxes on income and substantially similar taxes for purposes of South Africa's tax treaties","collection_order":96,"collection":2031,"post_modified":"2021-04-28 08:48:19","post_date":"2019-01-23 16:29:56"},{"ID":"16756","post_content":"","post_title":"BGR11 (VAT) (v3) - \u200bUse of an exchange rate (Section 9, section 10 and section 20)","collection_order":97,"collection":2031,"post_modified":"2021-04-28 08:48:46","post_date":"2019-01-23 16:29:53"},{"ID":"16758","post_content":"","post_title":"BGR12 (VAT) (v3) - (Withdrawn 1 January 2022) Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers (Section 1(1), definition of \"input tax\")","collection_order":98,"collection":2031,"post_modified":"2022-03-25 13:31:07","post_date":"2019-01-23 16:29:50"},{"ID":"16760","post_content":"","post_title":"BGR13 (VAT) (v3) - (Withdrawn 1 January 2022) \u200bCalculation of VAT for certain betting transactions (Section 8(13), section 16(3)(d), section 16(4) and section 72)","collection_order":99,"collection":2031,"post_modified":"2022-03-25 13:33:37","post_date":"2019-01-23 16:29:47"},{"ID":"16762","post_content":"","post_title":"BGR14 (VAT) (v3) - (Withdrawn to extent of paragraphs 2.7.2 and 2.7.3 from 1 January 2022) VAT treatment of specific supplies in the short-term insurance industry (section 1(1), 7, 8, section 9, section 11, section 16, section 20, section 21, section 54 section 72)","collection_order":100,"collection":2031,"post_modified":"2022-03-25 13:35:10","post_date":"2019-01-23 16:29:44"},{"ID":"16765","post_content":"","post_title":"BGR15 (VAT) (v2) - Recipient-created tax invoices, credit and debit notes (Section 20(2) and section 21(4))","collection_order":101,"collection":2031,"post_modified":"2021-04-28 08:50:06","post_date":"2019-01-23 16:29:41"},{"ID":"16767","post_content":"","post_title":"BGR16 (VAT) (v3) - \u200bStandard apportionment method (Section 17(1))","collection_order":102,"collection":2031,"post_modified":"2023-12-23 20:25:06","post_date":"2019-01-23 16:29:39"},{"ID":"16769","post_content":"","post_title":"BGR17 (VAT) - Cancellation of registration of separate enterprises, branches and divisions (Section 1(1), section 8(2) and section 50)","collection_order":103,"collection":2031,"post_modified":"2019-01-23 16:32:42","post_date":"2019-01-23 16:29:36"},{"ID":"16771","post_content":"","post_title":"BGR19 (VAT) (v2) - Approval to end a tax period on a day other than the end of the month\u200b (Section 27(6))","collection_order":104,"collection":2031,"post_modified":"2021-04-28 08:50:46","post_date":"2019-01-23 16:29:33"},{"ID":"16773","post_content":"","post_title":"BGR20 (ITA) (v3) - \u200bInterpretation of the term \"substantially the whole\" (Section 10(1)(cN),section 10(1)(cO), section 10(1)(cQ), section 30B section 30C, paragraph 63A, paragraph 63B Eighth Schedule)","collection_order":105,"collection":2031,"post_modified":"2021-04-28 08:51:10","post_date":"2019-01-23 16:29:30"},{"ID":"16775","post_content":"","post_title":"BGR21 (VAT) \u200b- Address to be reflected on a tax invoice, credit and debit note (Section 20(4), section 20(5), section 20(5A), section 21(3), section 21(8))","collection_order":106,"collection":2031,"post_modified":"2019-01-23 16:32:33","post_date":"2019-01-23 16:29:27"},{"ID":"16777","post_content":"","post_title":"BGR22 (ITA) - Subsistence allowance \u2013 amounts deemed to be expended for business purposes (Section 8(1)(a) and section 8(1)(c))","collection_order":107,"collection":2031,"post_modified":"2019-01-23 16:32:30","post_date":"2019-01-23 16:29:24"},{"ID":"16779","post_content":"","post_title":"BGR23 (ITA) - Travel allowance \u2013 fuel cost to an employee who receives a petrol or garage card (Section 8(1)(b)(ii) and section 8(1)(b)(iii))","collection_order":108,"collection":2031,"post_modified":"2019-01-23 16:37:54","post_date":"2019-01-23 16:29:21"},{"ID":"16781","post_content":"","post_title":"BGR24 (ITA) (v2) - \u200bSection 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and section 37C(5)","collection_order":109,"collection":2031,"post_modified":"2021-04-28 08:51:40","post_date":"2019-01-23 16:29:18"},{"ID":"16783","post_content":"","post_title":"BGR25 (ITA) (v2) - (Applies from date of issue until 4 October 2018) Exemption \u2013 Foreign pensions (Section 10(1)(gC)(ii))","collection_order":110,"collection":2031,"post_modified":"2021-04-28 09:00:40","post_date":"2019-01-23 16:29:15"},{"ID":"16785","post_content":"","post_title":"BGR26 (VAT) (v2) - VAT treatment of the supply and importation of herbs (section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1 and Item 12 in part B of Schedule 2)","collection_order":111,"collection":2031,"post_modified":"2021-04-28 08:52:20","post_date":"2019-01-23 16:29:13"},{"ID":"16787","post_content":"","post_title":"BGR27 (VAT) - Application of sections 20(7) and section 21(5)","collection_order":112,"collection":2031,"post_modified":"2019-01-23 16:37:42","post_date":"2019-01-23 16:29:10"},{"ID":"16789","post_content":"","post_title":"BGR28 (VAT) (v2) - Electronic services (Sections 20, section 21 and section 65)","collection_order":113,"collection":2031,"post_modified":"2021-04-28 08:52:40","post_date":"2019-01-23 16:29:07"},{"ID":"16791","post_content":"","post_title":"BGR29 (ITA) (v2) - Unbundling transactions: Meaning of \"as at the end of the day after that distribution\" (section 46(3)(a)(v))","collection_order":114,"collection":2031,"post_modified":"2021-04-28 08:52:55","post_date":"2019-01-23 16:29:04"},{"ID":"16793","post_content":"","post_title":"BGR30 (ITA) (v2) - Allocation of direct and indirect expenses within and between an insurer's funds (Section 29A)","collection_order":115,"collection":2031,"post_modified":"2022-05-27 13:08:35","post_date":"2019-01-23 16:29:01"},{"ID":"16795","post_content":"","post_title":"BGR31 (ITA) (v2) - \u200bInterest on late payment of benefits (Section Schedule)","collection_order":116,"collection":2031,"post_modified":"2021-04-28 08:53:11","post_date":"2019-01-23 16:28:58"},{"ID":"16797","post_content":"","post_title":"BGR32 (VAT) - \u200bVAT treatment of specific supplies in the short-term re-insurance industry (Section 1(1), section 7, section 8, section 9, section 11, section 16, section 20, section 21)","collection_order":117,"collection":2031,"post_modified":"2019-01-23 16:37:25","post_date":"2019-01-23 16:28:54"},{"ID":"16799","post_content":"","post_title":"BGR33 (VAT) (v2) - The value-added tax treatment of the supply and importation of vegetable oil (Section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1, item 14 in Part B of Schedule 2)","collection_order":118,"collection":2031,"post_modified":"2021-04-28 08:53:31","post_date":"2019-01-23 16:28:51"},{"ID":"16801","post_content":"","post_title":"BGR34 (VAT) (v2) - (Withdrawn 1 January 2022) \u200bManagement of superannuation schemes: Long-term insurers (Section 2(1)(i), section 10(22A), section 72)","collection_order":119,"collection":2031,"post_modified":"2022-03-25 13:17:41","post_date":"2019-01-23 16:28:48"},{"ID":"16803","post_content":"","post_title":"BGR35 (VAT) (v2) - The value-added tax treatment of the supply and importation of frozen potato products (Section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1, Item 12 in Part B of Schedule 2)","collection_order":120,"collection":2031,"post_modified":"2021-04-28 08:54:11","post_date":"2019-01-23 16:28:44"},{"ID":"16805","post_content":"","post_title":"BGR36 (VAT) - (Withdrawn with effect 19 January 2017) Circumstances prescribed by the Commissioner for the application of section 16(2)(g)","collection_order":121,"collection":2031,"post_modified":"2022-03-25 13:20:50","post_date":"2019-01-23 16:28:42"},{"ID":"16807","post_content":"","post_title":"BGR37 (VAT) - Zero-rating of international travel insurance (Section 11, section 72)","collection_order":122,"collection":2031,"post_modified":"2019-01-23 16:37:08","post_date":"2019-01-23 16:28:38"},{"ID":"16809","post_content":"","post_title":"BGR38 (VAT) (v2) - The value-added tax treatment of the supply and importation of vegetables and fruit (Section 11(1)(j), 13(3), paragraph 7(a) of Schedule 1, Item 12 and 13 in Part B of Schedule 2)","collection_order":123,"collection":2031,"post_modified":"2021-04-28 08:54:38","post_date":"2019-01-23 16:28:36"},{"ID":"16811","post_content":"","post_title":"BGR39 (VAT) (v2) - VAT treatment of municipalities affected by changes to municipal boundaries (Section 8(28))","collection_order":124,"collection":2031,"post_modified":"2022-03-25 13:26:15","post_date":"2019-01-23 16:48:58"},{"ID":"16813","post_content":"","post_title":"BGR40 (ITA) - Remuneration paid to non-executive directors (Section 23(m), the Fourth Schedule, paragraph (1), definition of \u201cremuneration\u201d)","collection_order":125,"collection":2031,"post_modified":"2019-01-23 16:48:54","post_date":"2019-01-23 16:48:54"},{"ID":"16815","post_content":"","post_title":"BGR41 (VAT) (v2) - \u200bVAT treatment of non-executive directors (Proviso (iii) to the definition of \"enterprise\" in 1(1) and section 23(4)(b))","collection_order":126,"collection":2031,"post_modified":"2021-04-28 08:54:59","post_date":"2019-01-23 16:48:51"},{"ID":"16817","post_content":"","post_title":"BGR42 (ITA) - No-value provision in respect of transport services (Paragraph 10(2)(b) of the Seventh Schedule)","collection_order":127,"collection":2031,"post_modified":"2019-01-23 16:48:47","post_date":"2019-01-23 16:48:47"},{"ID":"16821","post_content":"","post_title":"BGR43 (VAT) - \u200bDeduction of input tax in respect of second-hand gold (Section 1(1) definition of \"input tax\" and definition of \"second-hand goods\")","collection_order":128,"collection":2031,"post_modified":"2019-01-23 16:48:44","post_date":"2019-01-23 16:48:44"},{"ID":"16823","post_content":"","post_title":"BGR44 (ETI) (v2) - Meaning of 160 hours for purposes of section 4(1)(b)","collection_order":129,"collection":2031,"post_modified":"2023-05-04 20:57:41","post_date":"2019-01-23 16:48:41"},{"ID":"16825","post_content":"","post_title":"BGR45 (VAT) (v2) - Supply of potatoes (Section 11(1)(g), section 11(1)(j), Part A, Part B Schedule 2)","collection_order":130,"collection":2031,"post_modified":"2021-04-28 08:55:23","post_date":"2019-01-23 16:48:38"},{"ID":"16827","post_content":"","post_title":"BGR46 (VAT) - \u200bSupply of brown bread (Section 11(1)(j), Part B of Schedule 2)","collection_order":131,"collection":2031,"post_modified":"2019-01-23 17:20:24","post_date":"2019-01-23 17:20:24"},{"ID":"16829","post_content":"","post_title":"BGR47 (ETI) (v2) - Meaning of month in the definition of \"monthly remuneration\" for employers remunerating employees on a weekly or fortnightly basis","collection_order":132,"collection":2031,"post_modified":"2023-05-04 20:58:06","post_date":"2019-01-23 17:20:21"},{"ID":"16831","post_content":"","post_title":"BGR48 (VAT) - The temporary letting of dwellings by developers and the expiry of section 18B\u200b","collection_order":133,"collection":2031,"post_modified":"2019-01-23 17:20:19","post_date":"2019-01-23 17:20:19"},{"ID":"19227","post_content":"","post_title":"BGR49 (VAT) - The supply and importation of sanitary towels (pads) (Section 11(1)(j), section 13(3))","collection_order":134,"collection":2031,"post_modified":"2019-03-20 21:08:14","post_date":"2019-03-20 21:08:14"},{"ID":"19229","post_content":"","post_title":"BGR50 (ITA) - No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule)","collection_order":135,"collection":2031,"post_modified":"2019-03-20 21:08:55","post_date":"2019-03-20 21:08:55"},{"ID":"19912","post_content":"","post_title":"BGR51 (VAT) - Cancellation of registration of a foreign electronic services supplier (Section 24(1), section 24(2), section 72 of VAT Act)","collection_order":136,"collection":2031,"post_modified":"2019-10-23 18:10:53","post_date":"2019-08-19 10:50:40"},{"ID":"20695","post_content":"","post_title":"BGR52 (VAT) - (Withdrawn 1 March 2022) Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic","collection_order":137,"collection":2031,"post_modified":"2022-03-25 13:01:07","post_date":"2020-05-02 19:49:11"},{"ID":"20934","post_content":"","post_title":"BGR53 (ITA) - Rules for the taxation of interest payable by SARS under section 7E","collection_order":138,"collection":2031,"post_modified":"2020-08-20 12:54:19","post_date":"2020-08-20 12:54:19"},{"ID":"20937","post_content":"","post_title":"BGR54 (ITA) - Unbundling of unlisted company: Impact of non-qualifying shareholders (Section 46 of ITA)","collection_order":139,"collection":2031,"post_modified":"2020-08-20 12:57:03","post_date":"2020-08-20 12:57:03"},{"ID":"21259","post_content":"","post_title":"BGR55 (VAT) - \u200bSale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3)","collection_order":140,"collection":2031,"post_modified":"2020-10-15 18:28:15","post_date":"2020-10-15 18:28:15"},{"ID":"22763","post_content":"","post_title":"BGR56 (VAT) - Application for a decision under section 72","collection_order":141,"collection":2031,"post_modified":"2021-04-28 08:58:03","post_date":"2021-04-28 08:58:03"},{"ID":"23042","post_content":"","post_title":"BGR57 (VAT) - Whether \u201cconsideration\u201d includes amount of transfer duty for purposes of calculating notional input tax deduction on acquisition of second-hand fixed property (Section 16 VAT Act)","collection_order":142,"collection":2031,"post_modified":"2021-11-06 22:13:15","post_date":"2021-11-06 22:13:15"},{"ID":"23073","post_content":"","post_title":"BGR58 (ITA) - Purchase of different types of annuities at retirement (\"Pension fund\", \u201cpension preservation fund\u201d, \u201cprovident fund\u201d, \u201cprovident pres. fund\u201d, \u201cretirement annuity fund\u201d definitions)","collection_order":143,"collection":2031,"post_modified":"2022-01-10 10:45:25","post_date":"2022-01-10 10:45:25"},{"ID":"23075","post_content":"","post_title":"BGR59 (VAT) - Calculation of VAT for table games of chance (Sections 8, 16(3), 16(4), 72 of VAT Act)","collection_order":144,"collection":2031,"post_modified":"2022-01-10 15:11:05","post_date":"2022-01-10 15:11:05"},{"ID":"23596","post_content":"","post_title":"BGR60 (ITA) - Disqualification as a qualifying company under section12R(4)(b)","collection_order":145,"collection":2031,"post_modified":"2022-04-03 10:55:11","post_date":"2022-04-03 10:55:11"},{"ID":"23761","post_content":"","post_title":"BGR61 (STT) - Securities transfer tax implications on the re-use of collateral","collection_order":146,"collection":2031,"post_modified":"2022-11-23 21:52:34","post_date":"2022-11-23 21:52:34"},{"ID":"23791","post_content":"","post_title":"BGR62 (VAT) - Value-added tax implications of securities lending arrangements (Sections 2(1)(f) and 12(a) of VAT Act)","collection_order":147,"collection":2031,"post_modified":"2022-12-28 21:16:29","post_date":"2022-12-28 21:16:29"},{"ID":"24121","post_content":"","post_title":"BGR63 (VAT) - Further particulars prescribed by the Commissioner under section 20(8A)(c)","collection_order":148,"collection":2031,"post_modified":"2023-01-30 11:30:54","post_date":"2023-01-30 11:30:54"},{"ID":"24172","post_content":"","post_title":"BGR64 (VAT) - Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes (Sections 18D, 18(1), 16(3)(o), 10(29), 9(13) of VAT Act)","collection_order":149,"collection":2031,"post_modified":"2023-07-07 09:43:00","post_date":"2023-07-07 09:43:00"},{"ID":"24189","post_content":"","post_title":"BGR65 (VAT) - VAT treatment of rounding difference in cash transactions (Sections 21(1), (3), (5), 16(2), (3) of VAT Act)","collection_order":150,"collection":2031,"post_modified":"2023-09-27 18:58:16","post_date":"2023-09-27 18:58:16"},{"ID":"24222","post_content":"","post_title":"BGR66 (VAT) - VAT Implications of Overpayments on the Importation of Goods (\"Input tax\" definition, sections 16(2)(d), 16(2)(dA), 16(3)(a)(iii), 16(3)(b)(ii) of VAT Act)","collection_order":151,"collection":2031,"post_modified":"2023-12-23 20:29:38","post_date":"2023-12-23 20:29:38"},{"ID":"24224","post_content":"","post_title":"BGR67 (ITA) - Income Tax Exemption of a Grant Received under the Clothing, Textiles, Footwear and Leather Growth Programme (Sections 10(1)(y), 12P(2), Eleventh Schedule of ITA Act)","collection_order":152,"collection":2031,"post_modified":"2023-12-23 20:32:52","post_date":"2023-12-23 20:32:52"},{"ID":"24226","post_content":"","post_title":"BGR68 (VAT) - Acceptable Documentation for Input Tax on Upward Adjustments on Imports (Sections 16(2)(g), 72 of VAT Act)","collection_order":153,"collection":2031,"post_modified":"2023-12-23 20:34:41","post_date":"2023-12-23 20:34:41"},{"ID":"16834","post_content":"","post_title":"BPR1 (VAT) - Definition of enterprise, zero-rating of salvage services, input tax deduction in respect of personal subsistence of employees (\"Enterprise\", \"input tax\", \"vendor\", sections 11, 17, 23)","collection_order":154,"collection":2031,"post_modified":"2019-01-23 17:20:16","post_date":"2019-01-23 17:20:16"},{"ID":"16836","post_content":"","post_title":"BPR2 (ITA) - \u200bMethod for determination of the interest amount that accrues on the collection of a distressed debtors book (Section 24J)","collection_order":155,"collection":2031,"post_modified":"2019-01-23 17:20:13","post_date":"2019-01-23 17:20:13"},{"ID":"16838","post_content":"","post_title":"BPR3 (ITA) - \u200bMethod for determination of the valuation date value of financial instruments listed on a recognised exchange to be used for CGT purposes (9D, paragraphs 1, 26, 29 Eighth Schedule)","collection_order":156,"collection":2031,"post_modified":"2019-01-23 17:20:10","post_date":"2019-01-23 17:20:10"},{"ID":"16840","post_content":"","post_title":"BPR4 (VAT) - Definition of enterprise, exemption of goods on importation (\"Enterprise\", \"input tax\", \"vendor\", section 7(1)(b), section 13(3), section 23(1), Schedule 1, Item 470.01)","collection_order":157,"collection":2031,"post_modified":"2019-01-23 17:20:07","post_date":"2019-01-23 17:20:07"},{"ID":"16842","post_content":"","post_title":"BPR5 (ITA) - \u200bWhether dividend income received by a trust retains its nature in the hands of the beneficiaries on distribution thereof, by the trust, in the same tax year (Sections 10(1)(k)(i), 25B)","collection_order":158,"collection":2031,"post_modified":"2019-01-23 17:20:04","post_date":"2019-01-23 17:20:04"},{"ID":"16844","post_content":"","post_title":"BPR6 (ITA) - The application of section 24C in the context of a repair and maintenance contract (Section 24C)","collection_order":159,"collection":2031,"post_modified":"2019-01-23 17:20:00","post_date":"2019-01-23 17:20:00"},{"ID":"16846","post_content":"","post_title":"BPR7 (ITA) - Service fees received by a non-resident labour broker ( \"Gross income\" definition, paragraph 2 of Fourth Schedule, SA-UK DTA)","collection_order":160,"collection":2031,"post_modified":"2019-01-23 17:19:57","post_date":"2019-01-23 17:19:57"},{"ID":"16848","post_content":"","post_title":"BPR8 (ITA) - \u200bCertain variable payments made to a marketing executive and the application of section 23(m)","collection_order":161,"collection":2031,"post_modified":"2019-01-23 17:19:54","post_date":"2019-01-23 17:19:54"},{"ID":"16852","post_content":"","post_title":"BPR9 (VAT) - \u200bSale of an administration business (Section 11(1)(e))","collection_order":162,"collection":2031,"post_modified":"2019-01-23 17:19:51","post_date":"2019-01-23 17:19:51"},{"ID":"16854","post_content":"","post_title":"BPR10 (ITA) - \u200bThe applicability of the mining tax dispensations contained in the Act to a specific contract mining arrangement (Section 11(a), section 15, section 36 and section 37A)","collection_order":163,"collection":2031,"post_modified":"2019-01-23 17:19:48","post_date":"2019-01-23 17:19:48"},{"ID":"16856","post_content":"","post_title":"BPR11 (ITA) - Transfer of a pre-1 March 1998 amount from a pension fund as an own contribution to other retirement funds (Paragraph 1, paragraph 2A, paragraph 6 of Second Schedule)","collection_order":164,"collection":2031,"post_modified":"2019-01-23 17:19:45","post_date":"2019-01-23 17:19:45"},{"ID":"16858","post_content":"","post_title":"BPR12 (ITA) - Determination of gross income of a livestock auctioneer and agent (\"Gross income\" definition)","collection_order":165,"collection":2031,"post_modified":"2019-01-23 17:19:43","post_date":"2019-01-23 17:19:43"},{"ID":"16860","post_content":"","post_title":"BPR13 (ITA) - Section 8C and the variation of share options obtained under a share option scheme (Section 8A, section 8C, paragraph 11(1) of Eighth Schedule)","collection_order":166,"collection":2031,"post_modified":"2019-01-23 17:19:39","post_date":"2019-01-23 17:19:39"},{"ID":"16862","post_content":"","post_title":"BPR14 (ITA) - Employees' tax in respect of gains, as contemplated in sections 8A and 8C of the Act, made by retired employees (Paragraph 11A of Fourth Schedule)","collection_order":167,"collection":2031,"post_modified":"2019-01-23 17:19:36","post_date":"2019-01-23 17:19:36"},{"ID":"16864","post_content":"","post_title":"BPR15 (VAT) (TDA) - Supply of goods or services: Vendors one and the same person \u2013 section 8(25) of the VAT Act, fixed property: Exemption from transfer duty \u2013 section 9(1)(l) of the Transfer Duty Act","collection_order":168,"collection":2031,"post_modified":"2019-01-23 17:19:34","post_date":"2019-01-23 17:19:34"},{"ID":"16866","post_content":"","post_title":"BPR16 (ITA) - \u200bLoans from a subsidiary company to a holding company (Section 64C(2)(g), section 64C(4)(d))","collection_order":169,"collection":2031,"post_modified":"2019-01-23 17:19:31","post_date":"2019-01-23 17:19:31"},{"ID":"16868","post_content":"","post_title":"BPR17 (VAT) - \u200bThe supply of trophy, accommodation and services to a person who is not a resident of the Republic (Section 11(2)(l), section 72)","collection_order":170,"collection":2031,"post_modified":"2019-01-23 17:19:28","post_date":"2019-01-23 17:19:28"},{"ID":"16870","post_content":"","post_title":"BPR18 (ITA) - \u200bDeduction of letting commission paid by a property investment company to a property management company (Section 11(a), section 23H)","collection_order":171,"collection":2031,"post_modified":"2019-01-23 17:19:26","post_date":"2019-01-23 17:19:26"},{"ID":"16872","post_content":"","post_title":"BPR19 (ITA) - Receipt of a cash payment from a trust \u2013 disposal of vested rights by the beneficiary for capital gains tax purposes\u200b (Paragraph 11 of Eighth Schedule)","collection_order":172,"collection":2031,"post_modified":"2019-01-23 17:19:23","post_date":"2019-01-23 17:19:23"},{"ID":"16874","post_content":"","post_title":"BPR20 (ITA) - \u200bImpact that the transfer of an amount of share premium of a company to another reserve of that company has on the nature of the share premium (\"Dividend\" definition, section 64C)","collection_order":173,"collection":2031,"post_modified":"2019-01-23 17:19:21","post_date":"2019-01-23 17:19:21"},{"ID":"16876","post_content":"","post_title":"BPR21 (ITA) - Date upon which restricted equity instruments vest and the date on which the liability to withhold employees' tax arises (Section 8C, paragraphs 2, 11A of Fourth Schedule)","collection_order":174,"collection":2031,"post_modified":"2019-01-23 17:19:18","post_date":"2019-01-23 17:19:18"},{"ID":"16878","post_content":"","post_title":"BPR22 (ITA) - \u200bTaxation aspects of bonuses and penalties payable in terms of an employees' bonus incentive and retention scheme (Sections 11(a), 23(g), 23H, paragraphs 1, 2 Fourth Schedule)","collection_order":175,"collection":2031,"post_modified":"2019-01-23 17:19:15","post_date":"2019-01-23 17:19:15"},{"ID":"16880","post_content":"","post_title":"BPR23 (VAT) - \u200bValue-added tax implications to the parties relating to the establishment of a residential township development (Sections 7(1)(a), 12(c), 16(2), 16(3), 18(1), 23(1))","collection_order":176,"collection":2031,"post_modified":"2019-01-23 17:19:12","post_date":"2019-01-23 17:19:12"},{"ID":"16882","post_content":"","post_title":"BPR24 (ITA) - \u200bShare for share relief provision (Section 41, section 43)","collection_order":177,"collection":2031,"post_modified":"2019-01-23 17:19:08","post_date":"2019-01-23 17:19:08"},{"ID":"16884","post_content":"","post_title":"BPR25 (ITA) - \u200bThe replacement of debt and the subsequent transfer thereof together with the assets in an asset-for-share-transaction (Section 42)","collection_order":178,"collection":2031,"post_modified":"2019-01-23 17:19:05","post_date":"2019-01-23 17:19:05"},{"ID":"16886","post_content":"","post_title":"BPR26 (VAT) - Sale of land subject to a lease with assignment of that lease - going concern (Section 10(4), section 10(23), section 11(1)(e), section 18A(1))","collection_order":179,"collection":2031,"post_modified":"2019-01-23 17:19:03","post_date":"2019-01-23 17:19:03"},{"ID":"16888","post_content":"","post_title":"BPR27 (ITA) - \u200bTaxation aspects of an amalgamation transaction (Section 44(1))","collection_order":180,"collection":2031,"post_modified":"2019-01-23 17:19:00","post_date":"2019-01-23 17:19:00"},{"ID":"16890","post_content":"","post_title":"BPR28 (ITA) - \u200bDeduction of recurring expenditure incurred in terms of hybrid-debt instruments where the proceeds of such instruments rank as primary share capital for a bank (11(a), 23(g), 24J(2))","collection_order":181,"collection":2031,"post_modified":"2019-01-23 17:18:57","post_date":"2019-01-23 17:18:57"},{"ID":"16892","post_content":"","post_title":"BPR29 (ITA) - \u200bProvision of free meals and refreshments to employees (Paragraph 2(c), paragraph 8(3) of Seventh Schedule)","collection_order":182,"collection":2031,"post_modified":"2019-01-23 17:18:54","post_date":"2019-01-23 17:18:54"},{"ID":"16894","post_content":"","post_title":"BPR30 (ITA) - \u200bDistributions made by a collective investment scheme which are reinvested with the scheme (Section 10(1)(iA))","collection_order":183,"collection":2031,"post_modified":"2019-01-23 17:18:51","post_date":"2019-01-23 17:18:51"},{"ID":"16896","post_content":"","post_title":"BPR31 (ITA) - Sale of shares held in a collective investment scheme - whether the proceeds are capital or revenue in nature (\"Gross income\" definition, paragraph 61 of Eighth Schedule)","collection_order":184,"collection":2031,"post_modified":"2019-01-23 17:18:48","post_date":"2019-01-23 17:18:48"},{"ID":"16900","post_content":"","post_title":"BPR32 (ITA) - Payments made to a third party for making available its manufacturing facility (Section 11(a), section 23(g), section 22)","collection_order":185,"collection":2031,"post_modified":"2019-01-23 21:52:55","post_date":"2019-01-23 21:52:55"},{"ID":"16902","post_content":"","post_title":"BPR33 (ITA) - Applicability of tax dispensations contained in the Act with regard to a specific contract mining agreement (Section 11(a), section 15, section 36, section 37A)","collection_order":186,"collection":2031,"post_modified":"2019-01-23 21:52:52","post_date":"2019-01-23 21:52:52"},{"ID":"16904","post_content":"","post_title":"BPR34 (ITA) - Applicability of tax dispensations contained in the Act with regard to a specific contract mining arrangement (Section 11(a), section 15, section 36, section 37A)","collection_order":187,"collection":2031,"post_modified":"2019-01-23 21:52:50","post_date":"2019-01-23 21:52:50"},{"ID":"16906","post_content":"","post_title":"BPR35 (ITA) - Definition of group of companies and connected person (\"Company\" definition, \"connected person\" definition)","collection_order":188,"collection":2031,"post_modified":"2019-01-23 21:52:47","post_date":"2019-01-23 21:52:47"},{"ID":"16908","post_content":"","post_title":"BPR36 (ITA) - Applicability of tax dispensations contained in the Act with regard to a specific contract mining arrangement (Section 1, section 15, section 36)","collection_order":189,"collection":2031,"post_modified":"2019-01-23 21:52:44","post_date":"2019-01-23 21:52:44"},{"ID":"16910","post_content":"","post_title":"BPR37 (ITA) - Disposal of the right to receive royalty income - an intra-group transaction or a debt cancellation (Section 45, paragraph 4(a), paragraphs 35, 12(5), 56(1), 38 of Eighth Schedule)","collection_order":190,"collection":2031,"post_modified":"2019-01-23 21:52:40","post_date":"2019-01-23 21:52:40"},{"ID":"16912","post_content":"","post_title":"BPR39 (ITA) - \u200bUnbundling transaction - the number of shares to be distributed and the distribution of shares to shareholders who are resident in certain foreign jurisdictions (Section 46)","collection_order":191,"collection":2031,"post_modified":"2019-01-23 21:52:37","post_date":"2019-01-23 21:52:37"},{"ID":"16914","post_content":"","post_title":"BPR40 (ITA) - \u200bLiability to withhold employees' tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule)","collection_order":192,"collection":2031,"post_modified":"2019-01-23 21:52:33","post_date":"2019-01-23 21:52:33"},{"ID":"16916","post_content":"","post_title":"BPR41 (ITA) - De-grouping provisions: where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company (Section 45(4)(a))","collection_order":193,"collection":2031,"post_modified":"2019-01-23 21:52:30","post_date":"2019-01-23 21:52:30"},{"ID":"16918","post_content":"","post_title":"BPR42 (ITA) - Determination of who qualifies as a 'film owner' for purposes of section 24F","collection_order":194,"collection":2031,"post_modified":"2019-01-23 21:52:27","post_date":"2019-01-23 21:52:27"},{"ID":"16920","post_content":"","post_title":"BPR43 (ITA) - \u200bPrivate use of a company motor vehicle (Paragraph 7(10) of Seventh Schedule)","collection_order":195,"collection":2031,"post_modified":"2019-01-23 21:52:24","post_date":"2019-01-23 21:52:24"},{"ID":"16922","post_content":"","post_title":"BPR44 (ITA) - \u200bForeign business establishment exclusion (Section 9D(10)(a)(iv))","collection_order":196,"collection":2031,"post_modified":"2019-01-23 21:52:21","post_date":"2019-01-23 21:52:21"},{"ID":"16924","post_content":"","post_title":"BPR45 (ITA) - \u200bDeductibility of conditional interest incurred in terms of a loan (Section 24J, section 11(a), section 23(g))","collection_order":197,"collection":2031,"post_modified":"2019-01-23 21:52:17","post_date":"2019-01-23 21:52:17"},{"ID":"16926","post_content":"","post_title":"BPR46 (ITA) - Accrual of an unclaimed retirement fund (lump sum) benefit (\u201cGross income\u201d definition, paragraph 2 of Fourth Schedule)","collection_order":198,"collection":2031,"post_modified":"2019-01-23 21:59:09","post_date":"2019-01-23 21:59:09"},{"ID":"16928","post_content":"","post_title":"BPR47 (ITA) - \u200bAgency income earned by a controlled foreign company to be excluded from its net income (Section 9D(2A), section 9D(9)(b)(ii)(cc)(C))","collection_order":199,"collection":2031,"post_modified":"2019-01-23 21:59:06","post_date":"2019-01-23 21:59:06"},{"ID":"16930","post_content":"","post_title":"BPR48 (ITA) - \u200bDeeming a place of business to be a 'foreign business establishment' as envisaged in section 9D(1) (Section 9D(1), section 9D(10)(a)(i))","collection_order":200,"collection":2031,"post_modified":"2019-01-23 21:59:03","post_date":"2019-01-23 21:59:03"},{"ID":"16932","post_content":"","post_title":"BPR49 (ITA) - Nature of proceeds received for the lease of property in terms of a 99 year lease (Paragraph 2 of Eighth Schedule)","collection_order":201,"collection":2031,"post_modified":"2019-01-23 21:59:00","post_date":"2019-01-23 21:59:00"},{"ID":"16934","post_content":"","post_title":"BPR50 (ITA) - Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes (Section 11(a), section 23H)","collection_order":202,"collection":2031,"post_modified":"2019-01-23 21:58:57","post_date":"2019-01-23 21:58:57"},{"ID":"16936","post_content":"","post_title":"BPR51 (ITA) - \u200bEnvironmental expenditure allowances (Section 37B)","collection_order":203,"collection":2031,"post_modified":"2019-01-23 21:58:53","post_date":"2019-01-23 21:58:53"},{"ID":"16938","post_content":"","post_title":"BPR52 (ITA) - Repatriation of profits in the form of foreign dividends paid by a foreign subsidiary to a resident company which was previously exempt from income tax (Section 10(1)(k)(ii)(dd))","collection_order":204,"collection":2031,"post_modified":"2019-01-23 21:58:51","post_date":"2019-01-23 21:58:51"},{"ID":"16940","post_content":"","post_title":"BPR53 (VAT) - VAT implications arising from the construction of buildings by an entity and the subsequent donation of such buildings to another entity (Sections 10(4), 10(23), 16(3), 18(1))","collection_order":205,"collection":2031,"post_modified":"2019-01-23 21:58:48","post_date":"2019-01-23 21:58:48"},{"ID":"16942","post_content":"","post_title":"BPR54 (ITA) - Corporate rules - amalgamation transactions (Section 41(4), section 44(1), section 44(13))","collection_order":206,"collection":2031,"post_modified":"2019-01-23 21:58:45","post_date":"2019-01-23 21:58:45"},{"ID":"16944","post_content":"","post_title":"BPR55 (ITA) - Application of the definition of 'dividend' to the redemption of a participatory interest by a foreign collective investment scheme (Paragraph (c) of \"dividend\" definition)","collection_order":207,"collection":2031,"post_modified":"2019-01-23 21:58:42","post_date":"2019-01-23 21:58:42"},{"ID":"16946","post_content":"","post_title":"BPR56 (ITA) (VAT) - \u200bTaxability of income and capital gains in the hands of vesting beneficiaries whether a resident or not (Section 25B, paragraph 80 of Eighth Schedule)","collection_order":208,"collection":2031,"post_modified":"2019-01-23 18:39:06","post_date":"2019-01-23 18:39:06"},{"ID":"16948","post_content":"","post_title":"BPR57 (ITA) - \u200bInterest incurred on a loan obtained to acquire the business of a company as a going concern through the acquisition of the shares of the company (Section 24J)","collection_order":209,"collection":2031,"post_modified":"2019-01-23 21:58:39","post_date":"2019-01-23 21:58:39"},{"ID":"16950","post_content":"","post_title":"BPR58 (ITA) (VAT) - \u200bAcquisition of shares as a result of restructuring and interest on loan created in restructuring process (Sections 8C, 23(f), 24J, 45, paragraph 20(1)(h)(i) of Eighth Schedule)","collection_order":210,"collection":2031,"post_modified":"2019-01-23 21:58:35","post_date":"2019-01-23 21:58:35"},{"ID":"16952","post_content":"","post_title":"BPR59 (ITA) (VAT) (TDA) - Corporate rules - Transfer of the assets of a businesses conducted by a sole proprietor to companies and close corporations (Section 42, section 54)","collection_order":211,"collection":2031,"post_modified":"2019-01-23 21:58:32","post_date":"2019-01-23 21:58:32"},{"ID":"16955","post_content":"","post_title":"BPR60 (ITA) - \u200bShort sale transactions and securities lending arrangements (\"Gross income\" definition, section 11(a), section 23(g))","collection_order":212,"collection":2031,"post_modified":"2019-01-23 21:58:29","post_date":"2019-01-23 21:58:29"},{"ID":"16957","post_content":"","post_title":"BPR61 (ITA) - Application of the definitions of 'company' and 'controlled foreign company' with regard to a foreign limited partnership (\u201cCompany\u201d definition, section 9D, section 10)","collection_order":213,"collection":2031,"post_modified":"2019-01-23 21:58:26","post_date":"2019-01-23 21:58:26"},{"ID":"16959","post_content":"","post_title":"BPR62 (ITA) - \u200bSettlement of loan by offshore holdco in favour of SA sub. without requiring quid pro quo (8(4)(m), 20(1)(a)(ii), 54, 64C(2), paragraph 3(b), 20(3)(b), 12(5) of Eighth Schedule)","collection_order":214,"collection":2031,"post_modified":"2019-01-23 21:58:23","post_date":"2019-01-23 21:58:23"},{"ID":"16961","post_content":"","post_title":"BPR63 (ITA) - Interest incurred on loans obtained to acquire the shares of a company as opposed to acquiring the business of the company (Section 11(a), section 24J, section 23(f), section 23(g))","collection_order":215,"collection":2031,"post_modified":"2019-01-23 21:58:19","post_date":"2019-01-23 21:58:19"},{"ID":"16963","post_content":"","post_title":"BPR64 (ITA) - Employees' tax - Annuity payments from one long-term insurance company to another (Paragraph 1, paragraph 2 of Fourth Schedule)","collection_order":216,"collection":2031,"post_modified":"2019-01-23 21:58:16","post_date":"2019-01-23 21:58:16"},{"ID":"16965","post_content":"","post_title":"BPR65 (ITA) - Determination of residency for South African income tax purposes in the context of the term 'ordinarily resident' (\"Resident\" definition)","collection_order":217,"collection":2031,"post_modified":"2019-01-23 21:58:12","post_date":"2019-01-23 21:58:12"},{"ID":"16967","post_content":"","post_title":"BPR66 (ITA) - \u200bDeductibility of interest incurred on loans obtained to acquire the businesses of a group of companies as going concerns via acquisition of shares in a holding company (Section 24J(2))","collection_order":218,"collection":2031,"post_modified":"2019-01-23 21:58:09","post_date":"2019-01-23 21:58:09"},{"ID":"16969","post_content":"","post_title":"BPR67 (ITA) - \u200bForeign business establishment: Sharing of employees, equipment and facilities amongst controlled foreign companies which are part of the same group of companies (Section 9D(10)(a)(i))","collection_order":219,"collection":2031,"post_modified":"2019-01-23 21:58:06","post_date":"2019-01-23 21:58:06"},{"ID":"16971","post_content":"","post_title":"BPR68 (ITA) - Classification of the extraction of clay from the soil (Section 15, section 36, section 37)","collection_order":220,"collection":2031,"post_modified":"2019-01-23 21:58:03","post_date":"2019-01-23 21:58:03"},{"ID":"16973","post_content":"","post_title":"BPR69 (VAT) - VAT implications regarding supply of services where mitigation services costs are received, the time of supply and the deduction of VAT charged (Sections 7(1)(a), 9(3), 16, 17, 20)","collection_order":221,"collection":2031,"post_modified":"2019-01-23 21:57:59","post_date":"2019-01-23 21:57:59"},{"ID":"16975","post_content":"","post_title":"BPR70 (ITA) - \u200bCGT implications for transfer of trust funds held by offshore trust to new offshore discretionary trust (Sections \u200b7(8), 25D, 54, paragraphs 11, 38, 43, 72, 80, 84 Eighth Schedule)","collection_order":222,"collection":2031,"post_modified":"2019-01-23 21:57:55","post_date":"2019-01-23 21:57:55"},{"ID":"16977","post_content":"","post_title":"BPR71 (ITA) - \u200bImprovements effected on leasehold property (Paragraph (h) of \"gross income\" definition)","collection_order":223,"collection":2031,"post_modified":"2019-01-23 21:57:52","post_date":"2019-01-23 21:57:52"},{"ID":"16979","post_content":"","post_title":"BPR72 (VAT) - VAT implications with regard to qualified goods imported for processing and the subsequent exportation of the end products (Section 13(3))","collection_order":224,"collection":2031,"post_modified":"2019-01-23 21:57:49","post_date":"2019-01-23 21:57:49"},{"ID":"16981","post_content":"","post_title":"BPR73 (ITA) - Extinction of inter-company loans as a result of voluntary winding-up (Section 8(4)(m), section 20(1)(a)(ii), paragraph 12(5) of Eighth Schedule)","collection_order":225,"collection":2031,"post_modified":"2019-01-23 21:57:45","post_date":"2019-01-23 21:57:45"},{"ID":"16985","post_content":"","post_title":"BPR74 (ITA) - \u200bDate upon which shares vest in a taxpayer and related interest expense (Section 8C)","collection_order":226,"collection":2031,"post_modified":"2019-01-23 21:57:42","post_date":"2019-01-23 21:57:42"},{"ID":"16987","post_content":"","post_title":"BPR75 (ITA) - \u200bLump sum benefit to be paid from a deemed public sector fund and the application of Formula C (\"Gross income\" definition, paragraphs 1, 2, 2A, 2B, 2C of Second Schedule)","collection_order":227,"collection":2031,"post_modified":"2019-01-23 21:57:40","post_date":"2019-01-23 21:57:40"},{"ID":"16989","post_content":"","post_title":"BPR76 (ITA) - Nature of income in the hands of a vested beneficiary of a trust (Section 10(1)(k)(i), section 25B)","collection_order":228,"collection":2031,"post_modified":"2019-01-23 21:57:36","post_date":"2019-01-23 21:57:36"},{"ID":"16991","post_content":"","post_title":"BPR77 (ITA) - Transfer of compensation award granted to an incapacitated person to a trust to be administered by trustees for the benefit of that person (Paragraph 11 of Eighth Schedule)","collection_order":229,"collection":2031,"post_modified":"2019-01-23 21:57:33","post_date":"2019-01-23 21:57:33"},{"ID":"16993","post_content":"","post_title":"BPR78 (ITA) - \u200bIncome tax consequences of leasehold improvements for both the lessor and the lessee (Section 11(g), section 11(h))","collection_order":230,"collection":2031,"post_modified":"2019-01-23 21:57:30","post_date":"2019-01-23 21:57:30"},{"ID":"16995","post_content":"","post_title":"BPR79 (ITA) - \u200bIncome tax implications for the land owner and the developer relating to the establishment of a residential township development in terms of lease agreements (Sections 11(a), 11(h), 22)","collection_order":231,"collection":2031,"post_modified":"2019-01-23 21:57:27","post_date":"2019-01-23 21:57:27"},{"ID":"16997","post_content":"","post_title":"BPR80 (ITA) - Donation of shares (\"Dividend\" definition, section 54, section 56, section 64)","collection_order":232,"collection":2031,"post_modified":"2019-01-23 21:57:24","post_date":"2019-01-23 21:57:24"},{"ID":"16999","post_content":"","post_title":"BPR81 (ITA) - Determination of the value of the taxable benefit of residential accommodation (Paragraph 9(7) of Seventh Schedule)","collection_order":233,"collection":2031,"post_modified":"2019-01-23 21:57:20","post_date":"2019-01-23 21:57:20"},{"ID":"17001","post_content":"","post_title":"BPR82 (ITA) - Permanent establishment and royalties (Section 9(1)(b), section 10(1)(h), section 108)","collection_order":234,"collection":2031,"post_modified":"2019-01-23 21:57:17","post_date":"2019-01-23 21:57:17"},{"ID":"17003","post_content":"","post_title":"BPR83 (ITA) - \u200bCapital gains tax implications on the conversion of a company through the amendment of its incorporation documentation (Paragraph 11(1) of Eighth Schedule)","collection_order":235,"collection":2031,"post_modified":"2019-01-23 22:09:55","post_date":"2019-01-23 22:09:55"},{"ID":"17005","post_content":"","post_title":"BPR84 (ITA) - The 'group of companies' concept for the purposes of section 45(4)","collection_order":236,"collection":2031,"post_modified":"2019-01-23 22:09:52","post_date":"2019-01-23 22:09:52"},{"ID":"17007","post_content":"","post_title":"BPR85 (ITA) - \u200bTaxation aspects of income derived by non South African residents from employment in South Africa (Paragraph 2 of Fourth Schedule, India, USA, Czech, Romania, UK, Netherlands DTAs)","collection_order":237,"collection":2031,"post_modified":"2019-01-23 22:09:49","post_date":"2019-01-23 22:09:49"},{"ID":"17009","post_content":"","post_title":"BPR86 (ITA) - Where two parties conduct mining operations in terms of an unincorporated joint venture agreement (Sections 1, 15, 24H, 36, 37A, paragraphs 1, 11, 33, 38 Eighth Schedule)","collection_order":238,"collection":2031,"post_modified":"2019-01-23 22:09:46","post_date":"2019-01-23 22:09:46"},{"ID":"17011","post_content":"","post_title":"BPR87 (ITA) - \u200bCapital gains tax consequences arising from restructuring activities involving trusts (Paragraphs 80(1), 80(2) of Eighth Schedule)","collection_order":239,"collection":2031,"post_modified":"2019-01-23 22:09:43","post_date":"2019-01-23 22:09:43"},{"ID":"17013","post_content":"","post_title":"BPR88 (ITA) - Contributed capital of a foreign limited liability co-operative (\"Equity share capital\" definition)","collection_order":240,"collection":2031,"post_modified":"2019-01-23 22:09:40","post_date":"2019-01-23 22:09:40"},{"ID":"17015","post_content":"","post_title":"BPR89 (ITA) - \u200bWaiver of certain rights connected to shares (Sections 64B, paragraph 11(1)(b), paragraph 12(5)(a) of Eighth Schedule)","collection_order":241,"collection":2031,"post_modified":"2019-01-23 22:09:38","post_date":"2019-01-23 22:09:38"},{"ID":"17017","post_content":"","post_title":"BPR90 (ITA) - Royalty income attributable to a foreign business establishment of a controlled foreign company (Section 9D(10)(a)(iii))","collection_order":242,"collection":2031,"post_modified":"2019-01-23 22:09:35","post_date":"2019-01-23 22:09:35"},{"ID":"17019","post_content":"","post_title":"BPR91 (ITA) - \u200bSecurities lending transaction (Section 24J)","collection_order":243,"collection":2031,"post_modified":"2019-01-23 22:09:32","post_date":"2019-01-23 22:09:32"},{"ID":"17021","post_content":"","post_title":"BPR92 (ITA) - \u200bPossible recoupment of rental paid on the subsequent acquisition of the leased property by the lessee (Section 8(5)(b))","collection_order":244,"collection":2031,"post_modified":"2019-01-23 22:09:29","post_date":"2019-01-23 22:09:29"},{"ID":"17023","post_content":"","post_title":"BPR93 (ITA) - \u200bDeductibility of environmental expenditure subsequently incurred in respect of asset that have been acquired in an asset-for-share transaction (Section 37B(6), section 42(3)(a)(ii))","collection_order":245,"collection":2031,"post_modified":"2019-01-23 22:09:26","post_date":"2019-01-23 22:09:26"},{"ID":"17025","post_content":"","post_title":"BPR94 (ITA) - \u200bCharges incurred in relation to the acquisition of trading stock (Section 11(a), section 22, section 23(g))","collection_order":246,"collection":2031,"post_modified":"2019-01-23 22:09:23","post_date":"2019-01-23 22:09:23"},{"ID":"17027","post_content":"","post_title":"BPR95 (ITA) - \u200bAdequate consideration as contemplated under section 58(1)","collection_order":247,"collection":2031,"post_modified":"2019-01-23 22:09:20","post_date":"2019-01-23 22:09:20"},{"ID":"17030","post_content":"","post_title":"BPR96 (ITA) - \u200bGroup restructuring transactions and possible relief measures (Section 46, section 47, section 64B(5)(f))","collection_order":248,"collection":2031,"post_modified":"2019-01-23 22:09:17","post_date":"2019-01-23 22:09:17"},{"ID":"17032","post_content":"","post_title":"BPR97 (ITA) - Capital gains tax liability in relation to assets of a trust which vest in the hands of the vesting beneficiaries (Paragraphs 11, 13, 20, 31, 38, 62, 80 of Eighth Schedule)","collection_order":249,"collection":2031,"post_modified":"2019-01-23 22:09:14","post_date":"2019-01-23 22:09:14"},{"ID":"17036","post_content":"","post_title":"BPR98 (ITA) - \u200bCapital gain or loss on ceded policies (Paragraph 55(1)(a)(ii) of Eighth Schedule)","collection_order":250,"collection":2031,"post_modified":"2019-01-23 22:09:08","post_date":"2019-01-23 22:09:08"},{"ID":"17034","post_content":"","post_title":"BPR99 (STT) - \u200bTransfer of beneficial ownership of South African listed shares under a 'riskless principal' transaction (\"Transfer\" definition)","collection_order":251,"collection":2031,"post_modified":"2019-01-23 22:09:11","post_date":"2019-01-23 22:09:11"},{"ID":"17038","post_content":"","post_title":"BPR100 (ITA) (VAT) - Accrual date of short-term insurance premiums payable in terms of a guarantee policy, suretyship provided to the Master, time of supply of policy (\"Gross income\" definition)","collection_order":252,"collection":2031,"post_modified":"2019-01-23 22:09:06","post_date":"2019-01-23 22:09:06"},{"ID":"17040","post_content":"","post_title":"BPR101 (STT) - Securities Transfer Tax - Asset-for-share transaction (Section 8(1)(a))","collection_order":253,"collection":2031,"post_modified":"2019-01-23 22:09:03","post_date":"2019-01-23 22:09:03"},{"ID":"17042","post_content":"","post_title":"BPR102 (ITA) - Registration of an external company and identifying a permanent establishment (\"Permanent establishment\" definition, section 10(1)(h), paragraph 2(1) of Eighth Schedule)","collection_order":254,"collection":2031,"post_modified":"2019-01-23 22:08:59","post_date":"2019-01-23 22:08:59"},{"ID":"17044","post_content":"","post_title":"BPR103 (ITA) - \u200bShare incentive scheme (\"Gross income\" definition, section 11(a), section 23(g), section 8C, section 55, section 58)","collection_order":255,"collection":2031,"post_modified":"2019-01-23 22:08:56","post_date":"2019-01-23 22:08:56"},{"ID":"17046","post_content":"","post_title":"BPR104 (ITA) (STT) - \u200bIntra-group transfer of shares as a result of restructuring (Section 45 of ITA, section 8(1)(a) of STT Act)","collection_order":256,"collection":2031,"post_modified":"2019-01-23 22:08:53","post_date":"2019-01-23 22:08:53"},{"ID":"17048","post_content":"","post_title":"BPR105 (ITA) - \u200bTax implications for a resident relating to a single premium whole life insurance policy issued by an offshore insurer (Section 7(1))","collection_order":257,"collection":2031,"post_modified":"2019-01-23 22:08:50","post_date":"2019-01-23 22:08:50"},{"ID":"17050","post_content":"","post_title":"BPR106 (ITA) - Application of section 24C to a maintenance trust (\"Gross income\" definition, section 24C, paragraph 80(2) of Eighth Schedule)","collection_order":258,"collection":2031,"post_modified":"2019-01-23 22:08:48","post_date":"2019-01-23 22:08:48"},{"ID":"17052","post_content":"","post_title":"BPR107 (ITA) - Recoupment of lease premium and rental amounts previously allowed as deductions in respect of a leased property (Section 8(5), paragraphs 20(1)(a), 20(1)(h)(ii)(aa) of Eighth Schedule)","collection_order":259,"collection":2031,"post_modified":"2019-01-23 21:56:00","post_date":"2019-01-23 21:56:00"},{"ID":"17054","post_content":"","post_title":"BPR108 (ITA) - Issue of redeemable preference shares from reserves available for distribution (\"Dividend\" definition)","collection_order":260,"collection":2031,"post_modified":"2019-01-23 21:55:55","post_date":"2019-01-23 21:55:55"},{"ID":"17056","post_content":"","post_title":"BPR109 (ITA) - \u200bLoan granted with embedded option (Section 22, section 24J, paragraph 18, paragraph 20(1)(a), paragraph 20(c)(ix), paragraph 35, paragraph 43, paragraph 58 of Eighth Schedule)","collection_order":261,"collection":2031,"post_modified":"2019-01-23 21:55:50","post_date":"2019-01-23 21:55:50"},{"ID":"17058","post_content":"","post_title":"BPR110 (ITA) - \u200bToll manufacturing agreement and the attribution of the global sales of South African manufactured products to a foreign business establishment (Section 9D(9)(b)(ii)(bb))","collection_order":262,"collection":2031,"post_modified":"2019-01-23 21:55:47","post_date":"2019-01-23 21:55:47"},{"ID":"17060","post_content":"","post_title":"BPR111 (ITA) - Research and development (R&D) expenditure paid to a fellow group company which is not a resident of South Africa (Section 11(a), 11(a), section 35)","collection_order":263,"collection":2031,"post_modified":"2019-01-23 21:55:44","post_date":"2019-01-23 21:55:44"},{"ID":"17062","post_content":"","post_title":"BPR112 (ITA) - \u200bInterposing a co-operative between a South African holding company and its foreign subsidiaries (Section 10(1)(k)(ii)(dd), section 24B, paragraph 64B of Eighth Schedule)","collection_order":264,"collection":2031,"post_modified":"2019-01-23 21:55:40","post_date":"2019-01-23 21:55:40"},{"ID":"17064","post_content":"","post_title":"BPR113 (ITA) - \u200bExpenditure associated with broad based black economic empowerment (BEE) (Section 11(a), section 23(g), section 23H)","collection_order":265,"collection":2031,"post_modified":"2019-01-23 21:55:38","post_date":"2019-01-23 21:55:38"},{"ID":"17066","post_content":"","post_title":"BPR114 (ITA) - \u200bLoan facilities raised by a foreign permanent establishment from which deposits and advances are made (Section 24I, paragraph 43(1), Part XIII of Eighth Schedule)","collection_order":266,"collection":2031,"post_modified":"2019-01-23 21:55:35","post_date":"2019-01-23 21:55:35"},{"ID":"17068","post_content":"","post_title":"BPR115 (ITA) - \u200bIncentive rewards paid to independent sales persons (\u201cRemuneration\u201d definition, \u201cemployer\u201d definition, \u201cemployee\u201d definition, paragraph 2(1)(a) of Fourth Schedule)","collection_order":267,"collection":2031,"post_modified":"2019-01-23 21:55:31","post_date":"2019-01-23 21:55:31"},{"ID":"17070","post_content":"","post_title":"BPR116 (ITA) - \u200bDistribution received by beneficiary from a non-resident trust and subsequent donation thereof by beneficiary to another non-res trust (Sections 10(1)(k)(ii)(dd), 25B, 56(1)(g)(ii))","collection_order":268,"collection":2031,"post_modified":"2019-01-23 21:55:28","post_date":"2019-01-23 21:55:28"},{"ID":"17072","post_content":"","post_title":"BPR117 (ITA) - Obligation to deduct or withhold employee's tax in respect of a share option (Section 8C, paragraph 11A of Fourth Schedule)","collection_order":269,"collection":2031,"post_modified":"2019-01-23 21:55:25","post_date":"2019-01-23 21:55:25"},{"ID":"17074","post_content":"","post_title":"BPR118 (ITA) - \u200bWithholding dividends tax (\"Dividend\" definition, section 64D, section 64E, section 64F, section 64G, section 64H, section 64K)","collection_order":270,"collection":2031,"post_modified":"2019-01-23 21:55:22","post_date":"2019-01-23 21:55:22"},{"ID":"17076","post_content":"","post_title":"BPR119 (ITA) - \u200bTransfer of amounts contributed to a foreign pension fund to as SA retirement annuity fund (Sections 9(1)(g), 10(1)(gC), 11(k), 11(n), paragraphs 2(1)(a), 5 of Second Schedule)","collection_order":271,"collection":2031,"post_modified":"2019-01-23 21:55:19","post_date":"2019-01-23 21:55:19"},{"ID":"17078","post_content":"","post_title":"BPR120 (ITA) - \u200bThe interaction between sections 45 and section 24J in the transfer of interest-bearing receivables under the corporate rules","collection_order":272,"collection":2031,"post_modified":"2019-01-23 21:55:15","post_date":"2019-01-23 21:55:15"},{"ID":"17080","post_content":"","post_title":"BPR121 (ITA) - Secondary tax on companies or dividends tax (Section 64B(1), \u201cdeclared\u201d definition, section 64E(1), section 64D)","collection_order":273,"collection":2031,"post_modified":"2019-01-23 21:55:12","post_date":"2019-01-23 21:55:12"},{"ID":"17082","post_content":"","post_title":"BPR122 (ITA) (STT) - Transfer of business of company as going concern to its holdco as a result of an amalgamation or merger transaction (Section 45, 47, 64FA, paragraph 38 of Eighth Schedule)","collection_order":274,"collection":2031,"post_modified":"2019-01-23 21:55:09","post_date":"2019-01-23 21:55:09"},{"ID":"17084","post_content":"","post_title":"BPR123 (ITA) - \u200bFibre optic cable to be used for electronic communications (\"Affected asset\" definition, section 12D)","collection_order":275,"collection":2031,"post_modified":"2019-01-23 21:55:07","post_date":"2019-01-23 21:55:07"},{"ID":"17086","post_content":"","post_title":"BPR124 (ITA) - \u200bRepayment of shareholders' loans from proceeds of issue of redeemable preference shares (\u201cContributed tax capital\u201d, section 20(1)(a)(ii), paragraphs 12(5), 20(1)(a) Eighth Schedule)","collection_order":276,"collection":2031,"post_modified":"2019-01-23 21:55:03","post_date":"2019-01-23 21:55:03"},{"ID":"17088","post_content":"","post_title":"BPR125 (ITA) - Vesting by discretionary trust of dividend rights to beneficiary (Sections 10(1)(t)(vii), 64D, \"beneficial owner\" definition, 64F(g) 64G(2)(a), paragraphs 63, 80(1) of Eighth Schedule)","collection_order":277,"collection":2031,"post_modified":"2019-01-23 21:55:00","post_date":"2019-01-23 21:55:00"},{"ID":"17090","post_content":"","post_title":"BPR126 (ITA) (VAT) (STT) - Disposal of a business and investment shares as a result of restructuring, and the distribution of certain shares to shareholders (Section 42, section 46)","collection_order":278,"collection":2031,"post_modified":"2019-01-23 21:54:57","post_date":"2019-01-23 21:54:57"},{"ID":"17092","post_content":"","post_title":"BPR127 (ITA) - \u200bRelief from double taxation of foreign income (Section 5, section 10, section 24J, section 108, Zambia DTA)","collection_order":279,"collection":2031,"post_modified":"2019-01-23 21:54:54","post_date":"2019-01-23 21:54:54"},{"ID":"17094","post_content":"","post_title":"BPR128 (ITA) - \u200bDisposal of equity shares in a foreign company (Section 41(1), \u201cfinancial instrument\u201d, \u201cassociated group companies\u201d, \u201cforeign financial instrument holding company\u201d definitions)","collection_order":280,"collection":2031,"post_modified":"2019-01-23 21:54:52","post_date":"2019-01-23 21:54:52"},{"ID":"17096","post_content":"","post_title":"BPR129 (ITA) - Beneficial owner of dividends (Section 64D, section 64F(a), \"beneficial owner\" definition)","collection_order":281,"collection":2031,"post_modified":"2019-01-23 21:54:49","post_date":"2019-01-23 21:54:49"},{"ID":"17098","post_content":"","post_title":"BPR130 (ITA) - \u200bSale of mining rights and the respective base cost of each mining right (Paragraphs 1, 3, 4, 11, 20, 33, 35, 38 of Eighth Schedule)","collection_order":282,"collection":2031,"post_modified":"2019-01-23 21:54:46","post_date":"2019-01-23 21:54:46"},{"ID":"17100","post_content":"","post_title":"BPR131 (ITA) - \u200bVesting date of a restricted equity instrument (Section 8C, paragraph 2, paragraph 11A of Fourth Schedule)","collection_order":283,"collection":2031,"post_modified":"2019-01-23 21:54:43","post_date":"2019-01-23 21:54:43"},{"ID":"17102","post_content":"","post_title":"BPR132 (ITA) - \u200bDisposal of a business as a going concern by a trust to a company in exchange for shares in the company (Section 41(2), section 42, paragraphs 11(1)(g), 12(5) of Eighth Schedule)","collection_order":284,"collection":2031,"post_modified":"2019-01-23 21:54:39","post_date":"2019-01-23 21:54:39"},{"ID":"17108","post_content":"","post_title":"BPR133 (ITA) - Transfer of a residence out of a company to a natural person (Section 64FA(1)(c), paragraph 51A of Eighth Schedule)","collection_order":285,"collection":2031,"post_modified":"2019-01-23 21:54:33","post_date":"2019-01-23 21:54:33"},{"ID":"17106","post_content":"","post_title":"BPR134 (ITA) - Exemption under section 10B(2)(a) in relation to a foreign dividend that is deemed to be received by a person who is a resident","collection_order":286,"collection":2031,"post_modified":"2019-01-23 21:54:36","post_date":"2019-01-23 21:54:36"},{"ID":"17110","post_content":"","post_title":"BPR135 (ITA) - \u200bImprovements effected on land in terms of a long term lease (Paragraph (h) of \"gross income\" definition, section 11(g), section 11(h))","collection_order":287,"collection":2031,"post_modified":"2019-01-23 21:54:30","post_date":"2019-01-23 21:54:30"},{"ID":"17112","post_content":"","post_title":"BPR136 (ITA) - Taxation of subsistence allowances paid to employees (Section 8(1))","collection_order":288,"collection":2031,"post_modified":"2019-01-23 21:54:27","post_date":"2019-01-23 21:54:27"},{"ID":"17116","post_content":"","post_title":"BPR137 (ITA) - Sale of a business in terms of an intra-group transaction (Section 45, section 47)","collection_order":289,"collection":2031,"post_modified":"2019-01-23 21:54:23","post_date":"2019-01-23 21:54:23"},{"ID":"17118","post_content":"","post_title":"BPR138 (ITA) - Subscription for shares at nominal values coupled to a repurchase agreement at the same nominal values (Section 24J, section 42, section 58, paragraph 38 of Eighth Schedule)","collection_order":290,"collection":2031,"post_modified":"2019-01-23 21:54:20","post_date":"2019-01-23 21:54:20"},{"ID":"17120","post_content":"","post_title":"BPR139 (ITA) - Disposal of assets by a recreational club\u200b (Paragraph 65B of Eighth Schedule)","collection_order":291,"collection":2031,"post_modified":"2019-01-23 21:54:17","post_date":"2019-01-23 21:54:17"},{"ID":"17122","post_content":"","post_title":"BPR140 (ITA) - Unbundling transactions (Section 46)","collection_order":292,"collection":2031,"post_modified":"2019-01-23 21:54:14","post_date":"2019-01-23 21:54:14"},{"ID":"17124","post_content":"","post_title":"BPR141 (ITA) (STT) - Transfer of securities from an untaxed policyholder fund of a long-term insurer to an untaxed policyholder fund of another long-term insurer (Section 41, section 45)","collection_order":293,"collection":2031,"post_modified":"2019-01-23 21:54:11","post_date":"2019-01-23 21:54:11"},{"ID":"17126","post_content":"","post_title":"BPR142 (ITA) - \u200bDeduction of interest expenditure (Section 24J)","collection_order":294,"collection":2031,"post_modified":"2019-01-23 21:54:08","post_date":"2019-01-23 21:54:08"},{"ID":"17128","post_content":"","post_title":"BPR143 (ITA) - \u200bPreference shares constituting equity shares in relation to a headquarter company (\u201cEquity share\u201d definition, \u201cheadquarter company\u201d definition)","collection_order":295,"collection":2031,"post_modified":"2019-01-23 21:54:06","post_date":"2019-01-23 21:54:06"},{"ID":"17130","post_content":"","post_title":"BPR144 (ITA) - Write-off period in respect of the increase in either the cost or the value of assets pursuant to a section 45(4) de-grouping (Section 45(4)(b), section 11(e), section 12C, section 13)","collection_order":296,"collection":2031,"post_modified":"2019-01-23 21:54:03","post_date":"2019-01-23 21:54:03"},{"ID":"17132","post_content":"","post_title":"BPR145 (ITA) - \u200bAllowances - Assets forming part of a sale and leaseback arrangement (Section 11(e))","collection_order":297,"collection":2031,"post_modified":"2019-01-23 21:54:00","post_date":"2019-01-23 21:54:00"},{"ID":"17134","post_content":"","post_title":"BPR146 (ITA) - \u200bMining tax - Contract mining agreement (\u201cMining operations\u201d definition, \u201cmining\u201d definition, section 11(a), section 15(a), section 23(g), section 36, section 37A(1)(d)(ii))","collection_order":298,"collection":2031,"post_modified":"2019-01-23 21:53:57","post_date":"2019-01-23 21:53:57"},{"ID":"17136","post_content":"","post_title":"BPR147 (ITA) - Consideration received for the surrender of a right to acquire shares (\"Gross income\" definition, section 8C)","collection_order":299,"collection":2031,"post_modified":"2019-01-23 21:53:55","post_date":"2019-01-23 21:53:55"},{"ID":"17138","post_content":"","post_title":"BPR148 (ITA) - \u200bDividends Tax Rate - Permanent establishment in South Africa (Section 64G(3)(b)(i), SA-Japan DTA)","collection_order":300,"collection":2031,"post_modified":"2019-01-23 21:53:52","post_date":"2019-01-23 21:53:52"},{"ID":"17140","post_content":"","post_title":"BPR149 (ITA) - Disposal of an asset that constitutes an equity share in a foreign company (\u201cContributed tax capital\u201d, \u201casset-for-share transaction\u201d definitions, paragraph 64B of Eighth Schedule)","collection_order":301,"collection":2031,"post_modified":"2019-01-23 21:53:50","post_date":"2019-01-23 21:53:50"},{"ID":"17142","post_content":"","post_title":"BPR150 (ITA) (VAT) - Tax treatment relating to a credit linked deposit (Section 11(a), section 23(g), section 24C, section 24J of ITA, section 7(1) of VAT Act)","collection_order":302,"collection":2031,"post_modified":"2020-04-23 11:35:18","post_date":"2019-01-23 21:53:47"},{"ID":"17144","post_content":"","post_title":"BPR151 (ITA) (EDA) - Renunciation of an inheritance (Section 55(1), donation\" definition, paragraph 11, paragraph 67(2) of Eighth Schedule, section 4(q) of EDA)","collection_order":303,"collection":2031,"post_modified":"2019-01-23 21:53:44","post_date":"2019-01-23 21:53:44"},{"ID":"17146","post_content":"","post_title":"BPR152 (ITA) - Capital Gains Tax: Cancellation and extinguishment of a right to interest (Paragraph 3, paragraph 11(1)(b), paragraph 35(1), paragraph 38 of Eighth Schedule)","collection_order":304,"collection":2031,"post_modified":"2019-01-23 22:08:45","post_date":"2019-01-23 22:08:45"},{"ID":"17148","post_content":"","post_title":"BPR153 (ITA) - Residency status of a non-resident who applies for a temporary residence permit (\"Residence\" definition)","collection_order":305,"collection":2031,"post_modified":"2019-01-23 22:08:42","post_date":"2019-01-23 22:08:42"},{"ID":"17150","post_content":"","post_title":"BPR154 (ITA) - \u200bCorporate rules: Acquisition of a debtors book (Section 11(j). section 45)","collection_order":306,"collection":2031,"post_modified":"2019-01-23 22:08:39","post_date":"2019-01-23 22:08:39"},{"ID":"17152","post_content":"","post_title":"BPR155 (ITA) - Incentive for oil and gas production (\u201cProduction\" definition, \u201coil and gas right\u201d definition, \u201coil and gas income\u201d definition, paragraph 5(2)(b) of Tenth Schedule)","collection_order":307,"collection":2031,"post_modified":"2019-01-23 22:08:36","post_date":"2019-01-23 22:08:36"},{"ID":"17154","post_content":"","post_title":"BPR156 (ITA) - \u200bPension benefits accruing to a non-resident from a resident pension fund (Paragraph (a), paragraph (e) of \"gross income\" definition)","collection_order":308,"collection":2031,"post_modified":"2019-01-23 22:08:33","post_date":"2019-01-23 22:08:33"},{"ID":"17156","post_content":"","post_title":"BPR157 (ITA) - Receipt of foreign assets and the subsequent donation thereof to a non-resident trust (Sections 25B, 10B(2)(a), 56(1)(g), 7(8), paragraphs 20(1)(h)(vi), 80(3) of Eighth Schedule)","collection_order":309,"collection":2031,"post_modified":"2019-01-23 22:08:30","post_date":"2019-01-23 22:08:30"},{"ID":"17158","post_content":"","post_title":"BPR158 (ITA) - Transport services provided by an employer to employees (Paragraph 10(2)(b) of Seventh Schedule)","collection_order":310,"collection":2031,"post_modified":"2019-01-23 22:08:28","post_date":"2019-01-23 22:08:28"},{"ID":"17160","post_content":"","post_title":"BPR159 (ITA) - \u200bAsset-for-share and amalgamation transactions (\"Trading stock\" definition, section 41(1), section 42, section 44(1))","collection_order":311,"collection":2031,"post_modified":"2019-01-23 22:08:24","post_date":"2019-01-23 22:08:24"},{"ID":"17162","post_content":"","post_title":"BPR160 (ITA) (VAT) - Incentive payments (Section 11(a) of ITA, \"consideration\" definition, section 20 of VAT Act)","collection_order":312,"collection":2031,"post_modified":"2019-01-23 22:11:17","post_date":"2019-01-23 22:11:17"},{"ID":"17164","post_content":"","post_title":"BPR161 (ITA) - Employee Share Ownership Plan (Section 11(a), section 23(g), section 54, section 58, paragraph 2(1), paragraph 11A(4) of Fourth Schedule)","collection_order":313,"collection":2031,"post_modified":"2019-01-23 22:11:14","post_date":"2019-01-23 22:11:14"},{"ID":"17166","post_content":"","post_title":"BPR162 (ITA) (VAT) - \u200bSale of an oil and gas right (Paragraph 1 of Eighth Schedule, paragraph 1, paragraph 7 of Tenth Schedule, section 9, section 16 of VAT Act)","collection_order":314,"collection":2031,"post_modified":"2019-01-23 22:11:11","post_date":"2019-01-23 22:11:11"},{"ID":"17168","post_content":"","post_title":"BPR163 (ITA) - \u200bInterest on replacement loans and proceeds arising from a share repurchase (\"Contributed tax capital\", section 10(1)(k), 22B, 24J, 64F, paragraphs 35, 43A of Eighth Schedule)","collection_order":315,"collection":2031,"post_modified":"2019-01-23 22:11:09","post_date":"2019-01-23 22:11:09"},{"ID":"17170","post_content":"","post_title":"BPR164 (ITA) - Buy-back of shares at a purchase price in excess of their market value (Section 55, section 58, paragraph 38 of Eighth Schedule)","collection_order":316,"collection":2031,"post_modified":"2019-01-23 22:11:06","post_date":"2019-01-23 22:11:06"},{"ID":"17172","post_content":"","post_title":"BPR165 (ITA) - \u200bLetting of accommodation where the provision of meals is outsourced (\"Hotel keeper\" definition, section 13bis)","collection_order":317,"collection":2031,"post_modified":"2019-01-23 22:05:59","post_date":"2019-01-23 22:05:59"},{"ID":"17174","post_content":"","post_title":"BPR166 (ITA) - \u200bChange of place of incorporation (domicile) of a controlled foreign company (Paragraph 1, \"Disposal\" definition, paragraph 11 of Eighth Schedule)","collection_order":318,"collection":2031,"post_modified":"2019-01-23 22:05:56","post_date":"2019-01-23 22:05:56"},{"ID":"17176","post_content":"","post_title":"BPR167 (ITA) - \u200bDebentures tracking the value of a reference asset (\"Gross income\", \"trading stock\" definitions, section 11(a), section 23(g), section 22(1)(a))","collection_order":319,"collection":2031,"post_modified":"2019-01-23 22:05:52","post_date":"2019-01-23 22:05:52"},{"ID":"17180","post_content":"","post_title":"BPR168 (ITA) - \u200bCorporate rule: Disposal of assets within 18 months of acquisition (Section 42(7), section 45(2), section 45(3))","collection_order":320,"collection":2031,"post_modified":"2019-01-23 22:05:49","post_date":"2019-01-23 22:05:49"},{"ID":"17182","post_content":"","post_title":"BPR169 (ITA) - \u200bCommercial building allowance (Section 13quin)","collection_order":321,"collection":2031,"post_modified":"2019-01-23 22:05:46","post_date":"2019-01-23 22:05:46"},{"ID":"17184","post_content":"","post_title":"BPR170 (ITA) - Definition of unrestricted equity instrument (Section 8C(7))","collection_order":322,"collection":2031,"post_modified":"2019-01-23 22:05:43","post_date":"2019-01-23 22:05:43"},{"ID":"17187","post_content":"","post_title":"BPR171 (ITA) (STT) - \u200bAmalgamation Transaction (Section 44, paragraph 11 of Eighth Schedule, section 8(1)(a)(ii) of STT Act)","collection_order":323,"collection":2031,"post_modified":"2019-01-23 22:05:40","post_date":"2019-01-23 22:05:40"},{"ID":"17189","post_content":"","post_title":"BPR172 (ITA) - Plant used in the production of renewable energy (Section 12B)","collection_order":324,"collection":2031,"post_modified":"2019-01-23 22:05:36","post_date":"2019-01-23 22:05:36"},{"ID":"17191","post_content":"","post_title":"BPR173 (ITA) - Repayment of shareholder loan from proceeds of a new issue of ordinary shares (Section 19, paragraph 12A of Eighth Schedule)","collection_order":325,"collection":2031,"post_modified":"2019-01-23 22:05:33","post_date":"2019-01-23 22:05:33"},{"ID":"17194","post_content":"","post_title":"BPR174 (ITA) - \u200bReceipts of an incentive trust and vesting of shares in qualifying employee (\"Gross income\" definition, paragraph 11(1)(d), paragraph 20(1)(h)(i) 80(1) of Eighth Schedule)","collection_order":326,"collection":2031,"post_modified":"2019-01-23 22:05:29","post_date":"2019-01-23 22:05:29"},{"ID":"17196","post_content":"","post_title":"BPR175 (ITA) (VAT) - Debt purchase transactions (Section 11(a), section 23(g), section 24J of ITA, \u201centerprise\u201d definition, section 7(1)(a), section 12(a) of VAT Act)","collection_order":327,"collection":2031,"post_modified":"2019-01-23 22:05:26","post_date":"2019-01-23 22:05:26"},{"ID":"17198","post_content":"","post_title":"BPR176 (ITA) - \u200bFinancial instruments not issued by a \"listed company\" as defined; Application of the words \"for investment purposes\" (\"Foreign investment entity\" definition)","collection_order":328,"collection":2031,"post_modified":"2019-01-23 22:05:23","post_date":"2019-01-23 22:05:23"},{"ID":"17200","post_content":"","post_title":"BPR177 (ITA) - Improvements on land by sub-lessee under a sub-lease (\"Gross income\" definition, section 11(g), section 11(h))","collection_order":329,"collection":2031,"post_modified":"2019-01-23 22:05:19","post_date":"2019-01-23 22:05:19"},{"ID":"17202","post_content":"","post_title":"BPR178 (ITA) - \u200bInternational corporate restructuring (\u201cCompany\u201d, \u201cequity share\u201d, \u201cforeign company\u201d, \u201cgroup of companies\u201d, \u201cshare\u201d definitions, section 42, section 45)","collection_order":330,"collection":2031,"post_modified":"2019-01-23 22:05:15","post_date":"2019-01-23 22:05:15"},{"ID":"17204","post_content":"","post_title":"BPR179 (ITA) - Single premium life insurance policy issued by an off-shore insurer (Section 7(1), paragraph 11(1), paragraph 35(1), paragraph 40, paragraph 55 of Eighth Schedule)","collection_order":331,"collection":2031,"post_modified":"2019-01-23 22:05:12","post_date":"2019-01-23 22:05:12"},{"ID":"17206","post_content":"","post_title":"BPR180 (ITA) - \u200bImprovements effected on land not owned by taxpayer (Section 12N)","collection_order":332,"collection":2031,"post_modified":"2019-01-23 22:05:09","post_date":"2019-01-23 22:05:09"},{"ID":"17208","post_content":"","post_title":"BPR181 (ITA) - Withholding tax on interest in relation to a foreign government (\u201cResident\u201d, sections 9(2)(b), 24J(1), \u201cinterest\u201d, section 50A(1), \u201cforeign person\u201d, sections 50B, 50E, Denmark DTA)","collection_order":333,"collection":2031,"post_modified":"2019-01-23 22:05:05","post_date":"2019-01-23 22:05:05"},{"ID":"17210","post_content":"","post_title":"BPR182 (ITA) - \u200bWaiver of debt that funded mining capital expenditure (Section 15(a), section 36, section 19, paragraph 12A of Eighth Schedule)","collection_order":334,"collection":2031,"post_modified":"2019-01-23 22:05:01","post_date":"2019-01-23 22:05:01"},{"ID":"17212","post_content":"","post_title":"BPR183 (ITA) - \u200bEmployee Housing Scheme (Paragraph (c), paragraph (i) of \"gross income\" definition, 2(a), paragraph 2(d) of Seventh Schedule)","collection_order":335,"collection":2031,"post_modified":"2019-01-23 22:04:57","post_date":"2019-01-23 22:04:57"},{"ID":"17214","post_content":"","post_title":"BPR184 (ITA) - Asset-for-Share Transaction (Section 24BA, section 42, section 54, section 58, paragraph 38 of Eighth Schedule)","collection_order":336,"collection":2031,"post_modified":"2019-01-23 22:04:52","post_date":"2019-01-23 22:04:52"},{"ID":"17216","post_content":"","post_title":"BPR185 (ITA) - \u200bCorporate Rules: Disposal of assets and liabilities as part of a group restructure (Section 7B, section 11(a), section 23(g), section 37A, section 42)","collection_order":337,"collection":2031,"post_modified":"2019-01-23 22:04:47","post_date":"2019-01-23 22:04:47"},{"ID":"17218","post_content":"","post_title":"BPR186 (ITA) (STT) - Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities (Section 24J, 41, 42 of ITA Act, section 1, 8 of STT Act)","collection_order":338,"collection":2031,"post_modified":"2019-01-23 22:04:40","post_date":"2019-01-23 22:04:40"},{"ID":"17220","post_content":"","post_title":"BPR187 (ITA) - Waiver of an intra-group loan that funded the acquisition of a mining operation (Sections 8(4)(a), 15(a) 19, 36, 45, paragraphs 12A, 38(1), 56(1) of Eighth Schedule)","collection_order":339,"collection":2031,"post_modified":"2019-01-23 22:04:35","post_date":"2019-01-23 22:04:35"},{"ID":"17222","post_content":"","post_title":"BPR188 (ITA) - Conversion of a public benefit organisation to a for-profit company (Section 30)","collection_order":340,"collection":2031,"post_modified":"2019-01-23 22:04:29","post_date":"2019-01-23 22:04:29"},{"ID":"17224","post_content":"","post_title":"BPR189 (ITA) - Acquisition of shares subject to suspensive conditions (\"Connected person\" definition, section 24J, paragraph 13, paragraph 20(1)(a) of Eighth Schedule)","collection_order":341,"collection":2031,"post_modified":"2019-01-23 22:04:24","post_date":"2019-01-23 22:04:24"},{"ID":"17226","post_content":"","post_title":"BPR190 (ITA) (STT) - \u200bNotional Funding Arrangement: The issue and potential repurchase of ordinary shares (Section 24J, paragraph 11(1)(a), paragraph 35 of Eighth Schedule)","collection_order":342,"collection":2031,"post_modified":"2019-01-23 22:04:18","post_date":"2019-01-23 22:04:18"},{"ID":"17228","post_content":"","post_title":"BPR191 (ITA) - Refinancing of debt through preference share funding (Section 8E, section 8EA, section 19, paragraph 12A of Eighth Schedule)","collection_order":343,"collection":2031,"post_modified":"2019-01-23 22:04:14","post_date":"2019-01-23 22:04:14"},{"ID":"17230","post_content":"","post_title":"BPR192 (ITA) - Cross border interest-free loan and withholding tax on interest (Section 31, section 50B, section 50E)","collection_order":344,"collection":2031,"post_modified":"2019-01-23 22:04:08","post_date":"2019-01-23 22:04:08"},{"ID":"17232","post_content":"","post_title":"BPR193 (ITA) - \u200bDebt reduction by way of set-off (Section 19 definition of \"reduction amount\", paragraph 12A, paragraph 20(3)(b) of Eighth Schedule)","collection_order":345,"collection":2031,"post_modified":"2019-01-23 22:04:02","post_date":"2019-01-23 22:04:02"},{"ID":"17234","post_content":"","post_title":"BPR194 (ITA) (STT) - Disposal of shares through a share buy-back and a donation (Sections 18A, 54, 56(1)(h), 64D, \"dividend\" definition, paragraphs 2(1), 11(1) AND 11(2)(b) of Eighth Schedule)","collection_order":346,"collection":2031,"post_modified":"2019-01-23 22:03:56","post_date":"2019-01-23 22:03:56"},{"ID":"17236","post_content":"","post_title":"BPR195 (ITA) (STT) - \u200bSecurities transfer tax exemption where election has been made that section 42 will not apply (Sections 40CA, 42, paragraphs 2(1)(b), 20(1)(a) of Eighth Schedule)","collection_order":347,"collection":2031,"post_modified":"2019-01-23 22:03:50","post_date":"2019-01-23 22:03:50"},{"ID":"17238","post_content":"","post_title":"BPR196 (ITA) - Employees' Tax: Monthly pension benefits in respect of foreign services rendered\u200b (Sections 9(2)(i), 10(1)(gC)(ii), \"remuneration\u201d definition, paragraph 2(1) of Fourth Schedule)","collection_order":348,"collection":2031,"post_modified":"2019-01-23 22:03:45","post_date":"2019-01-23 22:03:45"},{"ID":"17240","post_content":"","post_title":"BPR197 (ITA) (EDA) - \u200bExemption from donations tax and net value of an estate (Section 56(1)(g)(ii) of ITA, section 4(e)(ii)(aa), section 4(e)(iii) of EDA)","collection_order":349,"collection":2031,"post_modified":"2019-01-23 22:03:40","post_date":"2019-01-23 22:03:40"},{"ID":"17242","post_content":"","post_title":"BPR198 (ITA) - \u200bDistribution of a debit loan account in anticipation of deregistration of a company (Section 10(1)(k), section 47, section 64D, section 64FA(1)(b))","collection_order":350,"collection":2031,"post_modified":"2019-01-23 22:03:36","post_date":"2019-01-23 22:03:36"},{"ID":"17244","post_content":"","post_title":"BPR199 (ITA) - Exemption from income tax of dividends received by virtue of restricted equity instruments (Section 8C(7), \u201crestricted equity instrument\u201d definition, section 10(1)(k)(i))","collection_order":351,"collection":2031,"post_modified":"2019-01-23 22:03:33","post_date":"2019-01-23 22:03:33"},{"ID":"17246","post_content":"","post_title":"BPR200 (ITA) - Source of income of commission payable to non-resident junket agents (Section 47A, section 51A)","collection_order":352,"collection":2031,"post_modified":"2019-01-23 22:03:30","post_date":"2019-01-23 22:03:30"},{"ID":"17248","post_content":"","post_title":"BPR201 (ITA) - Issue of capitalisation shares (\u201cContributed tax capital\u201d; \u201cdividend\u201d, \u201creturn of capital\u201d definitions, section 8C, section 40C, section 42(5), 42(6), paragraph 11 of Eighth Schedule)","collection_order":353,"collection":2031,"post_modified":"2019-01-23 22:03:27","post_date":"2019-01-23 22:03:27"},{"ID":"17250","post_content":"","post_title":"BPR202 (ITA) - \u200bApplication of section 13quin subsequent to an intra-group transaction under section 45 (Section 13quin, section 45(3))","collection_order":354,"collection":2031,"post_modified":"2019-01-23 22:03:23","post_date":"2019-01-23 22:03:23"},{"ID":"17252","post_content":"","post_title":"BPR203 (STT) - Renunciation of a usufruct over shares (\u201cSecurity\u201d definition, \u201ctransfer\u201d definition, section 2, section 5 of STT Act)","collection_order":355,"collection":2031,"post_modified":"2019-01-23 22:03:20","post_date":"2019-01-23 22:03:20"},{"ID":"17254","post_content":"","post_title":"BPR204 (ITA) - Definition of \"disposal\" for purposes of asset-for-share and amalgamation transactions; \"qualifying distribution\" upon conversion to a corporate real estate investment trust (REIT)","collection_order":356,"collection":2031,"post_modified":"2019-01-23 22:03:17","post_date":"2019-01-23 22:03:17"},{"ID":"17256","post_content":"","post_title":"BPR205 (ITA) - Meaning of \u201ccontrolled group company\u201d and \u201cequity share\u201d (Section 12E(4)(c), section 12J)","collection_order":357,"collection":2031,"post_modified":"2019-01-23 22:03:13","post_date":"2019-01-23 22:03:13"},{"ID":"17258","post_content":"","post_title":"BPR206 (ITA) (VAT) (TDA) - \u200bDisposal by a share block company of its sectional title units to its share block holders (Section 64FA. paragraph 67B of Eighth Schedule, sections 8(19), 10(27) VAT Act)","collection_order":358,"collection":2031,"post_modified":"2019-01-23 22:03:10","post_date":"2019-01-23 22:03:10"},{"ID":"17260","post_content":"","post_title":"BPR207 (ITA) - \u200bMerger of two controlled foreign companies (CFCs) (Section 9H(6), section 24BA, section 44)","collection_order":359,"collection":2031,"post_modified":"2019-01-23 22:03:07","post_date":"2019-01-23 20:35:48"},{"ID":"17264","post_content":"","post_title":"BPR208 (ITA) - Repayment of shareholder\u2019s loan from proceeds of a new share issue (Section 19, paragraph 12A of Eighth Schedule)","collection_order":360,"collection":2031,"post_modified":"2019-01-23 22:01:59","post_date":"2019-01-23 22:01:59"},{"ID":"17266","post_content":"","post_title":"BPR209 (ITA) - Dividends tax: Distribution of dividends to employees through a discretionary trust (\u201cDividend\u201d, \u201cgross income\u201d, \u201cincome\u201d, section 10(1)(k)(i)(ii), sections 64D, 64F(1)(l), 64G(2)(a))","collection_order":361,"collection":2031,"post_modified":"2019-01-23 22:01:56","post_date":"2019-01-23 22:01:56"},{"ID":"17268","post_content":"","post_title":"BPR210 (ITA) - Liquidation distribution followed by an amalgamation transaction (Section 44, section 47)","collection_order":362,"collection":2031,"post_modified":"2019-01-23 22:01:52","post_date":"2019-01-23 22:01:52"},{"ID":"17270","post_content":"","post_title":"BPR211 (ITA) - Transfer of exchange items using corporate rules (Section 24I, section 42)","collection_order":363,"collection":2031,"post_modified":"2019-01-23 22:01:49","post_date":"2019-01-23 22:01:49"},{"ID":"17272","post_content":"","post_title":"BPR212 (ITA) - Tax consequences for the issuer and security company of listed credit linked notes (Section 24J, paragraph 3, paragraph 4, paragraph 12A, paragraph 20(3)(b) of Eighth Schedule)","collection_order":364,"collection":2031,"post_modified":"2019-01-23 22:01:46","post_date":"2019-01-23 22:01:46"},{"ID":"17274","post_content":"","post_title":"BPR213 (ITA) (STT) - \u200bRepayment of intercompany loans from proceeds of a new share issue (Sections 8(4)(a), 19, paragraph 12A of Eighth Schedule, \"transfer\" definition of STT Act)","collection_order":365,"collection":2031,"post_modified":"2019-01-23 22:01:41","post_date":"2019-01-23 22:01:41"},{"ID":"17276","post_content":"","post_title":"BPR214 (ITA) - \u200bThird-party backed shares (Section 8EA)","collection_order":366,"collection":2031,"post_modified":"2019-01-23 22:01:38","post_date":"2019-01-23 22:01:38"},{"ID":"17278","post_content":"","post_title":"BPR215 (ITA) - \u200bSource and nature of satellite capacity fees (\u201cGross income\u201d definition, \"service fee\" definition of section 51A, section 51B)","collection_order":367,"collection":2031,"post_modified":"2019-01-23 20:40:34","post_date":"2019-01-23 20:40:34"},{"ID":"17280","post_content":"","post_title":"BPR216 (ITA) - Tax consequences of the issuing of additional tier 1 capital instruments by a registered bank (Sections 8(4)(a), 8F, 8FA, 11(a), 19, 23(g), 24J, 24JB, paragraph 12A of Eighth Schedule)","collection_order":368,"collection":2031,"post_modified":"2019-01-23 22:01:35","post_date":"2019-01-23 22:01:35"},{"ID":"17282","post_content":"","post_title":"BPR217 (EDA) - \u200bEstate duty implications for non-resident individual investors (Section 2, section 3, section 4A of EDA)","collection_order":369,"collection":2031,"post_modified":"2019-01-23 22:01:32","post_date":"2019-01-23 22:01:32"},{"ID":"17284","post_content":"","post_title":"BPR218 (ITA) - Qualifying distributions to be made by a REIT \u200b(\"REIT\u201d definition, section 25BB, section 44)","collection_order":370,"collection":2031,"post_modified":"2019-01-23 22:01:28","post_date":"2019-01-23 22:01:28"},{"ID":"17286","post_content":"","post_title":"BPR219 (ITA) (STT) - \u200bCorporatisation of a collective investment scheme in property and an amalgamation followed by an asset-for-share transaction (Sections 25BB, 42, 44, 56(1)(r), section 8 of STT)","collection_order":371,"collection":2031,"post_modified":"2019-01-23 22:01:26","post_date":"2019-01-23 22:01:26"},{"ID":"17288","post_content":"","post_title":"BPR220 (ITA) - Contribution by a mining company to a trust pursuant to a share incentive scheme (Section 15. section 36(11))","collection_order":372,"collection":2031,"post_modified":"2019-01-23 22:01:23","post_date":"2019-01-23 22:01:23"},{"ID":"17290","post_content":"","post_title":"BPR221 (ITA) - Deductibility of the cost of assets to be acquired to construct roads (Section 12C(1)(a))","collection_order":373,"collection":2031,"post_modified":"2019-01-23 22:01:20","post_date":"2019-01-23 22:01:20"},{"ID":"17292","post_content":"","post_title":"BPR222 (ITA) - \u200bForeign partnership \u2013 Rebate in respect of foreign taxes on income (Section 6quat)","collection_order":374,"collection":2031,"post_modified":"2019-01-23 22:01:16","post_date":"2019-01-23 22:01:16"},{"ID":"17294","post_content":"","post_title":"BPR223 (ITA) - \u200bHeadquarter companies: Acquisitions of shares and loans (Section 8FA, section 9I(2)(b), section 9I(2)(c), section 20C(2), section 31(5))","collection_order":375,"collection":2031,"post_modified":"2019-01-23 22:01:12","post_date":"2019-01-23 22:01:12"},{"ID":"17296","post_content":"","post_title":"BPR224 (ITA) - Non-resident \u2013 Source of income from the operation of ships (\"Gross income\" definition, section 33)","collection_order":376,"collection":2031,"post_modified":"2019-01-23 22:01:08","post_date":"2019-01-23 22:01:08"},{"ID":"17298","post_content":"","post_title":"BPR225 (ITA) - Hybrid debt instruments (Section 8F, section 64D, section 64EA)","collection_order":377,"collection":2031,"post_modified":"2019-01-23 22:01:05","post_date":"2019-01-23 22:01:05"},{"ID":"17301","post_content":"","post_title":"BPR226 (ITA) (VAT) (STT) - \u200bTransfer of the long-term insurance business, partly to a third party and partly intra-group (Sections 29A, 45, paragraphs 10(b), 12A, 35, 55(1)(a)(i) of Eighth Schedule)","collection_order":378,"collection":2031,"post_modified":"2019-01-23 22:01:01","post_date":"2019-01-23 22:01:01"},{"ID":"17303","post_content":"","post_title":"BPR227 (ITA) (STT) - \u200bShare subscription transaction followed by two share repurchase transactions (Sections 9C, 10(1)(k), 64E, 64EA, 64F, paragraphs 3, 4, 11, 35 of Eighth Schedule)","collection_order":379,"collection":2031,"post_modified":"2019-01-23 20:47:07","post_date":"2019-01-23 20:47:07"},{"ID":"17305","post_content":"","post_title":"BPR228 (ITA) - Whether an investment of preference share funding in a newly established business is for a \"qualifying purpose\" (Section 8EA(1), \"operating company\", \"qualifying purpose\" definitions)","collection_order":380,"collection":2031,"post_modified":"2019-01-23 22:00:58","post_date":"2019-01-23 22:00:58"},{"ID":"17307","post_content":"","post_title":"BPR229 (ITA) - Employer provided accommodation to employees (Paragraph 2(a), paragraph 5(1), paragraph 5(2), paragraph 5(3A) of Seventh Schedule)","collection_order":381,"collection":2031,"post_modified":"2019-01-23 22:00:53","post_date":"2019-01-23 22:00:53"},{"ID":"17309","post_content":"","post_title":"BPR230 (ITA) - \u200bDisposal of an asset in terms of an asset-for-share transaction within 18 months of its acquisition in terms of an intra-group transaction (Section 42(1), section 42(2), section 45(5))","collection_order":382,"collection":2031,"post_modified":"2019-01-23 22:00:49","post_date":"2019-01-23 22:00:49"},{"ID":"17311","post_content":"","post_title":"BPR231 (ITA) (STT) - \u200bCorporate restructuring by way of asset-for-share and amalgamation transactions (Section 42. section 44, paragraph 11(2)(b)(i) of Eighth Schedule, section 8(1)(a)(ii) of STT Act)","collection_order":383,"collection":2031,"post_modified":"2019-01-23 22:00:46","post_date":"2019-01-23 22:00:46"},{"ID":"17313","post_content":"","post_title":"BPR232 (ITA) - Equity shares to be issued by resultant company as part of an amalgamation transaction (\"Equity share\", \"amalgamation transaction\" definitions, section 44(1))","collection_order":384,"collection":2031,"post_modified":"2019-01-23 22:00:41","post_date":"2019-01-23 22:00:41"},{"ID":"17315","post_content":"","post_title":"BPR233 (ITA) - Transfer of a part of a business to a fellow subsidiary (Section 8(4)(a), section 11(a), section 24C, section 45(4B), paragraph 3(a), paragraph 4(a), 4(b)(ii)(aa) of Eighth Schedule)","collection_order":385,"collection":2031,"post_modified":"2019-01-23 22:00:38","post_date":"2019-01-23 22:00:38"},{"ID":"17317","post_content":"","post_title":"BPR234 (ITA) (STT) - \u200bAsset-for-share and unbundling transactions not regulated by sections 42 and 46 (\"Contributed tax capital\" definition, paragraphs 11(2)(b), 39, 75 of Eighth Schedule)","collection_order":386,"collection":2031,"post_modified":"2019-01-23 22:00:35","post_date":"2019-01-23 22:00:35"},{"ID":"17319","post_content":"","post_title":"BPR235 (ITA) - Income tax consequences for parties to an unbundling transaction (\"Foreign company\", \"resident\", section 9D, section 9H, section 42, section 46, paragraph 12 of Eighth Schedule)","collection_order":387,"collection":2031,"post_modified":"2019-01-23 22:00:31","post_date":"2019-01-23 22:00:31"},{"ID":"17321","post_content":"","post_title":"BPR236 (ITA) - Set-off of a loan account arising from an intra-group transaction to acquire equity shares (Sections 10(1)(k), 24J, 41, 45, 56, 58, 64D, 64E, 64FA, para. 11, 35, 75 Eighth Schedule)","collection_order":388,"collection":2031,"post_modified":"2019-01-23 22:00:28","post_date":"2019-01-23 22:00:28"},{"ID":"17323","post_content":"","post_title":"BPR237 (ITA) (VAT) (TDA) - \u200bReinstatement of a deregistered company to transfer immovable properties (Section 44(13) if ITA, section 8(25) of VAT Act, 9(1)(l)(iB) of TDA)","collection_order":389,"collection":2031,"post_modified":"2019-01-23 22:00:25","post_date":"2019-01-23 22:00:25"},{"ID":"17325","post_content":"","post_title":"BPR238 (ITA) - Taxation of receipts by or accruals to a programme of activities of a clean development mechanism project (\"Gross income\" definition)","collection_order":390,"collection":2031,"post_modified":"2019-01-23 22:00:22","post_date":"2019-01-23 22:00:22"},{"ID":"17327","post_content":"","post_title":"BPR239 (ITA) - \u200bCash contributions made to a special purpose vehicle established to provide housing to mine workers (\"Capital expenditure\", section 15(a), 36(11), paragraphs 3, 11 of Eighth Schedule)","collection_order":391,"collection":2031,"post_modified":"2019-01-23 22:00:19","post_date":"2019-01-23 22:00:19"},{"ID":"17329","post_content":"","post_title":"BPR240 (ITA) - \u200bTaxation of parties to share index linked notes (\"Gross income\" definition, section 8(4)(a), section 11(a), section 23H, section 24C, section 24J, section 24L, section 24M)","collection_order":392,"collection":2031,"post_modified":"2019-01-23 22:00:16","post_date":"2019-01-23 22:00:16"},{"ID":"17331","post_content":"","post_title":"BPR241 (ITA) - Award received for a black economic empowerment (BEE) training initiative (Section 10(1)(k), section 24C, section 25B, paragraphs 11(1)(d), 13(1)(a)(iiA), 38, 75, 80 of Eighth Schedule)","collection_order":393,"collection":2031,"post_modified":"2019-01-23 22:00:13","post_date":"2019-01-23 22:00:13"},{"ID":"17333","post_content":"","post_title":"BPR242 (ITA) - Venture capital company investment in qualifying companies carrying on business as hotel keepers (\u201cControlled group company\", \u201cequity share\u201d, \"hotel keeper\u201d, sections 11(e), 12C, 12J)","collection_order":394,"collection":2031,"post_modified":"2019-01-23 22:00:09","post_date":"2019-01-23 22:00:09"},{"ID":"17335","post_content":"","post_title":"BPR243 (ITA) - \u200bTermination of a subcontracting agreement and implementing of a toll manufacturing arrangement (\"Asset\" definition, paragraph 11(1)(b) of Eighth Schedule)","collection_order":395,"collection":2031,"post_modified":"2019-01-23 22:00:06","post_date":"2019-01-23 22:00:06"},{"ID":"17337","post_content":"","post_title":"BPR244 (ITA) - Disposal of an undivided interest in immovable property by way of an amalgamation transaction (\u201cTrading stock\u201d definition, section 13quin, section 41(1), section 44)","collection_order":396,"collection":2031,"post_modified":"2019-01-23 22:00:00","post_date":"2019-01-23 22:00:00"},{"ID":"17339","post_content":"","post_title":"BPR245 (ITA) (VAT) - \u200bTime of accrual of short-term insurance premiums and time of supply of security provided to the Master of the High Court (\"Invoice\" definition, sections 9, 20 of VAT Act)","collection_order":397,"collection":2031,"post_modified":"2019-01-23 21:59:57","post_date":"2019-01-23 21:59:57"},{"ID":"17341","post_content":"","post_title":"BPR246 (ITA) - Debt reduction and capitalisation (Section 8(4)(a), section 19, paragraph 12A of Eighth Schedule)","collection_order":398,"collection":2031,"post_modified":"2019-01-23 21:59:54","post_date":"2019-01-23 21:59:54"},{"ID":"17343","post_content":"","post_title":"BPR247 (ITA) - \u200bEmployer contributions to foreign social and pension funds in respect of a non-resident (\"Remuneration\" definition of Fourth Schedule, paragraphs 2(k), 2(l) of Seventh Schedule)","collection_order":399,"collection":2031,"post_modified":"2019-01-23 21:59:51","post_date":"2019-01-23 21:59:51"},{"ID":"17345","post_content":"","post_title":"BPR248 (ITA) - Deduction of interest on asset backed notes (Section 8FA, section 24J(2))","collection_order":400,"collection":2031,"post_modified":"2019-01-23 21:59:49","post_date":"2019-01-23 21:59:49"},{"ID":"17347","post_content":"","post_title":"BPR249 (ITA) - Corporate group restructuring involving multiple transactions (\"Contributed tax capital\", \"base cost\" definitions, sections 42, 44, 46, paragraphs 13, 20(1)(a) of Eighth Schedule)","collection_order":401,"collection":2031,"post_modified":"2019-01-23 21:59:46","post_date":"2019-01-23 21:59:46"},{"ID":"17349","post_content":"","post_title":"BPR250 (ITA) - Risk policies (Section 29A(1), \"risk policy\" definition)","collection_order":402,"collection":2031,"post_modified":"2019-01-23 21:59:42","post_date":"2019-01-23 21:59:42"},{"ID":"17351","post_content":"","post_title":"BPR251 (ITA) - Cancellation of reinsurance agreement (\u201cPerson\u201d, \u201ccompany\u201d, \"equity share\" definitions, section 24BA, section 41(1), section 42, paragraphs 10(b)(ii), 20, 31(1), 35 of Eighth Schedule)","collection_order":403,"collection":2031,"post_modified":"2019-01-23 21:59:40","post_date":"2019-01-23 21:59:40"},{"ID":"17353","post_content":"","post_title":"BPR252 (ITA) - \u200bDonations tax and capital gains tax consequences of the part waiver of a loan and reduction of the interest rate (Section 54, section 58, paragraph 12A of Eighth Schedule)","collection_order":404,"collection":2031,"post_modified":"2019-01-23 21:59:37","post_date":"2019-01-23 21:59:37"},{"ID":"17355","post_content":"","post_title":"BPR253 (ITA) - Donations tax consequences of a transaction to introduce a BEE shareholder into a group (\"Donation\" definition, section 54, section 55(1), section 57, section 58)","collection_order":405,"collection":2031,"post_modified":"2019-01-23 21:59:34","post_date":"2019-01-23 21:59:34"},{"ID":"17357","post_content":"","post_title":"BPR253 (ITA) - Donations tax consequences of a transaction to introduce a BEE shareholder into a group (\"Donation\" definition, section 54, section 55(1), section 57, section 58)","collection_order":406,"collection":2031,"post_modified":"2019-01-23 21:49:14","post_date":"2019-01-23 21:49:14"},{"ID":"17359","post_content":"","post_title":"BPR254 (ITA) (STT) - Consequences of cross-border and domestic asset-for-share transactions (Section 24BA, section 42, section 64FA of ITA, section 8(1)(a)(i), section 8(1)(a)(vi) of STT Act)","collection_order":407,"collection":2031,"post_modified":"2019-01-23 21:49:11","post_date":"2019-01-23 21:49:11"},{"ID":"17361","post_content":"","post_title":"BPR255 (ITA) - \u200b\u200bDebt reduction by means of set-off (Section 8(4)(a), section 19, paragraph 12A, paragraph 20(3)(a) of Eighth Schedule)","collection_order":408,"collection":2031,"post_modified":"2019-01-23 21:49:08","post_date":"2019-01-23 21:49:08"},{"ID":"17363","post_content":"","post_title":"BPR256 (ITA) (VAT) - Mining rehabilitation (\"Gross income\" definition, section 8(4)(a), section 11(a), section 37A of ITA, \"enterprise\" definition, section 16, section 17, section 20 of VAT Act)","collection_order":409,"collection":2031,"post_modified":"2019-01-23 21:49:06","post_date":"2019-01-23 21:49:06"},{"ID":"17365","post_content":"","post_title":"BPR257 (ITA) - \u200bIslamic financing arrangement (\u201cGross income\u201d definition, section 8F, section 8FA, section 19, section 24J, section 24JA, section 24JB, section 25B, paragraph 12A of Eighth Schedule)","collection_order":410,"collection":2031,"post_modified":"2019-01-23 21:49:03","post_date":"2019-01-23 21:49:03"},{"ID":"17367","post_content":"","post_title":"BPR258 (ITA) (STT) - \u200bCorporate group restructuring (\u201cContributed tax capital\u201d, \u201creturn of capital\u201d, sections 9D, 24BA, 41, 42, 45, paragraphs 11, 12(4), 24(1), 64B, 76B of Eighth Schedule)","collection_order":411,"collection":2031,"post_modified":"2019-01-23 21:49:00","post_date":"2019-01-23 21:49:00"},{"ID":"17369","post_content":"","post_title":"BPR259 (ITA) - Capital gains tax implications for an employee share trust (Section 8C, paragraph 20(1)(h)(i), paragraph 35, paragraph 38, paragraph 80 of Eighth Schedule)","collection_order":412,"collection":2031,"post_modified":"2019-01-23 21:48:57","post_date":"2019-01-23 21:48:57"},{"ID":"17371","post_content":"","post_title":"BPR260 (ITA) - \u200bInterest on loans used to acquire shares (Section 23(f), section 23(g), section 24J)","collection_order":413,"collection":2031,"post_modified":"2019-01-23 21:48:54","post_date":"2019-01-23 21:48:54"},{"ID":"17373","post_content":"","post_title":"BPR261 (ITA) - \u200bRepurchase of restricted equity instruments (Section 8C, paragraph 20(3)(b), paragraph 80(2), paragraph 80(2A) of Eighth Schedule)","collection_order":414,"collection":2031,"post_modified":"2019-01-23 21:48:52","post_date":"2019-01-23 21:48:52"},{"ID":"17375","post_content":"","post_title":"BPR262 (ITA) - Employer-provided transport service (Paragraph 2(e), paragraph 10(1)(b), paragraph 10(2)(b) of Seventh Schedule)","collection_order":415,"collection":2031,"post_modified":"2019-01-23 21:48:48","post_date":"2019-01-23 21:48:48"},{"ID":"17377","post_content":"","post_title":"BPR263 (ITA) - Hybrid interest (Section 8FA, section 10(1)(k)(i), \"interest\" definition of section 24J(1), section 24JB(2)(b), section 64D, section 64E, section 64EA, section 64F, section 64FA)","collection_order":416,"collection":2031,"post_modified":"2019-01-23 21:48:45","post_date":"2019-01-23 21:48:45"},{"ID":"17379","post_content":"","post_title":"BPR264 (ITA) - \u200bVenture capital company shares (Section 12J(1), \u201cEquity share\u201d, \u201ccontrolled group company\u201d, \"venture capital share\", \u201cqualifying company\u201d, \u201cqualifying share\u201d definitions)","collection_order":417,"collection":2031,"post_modified":"2019-01-23 21:48:42","post_date":"2019-01-23 21:48:42"},{"ID":"17381","post_content":"","post_title":"BPR265 (ITA) - Amalgamation transaction (Section 19, section 44, paragraph 12A of Eighth Schedule)","collection_order":418,"collection":2031,"post_modified":"2019-01-23 21:48:39","post_date":"2019-01-23 21:48:39"},{"ID":"17383","post_content":"","post_title":"BPR266 (ITA) - \u200bAcquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note (Section 7B, section 11(a), section 23(g), section 23N, section 24J(2))","collection_order":419,"collection":2031,"post_modified":"2019-01-23 21:48:36","post_date":"2019-01-23 21:48:36"},{"ID":"17385","post_content":"","post_title":"BPR267 (ITA) - \u200bDividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA)","collection_order":420,"collection":2031,"post_modified":"2019-01-23 21:48:33","post_date":"2019-01-23 21:48:33"},{"ID":"17387","post_content":"","post_title":"BPR268 (ITA) - \u200bCorrective payments (Section 8(4)(a), section 11(a), section 23(g))","collection_order":421,"collection":2031,"post_modified":"2019-01-23 21:48:31","post_date":"2019-01-23 21:48:31"},{"ID":"17389","post_content":"","post_title":"BPR269 (ITA) - Income tax consequences of a share buy-back between two controlled foreign companies (\u201cForeign dividend\u201d, \u201cforeign return of capital\u201d, section 10B, paragraph 64B of Eighth Schedule)","collection_order":422,"collection":2031,"post_modified":"2019-01-23 21:48:28","post_date":"2019-01-23 21:48:28"},{"ID":"17391","post_content":"","post_title":"BPR270 (ITA) (TDA) - \u200bRestructuring of property portfolio under the corporate rules (Sections 25BB(4), 29A, 40CA, 42, paragraph 20(1)(a) of Eighth Schedule of ITA, section 9(1)(l)(i) of TDA)","collection_order":423,"collection":2031,"post_modified":"2019-01-23 21:48:25","post_date":"2019-01-23 21:48:25"},{"ID":"17393","post_content":"","post_title":"BPR271 (ITA) - Acquisition of leased property by the lessee pursuant to a liquidation distribution (Section 8(5), section 47)","collection_order":424,"collection":2031,"post_modified":"2019-01-23 21:48:23","post_date":"2019-01-23 21:48:23"},{"ID":"17395","post_content":"","post_title":"BPR272 (ITA) - Deduction of expenditure incurred to acquire land development rights (\"Trading stock\" definition, section 8(4)(a), section 11(a), section 22, section 23(g), section 23H, section 24J)","collection_order":425,"collection":2031,"post_modified":"2019-01-23 21:48:20","post_date":"2019-01-23 21:48:20"},{"ID":"17397","post_content":"","post_title":"BPR273 (ITA) (VAT) - Waiver of a contractual right (Section 19, section 55, section 56(1)(n), section 56(1)(r), paragraph 12A, paragraph 38 of Eighth Schedule of ITA, section 10(4) of VAT Act)","collection_order":426,"collection":2031,"post_modified":"2019-01-23 21:48:18","post_date":"2019-01-23 21:48:18"},{"ID":"17399","post_content":"","post_title":"BPR274 (ITA) - \u200bVenture capital company investing in a company providing and expanding plants for the generation of solar electricity (\u201cControlled group company\u201d, sections 12B, 12D, 12J)","collection_order":427,"collection":2031,"post_modified":"2019-01-23 21:48:15","post_date":"2019-01-23 21:48:15"},{"ID":"17401","post_content":"","post_title":"BPR275 (ITA) - \u200bSecurity arrangements in respect of home loans (\u201cGross income\u201d definition, section 24JB, \u201casset\u201d, \u201cdisposal\u201d, \u201cproceeds\u201d definition of Eighth Schedule)","collection_order":428,"collection":2031,"post_modified":"2019-01-23 21:48:12","post_date":"2019-01-23 21:48:12"},{"ID":"17403","post_content":"","post_title":"BPR276 (ITA) - Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA)","collection_order":429,"collection":2031,"post_modified":"2019-01-23 21:48:08","post_date":"2019-01-23 21:48:08"},{"ID":"17405","post_content":"","post_title":"BPR277 (ITA) - \u200bConsequences for employee share trust on unwinding of employee share scheme (Section 8C, paragraph 11A of Fourth Schedule, paragraphs 11(2)(j), 13(1)(a)(iiB), 38, 80 Eighth Schedule)","collection_order":430,"collection":2031,"post_modified":"2019-01-23 21:48:04","post_date":"2019-01-23 21:48:04"},{"ID":"17409","post_content":"","post_title":"BPR278 (ITA) - Application of section 24JB to equity - linked notes ( \u201cGross income\u201d definition, section 11(a), section 23(g), section 24JB)","collection_order":431,"collection":2031,"post_modified":"2019-01-23 21:47:57","post_date":"2019-01-23 21:47:57"},{"ID":"17411","post_content":"","post_title":"BPR279 (ITA) - Capital gains tax participation exemption in relation to controlled foreign companies (\"Connected person\" definition, section 9D, paragraph 64B(1) of Eighth Schedule)","collection_order":432,"collection":2031,"post_modified":"2019-01-23 21:47:54","post_date":"2019-01-23 21:47:54"},{"ID":"17407","post_content":"","post_title":"BPR280 (ITA) - \u200bDebt reduction, capital losses and corporate rules (Section 8(4)(a), section 19, section 47, paragraph 56 of Eighth Schedule)","collection_order":433,"collection":2031,"post_modified":"2019-01-23 21:47:59","post_date":"2019-01-23 21:47:59"},{"ID":"17413","post_content":"","post_title":"BPR281 (ITA) - Disposal of a portion of land owned by a recreational club (Paragraph 65B of Eighth Schedule)","collection_order":434,"collection":2031,"post_modified":"2019-01-23 21:47:51","post_date":"2019-01-23 21:47:51"},{"ID":"17415","post_content":"","post_title":"BPR282 (ITA) - Deductibility of socio-economic and enterprise development expenditure (Section 11(a), section 23(g), definition of \"donation\" of section 55(1), section 58)","collection_order":435,"collection":2031,"post_modified":"2019-01-23 21:47:49","post_date":"2019-01-23 21:47:49"},{"ID":"17417","post_content":"","post_title":"BPR283 (ITA) - \u200bIntra-group disposal of capital asset (Section 45(1)(a))","collection_order":436,"collection":2031,"post_modified":"2019-01-23 21:47:46","post_date":"2019-01-23 21:47:46"},{"ID":"17419","post_content":"","post_title":"BPR284 (ITA) - \u200bDebentures tracking the value of a reference asset (\u201cGross income\u201d, \"trading stock\", section 11(a), section 22(1)(a), section 24J, definition of \"covered person\" of 24JB(1))","collection_order":437,"collection":2031,"post_modified":"2019-01-23 21:47:44","post_date":"2019-01-23 21:47:44"},{"ID":"17421","post_content":"","post_title":"BPR285 (ITA) - Initial fee paid to a franchisor (Section 11(f))","collection_order":438,"collection":2031,"post_modified":"2019-01-23 21:47:41","post_date":"2019-01-23 21:47:41"},{"ID":"17423","post_content":"","post_title":"BPR286 (ITA) - Settling-in allowance (\u201cIncome\u201d definition, section 10(1)(nB), \"remuneration\" definition, paragraph 2(1) of Fourth Schedule)","collection_order":439,"collection":2031,"post_modified":"2019-01-23 21:47:38","post_date":"2019-01-23 21:47:38"},{"ID":"17425","post_content":"","post_title":"BPR287 (ITA) - Disposal of vacant land in exchange for shares (Section 42(1), paragraph (a) of definition of \"asset-for-share transaction\")","collection_order":440,"collection":2031,"post_modified":"2019-01-23 21:25:18","post_date":"2019-01-23 21:25:18"},{"ID":"17429","post_content":"","post_title":"BPR288 (ITA) - Consecutive asset for share transactions within 18 months (\"Trading stock\" definition, section 42(1), \"asset-for-share transaction\" definition, section 42(7))","collection_order":441,"collection":2031,"post_modified":"2019-01-23 21:47:35","post_date":"2019-01-23 21:47:35"},{"ID":"17431","post_content":"","post_title":"BPR289 (ITA) - Base cost of loan claim and tax implications of acquisition transaction (Sections 10(1)(k), 24O, 45(4B), 64F(1)(a), 64G(2)(b), paragraphs 20(1)(a), 35(3)(a) of Eighth Schedule)","collection_order":442,"collection":2031,"post_modified":"2019-01-23 21:47:33","post_date":"2019-01-23 21:47:33"},{"ID":"17433","post_content":"","post_title":"BPR290 (ITA) - Distribution of shares to employee share scheme participants (Paragraph 38 of Eighth Schedule)","collection_order":443,"collection":2031,"post_modified":"2019-01-23 21:47:30","post_date":"2019-01-23 21:47:30"},{"ID":"17435","post_content":"","post_title":"BPR291 (ITA) - \u200bDeemed expenditure on meals and incidentals (Section 8(1)(a)(i)(bb), section 8(1)(c))","collection_order":444,"collection":2031,"post_modified":"2019-01-23 21:47:27","post_date":"2019-01-23 21:47:27"},{"ID":"17437","post_content":"","post_title":"BPR292 (ITA) - Tax consequences of a debt restructuring (Section 19, section 42, paragraph 12A, paragraph 38 of Eighth Schedule)","collection_order":445,"collection":2031,"post_modified":"2019-01-23 21:47:24","post_date":"2019-01-23 21:47:24"},{"ID":"17439","post_content":"","post_title":"BPR293 (ITA) (STT) - \u200bDisposal of shares by a non-resident individual (Section 9C, paragraph 2(1)(b), paragraph 2(2) of Eighth Schedule of ITA, section 2, section 6, section 7 of STT Act)","collection_order":446,"collection":2031,"post_modified":"2019-01-23 21:47:21","post_date":"2019-01-23 21:47:21"},{"ID":"17441","post_content":"","post_title":"BPR294 (ITA) - \u200bAmalgamation transaction between non-resident companies (Section 44)","collection_order":447,"collection":2031,"post_modified":"2019-01-23 21:47:19","post_date":"2019-01-23 21:47:19"},{"ID":"17443","post_content":"","post_title":"BPR295 (ITA) - Distribution in specie of a share (Section 64F(1)(b), section 64FA(1)(a), paragraph 75 of Eighth Schedule)","collection_order":448,"collection":2031,"post_modified":"2019-01-23 21:47:16","post_date":"2019-01-23 21:47:16"},{"ID":"17445","post_content":"","post_title":"BPR296 (ITA) - Disposal by a German Limited partnership of its assets to its sole member (\u201cCompany\u201d, \u201cforeign partnership\", \u201cperson\u201d definition, section 24H, paragraph 11(1) of Eighth Schedule)","collection_order":449,"collection":2031,"post_modified":"2019-01-23 21:47:13","post_date":"2019-01-23 21:47:13"},{"ID":"17447","post_content":"","post_title":"BPR297 (ITA) - Amalgamation transaction involving conversion of share block companies to private companies (\u201cDividend\u201d, \u201cREIT\u201d definitions, section 25BB, section 44, paragraph 11 of Eighth Schedule)","collection_order":450,"collection":2031,"post_modified":"2019-01-23 21:47:11","post_date":"2019-01-23 21:47:11"},{"ID":"17449","post_content":"","post_title":"BPR298 (ITA) - \u200bWaiver of debt (Section 55, section 58)","collection_order":451,"collection":2031,"post_modified":"2019-01-23 21:47:08","post_date":"2019-01-23 21:47:08"},{"ID":"17451","post_content":"","post_title":"BPR299 (ITA) - \u200bDividend distribution (\"Dividend\" definition)","collection_order":452,"collection":2031,"post_modified":"2019-01-23 21:47:05","post_date":"2019-01-23 21:47:05"},{"ID":"17453","post_content":"","post_title":"BPR300 (ITA) - \u200bIntra-group transaction - conversion of debt to equity (\u201cForeign dividend\u201d, sections 10B(2)(a), 44(5), 45, \u201cbase cost\u201d, paragraphs 12A, 20(1)(a), 75 of Eighth Schedule)","collection_order":453,"collection":2031,"post_modified":"2019-01-23 21:47:03","post_date":"2019-01-23 21:47:03"},{"ID":"17455","post_content":"","post_title":"BPR301 (ITA) - \u200bTaxation of dividends received by borrower under securities lending arrangement (\u201cGross income\u201d, \u201cincome\u201d definitions, sections 9(2)(a), 10(1)(k)(i), 11(a), 64F)","collection_order":454,"collection":2031,"post_modified":"2019-01-23 21:47:00","post_date":"2019-01-23 21:47:00"},{"ID":"17457","post_content":"","post_title":"BPR302 (ITA) (STT) - \u200bCorporate restructuring and unbundling of listed shares (Sections 24BA, 40CA, 41(4), 42, 45, 46, 47, paragraphs 12, 75(1)(a) of Eighth Schedule, section 8(1)(a) of STT Act)","collection_order":455,"collection":2031,"post_modified":"2019-01-23 21:46:57","post_date":"2019-01-23 21:46:57"},{"ID":"17459","post_content":"","post_title":"BPR303 (ITA) (STT) - \u200bTax implications of a group restructuring transaction (Section 19, section 24J(2), paragraph 12A, paragraph 20(1) of Eighth Schedule of ITA, section 2, section 6 of STT Act)","collection_order":456,"collection":2031,"post_modified":"2019-01-23 21:46:55","post_date":"2019-01-23 21:46:55"},{"ID":"17463","post_content":"","post_title":"BPR304 (ITA) - \u200bDebt reduction and subsequent liquidation of debtor (Section 8(4)(a), 19, 24J(4A), 36(11), \"expenditure\u201d definition, paragraphs 12A, 20(1)(a) of Eighth Schedule)","collection_order":457,"collection":2031,"post_modified":"2019-01-23 21:46:52","post_date":"2019-01-23 21:46:52"},{"ID":"17465","post_content":"","post_title":"BPR305 (ITA) - Registration of units in the name of the beneficial owners (Section 54, paragraph 2 of Eighth Schedule)","collection_order":458,"collection":2031,"post_modified":"2019-01-23 21:39:17","post_date":"2019-01-23 21:39:17"},{"ID":"17467","post_content":"","post_title":"BPR306 (ITA) - \u200bDonation to a special trust (Section 54, section 55)","collection_order":459,"collection":2031,"post_modified":"2019-01-23 21:46:49","post_date":"2019-01-23 21:46:49"},{"ID":"17469","post_content":"","post_title":"BPR307 (ITA) - \u200bRelief from double taxation of interest (Section 108, SA-Brazil DTA)","collection_order":460,"collection":2031,"post_modified":"2019-01-23 21:46:46","post_date":"2019-01-23 21:46:46"},{"ID":"17471","post_content":"","post_title":"BPR308 (ITA) - \u200bAssumption of contingent liabilities and the cession of a right of recovery (\"Gross income\" definition, section 37, paragraph 35 of Eighth Schedule)","collection_order":461,"collection":2031,"post_modified":"2019-01-23 21:46:43","post_date":"2019-01-23 21:46:43"},{"ID":"17473","post_content":"","post_title":"BPR309 (ITA) - \u200bDisposal of an asset by a public benefit organisation (PBO) (\"Gross income\" definition, paragraph 63A of Eighth Schedule)","collection_order":462,"collection":2031,"post_modified":"2019-01-23 21:41:31","post_date":"2019-01-23 21:41:31"},{"ID":"17475","post_content":"","post_title":"BPR310 (ITA) (VAT) - \u200bCustomer loyalty programme (Section 11(a), section 23(g) of ITA, \"consideration\" definition, section 7(1)(a), section 10(23) of VAT Act)","collection_order":463,"collection":2031,"post_modified":"2019-01-23 21:46:40","post_date":"2019-01-23 21:46:40"},{"ID":"17477","post_content":"","post_title":"BPR311 (ITA) - \u200bPhotovoltaic solar energy plants (Section 12B)","collection_order":464,"collection":2031,"post_modified":"2019-01-23 21:46:38","post_date":"2019-01-23 21:46:38"},{"ID":"17479","post_content":"","post_title":"BPR312 (ITA) - \u200bTax implications of the variation of employment contracts (\"Gross income\" definition, section 11(a), section 23(g); section 11(cA), section 11(nA), section 23H)","collection_order":465,"collection":2031,"post_modified":"2019-01-23 21:46:35","post_date":"2019-01-23 21:46:35"},{"ID":"17481","post_content":"","post_title":"BPR313 (ITA) - \u200bForeign share buyback (\u201cForeign dividend\u201d definition, \u201cforeign return of capital\u201d definition, section 10B(2)(a), paragraph 20(1)(a), paragraph 64B(4) of Eighth Schedule)","collection_order":466,"collection":2031,"post_modified":"2019-01-23 21:46:33","post_date":"2019-01-23 21:46:33"},{"ID":"17483","post_content":"","post_title":"BPR314 (ITA) - \u200bVenture capital company \u2013 investment in hotel development (\u201cControlled group company\u201d, \"hotel keeper\u201d, section 12J(6A) \u201cimpermissible trade\u201d, \u201cqualifying company\u201d, \u201cqualifying share\u201d)","collection_order":467,"collection":2031,"post_modified":"2019-01-23 21:46:30","post_date":"2019-01-23 21:46:30"},{"ID":"17485","post_content":"","post_title":"BPR315 (ITA) - \u200bFuture expenditure (Section 24C)","collection_order":468,"collection":2031,"post_modified":"2019-01-23 21:46:27","post_date":"2019-01-23 21:46:27"},{"ID":"19219","post_content":"","post_title":"BPR316 (ITA) (VAT) - Amalgamation of companies in terms of business rescue plan\u200b (Section 44 of ITA, section 8(25) of VAT Act)","collection_order":469,"collection":2031,"post_modified":"2019-03-20 21:12:11","post_date":"2019-03-20 21:12:11"},{"ID":"19221","post_content":"","post_title":"BPR317 (ITA) (VAT) - \u200bDisposal of business by way of asset-for-share transaction (Section 7B, section 11(a), section 42 of ITA, section 8(25), section 16(3) of VAT Act)","collection_order":470,"collection":2031,"post_modified":"2019-03-20 21:12:08","post_date":"2019-03-20 21:12:08"},{"ID":"19223","post_content":"","post_title":"BPR318 (ITA) (STT) - \u200bCorporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction (Section 42, section 44)","collection_order":471,"collection":2031,"post_modified":"2019-03-20 21:12:05","post_date":"2019-03-20 21:12:05"},{"ID":"19225","post_content":"","post_title":"BPR319 (ITA) (VAT) (STT) - Tax implications of group restructuring transactions (Section 7B(2)(b), 10(1)(k)(i), 11(a), 22(8)(b)(ii), 23(g), 42, 45(6)(e), 47, 64F(1)(a), 64FA(1)(b), 64G(2)(b))","collection_order":472,"collection":2031,"post_modified":"2019-03-20 21:12:02","post_date":"2019-03-20 21:12:02"},{"ID":"19918","post_content":"","post_title":"BPR320 (ITA) (VAT) (STT) (TDA) - \u200bConversion of association to private company (\u201cCompany\u201d definition, sections 11(a) 41(1), 44, 56, section 8(25) of VAT Act, section 8 of STT Act)","collection_order":473,"collection":2031,"post_modified":"2019-08-19 11:20:15","post_date":"2019-08-19 11:20:15"},{"ID":"19923","post_content":"","post_title":"BPR321 (ITA) - \u200bSurplus retirement fund assets (\u201cGross income\u201d definition, section 11(a))","collection_order":474,"collection":2031,"post_modified":"2019-08-19 11:42:00","post_date":"2019-08-19 11:42:00"},{"ID":"19925","post_content":"","post_title":"BPR322 (ITA) - Equity linked note (\u201cGross income\u201d definition, sections 11(a), 24J, \u201cdisposal\u201d, \u201cbase costs\u201d definitions, paragraph 20(1), paragraph 35(1) of Eighth Schedule)","collection_order":475,"collection":2031,"post_modified":"2019-08-19 11:38:43","post_date":"2019-08-19 11:37:37"},{"ID":"19930","post_content":"","post_title":"BPR323 (ITA) - Debt reduction by means of set-off (Section 19, paragraph 12A of Eighth Schedule)","collection_order":476,"collection":2031,"post_modified":"2019-08-19 11:43:15","post_date":"2019-08-19 11:43:15"},{"ID":"20002","post_content":"","post_title":"BPR324 (ITA) - Disposal and acquisition of shares by a public benefit organisation (PBO) (Sections 10(1)(cN), 25B, 30, 64F, paragraphs 20(1)(a), 63A of Eighth Schedule)","collection_order":477,"collection":2031,"post_modified":"2019-10-24 17:19:19","post_date":"2019-10-24 17:19:19"},{"ID":"20004","post_content":"","post_title":"BPR325 (ITA) - Liquidation distribution and amalgamation transaction between non-resident companies (Sections 9D(2A), 9H, 44, 47, paragraph 43A of Eighth Schedule)","collection_order":478,"collection":2031,"post_modified":"2019-10-27 19:58:18","post_date":"2019-10-27 19:58:18"},{"ID":"20006","post_content":"","post_title":"BPR326 (ITA) - Group restructuring transactions in a foreign jurisdiction (\u201cTrading stock\u201d, \"asset-for-share transaction\", \"liquidation distribution\u201d definitions, section 42, 47(1))","collection_order":479,"collection":2031,"post_modified":"2019-10-24 17:35:21","post_date":"2019-10-24 17:29:16"},{"ID":"20011","post_content":"","post_title":"BPR327 (ITA) - \u200bTax implications of a group restructuring (Sections 10(1)(k)(i), 45(3A), 64F(1)(a), 64G(2)(b), paragraphs 3, 20(1), 35(3)(a) of Eighth Schedule)","collection_order":480,"collection":2031,"post_modified":"2019-10-24 17:40:09","post_date":"2019-10-24 17:40:09"},{"ID":"20013","post_content":"","post_title":"BPR328 (ITA) - \u200bConsecutive asset-for-share transactions (Section 42, \u201casset-for-share transaction\u201d definition)","collection_order":481,"collection":2031,"post_modified":"2019-10-24 17:48:54","post_date":"2019-10-24 17:48:54"},{"ID":"20015","post_content":"","post_title":"BPR329 (ITA) - \u200bTax consequences of intra-group restructuring and sale of assets to third party (\u201cGross income\u201d, \u201ctrading stock\u201d, \u201casset\u201d, \u201ccapital asset\u201d, \u201ctrading stock\u201d definitions, section 45)","collection_order":482,"collection":2031,"post_modified":"2019-10-24 17:54:37","post_date":"2019-10-24 17:54:37"},{"ID":"20017","post_content":"","post_title":"BPR330 (ITA) - \u200bDistributions of dividends and other amounts from a trust to beneficiaries on termination of employment ( \u201cGross income\u201d, \"remuneration\" definitions, section 8C, 10(1)(k)(i))","collection_order":483,"collection":2031,"post_modified":"2019-10-24 18:02:03","post_date":"2019-10-24 18:02:03"},{"ID":"20076","post_content":"","post_title":"BPR331 (ITA) - De-grouping charge (Section 45(4)(b))","collection_order":484,"collection":2031,"post_modified":"2020-01-31 09:30:02","post_date":"2020-01-31 09:30:02"},{"ID":"20078","post_content":"","post_title":"BPR332 (ITA) (STT) - Unbundling and subsequent issue of listed shares by non-resident subsidiary of resident holding company (\u201cDividend\" definition, section 46, paragraph 11 of Eighth Schedule)","collection_order":485,"collection":2031,"post_modified":"2020-01-31 09:34:46","post_date":"2020-01-31 09:34:46"},{"ID":"20080","post_content":"","post_title":"BPR333 (ITA) - Venture capital company \u2013 Investment in farming operations (Section 12J, \u201cimpermissible trade\" definition)","collection_order":486,"collection":2031,"post_modified":"2020-02-13 19:53:27","post_date":"2020-02-13 19:53:27"},{"ID":"20082","post_content":"","post_title":"BPR334 (ITA) - \u200bWaiver of loan claims by the settlor of a trust (Sections 54, 55, 64(1)(a), paragraphs 12A, 20(3)(b), 39, 56 of Eighth Schedule)","collection_order":487,"collection":2031,"post_modified":"2020-01-31 09:42:30","post_date":"2020-01-31 09:42:30"},{"ID":"20084","post_content":"","post_title":"BPR335 (STT) - \u200bSTT exemption for foreign governments (Section 8(1)(k))","collection_order":488,"collection":2031,"post_modified":"2020-02-13 19:53:20","post_date":"2020-02-13 19:53:20"},{"ID":"20087","post_content":"","post_title":"BPR336 (ITA) (STT) - \u200bLiquidation Distribution (\"Gross income\" definition, sections 10(1)(k)(i), 47, 64G(2)(b), paragraphs 11(2), 12A(6), 43A, 77 of Eighth Schedule, section 8(1)(a)(v) of STT Act)","collection_order":489,"collection":2031,"post_modified":"2020-01-31 09:52:48","post_date":"2020-01-31 09:52:48"},{"ID":"20089","post_content":"","post_title":"BPR337 (ITA) - Amalgamation transactions involving the assumption of liabilities only (Section 44)","collection_order":490,"collection":2031,"post_modified":"2020-01-31 09:56:04","post_date":"2020-01-31 09:56:04"},{"ID":"20091","post_content":"","post_title":"BPR338 (ITA) - Donations of money made to a public benefit organisation at a fundraising event (Section 18A)","collection_order":491,"collection":2031,"post_modified":"2020-01-31 09:58:56","post_date":"2020-01-31 09:58:56"},{"ID":"20697","post_content":"","post_title":"BPR339 (ITA) (STT) - \u200bTransfer of listed shares to a collective investment scheme in exchange for participatory interests (Section 9C, 42 of Income Tax Act, section 8 of STT Act)","collection_order":492,"collection":2031,"post_modified":"2020-05-02 20:27:06","post_date":"2020-05-02 20:27:06"},{"ID":"20700","post_content":"","post_title":"BPR340 (ITA) - Share buy-back at nominal value (\"Dividend\", \u201cgross income\u201d definition, section 55(1), 58(1), paragraph 11(1)(a), 11(2)(b), 38(1) of Eighth Schedule)","collection_order":493,"collection":2031,"post_modified":"2020-05-02 20:18:57","post_date":"2020-05-02 20:18:57"},{"ID":"20702","post_content":"","post_title":"BPR341 (ITA) - \u200bDistribution of a bank account as dividend in specie (Section 47, paragraph 43A of Eighth Schedule)","collection_order":494,"collection":2031,"post_modified":"2020-05-02 20:22:49","post_date":"2020-05-02 20:22:49"},{"ID":"20704","post_content":"","post_title":"BPR342 (ITA) - \u200bDonation by a resident to a foreign trust of property received from another foreign trust (\"Gross income\" definition, section 25B, 26A, 56(1)(g)(ii), paragraph 80 of Eighth Schedule)","collection_order":495,"collection":2031,"post_modified":"2020-05-02 20:26:42","post_date":"2020-05-02 20:26:42"},{"ID":"20939","post_content":"","post_title":"BPR343 (ITA) - \u200bDonations tax implications subscribing for shares at a discount (Section 55, section 58 of ITA)","collection_order":496,"collection":2031,"post_modified":"2020-08-20 13:10:01","post_date":"2020-08-20 13:10:01"},{"ID":"20941","post_content":"","post_title":"BPR344 (ITA) (STT) - \u200bTransfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Section 42, paragraph 20, 61 of Eighth Schedule)","collection_order":497,"collection":2031,"post_modified":"2020-08-20 13:10:53","post_date":"2020-08-20 13:10:53"},{"ID":"20943","post_content":"","post_title":"BPR345 (ITA) (STT) - \u200bAsset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party (Sections 24BA, 42, 46 of ITA)","collection_order":498,"collection":2031,"post_modified":"2020-08-20 13:11:32","post_date":"2020-08-20 13:11:32"},{"ID":"20945","post_content":"","post_title":"BPR346 (ITA) - \u200bTax implications resulting from the elimination of intra-group loans (Section 19, 64F(1)(a) of ITA)","collection_order":499,"collection":2031,"post_modified":"2020-08-20 13:12:14","post_date":"2020-08-20 13:12:14"},{"ID":"20947","post_content":"","post_title":"BPR347 (ITA) (VAT) (STT) - \u200bWhen the temporary setting aside of voluntary liquidation proceedings will not jeopardise roll-over relief (Section 47 of ITA, section 8(25) of VAT Act)","collection_order":500,"collection":2031,"post_modified":"2020-08-20 13:12:48","post_date":"2020-08-20 13:12:48"},{"ID":"20949","post_content":"","post_title":"BPR348 (ITA) - \u200bIncome tax consequences for a public benefit organisation (PBO) lending funds to qualifying entrepreneurs (Section 10(1)(cN) of ITA)","collection_order":501,"collection":2031,"post_modified":"2020-08-20 13:13:28","post_date":"2020-08-20 13:13:28"},{"ID":"21243","post_content":"","post_title":"BPR349 (ITA) - Acquisition of equity shares in non-resident REIT (\"Foreign dividend\", \"foreign partnership\", \"beneficial owner\" definition, section 10B, 64D, 64F, 64G)","collection_order":502,"collection":2031,"post_modified":"2020-10-15 16:52:04","post_date":"2020-10-15 16:52:04"},{"ID":"21245","post_content":"","post_title":"BPR350 (ITA) - Vesting of a capital gain in a trust beneficiary and deferral of its payment (Section 7C, paragraph 80(2) of Eighth Schedule)","collection_order":503,"collection":2031,"post_modified":"2020-10-15 18:01:33","post_date":"2020-10-15 18:01:33"},{"ID":"21247","post_content":"","post_title":"BPR351 (ITA) (STT) - Waiver of an intra group loan to, and subsequent liquidation distribution by a subsidiary (Section 10(1)(k), 47, 64FA, paragraph 12A, 43A of Eighth Schedule, section 8 of STT Act)","collection_order":504,"collection":2031,"post_modified":"2020-10-15 18:06:06","post_date":"2020-10-15 18:06:06"},{"ID":"21249","post_content":"","post_title":"BPR352 (ITA) - Taxation of employees participating in an option programme (\"Gross income\" definition, section 8C, paragraph 58 of Eighth Schedule)","collection_order":505,"collection":2031,"post_modified":"2020-10-15 18:08:44","post_date":"2020-10-15 18:08:44"},{"ID":"21254","post_content":"","post_title":"BPR353 (MPRA) - \u200bLinear adjustment of gross sales of unrefined mineral resource (Section 6(2), 6A, schedule 2 of MPRA)","collection_order":506,"collection":2031,"post_modified":"2020-10-15 18:12:39","post_date":"2020-10-15 18:12:39"},{"ID":"21257","post_content":"","post_title":"BPR354 (ITA) - \u200bCash grants to employee incentive trust and transfer of share awards to qualifying employees (\"Gross income\" definition, section 11(a), 23H, paragraph 11, 64E of Eighth Schedule)","collection_order":507,"collection":2031,"post_modified":"2020-10-15 18:23:16","post_date":"2020-10-15 18:23:16"},{"ID":"21785","post_content":"","post_title":"BPR355 (ITA) - \u200bAccrual of pension payments to a resident from a foreign pension fund (\"Gross income\" definition, section 10(1)(gC)(ii))","collection_order":508,"collection":2031,"post_modified":"2021-01-02 20:04:09","post_date":"2021-01-02 20:04:09"},{"ID":"21787","post_content":"","post_title":"BPR356 (ITA) - \u200bPreference share \u2013 hybrid equity instrument and third-party backed share (\"Equity share\", \"controlling group company\", \"equity instrument\", \"financial instrument\" definitions)","collection_order":509,"collection":2031,"post_modified":"2020-12-19 20:46:18","post_date":"2020-12-19 20:46:18"},{"ID":"22773","post_content":"","post_title":"BPR357 (ITA) - \u200bDonations to a foreign trust of property situated outside the Republic (Section 56)","collection_order":510,"collection":2031,"post_modified":"2021-05-01 20:50:04","post_date":"2021-05-01 20:50:04"},{"ID":"22775","post_content":"","post_title":"BPR358 (ITA) - \u200bAmalgamation of short and long-term insurers (Sections 11(a), 28, 44)","collection_order":511,"collection":2031,"post_modified":"2021-05-01 20:51:08","post_date":"2021-05-01 20:51:08"},{"ID":"22777","post_content":"","post_title":"BPR359 (ITA) - \u200bTransfer of reinsurance business from a resident company to a local branch of a foreign company (\"Gross income\" definition, section 11(a), 28)","collection_order":512,"collection":2031,"post_modified":"2021-05-01 20:52:12","post_date":"2021-05-01 20:52:12"},{"ID":"22779","post_content":"","post_title":"BPR360 (ITA) - \u200bInternal restructure followed by a disposal of shares to a BBBEE investor (\u201cContributed tax capital\", \"gross income\", \"group of companies\", sections 41, 24BA, 40CA, 42, 45, 55, 58)","collection_order":513,"collection":2031,"post_modified":"2021-05-01 20:53:21","post_date":"2021-05-01 20:53:21"},{"ID":"22781","post_content":"","post_title":"BPR361 (ITA) (STT) (TDA) (VAT) - Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party","collection_order":514,"collection":2031,"post_modified":"2021-05-01 20:54:37","post_date":"2021-05-01 20:54:37"},{"ID":"22964","post_content":"","post_title":"BPR362 (ITA) - Transfer of assets between share incentive trusts (\"Gross income\", \"donation\" definitions, paragraphs 13, 38 of Eighth Schedule)","collection_order":515,"collection":2031,"post_modified":"2021-07-25 10:04:37","post_date":"2021-07-25 10:04:37"},{"ID":"22967","post_content":"","post_title":"BPR363 (ITA) (VAT) - Value of a supply of services (\"Gross income\", \"remuneration\" definitions, paragraphs 2, 10 of Seventh Schedule, sections 7, 9, 10, 18 of VAT Act)","collection_order":516,"collection":2031,"post_modified":"2021-07-25 10:04:34","post_date":"2021-07-25 10:04:34"},{"ID":"22969","post_content":"","post_title":"BPR364 (ITA) - Extraordinary dividend followed by the dilution of shareholders\u2019 interest (paragraphs 43A, 64B of Eighth Schedule)","collection_order":517,"collection":2031,"post_modified":"2021-07-25 10:04:30","post_date":"2021-07-25 10:04:30"},{"ID":"22971","post_content":"","post_title":"BPR365 (ITA) - Interpretation and application of the de-grouping provision in section 45(4)(b) (\"Group of companies\", \"controlling group company\" definitions, section 41, 45)","collection_order":518,"collection":2031,"post_modified":"2021-07-25 10:04:27","post_date":"2021-07-25 10:04:27"},{"ID":"22973","post_content":"","post_title":"BPR366 (ITA) - Distribution in specie of shares (\"Dividend\", \"return of capital\" definition, paragraph 75 of Eighth Schedule)","collection_order":519,"collection":2031,"post_modified":"2021-07-25 10:04:23","post_date":"2021-07-25 10:04:23"},{"ID":"22975","post_content":"","post_title":"BPR367 (ETI) - Employment tax incentive (\"Employee\", \"qualifying employee\", \"monthly remuneration\" definition, section 2, 6 of ETI Act)","collection_order":520,"collection":2031,"post_modified":"2021-07-25 10:04:20","post_date":"2021-07-25 10:04:20"},{"ID":"23048","post_content":"","post_title":"BPR368 (ITA) - Payments made pursuant to an agreement relating to a permission to occupy (\"Donation\" definition, section 11(a), 23(g), 54, 55, 58)","collection_order":521,"collection":2031,"post_modified":"2021-11-06 21:54:55","post_date":"2021-11-06 21:54:55"},{"ID":"23055","post_content":"","post_title":"BPR369 (ITA) - Deductibility of interest incurred pursuant to liquidation of company (Section 11(a), 24J(2))","collection_order":522,"collection":2031,"post_modified":"2021-11-06 22:19:02","post_date":"2021-11-06 22:19:02"},{"ID":"23053","post_content":"","post_title":"BPR370 (ITA) (STT) (TDA) - Registration of shares in the name of beneficial holder (Section 54, 55, 57, 58, paragraph 11, 35 of Eighth Schedule, section 2 of STT Act, section 2 of TDA)","collection_order":523,"collection":2031,"post_modified":"2021-11-06 22:17:32","post_date":"2021-11-06 22:12:35"},{"ID":"23672","post_content":"","post_title":"BPR371 (ITA) - Public benefit activities carried on for the benefit of the general public (Section 30, \"public benefit organisation\" definition)","collection_order":524,"collection":2031,"post_modified":"2022-05-27 13:25:23","post_date":"2022-05-27 13:25:23"},{"ID":"23678","post_content":"","post_title":"BPR372 (ITA) - Withholding tax on foreign royalties (Section 6quat(1A))","collection_order":525,"collection":2031,"post_modified":"2022-05-27 13:34:36","post_date":"2022-05-27 13:34:36"},{"ID":"23670","post_content":"","post_title":"BPR373 (STT) - STT treatment of the proposed transfer of listed shares to the applicant in order to hedge its exposure under over-the-counter derivative transactions (Section 8(1)(q) of STT Act)","collection_order":526,"collection":2031,"post_modified":"2022-05-27 13:35:37","post_date":"2022-05-27 13:20:07"},{"ID":"23676","post_content":"","post_title":"BPR374 (ITA) - Determination of group of companies (\"Group of companies\" definition)","collection_order":527,"collection":2031,"post_modified":"2022-05-27 13:32:18","post_date":"2022-05-27 13:32:18"},{"ID":"23715","post_content":"","post_title":"BPR375 (ITA) - Unbundling of shares in a CFC (Sections 9D, 46(1), 46(2) and 46(5))","collection_order":528,"collection":2031,"post_modified":"2022-09-23 13:30:01","post_date":"2022-09-23 13:30:01"},{"ID":"23717","post_content":"","post_title":"BPR376 (ITA) (STT) - Corporate Restructuring (Sections 9C(6), 45, 54, 58(1), paragraphs 4, 12A, 13(1), 20(1), 32(2), 35(1), 38, 39 of Eighth Schedule, section 8 of STT Act)","collection_order":529,"collection":2031,"post_modified":"2022-09-23 13:31:04","post_date":"2022-09-23 13:31:04"},{"ID":"23719","post_content":"","post_title":"BPR377 (ITA) - Withholding of dividends tax at a reduced rate (Sections 64D and 64G(3))","collection_order":530,"collection":2031,"post_modified":"2022-09-23 13:31:56","post_date":"2022-09-23 13:31:56"},{"ID":"23721","post_content":"","post_title":"BPR378 (ITA) (STT) - Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Sections 9C, 42, para 61(3) of Eighth Sch, section 8 of STT)","collection_order":531,"collection":2031,"post_modified":"2022-09-23 13:32:43","post_date":"2022-09-23 13:32:43"},{"ID":"23744","post_content":"","post_title":"BPR379 (ITA) - Qualifying purpose (Sections 8E, 8EA)","collection_order":532,"collection":2031,"post_modified":"2022-10-24 20:14:22","post_date":"2022-10-24 20:14:22"},{"ID":"23733","post_content":"","post_title":"BPR380 (ITA) - Transfer of shares in resident company to non-resident holding company (Sections 9D, 64E, paragraphs 38, 39, 76B of Eighth Schedule of Act)","collection_order":533,"collection":2031,"post_modified":"2022-10-24 19:46:25","post_date":"2022-10-24 19:46:25"},{"ID":"23735","post_content":"","post_title":"BPR381 (STT) - Beneficial ownership in respect of back-to-back share transfers (Section 1 \u201ctransfer\u201d, \u201cunrestricted and security restricted stock account\u201d definitions, sections 2(1), 8(1)(q))","collection_order":534,"collection":2031,"post_modified":"2022-10-24 19:47:16","post_date":"2022-10-24 19:47:16"},{"ID":"23737","post_content":"","post_title":"BPR382 (ITA) - Rebate in respect of foreign taxes (Section 6quat, paragraphs 2, 35 of Eighth Schedule of Act)","collection_order":535,"collection":2031,"post_modified":"2022-10-24 19:48:13","post_date":"2022-10-24 19:48:13"},{"ID":"23769","post_content":"","post_title":"BPR383 (ITA) - Transfer of profits for group tax purposes between controlled foreign companies (Sections 9D(2A) and 9D(9))","collection_order":536,"collection":2031,"post_modified":"2022-11-23 21:23:37","post_date":"2022-11-23 21:23:37"},{"ID":"23767","post_content":"","post_title":"BPR384 (ITA) - Cession to special trust of the beneficiary\u2019s loan account (\"Donation\" definition, sections 54, 55, paragraphs 38, 39 of Eighth Schedule)","collection_order":537,"collection":2031,"post_modified":"2022-11-23 21:52:30","post_date":"2022-11-23 21:52:30"},{"ID":"23765","post_content":"","post_title":"BPR385 (ITA) - Use of preference share proceeds to fund employee share ownership plan (\"Gross income\", \"instrument\", sections 8E, 8EA, 10, 24J, 54, 58, 64F, 64G, paragraphs 19, 20, 38, 39, 43A, 80 of Eighth Schedule)","collection_order":538,"collection":2031,"post_modified":"2022-11-23 21:18:23","post_date":"2022-11-23 21:18:23"},{"ID":"23763","post_content":"","post_title":"BPR386 (ITA) - Share disposal between two employee share incentive trusts (\"Connected person\" definition, sections 54, 58(1), paragraph 38 of Eighth Schedule)","collection_order":539,"collection":2031,"post_modified":"2022-11-23 21:11:49","post_date":"2022-11-23 21:11:49"},{"ID":"23789","post_content":"","post_title":"BPR387 (ITA) - Attribution of nett income to a public benefit organisation (Sections 9D, 10(1)(cN))","collection_order":540,"collection":2031,"post_modified":"2022-12-28 19:59:26","post_date":"2022-12-28 19:59:26"},{"ID":"24123","post_content":"","post_title":"BPR388 (ITA) - Application of de-grouping rule following previous intra-group transactions under section 45 (\"Group of companies\", \"controlling group company\", \"controlled group company\" definitions, section 9D, 41, 45 of ITA)","collection_order":541,"collection":2031,"post_modified":"2023-01-30 11:40:06","post_date":"2023-01-30 11:40:06"},{"ID":"24174","post_content":"","post_title":"BPR389 (ITA) - Bursaries awarded by a resident company (\"Relative\" definition, section 10(1)(q), \u201ctaxable benefit\u201d definition, paragraph 2 of Seventh Schedule)","collection_order":542,"collection":2031,"post_modified":"2023-11-22 21:40:03","post_date":"2023-11-22 21:40:03"},{"ID":"24176","post_content":"","post_title":"BPR390 (ITA) (VAT) (TDA) - Disposal in anticipation of liquidation (Section 47, paragraph 12A of Eighth Schedule of ITA, section 8(25) of VAT Act, section 9(1)(l) of TDA)","collection_order":543,"collection":2031,"post_modified":"2023-07-07 09:53:16","post_date":"2023-07-07 09:53:16"},{"ID":"24178","post_content":"","post_title":"BPR391 (ITA) - Tax consequences of the termination of an en commandite partnership (\u201cAsset\u201d, \u201cdisposal\u201d, \u201cvalue shifting arrangement\u201d definitions, paragraph 11 of Eighth Schedule)","collection_order":544,"collection":2031,"post_modified":"2023-07-07 09:58:12","post_date":"2023-07-07 09:58:12"},{"ID":"24180","post_content":"","post_title":"BPR392 (ITA) - Sale of shares in a controlled foreign company (CFC) (Sections 9D(2A), 9H(3)(b))","collection_order":545,"collection":2031,"post_modified":"2023-07-07 09:59:54","post_date":"2023-07-07 09:59:54"},{"ID":"24182","post_content":"","post_title":"BPR393 (ITA) - Income tax consequences resulting consecutive asset-for-share transactions (\u201cTrading stock\u201d, 41(1) \u201ccapital asset\u201d, \"asset-for-share transactions\" definitions, \u201casset\", \u201ccapital asset\u201d of Eighth Schedule)","collection_order":546,"collection":2031,"post_modified":"2023-07-07 10:08:56","post_date":"2023-07-07 10:08:56"},{"ID":"24184","post_content":"","post_title":"BPR394 (ITA) - Instalment sale agreements and their sale to a non resident (\u201cGross income\u201d, 11(a), 23(g), 24(1), 24J(1) \u201cinterest\u201d definition, 50A \u201cinterest\u201d definition)","collection_order":547,"collection":2031,"post_modified":"2023-07-07 10:15:48","post_date":"2023-07-07 10:15:48"},{"ID":"24199","post_content":"","post_title":"BPR395 (ITA) (STT) - Termination of a venture capital company (Sections 12J, 44 of ITA, section 8(1)(a) of STT Act)","collection_order":548,"collection":2031,"post_modified":"2023-11-22 21:39:59","post_date":"2023-11-22 21:39:59"},{"ID":"24201","post_content":"","post_title":"BPR396 (ITA) - Settlement of shareholder\u2019s loans (Sections 8(4)(a), 8(4)(l), 19, paragraph 12A of Eighth Schedule of ITA)","collection_order":549,"collection":2031,"post_modified":"2023-11-22 21:16:41","post_date":"2023-11-22 21:16:41"},{"ID":"24203","post_content":"","post_title":"BPR397 (ITA) (STT) - Income tax, STT consequences of an amalgamation (\"Trading stock\", \"capital asset\", \"disposal\", \"amalgamation\", \"Transfer\" definitions, s 44, para 11 of 8th Sch, s 8 of STT)","collection_order":550,"collection":2031,"post_modified":"2023-11-22 21:25:58","post_date":"2023-11-22 21:25:58"},{"ID":"24206","post_content":"","post_title":"BPR398 (ITA) (STT) - Disposal of shares in a property development arrangement (\"Contributed tax capital\", \"gross income\", \"dividend\", \"equity share\", s 8E, 8EA, 40C, para 43A of ITA, s 1, 2, 6 of STT)","collection_order":551,"collection":2031,"post_modified":"2023-11-22 21:32:11","post_date":"2023-11-22 21:32:11"},{"ID":"24211","post_content":"","post_title":"BPR399 (ITA) - Asset-for-share transaction and replacement asset (Sections 8(4)(e), 12C, 42(7), paragraphs 10, 66 of Eighth Schedule)","collection_order":552,"collection":2031,"post_modified":"2023-12-23 20:12:09","post_date":"2023-12-23 20:12:09"},{"ID":"24213","post_content":"","post_title":"BPR400 (ITA) - Donations tax implications on the issue of shares at nominal value to enhance BBBEE credentials (Sections 54, 55, 56, 58 of ITA)","collection_order":553,"collection":2031,"post_modified":"2023-12-23 20:14:16","post_date":"2023-12-23 20:14:16"},{"ID":"24215","post_content":"","post_title":"BPR401 (ITA) - Leasehold improvement allowance (Section 11(h) of ITA)","collection_order":554,"collection":2031,"post_modified":"2023-12-23 20:16:25","post_date":"2023-12-23 20:16:25"},{"ID":"24217","post_content":"","post_title":"BPR402 (ITA) - Transfer of long-term insurance business to a local branch of a foreign reinsurer (Various short-term insurance definitions, sections 11(a), 25B, 28, 29A, paragraph 11 of Eighth Schedule)","collection_order":555,"collection":2031,"post_modified":"2023-12-23 20:21:45","post_date":"2023-12-23 20:21:45"},{"ID":"24219","post_content":"","post_title":"BPR403 (ITA) - Taxation of covered persons in respect of equity linked notes (Section 24JB)","collection_order":556,"collection":2031,"post_modified":"2023-12-23 20:24:04","post_date":"2023-12-23 20:24:04"},{"ID":"24706","post_content":"","post_title":"2023 Income Tax Legislation (OTL6)","collection_order":2,"collection":2535,"post_modified":"2024-01-27 19:11:35","post_date":"2024-01-27 19:11:35"},{"ID":"24117","post_content":"","post_title":"2022 Income Tax Legislation (OTL5)","collection_order":3,"collection":2535,"post_modified":"2023-01-30 11:13:19","post_date":"2023-01-30 11:13:19"},{"ID":"23071","post_content":"","post_title":"2021 Income Tax Legislation (OTL4)","collection_order":4,"collection":2535,"post_modified":"2022-01-10 10:30:05","post_date":"2022-01-10 10:30:05"},{"ID":"21791","post_content":"","post_title":"2020 Income Tax Legislation (OTL3)","collection_order":5,"collection":2535,"post_modified":"2021-01-02 20:02:35","post_date":"2021-01-02 20:02:35"},{"ID":"20171","post_content":"","post_title":"2019 Income Tax Legislation (OTL2)","collection_order":6,"collection":2535,"post_modified":"2020-02-21 11:10:14","post_date":"2020-02-21 11:10:14"},{"ID":"20169","post_content":"","post_title":"2018 Income Tax Legislation (OTL1)","collection_order":7,"collection":2535,"post_modified":"2020-02-21 11:10:18","post_date":"2020-02-21 11:10:18"},{"ID":"24870","post_content":"","post_title":"2023 Explanatory Memorandum (OTL008)","collection_order":8,"collection":2535,"post_modified":"2024-04-09 19:45:50","post_date":"2024-04-09 19:45:50"},{"ID":"24119","post_content":"","post_title":"2022 Explanatory Memorandum (OTL007)","collection_order":9,"collection":2535,"post_modified":"2023-01-30 11:14:07","post_date":"2023-01-30 11:14:07"},{"ID":"23729","post_content":"","post_title":"2021 Explanatory Memorandum (OTL006)","collection_order":10,"collection":2535,"post_modified":"2022-09-23 13:54:12","post_date":"2022-09-23 13:54:12"},{"ID":"22447","post_content":"

2020 Explanatory Memorandum (OTL005)<\/p>\n","post_title":"2020 Explanatory Memorandum (OTL005)","collection_order":11,"collection":2535,"post_modified":"2021-03-14 13:10:03","post_date":"2021-03-14 11:42:36"},{"ID":"22449","post_content":"

2019 Explanatory Memorandum (OTL004)<\/p>\n","post_title":"2019 Explanatory Memorandum (OTL004)","collection_order":12,"collection":2535,"post_modified":"2021-03-14 13:10:28","post_date":"2021-03-14 11:44:40"},{"ID":"22443","post_content":"

2018 Explanatory Memorandum (OTL003)<\/p>\n","post_title":"2018 Explanatory Memorandum (OTL003)","collection_order":13,"collection":2535,"post_modified":"2021-03-26 06:50:55","post_date":"2021-03-14 11:41:23"},{"ID":"22441","post_content":"

2017 Explanatory Memorandum (OTL002)<\/p>\n","post_title":"2017 Explanatory Memorandum (OTL002)","collection_order":14,"collection":2535,"post_modified":"2021-03-14 13:08:38","post_date":"2021-03-14 11:40:42"},{"ID":"22439","post_content":"

2016 Explanatory Memorandum (OTL001)<\/p>\n","post_title":"2016 Explanatory Memorandum (OTL001)","collection_order":15,"collection":2535,"post_modified":"2021-03-14 13:08:14","post_date":"2021-03-14 11:40:20"},{"ID":"20571","post_content":"","post_title":"RGN226 - 2020 - Amendment to item no. 412.09\/00.00\/01.00 in paragraph 8 of Schedule 1 to the VAT Act (28\/2\/2020)","collection_order":2,"collection":2506,"post_modified":"2020-03-17 21:40:21","post_date":"2020-03-17 21:40:21"},{"ID":"20109","post_content":"","post_title":"RGN429 - 2019 - Regulations prescribing \"electronic services\" for the purpose of the VAT Act (18\/3\/2019) - Includes: Consolidated Regulations and Explanatory Memorandum","collection_order":3,"collection":2506,"post_modified":"2020-02-15 21:52:02","post_date":"2020-02-13 19:51:55"},{"ID":"20113","post_content":"","post_title":"RGN447 - 2015 - Regulations made in terms of section 74(1) read with section 23 - Requirements that must be met by a person applying for registration as a VAT vendor (29\/5\/2015)","collection_order":4,"collection":2506,"post_modified":"2020-02-15 21:52:20","post_date":"2020-02-13 19:51:46"},{"ID":"20111","post_content":"","post_title":"RGN446 - 2015 - Regulations made in terms of section 74(1) read with section 23 - Registration of VAT vendors (29\/5\/2015)","collection_order":5,"collection":2506,"post_modified":"2020-02-15 21:53:43","post_date":"2020-02-13 19:45:08"},{"ID":"20107","post_content":"","post_title":"RGN316 - 2014 - VAT Export Regulations - Regulations under section 74(1) read with paragraph (d) of the definition of \"exported\" in section 1(1) of the VAT Act (2\/5\/2014)","collection_order":6,"collection":2506,"post_modified":"2020-03-18 20:42:27","post_date":"2020-02-13 19:52:00"},{"ID":"20153","post_content":"","post_title":"RGN288 - 2014 - Amendment of para 8 of Sch. 1 - Insertion of item 460.23 to provide for an exemption from levying of VAT on equipment imported for exploration for, or production of, petroleum","collection_order":7,"collection":2506,"post_modified":"2020-02-16 22:12:02","post_date":"2020-02-16 22:12:02"},{"ID":"20103","post_content":"","post_title":"RGN221 - 2014 - Regulations prescribing services for the purpose of the definition of \"electronic services\" in section 1 of the VAT Act (1\/6\/2014) - Includes Media Release by National Treasury","collection_order":8,"collection":2506,"post_modified":"2020-02-15 21:51:23","post_date":"2020-02-13 19:52:13"},{"ID":"20094","post_content":"","post_title":"RGN1072 - 2012 - Amendment of paragraph 8 of Schedule 1 to the VAT Act in terms of section 74(3)(a) to insert item 414.00 as a consequence of the amendment in Sch. 4 to the Customs and Excise Act (1\/11\/2012)","collection_order":9,"collection":2506,"post_modified":"2020-02-15 21:50:26","post_date":"2020-02-13 19:52:36"},{"ID":"20119","post_content":"","post_title":"RGN995 - 2012 - Amendment of item 470.00 in paragraph 8 of Schedule 1 to the VAT Act, as a consequence of the amendment of rebate item 470.00 in Sch. 4 to the Customs and Excise Act (7\/12\/2012)","collection_order":10,"collection":2506,"post_modified":"2020-02-15 21:53:23","post_date":"2020-02-13 19:51:30"},{"ID":"20115","post_content":"","post_title":"RGN506 - 2012 - Amendment in para. 8 for Note 2(a) to item 470.00 to regulate VAT exemption on import of goods for processing, etc. or for manufacture for export - amendment Sch. 4 of C&E Act (6\/7\/2012)","collection_order":11,"collection":2506,"post_modified":"2020-02-15 21:52:42","post_date":"2020-02-13 19:51:41"},{"ID":"20155","post_content":"","post_title":"RGN291 - 2011 - Time of making of certain payments of VAT prescribed in terms of para. (iv) of proviso to s. 28(1) (1\/4\/2011)","collection_order":12,"collection":2506,"post_modified":"2020-02-16 22:07:26","post_date":"2020-02-16 22:07:26"},{"ID":"20135","post_content":"","post_title":"RGN290 - 2011 - Manner of submission of certain returns and payments of VAT prescribed in para. (v) of proviso to s. 28(1) - From 1\/5\/2011 limits on payments by cheque, some vendors to pay electronically","collection_order":13,"collection":2506,"post_modified":"2020-02-16 21:59:10","post_date":"2020-02-16 21:59:10"},{"ID":"20098","post_content":"","post_title":"RGN157 - 2011 - Amendment of Sch. 1 to the VAT Act - Amendment in paragraph 8 of item 407.00 in consequence of the amendment of rebate item 407.00 in Sch. 4 to the Customs and Excise Act (1\/3\/2011)","collection_order":14,"collection":2506,"post_modified":"2020-02-15 21:51:03","post_date":"2020-02-13 19:52:24"},{"ID":"20096","post_content":"","post_title":"RGN154 - \u200b2011 - Amendment of Schedule 1 to the VAT Act (1\/3\/2011)","collection_order":15,"collection":2506,"post_modified":"2020-02-15 21:50:45","post_date":"2020-02-13 19:52:30"},{"ID":"20573","post_content":"","post_title":"RGN211 - 2010 - Regulations prescribing the period within which tax payable in terms of section 8(3) shall be paid - as six months - section 8(2) (19\/3\/2010)","collection_order":16,"collection":2506,"post_modified":"2020-03-17 21:59:53","post_date":"2020-03-17 21:59:53"},{"ID":"20100","post_content":"","post_title":"RGN169 - 2010 - Withdrawal of the regulations to calculate the tax payable in terms of a small retailers VAT package - section 16(1) of the VAT Act (1\/3\/2010)","collection_order":17,"collection":2506,"post_modified":"2020-02-15 21:54:23","post_date":"2020-02-13 19:40:06"},{"ID":"20149","post_content":"","post_title":"RGN766 - 2009 - Amendment of the passenger allowances in items 407.00 and 407.02 in para. 8 to Sch. 1 due to the amendment of the duty free allowances for passengers in Sch. 4 to the C&E Act","collection_order":18,"collection":2506,"post_modified":"2020-02-16 22:12:13","post_date":"2020-02-16 22:12:13"},{"ID":"20117","post_content":"","post_title":"RGN958 - 2007 - Amendment of Item 498.00 in para. 8 of Sch. 1 of VAT Act, for exemption VAT on import of goods by a Customs Controlled Area Enterprise or Industrial Development Zone operator (12\/10\/2007)","collection_order":19,"collection":2506,"post_modified":"2020-02-15 21:53:05","post_date":"2020-02-13 19:51:36"},{"ID":"20143","post_content":"","post_title":"RGN271 - 2007 - Fixing the amount of tax in dispute for purposes of appeal to the Tax Board (1\/5\/2007)","collection_order":20,"collection":2506,"post_modified":"2020-02-16 22:12:28","post_date":"2020-02-16 22:12:28"},{"ID":"20576","post_content":"","post_title":"RGN361 - 2007 - Circumstances for waiver of any amount of additional tax, penalty or interest payable in terms of the Small Business Tax Amnesty and Amendment of Taxation Laws Act (20\/4\/2007)","collection_order":21,"collection":2506,"post_modified":"2020-03-18 20:37:54","post_date":"2020-03-18 20:37:54"},{"ID":"20105","post_content":"","post_title":"RGN270 - 2007 - Transitional arrangements for municipalities following deletion of para. (c) of definition of \"enterprise\", the zero-rating of municipal rates and other amendments (28\/3\/2007)","collection_order":22,"collection":2506,"post_modified":"2020-02-15 21:54:00","post_date":"2020-02-13 19:42:28"},{"ID":"20151","post_content":"","post_title":"RGN558 - 2006 - amendment of item no. 412.10\/00.00\/01.00 of Sch. 1 to the VAT Act in terms of Sec. 74(3)(a) due to amendment of rebate item 412.10\/00.00\/01.00 in Sch. 4 of Customs and Excise Act","collection_order":23,"collection":2506,"post_modified":"2020-02-16 22:12:08","post_date":"2020-02-16 22:12:08"},{"ID":"20163","post_content":"","post_title":"RGN1123 - 2005 - Fixing of amount for purposes of appeals to specially constituted Board in terms of section 33A (1\/12\/2005)","collection_order":24,"collection":2506,"post_modified":"2020-02-16 22:11:34","post_date":"2020-02-16 22:11:34"},{"ID":"20139","post_content":"","post_title":"RGN112 - 2005 - Determination of welfare activities for purposes of the definition of 'welfare organisation' in section 1 (1\/2\/2005)","collection_order":25,"collection":2506,"post_modified":"2020-02-16 22:12:38","post_date":"2020-02-16 22:12:38"},{"ID":"20157","post_content":"","post_title":"RGN1429 - 2005 - Fixing the amount of tax in dispute for purposes of appeal to the Tax Board (1\/1\/2005)","collection_order":26,"collection":2506,"post_modified":"2020-02-16 22:11:54","post_date":"2020-02-16 22:11:54"},{"ID":"20141","post_content":"","post_title":"RGN312 - 2004 - Prescribing of procedures for submitting returns in electronic format and requirements for electronic signatures in terms of section 28(7) (28\/3\/2004)","collection_order":27,"collection":2506,"post_modified":"2020-02-16 22:12:33","post_date":"2020-02-16 22:12:33"},{"ID":"20159","post_content":"","post_title":"RGN111 - 2003 - Amendment of the passenger allowances in items 407.00 and 407.02 in para. 8 of Sch. 1 due to the amendment of the duty free allowances in Sch. 4 to the C&E Act (17\/1\/2003)","collection_order":28,"collection":2506,"post_modified":"2020-02-16 22:11:46","post_date":"2020-02-16 22:11:46"},{"ID":"20161","post_content":"","post_title":"RGN1160 - 2002 - Determination of interest rate for purposes of the definition of \"prescribed rate\" in section 1 (1\/10\/2002)","collection_order":29,"collection":2506,"post_modified":"2020-02-16 22:11:40","post_date":"2020-02-16 22:11:40"},{"ID":"20145","post_content":"","post_title":"RGN2761 - 1998 - Export incentive scheme in terms of paragraph (d) of the definition of 'exported' in section 1 (13\/11\/1998)","collection_order":30,"collection":2506,"post_modified":"2020-02-16 22:12:22","post_date":"2020-02-16 22:12:22"},{"ID":"20147","post_content":"","post_title":"RGN2835 - 1991 - Directions for purposes of section 10(8) and (13) - fringe benefits - motor vehicles (22\/11\/1991)","collection_order":31,"collection":2506,"post_modified":"2020-02-16 22:12:17","post_date":"2020-02-16 22:12:17"},{"ID":"20568","post_content":"","post_title":"SARS Comprehensive Guide to Capital Gains Tax - v9 - (SGD001)","collection_order":2,"collection":2540,"post_modified":"2022-08-01 20:49:51","post_date":"2020-03-16 20:26:40"},{"ID":"21239","post_content":"","post_title":"SARS Comprehensive Guide to Dividends Tax - v5 - (SGD002)","collection_order":3,"collection":2540,"post_modified":"2022-08-01 20:50:12","post_date":"2020-10-15 12:46:07"},{"ID":"22426","post_content":"

SARS Dispute Resolution Guide (SGD003)<\/p>\n","post_title":"SARS Dispute Resolution Guide (SGD003)","collection_order":4,"collection":2540,"post_modified":"2021-03-14 12:06:46","post_date":"2021-03-14 10:57:57"},{"ID":"22785","post_content":"","post_title":"SARS Guide for Employers in respect of Allowances - 2022 - (SGD004)","collection_order":5,"collection":2540,"post_modified":"2022-08-01 20:50:40","post_date":"2021-06-09 20:44:19"},{"ID":"22787","post_content":"","post_title":"SARS Guide for Employers in respect of Employees' Tax - 2022 - (SGD005)","collection_order":6,"collection":2540,"post_modified":"2022-08-01 20:50:59","post_date":"2021-06-09 20:18:12"},{"ID":"22789","post_content":"","post_title":"SARS Guide for Employers in respect of Fringe Benefits - (SGD006)","collection_order":7,"collection":2540,"post_modified":"2021-06-09 20:18:44","post_date":"2021-06-09 20:18:44"},{"ID":"22791","post_content":"","post_title":"SARS Guide on Taxation of Foreigners Working in South Africa (SGD007)","collection_order":8,"collection":2540,"post_modified":"2021-06-09 20:43:13","post_date":"2021-06-09 20:19:14"},{"ID":"23059","post_content":"","post_title":"SARS Guide on Taxation in South Africa - 2023 (SGD008)","collection_order":9,"collection":2540,"post_modified":"2023-11-22 21:42:27","post_date":"2021-11-13 20:42:55"},{"ID":"24872","post_content":"","post_title":"SARS Tax Guide 2024 (SGD0008)","collection_order":10,"collection":2540,"post_modified":"2024-04-09 19:50:09","post_date":"2024-04-09 19:50:09"},{"ID":"24155","post_content":"","post_title":"SARS Tax Guide 2023 (SGD0007)","collection_order":11,"collection":2540,"post_modified":"2023-03-22 21:40:15","post_date":"2023-03-22 21:40:15"},{"ID":"23629","post_content":"","post_title":"SARS Tax Guide 2022 (SGD0006)","collection_order":12,"collection":2540,"post_modified":"2022-04-25 12:23:18","post_date":"2022-04-25 12:23:18"},{"ID":"22437","post_content":"

SARS Tax Guide 2021 (SGD0005)<\/p>\n","post_title":"SARS Tax Guide 2021 (SGD0005)","collection_order":13,"collection":2540,"post_modified":"2021-03-14 13:10:55","post_date":"2021-03-14 11:45:16"},{"ID":"22435","post_content":"

SARS Tax Guide 2020 (SGD0004)<\/p>\n","post_title":"SARS Tax Guide 2020 (SGD0004)","collection_order":14,"collection":2540,"post_modified":"2021-03-14 13:11:16","post_date":"2021-03-14 11:45:19"},{"ID":"22433","post_content":"

SARS Tax Guide 2019 (SGD0003)<\/p>\n","post_title":"SARS Tax Guide 2019 (SGD0003)","collection_order":15,"collection":2540,"post_modified":"2021-03-14 13:07:45","post_date":"2021-03-14 11:01:03"},{"ID":"22431","post_content":"

SARS Tax Guide 2018 (SGD0002)<\/p>\n","post_title":"SARS Tax Guide 2018 (SGD0002)","collection_order":16,"collection":2540,"post_modified":"2021-03-14 13:07:21","post_date":"2021-03-14 11:00:25"},{"ID":"22428","post_content":"

SARS Tax Guide 2017 (SGD0001)<\/p>\n","post_title":"SARS Tax Guide 2017 (SGD0001)","collection_order":17,"collection":2540,"post_modified":"2021-03-14 13:06:52","post_date":"2021-03-14 10:59:14"},{"ID":"21302","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11837) dated 30 November 2020.<\/strong><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

EMPLOYMENT TAX INCENTIVE ACT 26 OF 2013<\/strong><\/p>\n

<\/p>\n

(ASSENTED TO 17 DECEMBER, 2013)<\/p>\n

<\/p>\n

[<\/em>Commencement date: 1 January, 2014]<\/em><\/p>\n

[English text signed by the President]<\/em><\/p>\n

<\/p>\n

as amended by<\/strong><\/p>\n

<\/p>\n

Taxation Laws Amendment Act 43 of 2014<\/p>\n

Taxation Laws Amendment Act 25 of 2015<\/p>\n

Taxation Laws Amendment\u00a0Act 15 of 2016<\/p>\n

Taxation Laws Amendment\u00a0Act 17 of 2017<\/p>\n

Taxation Laws Amendment Act 23 of 2018<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019<\/p>\n

Taxation Laws Amendment Act 34 of 2019<\/p>\n

Disaster Management Tax Relief Act 13 of 2020<\/p>\n

Tax Administration Laws Amendment Act 16 of 2022<\/span><\/span><\/span><\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022<\/span><\/span><\/span><\/p>\n


<\/p>\n

To report an issue, please contact us at service@hApp-e-tax.co.za<\/span><\/strong><\/p>\n

<\/p>\n

ACT<\/strong><\/p>\n

<\/p>\n

To provide for an employment tax incentive in the form of an amount by which employees\u2019 tax may be reduced; to allow for a claim and payment of an amount where employees\u2019 tax cannot be reduced; and to provide for matters connected therewith.<\/strong><\/p>\n

<\/p>\n

PREAMBLE<\/strong><\/p>\n

<\/p>\n

SINCE <\/strong>the unemployment rate in the Republic is of concern to government;<\/p>\n

AND SINCE<\/strong> government recognises the need to share the costs of expanding job opportunities with the private sector;<\/p>\n

AND SINCE<\/strong> government wishes to support employment growth by focusing on labour market activation, especially in relation to young work seekers;<\/p>\n

AND SINCE<\/strong> government is desirous of instituting an employment tax incentive,<\/p>\n","post_title":"ARRANGEMENT OF SECTIONS (ETI)","collection_order":2,"collection":2640,"post_modified":"2024-01-20 21:36:47","post_date":"2020-10-23 10:00:25"},{"ID":"21304","post_content":"

ARRANGEMENT OF ACT<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Definitions<\/a><\/p>\n

<\/p>\n

Part I<\/strong>
Employment tax incentive<\/strong><\/p>\n

<\/p>\n

Section 2 \u2013 Instituting of employment tax incentive<\/a><\/p>\n

<\/p>\n

Part II<\/strong>
Eligible employers and qualifying employees<\/strong><\/p>\n

<\/p>\n

Section 3 \u2013 Eligible employers<\/a><\/p>\n

Section 4 \u2013 Compliance with wage regulating measures<\/a><\/p>\n

Section 5 \u2013 Penalty and disqualification in respect of displacement<\/a><\/p>\n

Section 6 \u2013 Qualifying employees<\/a><\/p>\n

<\/p>\n

Part III<\/strong>
Determining amount of employment tax incentive<\/strong><\/p>\n

<\/p>\n

Section 7 \u2013 Determining amount of employment tax incentive<\/a><\/p>\n

Section 7A \u2013 Minister may announce altered amounts<\/a><\/p>\n

Section 8 \u2013 Unavailability of employment tax incentive for reducing employees\u2019 tax<\/a><\/p>\n

Section 9 \u2013 Roll-over of amounts<\/a><\/p>\n

Section 10 \u2013 Refund\ufeff<\/a><\/p>\n

<\/p>\n

Part IV<\/strong>
Miscellaneous<\/strong><\/p>\n

<\/p>\n

Section 11 \u2013 Reporting<\/a><\/p>\n

Section 12 \u2013 Cessation of employment tax incentive<\/a><\/p>\n

Section 13 \u2013 Amendment of laws<\/a><\/p>\n

Section 14 \u2013 Short title and commencement<\/a><\/p>\n

Schedule<\/a><\/p>\n

<\/p>\n

BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:<\/p>\n","post_title":"Index to ETI","collection_order":3,"collection":2640,"post_modified":"2024-01-20 21:26:24","post_date":"2020-10-23 10:01:01"},{"ID":"21306","post_content":"

1\u00a0\u00a0\u00a0\u00a0\u00a0Definitions<\/span><\/strong><\/p>\n


<\/span><\/strong><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0In this Act, unless the context indicates otherwise-<\/span><\/p>\n","post_title":"Section 1 (ETI) - Definitions","collection_order":4,"collection":2640,"post_modified":"2020-11-23 21:32:38","post_date":"2020-10-23 10:10:14"},{"ID":"21469","post_content":"

\u201cassociated person\u201d,\u00a0<\/strong>in relation to an employer-<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0where the employer is a company, means any other company which is associated with that employer by reason of the fact that both companies are managed or controlled directly or indirectly by substantially the same persons;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0where the employer is not a company, means any company which is managed or controlled directly or indirectly by the employer or by any partnership of which the employer is a member; or<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0where the employer is a natural person, means any relative of that employer;<\/span><\/p>\n","post_title":"\u201cAssociated person\u201d definition of section 1 of ETI","collection_order":5,"collection":2640,"post_modified":"2020-11-23 21:32:32","post_date":"2020-11-23 21:15:22"},{"ID":"21472","post_content":"

\u201ccompany\u201d\u00a0<\/strong>means a company as defined in\u00a0section 1\u00a0of the Companies Act, 2008 (Act 71 of 2008);<\/p>\n","post_title":"\"Company\" definition of section 1 of ETI","collection_order":6,"collection":2640,"post_modified":"2020-11-23 21:32:52","post_date":"2020-11-23 21:19:12"},{"ID":"21474","post_content":"

\u201cemployee\u201d\u00a0<\/strong>means a natural person-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0who works for another person and in any other manner directly or indirectly assists in carrying on or conducting the business of that other person;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0who receives, or is entitled to receive remuneration from that other person; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0who is documented in the records of that other person as envisaged in the record keeping provisions in section 31 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997),<\/span><\/p>\n

<\/p>\n

but does not include an independent contractor;<\/p>\n

[Definition of \u201cemployee\u201d substituted by\u00a0section 58(1)(a)\u00a0of\u00a0Act 20 of 2021\u00a0effective on 1 March, 2022 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"\"Employee\" definition of section 1 of ETI","collection_order":7,"collection":2640,"post_modified":"2023-01-26 21:32:43","post_date":"2020-11-23 21:19:45"},{"ID":"21476","post_content":"

\u201cemployees\u2019 tax\u201d\u00a0<\/strong>means the amount deducted or withheld and that must be paid over to the Commissioner for the South African Revenue Service by virtue of paragraph 2(1) of the Fourth Schedule to the Income Tax Act;<\/p>\n","post_title":"\"Employees' tax\" definition of section 1 of ETI","collection_order":8,"collection":2640,"post_modified":"2020-11-23 21:36:07","post_date":"2020-11-23 21:20:24"},{"ID":"21478","post_content":"

\u201cIncome Tax Act\u201d\u00a0<\/strong>means the Income Tax Act, 1962 (Act 58 of 1962);<\/p>\n","post_title":"\"Income Tax Act\" definition of section 1 of ETI","collection_order":9,"collection":2640,"post_modified":"2020-11-23 21:38:21","post_date":"2020-11-23 21:20:57"},{"ID":"21480","post_content":"

\u201cLabour Relations Act\u201d\u00a0<\/strong>means the Labour Relations Act, 1995 (Act 66 of 1995);<\/p>\n","post_title":"\"Labour Relations Act\" definition of section 1 of ETI","collection_order":10,"collection":2640,"post_modified":"2020-11-23 21:38:18","post_date":"2020-11-23 21:21:28"},{"ID":"21482","post_content":"

\u201cmonthly remuneration\u201d<\/strong>\u2013<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0where an employer employs and pays remuneration to a qualifying employee for at least 160 hours in a month, means the amount paid or payable to the qualifying employee by the employer in respect of a month; or;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0where the employer employs a qualifying employee and pays remuneration to that employee for less than 160 hours in a month, means an amount calculated in terms of section 7(5):<\/span><\/p>\n

<\/p>\n

Provided that in determining the remuneration paid or payable, an amount other than a cash payment that is due and payable to the employee after having accounted for deductions in terms of\u00a0section 34(1)(b)\u00a0of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997), must be disregarded;<\/p>\n

[Definition of \u201cmonthly remuneration\u201d substituted by\u00a0section 112(1)\u00a0of\u00a0Act 43 of 2014, amended by\u00a0section 93(1)\u00a0of\u00a0Act 15 of 2016\u00a0and substituted by\u00a0section\u00a02(1)(a)-(d) of\u00a0Act 13 of 2020\u00a0and by\u00a0section 58(1)(b)\u00a0of\u00a0Act 20 of 2021\u00a0effective on 1 March, 2022 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"\"Monthly remuneration\" definition of section 1 of ETI","collection_order":11,"collection":2640,"post_modified":"2023-01-26 21:32:51","post_date":"2020-11-23 21:22:07"},{"ID":"21484","post_content":"

\u201cqualifying employee\u201d\u00a0<\/strong>means an employee contemplated in\u00a0section 6<\/a>;<\/p>\n","post_title":"\"Qualifying employee\" definition of section 1 of ETI","collection_order":12,"collection":2640,"post_modified":"2020-11-23 21:41:05","post_date":"2020-11-23 21:22:46"},{"ID":"21486","post_content":"

\u201cspecial economic zone\u201d\u00a0<\/strong>means a special economic zone as defined in\u00a0section 12R (1)\u00a0of the Income Tax Act;<\/p>\n

[Definition of \u201cspecial economic zone\u201d substituted by\u00a0section 78(1)\u00a0of\u00a0Act 34 of 2019\u00a0effective on 1\u00a0March, 2020]<\/span><\/p>\n","post_title":"\"Special economic zone\" definition of section 1 of ETI","collection_order":13,"collection":2640,"post_modified":"2020-11-23 21:41:01","post_date":"2020-11-23 21:23:24"},{"ID":"21488","post_content":"

\u201cTax Administration Act\u201d\u00a0<\/strong>means the Tax Administration Act, 2011 (Act 28 of 2011);<\/p>\n","post_title":"\"Tax Administration Act\" definition of section 1 of ETI","collection_order":14,"collection":2640,"post_modified":"2020-11-23 21:41:23","post_date":"2020-11-23 21:24:15"},{"ID":"21490","post_content":"

\u201cwage\u201d\u00a0<\/strong>means wage as defined in\u00a0section 1\u00a0of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997).<\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0For the purposes of the definition of \u201cmonthly remuneration\u201d in subsection (1), \u201cremuneration\u201d has the meaning ascribed to it in paragraph (1) of the Fourth Schedule to the Income Tax Act.<\/span><\/p>\n


<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0\u00a0For the purposes of paragraph (c<\/em>)\u00a0of the definition of \u201cassociated person\u201d in\u00a0subsection (1)\u00a0\u201crelative\u201d, in relation to any person, means the spouse of that person or anybody related to him or her or to his or her spouse within the third degree of consanguinity, or any spouse of anybody so related.<\/span><\/p>\n","post_title":"\"Wage\" definition of section 1 of ETI","collection_order":15,"collection":2640,"post_modified":"2020-11-28 17:52:05","post_date":"2020-11-23 21:24:46"},{"ID":"21320","post_content":"

Part I
\nEmployment tax incentive<\/em><\/strong><\/p>\n

\u00a0<\/p>\n

2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Instituting of employment tax incentive<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0An incentive, called the employment tax incentive, in order to encourage employment creation is hereby instituted.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0If an employer is eligible to receive the employment tax incentive in respect of a qualifying employee in respect of a month, that employer may reduce the employees\u2019 tax payable by that employer in an amount determined in terms of section 7<\/a> or receive payment of an amount contemplated in section 10<\/a>(2), unless section 8<\/a> applies.<\/span><\/p>\n","post_title":"Section 2 (ETI) - Instituting of employment tax incentive","collection_order":16,"collection":2640,"post_modified":"2020-11-28 20:37:06","post_date":"2020-10-23 10:05:07"},{"ID":"21322","post_content":"

3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Eligible employers<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

An employer is eligible to receive the employment tax incentive if the employer-<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0is registered for the purposes of the withholding and payment of employees\u2019 tax by virtue of paragraph 15 of the Fourth Schedule to the Income Tax Act; and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0is not-<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the government of the Republic in the national, provincial or local sphere;<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0a public entity that is listed in Schedule 2 or 3 to the Public Finance Management Act, 1999 (Act 1 of 1999), other than those public entities that the Minister of Finance may designate by notice in the Gazette on such conditions as the Minister of Finance may prescribe by regulation;<\/span><\/p>\n

\u00a0<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0a municipal entity defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act 32 of 2000); and<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0is not disqualified from receiving the incentive\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0by the Minister of Finance in accordance with section 5<\/a>(1)(b), due to the displacement of an employee by virtue of section 5<\/a>(2); or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0by not meeting such conditions as the Minister of Finance, after consultation with the Minister of Labour, may prescribe by regulation, including\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0\u00a0\u00a0conditions based on requirements in respect of the training of employees; and<\/span><\/p>\n

\u00a0<\/p>\n

(bb)\u00a0\u00a0\u00a0conditions based on the classification of trade in the most recent Standard Industrial Classification Code issued by Statistics South Africa.<\/span><\/p>\n","post_title":"Section 3 (ETI) - Eligible employers","collection_order":17,"collection":2640,"post_modified":"2020-11-28 20:38:17","post_date":"2020-10-23 10:05:32"},{"ID":"21324","post_content":"

4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Compliance with wage regulating measures<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0An employer is not eligible to receive the employment tax incentive in respect of an employee in respect of a month if the wage paid to that employee in respect of that month is less than-<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the higher of the amount payable by virtue of a wage regulating measure applicable to that employer or the amount contemplated in section 4(1) of the National Minimum Wage Act, 2018 (Act 9 of 2018), or Schedule 2 to that Act; or<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0if the amount of the wage payable to an employee by an employer is not subject to any wage regulating measure or not subject to section 3 of the National Minimum Wage Act, 2018 (Act 9 of 2018), or exempt under section 15 of that Act-<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0where the employee is employed and paid remuneration for at least 160 hours in a month, the amount of R2 000 in respect of a month; or<\/span><\/p>\n


<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0where the employee is employed and paid remuneration for less than 160 hours in a month, an amount that bears to the amount of R2 000 the same ratio as 160 hours bears to the number of hours that the employee was employed for and paid remuneration by that employer in that month.<\/span><\/p>\n

[Subsection (1)\u00a0amended by 113(1) of\u00a0Act 43 of 2014, by\u00a0section 141(1)\u00a0of\u00a0Act 25 of 2015, by\u00a0section 94(1)\u00a0of\u00a0Act 15 of 2016, by\u00a0section 91(1)(a)\u00a0of\u00a0Act 17 of 2017\u00a0and by\u00a0section 79(1)(a)\u00a0and\u00a0(b)\u00a0of\u00a0Act 34 of 2019\u00a0and substituted by\u00a0section\u00a03(1)(a)-(d) of\u00a0Act 13 of 2020\u00a0deemed effective on 1 December, 2021 and applicable in respect of remuneration paid on or after that date]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0If an employer receives the employment tax incentive in respect of an employee despite not being eligible by reason of subsection (1), that employer must pay a penalty to the South African Revenue Service in an amount equal to 100 per cent of the employment tax incentive received in respect of that employee in respect of each month that the employer received the employment tax incentive.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0For the purposes of this section \u201cwage regulating measure\u201d\u00a0<\/strong>means\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0a collective agreement as contemplated in section 23 of the Labour Relations Act;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0a sectoral determination as contemplated in section 51 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997); or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0a binding bargaining council agreement as contemplated in section 31 of the Labour Relations Act, including where such agreement is extended by reason of a determination of the Minister of Labour in terms of section 32 of that Act.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0For the purposes of this section, \u201chours\u201d means \u201cordinary hours\u201d as defined in section 1 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997).<\/span><\/p>\n

[Subsection (4)\u00a0added by\u00a0section 91(1)(b)\u00a0of\u00a0Act 17 of 2017\u00a0effective on 1 March, 2018]<\/span><\/p>\n","post_title":"Section 4 (ETI) - Compliance with wage regulating measures","collection_order":18,"collection":2640,"post_modified":"2022-03-12 20:43:53","post_date":"2020-10-23 10:05:57"},{"ID":"21326","post_content":"

<\/strong>5<\/strong> \u00a0\u00a0 \u00a0 <\/strong>Penalty and disqualification in respect of displacement<\/strong><\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Where an employer is deemed to have displaced an employee as contemplated in subsection (2), that employer-<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0must pay a penalty to the South African Revenue Service in an amount of R30 000 in respect of the employee that is displaced; and<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0may be disqualified from receiving the employment tax incentive by the Minister of Finance by notice in the Gazette after taking into account-<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the number of employees that have been displaced by the employer; and<\/span><\/p>\n


<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the effect that the disqualification may directly or indirectly have on the employees of the employer.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0For the purposes of subsection (1), an employer is deemed to have displaced an employee if-<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the resolution of a dispute, whether by agreement, order of court or otherwise, reveals that the dismissal of that employee constitutes an automatically unfair dismissal in terms of section 187(1)(f) of the Labour Relations Act; and<\/span><\/p>\n

[Paragraph (a)\u00a0substituted by\u00a0section 114(1)\u00a0of\u00a0Act 43 of 2014\u00a0deemed to have come into operation on 1 January, 2014]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the employer replaces that dismissed employee with an employee in respect of which the employer is eligible to receive the employment tax incentive.<\/span><\/p>\n","post_title":"Section 5 (ETI) - Penalty and disqualification in respect of displacement","collection_order":19,"collection":2640,"post_modified":"2020-11-28 19:50:58","post_date":"2020-10-23 10:06:25"},{"ID":"21328","post_content":"

6<\/strong> \u00a0\u00a0\u00a0\u00a0 <\/strong>Qualifying employees<\/strong><\/span><\/p>\n

<\/p>\n

An employee is a qualifying employee if the employee-<\/p>\n

<\/p>\n

(a)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is not less than 18 years old and not more than 29 years old at the end of any month in respect of which the employment tax incentive is claimed;<\/span><\/p>\n

[Subparagraph (i) substituted by section 4(1)(a)-(d) of Act 13 of 2020 deemed effective on 1 December, 2021 and applicable in respect of any remuneration paid on or after that date]<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0\u00a0is employed by an employer that is a qualifying company as contemplated in section 12R of the Income Tax Act, and that employee renders services to that employer mainly within the special economic zone in which the qualifying company that is the employer carries on trade; or<\/span><\/p>\n

[Subparagraph (ii)\u00a0substituted by\u00a0section 80(1)(a)\u00a0of\u00a0Act 34 of 2019\u00a0effective on 1 March, 2020]<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0\u00a0\u00a0is employed by an employer in an industry designated by the Minister of Finance, after consultation with the Minister of Labour and the Minister of Trade and Industry, by notice in the Gazette;<\/span><\/p>\n

<\/p>\n

(b)<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is in possession of an identity card referred to in section 14 of the Identification Act, 1997 (Act 68 of 1997), issued to that employee after application for the card in terms of section 15 of that Act;<\/span><\/p>\n

[Subparagraph (i)\u00a0amended by\u00a0section 115(1)(a)\u00a0of\u00a0Act 43 of 2014\u00a0deemed to have come into operation on 1 January, 2014]<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0 \u00a0is in possession of an asylum seeker permit, issued to that employee in terms of section 22(1) of the Refugees Act, 1998 (Act 130 of 1998), after application for the permit in terms of section 21(1) of that Act; or<\/span><\/p>\n

[Subparagraph (ii)\u00a0amended by\u00a0section 115(1)(a)\u00a0of\u00a0Act 43 of 2014\u00a0deemed to have come into operation on 1 January, 2014]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0 \u00a0is in possession of an identity document issued in terms of section 30 of the Refugees Act, 1998 (Act 130 of 1998);<\/span><\/p>\n

[Subparagraph (iii)\u00a0added by\u00a0section 115(1)(a)\u00a0of\u00a0Act 43 of 2014\u00a0deemed to have come into operation on 1 January, 2014]<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0\u00a0in relation to the employer, is not a connected person as defined in section 1 of the Income Tax Act;<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0\u00a0is not a domestic worker as defined in section 1 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997);<\/span><\/p>\n

<\/p>\n

(e) \u00a0\u00a0\u00a0 was employed by the employer or an associated person on or after 1 October 2013 in respect of employment commencing on or after that date;<\/span><\/p>\n

[Paragraph (e) amended by section 115(1)(b) of Act 43 of 2014, deleted by section 4(1)(e) of Act 13 of 2020, inserted by section 4(1)(f) of Act 13 of 2020, deleted by section 4(1)(g) of Act 13 of 2020 and inserted by section 4(1)(h) of Act 13 of 2020 deemed effective on 1 December, 2021 and applicable in respect of any remuneration paid on or after that date]<\/span><\/p>\n

<\/p>\n

(f) \u00a0\u00a0\u00a0\u00a0\u00a0is not an employee in respect of whom an employer is ineligible to receive the incentive by virtue of section 4; and<\/span><\/p>\n

[Paragraph (f)\u00a0amended by\u00a0section 115(1)(b)\u00a0of\u00a0Act 43 of 2014\u00a0deemed to have come into operation on 1 January, 2014]<\/span><\/p>\n

<\/p>\n

(g) \u00a0\u00a0\u00a0\u00a0receives remuneration in an amount less than R6 500 in respect of a month.<\/span><\/p>\n

[Paragraph (g)\u00a0added by\u00a0section 115(1)(b)\u00a0of\u00a0Act 43 of 2014\u00a0and substituted\u00a0section 80(1)(b)\u00a0of\u00a0Act 34 of 2019\u00a0deemed to have come into operation on 1 March, 2019]<\/span><\/p>\n

<\/p>\n

: Provided that the employee is not, in fulfilling the conditions of their employment contract during any month, mainly involved in the activity of studying, unless the employer and employee have entered into a learning programme as defined in\u00a0section 1\u00a0of the Skills Development Act, 1998 (Act 97 of 1998), and, in determining the time spent studying in proportion to the total time for which the employee is employed, the time must be based on actual hours spent studying and employed.<\/p>\n

[Section 6\u00a0amended by\u00a0section 59(1)\u00a0of\u00a0Act 20 of 2021\u00a0effective on 1 March, 2022 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"Section 6 (ETI) - Qualifying employees","collection_order":20,"collection":2640,"post_modified":"2023-01-26 21:33:08","post_date":"2020-10-23 10:06:59"},{"ID":"21330","post_content":"

Part III<\/strong>
Determining amount of employment tax incentive<\/strong><\/p>\n

<\/p>\n

7<\/strong> \u00a0\u00a0\u00a0\u00a0 <\/strong>Determining amount of employment tax incentive<\/strong><\/span><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0During each month, commencing from 1 January 2014, that an employer employs a qualifying employee, the amount of the employment tax incentive available to that employer is the sum of the amounts determined in respect of each qualifying employee of that employer stipulated in subsections (2) and (3) and section 9.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 95(1)(a)\u00a0of\u00a0Act 15 of 2016\u00a0and by\u00a0section 92(1)\u00a0of\u00a0Act 17 of 2017\u00a0effective on 1\u00a0March, 2017]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0During each month of the first 12 months in respect of which an employer employs a qualifying employee, the amount of the employment tax incentive in respect of that qualifying employee, if the monthly remuneration of the employee is\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0less than R2 000, is an amount equal to 75 per cent of the monthly remuneration of the employee;<\/span><\/p>\n

[Paragraph (a)\u00a0substituted by\u00a0section 95(1)(b)\u00a0of\u00a0Act 15 of 2016, by\u00a0section\u00a05(1)(e)-(h) of\u00a0Act\u00a013 of 2020\u00a0and by\u00a0section 6(1)(a)\u00a0of\u00a0Act 19 of 2022\u00a0deemed effective on 1 March, 2022]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0R2 000 or more but less than R4 500, is an amount of R1 500;<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section 95(1)(c)\u00a0of\u00a0Act 15 of 2016, by\u00a0section 5(1)(a)\u00a0of\u00a0Act\u00a032 of 2019, by\u00a0section\u00a05(1)(i)-(l) of\u00a0Act 13 of 2020\u00a0and by\u00a0section 6(1)(b)\u00a0of\u00a0Act 19 of 2022\u00a0deemed effective on 1 March, 2022]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0R4 500 or more but less than R6 500, is an amount determined in accordance with the following formula:<\/span><\/p>\n

<\/p>\n

X = A \u2013 (B x (C \u2013 D))<\/p>\n

<\/p>\n

in which formula\u2014<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u201cX\u201d represents the amount of the monthly employment tax incentive that must be determined;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cA\u201d represents the amount of R1 500;<\/span><\/p>\n

[Subparagraph (ii)\u00a0substituted by\u00a0section\u00a05(1)(m)-(p) of\u00a0Act 13 of 2020\u00a0and by\u00a0section 6(1)(c)\u00a0of\u00a0Act 19 of 2022\u00a0deemed effective on 1 March, 2022]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cB\u201d represents the number 0,75;<\/span><\/p>\n

[Subparagraph (iii)\u00a0substituted by\u00a0section\u00a05(1)(m)-(p) of\u00a0Act 13 of 2020\u00a0and by\u00a0section 6(1)(c)\u00a0of\u00a0Act 19 of 2022\u00a0deemed effective on 1 March, 2022]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0\u201cC\u201d represents the amount of the monthly remuneration of the employee; and<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cD\u201d represents the amount of R4 500; or<\/span><\/p>\n

[Paragraph (c) amended by\u00a0section 95(1)(d)\u00a0of\u00a0Act 15 of 2016\u00a0and by\u00a0section 5(1)(b)\u00a0of\u00a0Act 32 of 2019\u00a0deemed to have come into operation on 1\u00a0March, 2019.\u00a0Subparagraph (v)\u00a0substituted by\u00a0section 5(1)(c)\u00a0of\u00a0Act 32 of 2019\u00a0deemed to have come into operation on 1\u00a0March, 2019]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0R6 500 or more, is an amount of nil.<\/span><\/p>\n

[Paragraph (d) substituted by section 95(1)(e) of Act 15 of 2016 and by section 5(1)(d) of Act 32 of 2019 deemed effective on 1 March, 2019]<\/span><\/span><\/p>\n

[Subsection (2) amended by section 5(1)(a)-(d) of Act 13 of 2020 deemed to have come into operation on 1 December, 2021 and applicable in respect of any remuneration paid on or after that date]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0During each of the 12 months after the first 12 months that the same employer employs the qualifying employee, the amount of the employment tax incentive in respect of that qualifying employee, if the monthly remuneration of the employee is-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0less than R2 000, is an amount equal to 37,5 per cent of the monthly remuneration of the employee;<\/span><\/p>\n

[Paragraph (a)\u00a0substituted by\u00a0section 95(1)(f)\u00a0of\u00a0Act 15 of 2016, by\u00a0section\u00a05(1)(u)-(x) of\u00a0Act 13 of 2020\u00a0and by\u00a0section 6(1)(d)\u00a0of\u00a0Act 19 of 2022\u00a0deemed effective on 1 March, 2022]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0R2 000 or more but less than R4 500, is an amount of R750;<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section 95(1)(g)\u00a0of\u00a0Act 15 of 2016, by\u00a0section 5(1)(e)\u00a0of\u00a0Act\u00a032 of 2019, by\u00a0section\u00a05(1)(y)-(zB) of\u00a0Act 13 of 2020\u00a0and by\u00a0section 6(1)(e)\u00a0of\u00a0Act 19 of 2022\u00a0deemed effective on 1 March, 2022]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0R4 500 or more but less than R6 500, is an amount determined in accordance with the following formula:<\/span><\/p>\n

<\/p>\n

X = A \u2013 (B x (C \u2013 D))<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u201cX\u201d represents the amount of the monthly employment tax incentive that must be determined;<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cA\u201d represents the amount of R750;<\/span><\/p>\n

[Subparagraph (ii)\u00a0substituted by\u00a0section\u00a05(1)(zC)-(zF) of\u00a0Act 13 of 2020\u00a0and by\u00a0section 6(1)(f)\u00a0of\u00a0Act 19 of 2022\u00a0deemed effective on 1 March, 2022]<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u201cB\u201d represents the number 0,375;<\/span><\/p>\n

[Subparagraph (iii)\u00a0substituted by\u00a0section\u00a05(1)(zC)-(zF) of\u00a0Act 13 of 2020\u00a0and by\u00a0section 6(1)(f)\u00a0of\u00a0Act 19 of 2022\u00a0deemed effective on 1 March, 2022]<\/span><\/p>\n

<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0\u201cC\u201d represents the amount of the monthly remuneration of the employee; and<\/span><\/p>\n

<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cD\u201d represents the amount of R4 500; or<\/span><\/p>\n

[Paragraph (c) amended by\u00a0section 95(1)(h)\u00a0of\u00a0Act 15 of 2016\u00a0and by\u00a0section 5(1)(f)\u00a0of\u00a0Act 32 of 2019\u00a0deemed to have come into operation on 1\u00a0March, 2019.\u00a0Subparagraph (v)\u00a0substituted by\u00a0section 5(1)(g)\u00a0of\u00a0Act 32 of 2019\u00a0deemed to have come into operation on 1\u00a0March, 2019]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0R6 500 or more, is an amount of nil.<\/span><\/p>\n

[Paragraph (d) substituted by section 95(1)(i) of Act 15 of 2016 and by section 5(1)(h) of Act 32 of 2019 deemed effective on 1 March, 2019]<\/span><\/p>\n

\u00a0[Subsection (3)\u00a0amended by\u00a0section\u00a05(1)(q)-(t) of\u00a0Act 13 of 2020\u00a0deemed to have come into operation on 1 December, 2021 and applicable in respect of any remuneration paid on or after that date]<\/span><\/p>\n

<\/p>\n

(3A) \u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (3A) inserted by section 5(1)(zG) of Act 13 of 2020, deleted by section 5(1)(zH) of Act 13 of 2020, inserted by section 5(1)(zI) of Act 13 of 2020 and deleted by section 5(1)(zJ) of Act 13 of 2020 deemed effective on 1 December, 2021 and applicable in respect of any remuneration paid on or after that date]<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0If a qualifying employee was previously, on or after 1 January 2014, employed by an associated person in relation to the employer that employs the qualifying employee, the number of months that the qualifying employee was employed by the associated person must be taken into account by that employer for the purposes of this section as if that employee had already been employed by that employer for that number of months.<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0If an employer employs a qualifying employee for less than 160 hours in a month, the employment tax incentive to be received in respect of that month in respect of that qualifying employee must be an amount that bears to the total amount calculated in terms of subsection (2) or (3) the same ratio as the number of hours that the qualifying employee was employed and is paid remuneration in respect of those hours by that employer in that month bears to the number 160.<\/span><\/p>\n

[Subsection (5) substituted by section 116(1) of Act 43 of 2014, by section 95(1)(j) of Act 15 of 2016, by section 5(1)(zK)-(zN) of Act 13 of 2020 deemed effective on 1 December, 2021 and applicable in respect of any remuneration paid on or after that date]<\/span><\/p>\n","post_title":"Section 7 (ETI) - Determining amount of employment tax incentive","collection_order":21,"collection":2640,"post_modified":"2024-01-20 21:36:12","post_date":"2020-10-23 10:07:31"},{"ID":"21332","post_content":"

7A\u00a0\u00a0\u00a0\u00a0Minister may announce altered amounts<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The Minister of Finance may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act 1 of 1999), that, effective on a date or dates mentioned in that announcement, the amounts stipulated in section 4, 5, 6 or 7 will be altered to the extent mentioned in the announcement.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0If the Minister of Finance makes an announcement of an alteration contemplated in subsection (1), that alteration comes into effect on the date or dates determined by the Minister of Finance in that announcement and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.<\/span><\/p>\n

[Section\u00a0 7A\u00a0inserted by\u00a0section 81(1)\u00a0of\u00a0Act 34 of 2019\u00a0deemed to have come into operation on 20 February, 2019]<\/span><\/p>\n","post_title":"Section 7A (ETI) - Minister may announce altered amounts","collection_order":22,"collection":2640,"post_modified":"2024-01-20 21:36:06","post_date":"2020-10-23 10:08:08"},{"ID":"21334","post_content":"

8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Unavailability of employment tax incentive for reducing employees\u2019 tax<\/span><\/strong><\/p>\n


<\/p>\n

An employer may not reduce the employees\u2019 tax payable by that employer in respect of a month by the amount of the employment tax incentive available to that employer in that month if, on the last day of that month, the employer\u2014<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0has failed to submit any return as defined in section 1 of the Tax Administration Act on the basis required by section 25 of that Act; or<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0has any outstanding tax debt as defined in section 1 of the Tax Administration Act, but excluding a tax debt\u2014<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0in respect of which an agreement has been entered into in accordance with section 167 or 204 of the Tax Administration Act;<\/span><\/p>\n


<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0that has been suspended in terms of section 164 of the Tax Administration Act; or<\/span><\/p>\n


<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0 that does not exceed the amount referred to in section 169(4) of the Tax Administration Act.<\/span><\/p>\n","post_title":"Section 8 (ETI) - Unavailability of employment tax incentive for reducing employees\u2019 tax","collection_order":23,"collection":2640,"post_modified":"2020-11-28 20:20:13","post_date":"2020-10-23 10:08:32"},{"ID":"21336","post_content":"

9\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Roll-over of amounts<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Subject to subsection (4) and section 10(3), if in any month the amount of the employment tax incentive available to an employer exceeds the amount payable by the employer in respect of employees\u2019 tax, the amount of the employment tax incentive by which the employees\u2019 tax may be reduced in the succeeding month must be increased by adding the amount of that excess to the amount of the employment tax incentive that is available in that succeeding month.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0If an employer does not reduce employees\u2019 tax in the amount of the employment tax incentive despite that amount being available to that employer, the sum of the amounts by which the employer would have been entitled to reduce employees\u2019 tax must be treated as an excess contemplated in subsection (1) in the first month that the employer reduces employees\u2019 tax in the amount of the tax incentive available to the employer.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0\u00a0If, by virtue of section 8, an employer may not reduce employees\u2019 tax in the amount of the employment tax incentive available to that employer, the sum of the amounts by which the employer would have been entitled to reduce employees\u2019 tax payable by that employer if the employer had not been subject to section 8 must be treated as an excess contemplated in subsection (1) in the first month that the employer is not subject to section 8.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0Any amount as contemplated in subsection (2) or (3) on the first day of the month following the end of the period for which the employer is required to render a return in terms of paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, must be deemed to be nil in respect of each qualifying employee employed by the employer on that date.<\/span><\/p>\n

[Subsection (4)\u00a0deleted by section 117(1) of\u00a0Act 43 of 2014, added by\u00a0section 96(1)\u00a0of\u00a0Act 15 of 2016\u00a0and substituted by\u00a0section 70(1)\u00a0of\u00a0Act 23 of 2020\u00a0deemed effective on 31 July, 2020]<\/span><\/p>\n","post_title":"Section 9 (ETI) - Roll-over of amounts","collection_order":24,"collection":2640,"post_modified":"2022-02-18 10:05:43","post_date":"2020-10-23 10:08:58"},{"ID":"21310","post_content":"

10\u00a0 \u00a0\u00a0Refund<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0At the end of the period for which the employer is required to render a return in terms of paragraph 14<\/a>(3)(a) of the Fourth Schedule<\/a> to the Income Tax Act, a refund of an amount equal to the excess contemplated in section 9(1) must be claimed from the South African Revenue Service in the form and manner and at the time and place prescribed by the Commissioner for the South African Revenue Service.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0A refund contemplated in subsection (1) must be paid in accordance with section 190<\/a>(1)(a) of the Tax Administration Act to the employer from the National Revenue Fund and be treated as a drawback from revenue charged to the National Revenue Fund.<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0\u00a0Where an employer has claimed the refund in terms of subsection (1), the amount of the excess in respect of the period to which the refund relates must be deemed to be nil in the month immediately following that period.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0The refund contemplated in subsection (1) payable to an employer may not be paid to that employer if the employer-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0has failed to submit any return contemplated in section 8<\/a>(a); or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0has any tax debt contemplated in section 8<\/a>(b).<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0Where-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0an employer has claimed a refund in terms of subsection (1); and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the refund contemplated in subsection (2) was not paid in terms of subsection (4),<\/span><\/p>\n

<\/p>\n

that refund must be paid to an employer during any month in the period for which the employer is required to render a return in terms of\u00a0paragraph 14<\/a>(3)(a)\u00a0of the\u00a0Fourth Schedule<\/a>\u00a0to the Income Tax Act subsequent to the period contemplated in\u00a0subsection (1)\u00a0in the first month during that period in which the employer is not subject to\u00a0subsection (4).<\/p>\n

<\/p>\n

(6) \u00a0\u00a0\u00a0\u00a0Where a refund contemplated in subsection (2) is not paid by virtue of subsection (4) and (5) that refund must be deemed to be nil at the end of the period contemplated in subsection (5).<\/span><\/p>\n

[Section 10\u00a0amended by\u00a0section 118(1)\u00a0of\u00a0Act 43 of 2014, by\u00a0section\u00a06(1)(a)-(d) of\u00a0Act 13 of 2020\u00a0and by\u00a0section 142(1)\u00a0of\u00a0Act 25 of 2015\u00a0and substituted by\u00a0section 30(1)\u00a0of\u00a0Act 16 of 2022\u00a0deemed effective on 1 September, 2022, and applicable to any return, for purposes of\u00a0paragraph 14(2)\u00a0of the\u00a0Fourth Schedule\u00a0to the Income Tax Act, submitted or after that date]<\/span><\/p>\n","post_title":"Section 10 (ETI) - Reimbursement","collection_order":25,"collection":2640,"post_modified":"2024-01-20 21:35:52","post_date":"2020-10-23 10:10:10"},{"ID":"21312","post_content":"

11\u00a0\u00a0\u00a0\u00a0Reporting<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The Commissioner of the South African Revenue Service must submit to the Minister of Finance a report in the form and manner and containing the information that the Minister of Finance may prescribe by regulation in the Gazette for the purposes of the monitoring and evaluation of the employment tax incentive.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The Minister of Finance must publish information on the employment tax incentive twice a year<\/span><\/p>\n","post_title":"Section 11 (ETI) - Reporting","collection_order":26,"collection":2640,"post_modified":"2020-11-28 20:30:48","post_date":"2020-10-23 10:03:03"},{"ID":"21314","post_content":"

12\u00a0\u00a0\u00a0\u00a0Cessation of employment tax incentive<\/span><\/strong><\/p>\n

<\/p>\n

An employer may not receive the employment tax incentive after 28 February 2029.<\/p>\n

[Section 12 substituted by section 97(1) of Act 15 of 2016 and by section 102 of Act 23 of 2018]<\/span><\/p>\n","post_title":"Section 12 (ETI) - Cessation of employment tax incentive","collection_order":27,"collection":2640,"post_modified":"2021-08-03 12:33:20","post_date":"2020-10-23 10:10:06"},{"ID":"21316","post_content":"

13\u00a0\u00a0\u00a0\u00a0Amendment of laws<\/span><\/strong><\/p>\n


<\/p>\n

The laws specified in the second column of the Schedule are hereby amended to the extent set out in the third column of that Schedule.<\/p>\n","post_title":"Section 13 (ETI) - Amendment of laws","collection_order":28,"collection":2640,"post_modified":"2020-11-28 20:31:25","post_date":"2020-10-23 10:04:01"},{"ID":"21318","post_content":"

14\u00a0\u00a0\u00a0\u00a0\u00a0Short title and commencement<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0This Act is called the Employment Tax Incentive Act, 2013.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12 and 13 come into operation on 1 January 2014.<\/span><\/p>\n


<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0Section 10 effective on a date determined by the Minister of Finance in the Gazette.<\/span><\/p>\n","post_title":"Section 14 (ETI) - Short title and commencement","collection_order":29,"collection":2640,"post_modified":"2020-11-28 20:33:38","post_date":"2020-10-23 10:04:21"},{"ID":"21308","post_content":"

SCHEDULE<\/strong><\/p>\n

(Section 13)<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\n

<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\n

No. and year<\/p>\n<\/td>\n

\n

Short title<\/p>\n<\/td>\n

\n

Extent of amendment<\/p>\n<\/td>\n<\/tr>\n

\n

Act 58 of 1962<\/p>\n<\/td>\n

\n

Income Tax Act, 1962<\/p>\n<\/td>\n

\n

1. \u00a0Amends\u00a0section 10.<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

2(a)-(b). \u00a0Amends Paragraph 2 of the Fourth Schedule.<\/p>\n<\/td>\n<\/tr>\n

\n

Act 34 of 1997<\/p>\n<\/td>\n

\n

South African Revenue Service Act, 1997<\/p>\n<\/td>\n

\n

1. \u00a0Amends Schedule 1.<\/p>\n<\/td>\n<\/tr>\n

\n

Act 28 of 2011<\/p>\n<\/td>\n

\n

Tax Administration Act, 2011<\/p>\n<\/td>\n

\n

1. \u00a0Amends Section 70.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","post_title":"Schedule (ETI)","collection_order":30,"collection":2640,"post_modified":"2020-11-28 20:34:12","post_date":"2020-10-23 10:02:05"},{"ID":"21111","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11837) dated 30 November 2020.<\/strong><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

MINERAL AND PETROLEUM RESOURCES ROYALTY ACT 28 OF 2008<\/strong><\/p>\n

<\/p>\n

[ASSENTED TO 17 NOVEMBER, 2008]
(Date of commencement: 1 November, 2009)<\/em><\/p>\n

<\/p>\n

(English text signed by the President)<\/em><\/p>\n

<\/p>\n

as amended by<\/strong><\/p>\n

<\/p>\n

Taxation Laws Amendment Act 17 of 2009<\/p>\n

Taxation Laws Amendment Act 7 of 2010<\/p>\n

Taxation Laws Amendment Act\u00a024 of 2011<\/p>\n

Taxation Laws Amendment Act\u00a031 of 2013<\/p>\n

Tax Administration Laws Amendment Act\u00a039 of 2013<\/p>\n

Taxation Laws Amendment Act\u00a015 of 2016<\/p>\n

Taxation Laws Amendment Act 23 of 2018<\/p>\n

<\/p>\n

Latest 2024 Live Updates<\/strong><\/span>: <\/span>COMPLETED!<\/span><\/strong><\/span><\/p>\n

Taxation Laws Amendment Act\u00a017 of 2023<\/strong><\/span><\/p>\n

<\/p>\n

ACT<\/strong><\/p>\n

<\/p>\n

To impose a royalty on the transfer of mineral resources and to provide for matters connected therewith.<\/strong><\/p>\n","post_title":"MPRA Citation","collection_order":2,"collection":2551,"post_modified":"2024-01-27 23:26:29","post_date":"2020-10-11 12:57:34"},{"ID":"21113","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Definitions<\/a><\/p>\n

Section 2 \u2013 Imposition of royalty<\/a><\/p>\n

Section 3 \u2013 Determination of royalty\ufeff<\/a><\/span><\/p>\n

Section 4 \u2013 Royalty formulae\ufeff<\/a><\/span><\/p>\n

Section 5 \u2013 Earnings before interest and taxes\ufeff<\/a><\/span><\/p>\n

Section 6 \u2013 Gross sales<\/a><\/p>\n

Section 6A \u2013 Application of Schedule 2<\/a><\/p>\n

Section 7 \u2013 Small business exemption<\/a><\/p>\n

Section 8 \u2013 Exemption for sampling<\/a><\/p>\n

Section 8A \u2013 Rollover relief for transfers between extractors<\/a><\/p>\n

Section 9 \u2013 Rollover relief for disposals involving going concerns<\/a><\/p>\n

Section 10 \u2013 Transfer involving body of unincorporated persons<\/a><\/p>\n

Section 11 \u2013 Arm\u2019s length transactions<\/a><\/p>\n

Section 12 \u2013 General anti-avoidance rule<\/a><\/p>\n

Section 13 \u2013 Conclusion of fiscal stability agreements<\/a><\/p>\n

Section 14 \u2013 Terms and conditions of fiscal stability agreements<\/a><\/p>\n

Section 15 \u2013 Foreign currency<\/a><\/p>\n

Section 16 \u2013 Transitional credits<\/a><\/p>\n

Section 17 \u2013 Act binding on State and application of other laws<\/a><\/p>\n

Section 18 \u2013 Short title and commencement<\/a><\/p>\n

Schedule 1<\/a><\/p>\n

Schedule 2<\/a><\/p>\n

<\/p>\n

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:\u2014<\/p>\n","post_title":"MPRA Index","collection_order":3,"collection":2551,"post_modified":"2024-01-15 21:41:16","post_date":"2020-10-11 12:58:07"},{"ID":"21159","post_content":"

1. Definitions<\/span><\/strong><\/p>\n


<\/p>\n

(1) In this Act, unless the context indicates otherwise\u2014<\/span><\/p>\n


<\/span><\/p>\n

\u201cAdministration Act\u201d\u00a0<\/strong>means the Mineral and Petroleum Resources Royalty (Administration) Act, 2008;<\/p>\n","post_title":"\"Administration Act\" definition of section 1 of MPRA","collection_order":4,"collection":2551,"post_modified":"2020-10-18 13:15:05","post_date":"2020-10-11 13:53:54"},{"ID":"21161","post_content":"

\u201cearnings before interest and taxes\u201d\u00a0<\/strong>means earnings before interest and taxes mentioned in\u00a0section 5;<\/p>\n","post_title":"\"Earnings before interest and taxes\" definition of section 1 of MPRA","collection_order":5,"collection":2551,"post_modified":"2020-10-18 13:15:00","post_date":"2020-10-11 13:54:35"},{"ID":"21163","post_content":"

\u201cextractor\u201d\u00a0<\/strong>means a person mentioned in\u00a0section 2;<\/p>\n","post_title":"\"Extractor\" definition of section 1 of MPRA","collection_order":6,"collection":2551,"post_modified":"2020-10-18 13:15:59","post_date":"2020-10-11 13:55:13"},{"ID":"21165","post_content":"

\u201cgross sales\u201d\u00a0<\/strong>means gross sales mentioned in\u00a0section 6;<\/p>\n","post_title":"\"Gross sales\" definition of section 1 of MPRA","collection_order":7,"collection":2551,"post_modified":"2020-10-18 13:15:56","post_date":"2020-10-11 13:55:56"},{"ID":"21167","post_content":"

\u201cIncome Tax Act\u201d\u00a0<\/strong>means the Income Tax Act, 1962 (Act 58 of 1962);<\/p>\n","post_title":"\"Income Tax Act\" definition of section 1 of MPRA","collection_order":8,"collection":2551,"post_modified":"2020-10-18 13:16:04","post_date":"2020-10-11 13:56:37"},{"ID":"21169","post_content":"

\u201cMineral and Petroleum Resources Development Act\u201d\u00a0<\/strong>means the Mineral and Petroleum Resources Development Act, 2002 (Act 28 of 2002);<\/p>\n","post_title":"\"Mineral and Petroleum Resources Development Act\" definition of section 1 of MPRA","collection_order":9,"collection":2551,"post_modified":"2020-10-18 13:16:18","post_date":"2020-10-11 13:57:44"},{"ID":"21171","post_content":"

\u201cmineral resource\u201d\u00a0<\/strong>means a mineral or petroleum as defined in\u00a0section 1\u00a0of the Mineral and Petroleum Resources Development Act, regardless of whether that mineral or petroleum undergoes processing (as defined in\u00a0section 1\u00a0of that Act) or manufacturing;<\/p>\n","post_title":"\"Mineral resource\" definition of section 1 of MPRA","collection_order":10,"collection":2551,"post_modified":"2020-11-02 20:05:22","post_date":"2020-10-11 13:58:24"},{"ID":"21173","post_content":"

\u201cperson\u201d\u00a0<\/strong>includes an insolvent estate, the estate of a deceased person and a trust;<\/p>\n","post_title":"\"Person\" definition of section 1 of MPRA","collection_order":11,"collection":2551,"post_modified":"2020-10-18 13:37:11","post_date":"2020-10-11 13:59:03"},{"ID":"21175","post_content":"

\u201crefined mineral resource\u201d\u00a0<\/strong>means a mineral resource\u2014<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0listed solely in Schedule 1; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0listed in Schedule 1 and Schedule 2 that has been refined to or beyond the condition specified in Schedule 1 for that mineral resource;<\/span><\/p>\n","post_title":"\"Refined mineral resource\" definition of section 1 of MPRA","collection_order":12,"collection":2551,"post_modified":"2024-01-27 23:22:09","post_date":"2020-10-11 13:59:48"},{"ID":"21177","post_content":"

\u201cRepublic\u201d\u00a0<\/strong>means the Republic of South Africa and includes the sea as defined in\u00a0section 1\u00a0of the Mineral and Petroleum Resources Development Act;<\/p>\n","post_title":"\"Republic\" definition of section 1 of MPRA","collection_order":13,"collection":2551,"post_modified":"2020-11-02 20:05:53","post_date":"2020-10-11 14:00:23"},{"ID":"21179","post_content":"

\u201croyalty\u201d\u00a0<\/strong>means the royalty imposed by this Act;<\/p>\n","post_title":"\"Royalty\" definition of section 1 of MPRA","collection_order":14,"collection":2551,"post_modified":"2020-10-18 13:37:04","post_date":"2020-10-11 14:00:55"},{"ID":"21181","post_content":"

\u201ctransfer\u201d\u00a0<\/strong>means\u2014<\/p>\n

<\/p>\n

(a<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 the disposal of a mineral resource; or<\/span><\/p>\n

[Paragraph (a<\/em>)\u00a0amended by\u00a0section 130(1)(a<\/em>)\u00a0of\u00a0Act 7 of 2010\u00a0deemed effective on 1\u00a0March, 2010 and applicable in respect of mineral resources transferred on or after that date]<\/span><\/p>\n

<\/p>\n

(b<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 .\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Paragraph (b<\/em>)\u00a0deleted by\u00a0section 130(1)(b<\/em>)\u00a0of\u00a0Act 7 of 2010\u00a0deemed effective on 1\u00a0March, 2010 and applicable in respect of mineral resources transferred on or after that date]<\/span><\/p>\n

<\/p>\n

(c<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0the consumption, theft, destruction or loss of a mineral resource, other than by way of flaring or other liberation into the atmosphere during exploration or production,<\/span><\/p>\n

<\/p>\n

if that mineral resource has not previously been disposed of, consumed, stolen, destroyed or lost;<\/p>\n

[Definition of \u201ctransfer\u201d amended by\u00a0section 130(1)(c<\/em>)\u00a0of\u00a0Act 7 of 2010\u00a0deemed effective on 1\u00a0March, 2010 and applicable in respect of mineral resources transferred on or after that date]<\/span><\/p>\n","post_title":"\"Transfer\" definition of section 1 of MPRA","collection_order":15,"collection":2551,"post_modified":"2024-01-27 23:22:25","post_date":"2020-10-11 14:01:31"},{"ID":"21183","post_content":"

\u201cunrefined mineral resource\u201d\u00a0<\/strong>means a mineral resource\u2014<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0listed solely in Schedule 2<\/a>; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0listed in Schedule 1<\/a> and Schedule 2<\/a> that has not been refined to or beyond the condition specified in Schedule 1 for that mineral resource;<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Administration Act bears that meaning for purposes of this Act.<\/span><\/p>\n","post_title":"\"Unrefined mineral resource\u201d definition of section 1 of MPRA","collection_order":16,"collection":2551,"post_modified":"2024-01-27 23:22:35","post_date":"2020-10-11 14:02:33"},{"ID":"20992","post_content":"

2. \u00a0 Imposition of royalty<\/span><\/strong><\/p>\n


<\/p>\n

A person must pay a royalty for the benefit of the National Revenue Fund in respect of the transfer of a mineral resource extracted from within the Republic.<\/p>\n

[Section\u00a0 2\u00a0substituted by\u00a0section 131(1)\u00a0of\u00a0Act 7 of 2010\u00a0deemed effective on 1\u00a0March, 2010 and applicable in respect of mineral resources transferred on or after that date]<\/span><\/p>\n","post_title":"Section 2 (MPRA) - Imposition of royalty","collection_order":17,"collection":2551,"post_modified":"2020-10-18 13:40:22","post_date":"2020-09-04 12:59:39"},{"ID":"20994","post_content":"

3.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Determination of royalty<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0 The royalty mentioned in section 2 in respect of the transfer of a refined mineral resource, other than oil and gas, is determined by multiplying the gross sales of the extractor in respect of that mineral resource during the year of assessment by the percentage determined in accordance with the formula in section 4<\/a>(1).<\/span><\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 54(1)\u00a0of\u00a0Act 17 of 2023\u00a0with effect from 1 January 2024 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(1A) \u00a0The royalty mentioned in section 2 in respect of the transfer of a refined mineral resource, that is oil and gas, is determined by multiplying the gross sales of the extractor in respect of that mineral resource during the year of assessment by the percentage determined in accordance with the formula in section 4<\/a>(1A).<\/span><\/span><\/p>\n

[Subsection (1A)\u00a0inserted by\u00a0section 54(1)\u00a0of\u00a0Act 17 of 2023\u00a0with effect from 1 January 2024 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The royalty mentioned in section 2<\/a> in respect of the transfer of an unrefined mineral resource is determined by multiplying the gross sales of the extractor in respect of that mineral resource during the year of assessment-<\/span><\/p>\n

\u00a0<\/p>\n

(a<\/em>)\u00a0\u00a0\u00a0\u00a0 by the percentage determined in accordance with the formula in section 4<\/a>(2); or<\/span><\/p>\n

\u00a0<\/p>\n

(b<\/em>)\u00a0\u00a0\u00a0\u00a0\u00a0by the percentage determined in accordance with the formula as the Minister may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act 1 of 1999) effective on a date mentioned in that announcement.<\/span><\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section 92(a<\/em>)\u00a0of\u00a0Act 15 of 2016]<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0If the Minister makes an announcement contemplated in subsection (2)(b<\/em>), that percentage determined in accordance with the formula comes into effect on the date determined by the Minister in that announcement and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.<\/span><\/p>\n

[Subsection (3)\u00a0added by\u00a0section 92(b<\/em>)\u00a0of\u00a0Act 15 of 2016]<\/span><\/p>\n","post_title":"Section 3 (MPRA) - Determination of royalty","collection_order":18,"collection":2551,"post_modified":"2024-01-15 21:32:21","post_date":"2020-09-04 13:00:19"},{"ID":"20996","post_content":"

4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Royalty formulae<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The percentage mentioned in section 3<\/a>(1) is-<\/span><\/p>\n

<\/p>\n

0.5 + [earnings before interest and taxes\/(gross sales in respect of refined mineral resources x 12.5)] x 100.<\/p>\n

<\/p>\n

(1A) \u00a0\u00a0The percentage mentioned in section 3<\/a>(1A) is-<\/span><\/span><\/p>\n

<\/p>\n

2 + [earnings before interest and taxes\/(gross sales in respect of refined mineral resources \u00d7 12.5)] \u00d7 100.<\/span><\/p>\n

[Subsection\u00a0(1A)\u00a0inserted\u00a0section\u00a055(1)(a)\u00a0of\u00a0Act 17 of 2023\u00a0with effect from 1\u00a0January, 2024 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The percentage mentioned in section 3<\/a>(2) is-<\/span><\/p>\n

<\/p>\n

0.5 + [earnings before interest and taxes\/(gross sales in respect of unrefined mineral resources x 9)] x 100.<\/p>\n

<\/p>\n

(3)<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0The percentage determined in terms of subsections (1) and (1A) must not exceed 5 per cent.<\/span><\/span><\/p>\n

[Paragraph (a)\u00a0substituted\u00a0section\u00a055(1)(b)\u00a0of\u00a0Act 17 of 2023\u00a0with effect from 1\u00a0January, 2024 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0\u00a0The percentage determined in terms of subsection (2) must not exceed 7 per cent.<\/span><\/p>\n","post_title":"Section 4 (MPRA) - Royalty formulae","collection_order":19,"collection":2551,"post_modified":"2024-01-27 23:26:17","post_date":"2020-09-04 13:00:49"},{"ID":"20998","post_content":"

5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Earnings before interest and taxes<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0For purposes of the formula in section 4<\/a>(1) and (1A), \u201cearnings before interest and taxes\u201d\u00a0<\/strong>in respect of a year of assessment means the aggregate of-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the gross sales of the extractor during that year in respect of refined mineral resources; and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0so much of the amount allowed to be deducted from income in terms of the Income Tax Act (whether in that year or a previous year of assessment) in respect of the use of assets, or expenditure incurred, in respect of mineral resources transferred on or after 1 March 2010 to win, recover and develop those mineral resources to the condition specified in Schedule 1<\/a>, as is included in the income of the extractor during that year of assessment\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0as a recoupment in terms of any provision of that Act; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0in terms of paragraph (j<\/em>) of the definition of \u201cgross income\u201d in\u00a0section 1\u00a0of that Act,<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section 98(1)(a<\/em>)\u00a0of\u00a0Act\u00a017 of 2009\u00a0effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

less any amount which in terms of that Act\u2014<\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is deductible from the income of the extractor during any year of assessment in respect of assets used or expenditure incurred to win, recover and develop those refined mineral resources to the condition specified in Schedule 1<\/a> for those mineral resources; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0would have been deductible from the income of the extractor during any year of assessment in respect of assets used or expenditure incurred to win, recover and develop those refined mineral resources had those mineral resources been developed to the condition specified in Schedule 1 for those mineral resources.<\/span><\/p>\n

[Subsection\u00a0(1)\u00a0amended by\u00a0section\u00a098(1)(b)\u00a0of\u00a0Act\u00a017 of 2009, substituted by\u00a0section\u00a0132(1)(a)\u00a0of\u00a0Act 7 of 2010\u00a0and amended by\u00a0section 56(1)\u00a0of\u00a0Act 17 of 2023\u00a0deemed effective on 1\u00a0January, 2024 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0For purposes of the formula in section 4<\/a>(2), \u201cearnings before interest and taxes\u201d in respect of a year of assessment means the aggregate of\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the gross sales of the extractor during that year in respect of unrefined mineral resources; and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0so much of the amount allowed to be deducted from income in terms of the Income Tax Act (whether in that year or a previous year of assessment) in respect of the use of assets, or expenditure incurred, in respect of mineral resources transferred on or after 1 March 2010 to win, recover and develop those mineral resources to the condition specified in Schedule 2<\/a>, as is included in the income of the extractor during that year of assessment\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 as a recoupment in terms of any provision of that Act; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0 in terms of paragraph (j<\/em>) of the definition of \u201cgross income\u201d in\u00a0section 1\u00a0of that Act,<\/span><\/p>\n

[Paragraph (b<\/em>)\u00a0substituted by\u00a0section 98(1)(c<\/em>)\u00a0of\u00a0Act\u00a017 of 2009\u00a0effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

less any amount which in terms of that Act\u2014<\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is deductible from the income of the extractor during any year of assessment in respect of assets used or expenditure incurred to win, recover and develop those unrefined mineral resources to the condition specified in Schedule 2<\/a> for those mineral resources; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0would have been deductible from the income of the extractor during any year of assessment in respect of assets used or expenditure incurred to win, recover and develop those unrefined mineral resources had those mineral resources been developed to the condition specified in Schedule 2<\/a> for those mineral resources.<\/span><\/p>\n

[Subsection\u00a0(2)\u00a0amended by\u00a0section 98(1)(d<\/em>)\u00a0of\u00a0Act\u00a017 of 2009\u00a0and by\u00a0section 132(1)(b<\/em>)\u00a0of\u00a0Act 7 of 2010\u00a0deemed effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0For purposes of subsections (1) and (2), \u201cearnings before interest and taxes\u201d is determined without regard to\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0any deduction in respect of a financial instrument as defined in section 1 of the Income Tax Act (other than an instrument that is an option contract, forward contract or other instrument the value of which is derived directly or indirectly with reference to mineral resources);<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0any deduction allowed in terms of section 11(a) of the Income Tax Act in respect of the royalty;<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0in the case of mineral resources refined to the condition specified in Schedule 1<\/a> for those mineral resources, any deduction for expenditure incurred in respect of transport, insurance and handling of those refined mineral resources after those mineral resources were refined to that condition or any expenditure incurred in respect of transport, insurance and handling to effect the disposal of that mineral resource; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0in the case of mineral resources brought to the condition specified in Schedule 2<\/a> for those mineral resources, any deduction for expenditure incurred in respect of transport, insurance and handling of those unrefined mineral resources after those mineral resources were brought to that condition or any expenditure incurred in respect of transport, insurance and handling to effect the disposal of that mineral resource;<\/span><\/p>\n

[Paragraph (c<\/em>) substituted by\u00a0section 98(1)(e<\/em>)\u00a0of\u00a0Act\u00a017 of 2009\u00a0effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0any balance of assessed loss mentioned in section 20(1)(a) of the Income Tax Act, unless the balance of assessed loss arises in respect of capital expenditure taken into account for purposes of paragraph 5(1) of the Tenth Schedule of the Income Tax Act;<\/span><\/p>\n

\u00a0<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0any deduction allowed in terms of section 24I of the Income Tax Act other than a deduction in respect of the adjustment referred to in section 6<\/a>(5); or<\/span><\/p>\n

[Paragraph (e)\u00a0substituted by\u00a0section 132(1)(c)\u00a0of\u00a0Act\u00a07 of 2010\u00a0and amended by\u00a0section 184(1)(a)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0any determination in respect of an impermissible tax avoidance arrangement contemplated in Part IIA of the Income Tax Act.<\/span><\/p>\n

[Paragraph (f<\/em>)\u00a0amended by\u00a0section 184(1)(b<\/em>)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 .\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Paragraph (g<\/em>)\u00a0deleted by\u00a0section 184(1)(c<\/em>)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(4)<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0For purposes of determining \u201cearnings before interest and taxes\u201d in the case of a composite of refined mineral resources and unrefined mineral resources, the refined and unrefined proportions of the composite mineral resource must be determined in accordance with a method of reasonable apportionment that is consistently applied.<\/span><\/p>\n

\u00a0<\/p>\n

(b) \u00a0\u00a0\u00a0\u00a0For purposes of determining \u201cearnings before interest and taxes\u201d, if the value of the refined proportion of a composite mineral resource does not exceed 10 per cent of the total value of that composite resource, that composite mineral resource may be treated solely as an unrefined mineral resource, and if the value of the unrefined proportion of a composite mineral resource does not exceed 10 per cent of the total value of that composite mineral resource, that composite mineral resource may be treated solely as a refined mineral resource.<\/span><\/p>\n

[Paragraph (b<\/em>)\u00a0substituted by\u00a0section 98(1)(f<\/em>)\u00a0of\u00a0Act\u00a017 of 2009\u00a0effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0For purposes of this section, if \u201cearnings before interest and taxes\u201d is a negative amount that amount is deemed to be nil.<\/span><\/p>\n","post_title":"Section 5 (MPRA) - Earnings before interest and taxes","collection_order":20,"collection":2551,"post_modified":"2024-01-15 21:38:17","post_date":"2020-09-04 13:01:15"},{"ID":"21000","post_content":"

6\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Gross sales<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Gross sales in respect of a refined mineral resource transferred\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0as mentioned in paragraph (a) of the definition of \u201ctransfer\u201d in section 1<\/a> in the condition specified for that mineral resource in Schedule 1<\/a> is the amount received or accrued during the year of assessment in respect of the transfer of that mineral resource;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0as mentioned in paragraph (a) of the definition of \u201ctransfer\u201d in section 1<\/a> in a condition other than that specified for that mineral resource in Schedule 1<\/a> is the amount that would have been received or accrued during the year of assessment in respect of the transfer of that mineral resource had that mineral resource been transferred in the condition specified in Schedule 1<\/a> for that mineral resource in terms of a transaction entered into at arm\u2019s length; and<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0as mentioned in paragraph (c) of the definition of \u201ctransfer\u201d in section 1<\/a> is the amount that would have been received or accrued during the year of assessment in respect of the transfer of that mineral resource had that mineral resource been transferred in the condition specified in Schedule 1<\/a> for that mineral resource in terms of a transaction entered into at arm\u2019s length.<\/span><\/p>\n

[Paragraph (c<\/em>)\u00a0substituted by\u00a0section 95(1)(a<\/em>)\u00a0of\u00a0Act 23 of 2018\u00a0effective on 1 January, 2019]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Gross sales in respect of an unrefined mineral resource transferred\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0as mentioned in paragraph (a) of the definition of \u201ctransfer\u201d in section 1<\/a> in the condition specified in Schedule 2<\/a> for that mineral resource is the amount received or accrued during the year of assessment in respect of the transfer of that mineral resource;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0as mentioned in paragraph (a) of the definition of \u201ctransfer\u201d in section 1<\/a> in a condition other than that specified for that mineral resource in Schedule 2<\/a> is the amount that would have been received or accrued during the year of assessment in respect of the transfer of that mineral resource had that mineral resource been transferred in the condition specified in Schedule 2<\/a> for that mineral resource in terms of a transaction entered into at arm\u2019s length; and<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0as mentioned in paragraph (c) of the definition of \u201ctransfer\u201d in section 1<\/a> is the amount that would have been received or accrued during the year of assessment in respect of the transfer of that mineral resource had that mineral resource been transferred in the condition specified in Schedule 2<\/a> for that mineral resource in terms of a transaction entered into at arm\u2019s length.<\/span><\/p>\n

[Paragraph (c<\/em>)\u00a0substituted by\u00a0section 95(1)(b<\/em>)\u00a0of\u00a0Act 23 of 2018\u00a0effective on 1 January, 2019]<\/span><\/p>\n

\u00a0<\/p>\n

(3)<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0For purposes of subsection (1), gross sales is determined after deducting any expenditure actually incurred in respect of, insurance and handling of a refined mineral resource after that mineral resource was refined to the condition specified in Schedule 1<\/a> for that mineral resource or any amount received or accrued to effect the disposal of that mineral resource.<\/span><\/p>\n

[Paragraph (a<\/em>)\u00a0substituted by\u00a0section 95(1)(c<\/em>)\u00a0of\u00a0Act 23 of 2018\u00a0effective on 1 January, 2019]<\/span><\/p>\n

\u00a0<\/p>\n

(b) \u00a0\u00a0\u00a0\u00a0For purposes of subsection (2), gross sales is determined after deducting any expenditure actually incurred in respect of transport, insurance and handling of an unrefined mineral resource after that mineral resource was brought to the condition specified in Schedule 2 for that mineral resource or any expenditure actually incurred in respect of transport, insurance and handling to effect the disposal of that mineral resource.<\/span><\/p>\n

[Subsection\u00a0(3)\u00a0substituted by\u00a0section 99(1)\u00a0of\u00a0Act\u00a017 of 2009\u00a0effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date.\u00a0Paragraph (b<\/em>)\u00a0substituted by\u00a0section 95(1)(c<\/em>)\u00a0of\u00a0Act 23 of 2018\u00a0effective on 1 January, 2019]<\/span><\/p>\n

\u00a0<\/p>\n

(4)<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0If no amount can be quantified in respect of a refined mineral resource transferred as mentioned in subsection (1)(a<\/em>), gross sales in respect of that transfer is the amount that would have been received or accrued during the year of assessment in respect of that transfer had that mineral resource been transferred in the condition specified in\u00a0Schedule 1<\/a>\u00a0for that mineral resource in terms of a transaction entered into at arm\u2019s length.<\/span><\/p>\n

\u00a0<\/p>\n

(b) \u00a0\u00a0\u00a0\u00a0If no amount can be quantified in respect of an unrefined mineral resource transferred as mentioned in subsection (2)(a), gross sales in respect of that transfer is the amount that would have been received or accrued during the year of assessment in respect of that transfer had that mineral resource been transferred in the condition specified in Schedule 2<\/a> for that mineral resource in terms of a transaction entered into at arm\u2019s length.<\/span><\/p>\n

\u00a0<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0The amount of gross sales in respect of the transfer of any mineral resource must be adjusted if the total amount received is\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0more than the amount accrued, by including the difference between those amounts in the gross sales; or<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0less than the amount accrued, by subtracting the difference between those amounts when determining the gross sales.<\/span><\/p>\n

[Subsection (5)\u00a0added by\u00a0section 133(1)\u00a0of\u00a0Act 7 of 2010\u00a0deemed effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n","post_title":"Section 6 (MPRA) - Gross sales","collection_order":21,"collection":2551,"post_modified":"2020-11-02 20:20:47","post_date":"2020-09-04 13:01:48"},{"ID":"21002","post_content":"

6A\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Application of Schedule 2<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0If any unrefined mineral resource\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0is transferred below the condition specified in Schedule 2<\/a> for that mineral resource, the mineral resource must be treated as having been brought to the condition specified for that mineral resource; or<\/span><\/p>\n

[Paragraph (a<\/em>)\u00a0substituted by\u00a0section 185(1)(a<\/em>)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of any mineral resources transferred on or after that date]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0is transferred in a condition beyond the condition specified in Schedule 2<\/a> for that mineral resource, the mineral resource must be treated as having been transferred in the higher of the condition specified for that mineral resource or the condition in which that mineral resource was extracted.<\/span><\/p>\n

[Paragraph (b<\/em>)\u00a0substituted by\u00a0section 185(1)(a<\/em>)\u00a0of\u00a0Act\u00a031 of 2013\u00a0and by\u00a0section 96(a<\/em>)\u00a0of\u00a0Act 23 of 2018]<\/span><\/p>\n

<\/p>\n

(1A) \u00a0If any unrefined mineral resource with a range is transferred\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0in a condition below the minimum of the range of conditions specified in Schedule 2<\/a> for that mineral resource, the mineral resource must be treated as having been brought to the minimum of the range of conditions specified for that mineral resource;<\/span><\/p>\n

[Paragraph (a)\u00a0substituted by\u00a0section 96(b)\u00a0of\u00a0Act 23 of 2018]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0at or within the range of conditions specified in Schedule 2<\/a>, the mineral resource must be treated as having been transferred at that condition; or<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0in a condition above the maximum range of conditions specified in Schedule 2<\/a>, the mineral resource must be treated as having been transferred at the maximum of the range of conditions specified for that mineral resource.<\/span><\/p>\n

[Subsection\u00a0(1A)\u00a0inserted by\u00a0section 185(1)(b)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of any mineral resources transferred on or after that date.\u00a0Paragraph (c)\u00a0substituted by\u00a0section 96(c)\u00a0of\u00a0Act 23 of 2018]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0\u00a0If\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0a concentrate mainly consists of a mineral resource listed in Schedule 2; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the price of the concentrate at disposal thereof is determined solely with reference to the mineral resource listed in Schedule 2<\/a>, the specified condition for the other minerals in the concentrate must not be taken into account for the purposes of the application of that Schedule.<\/span><\/p>\n

[Section 6A\u00a0inserted by\u00a0section 134(1)\u00a0of\u00a0Act 7 of 2010\u00a0deemed effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n","post_title":"Section 6A (MPRA) - Application of Schedule 2","collection_order":22,"collection":2551,"post_modified":"2021-08-03 12:13:28","post_date":"2020-09-04 13:02:10"},{"ID":"21004","post_content":"

7\u00a0\u00a0 Small business exemption<\/span><\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0An extractor is exempt from the royalty in respect of a year of assessment if\u2014<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0gross sales of that extractor in respect of all mineral resources transferred does not exceed R10 million during that year;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the royalty in respect of all mineral resources transferred that would be imposed on the extractor for that year does not exceed R100 000; and<\/span><\/p>\n

[Paragraph (b<\/em>)\u00a0amended by\u00a0section 186(1)(a<\/em>)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0the extractor is a resident as defined in section 1 of the Income Tax Act throughout that year.<\/span><\/p>\n

[Paragraph (c)\u00a0amended by\u00a0section 186(1)(b)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Paragraph (d<\/em>)\u00a0deleted by\u00a0section 186(1)(c<\/em>)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0An extractor is not exempt from the royalty as mentioned in subsection (1) if\u2014<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the extractor at any time during that year holds the right to participate (directly or indirectly) in more than 50 per cent of the share capital, share premium, current or accumulated profits or reserves of, or is entitled to exercise more than 50 per cent of the voting rights in, any other extractor;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0any other extractor at any time during that year holds the right to participate (directly or indirectly) in more than 50 per cent of the current or accumulated profits of the extractor;<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0any other person at any time during that year holds the right to participate (directly or indirectly) in more than 50 per cent of the profits of the extractor and more than 50 per cent of the current or accumulated profits of any other extractor; or<\/span><\/p>\n


<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0the extractor is a registered person mentioned in section 4 of the Administration Act.<\/span><\/p>\n","post_title":"Section 7 (MPRA) - Small business exemption","collection_order":23,"collection":2551,"post_modified":"2020-10-31 20:39:24","post_date":"2020-09-04 13:02:50"},{"ID":"21006","post_content":"

8\u00a0\u00a0 Exemption for sampling<\/strong><\/p>\n


<\/p>\n

An extractor is exempt from the royalty imposed in respect of mineral resources won or recovered by the extractor for purposes of testing, identification, analysis and sampling mentioned in\u00a0section 20\u00a0of the Mineral and Petroleum Resources Development Act pursuant to a prospecting right or an exploration right as defined in\u00a0section 1\u00a0of that Act if the gross sales in respect of those mineral resources do not exceed R100 000 during a year of assessment.<\/p>\n

[Section 8\u00a0substituted by\u00a0section 97\u00a0of\u00a0Act 23 of 2018]<\/span><\/p>\n","post_title":"Section 8 (MPRA) - Exemption for sampling","collection_order":24,"collection":2551,"post_modified":"2020-10-31 20:39:21","post_date":"2020-09-04 13:03:17"},{"ID":"21008","post_content":"

8A\u00a0\u00a0\u00a0\u00a0\u00a0Rollover relief for transfers between extractors<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0An extractor that transfers a mineral resource to another extractor is exempt from the royalty in respect of the transfer of that mineral resource if\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the mineral resource is transferred between extractors that are registered in terms of the Administration Act; and;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0both extractors agree in writing that this section applies to that transfer.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0An extractor to whom a mineral resource is transferred under subsection (1) must be treated as the person that wins or recovers the mineral resource.<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0This section does not apply to a transfer of a mineral resource from an extractor that is registered in terms of section 2<\/a>(1)(c) of the Administration Act.<\/span><\/p>\n

[Section 8A\u00a0inserted by\u00a0section 135(1)\u00a0of\u00a0Act 7 of 2010\u00a0and amended by\u00a0section 150(1)\u00a0of\u00a0Act 24 of 2011\u00a0deemed effective on 1\u00a0March, 2010 and applies in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n","post_title":"Section 8A (MPRA) - Rollover relief for transfers between extractors","collection_order":25,"collection":2551,"post_modified":"2020-11-02 20:25:50","post_date":"2020-09-04 13:03:46"},{"ID":"21010","post_content":"

9\u00a0\u00a0 Rollover relief for disposals involving going concerns<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0For purposes of this Act a disposal of a mineral resource by an extractor that forms part of the disposal of a going concern, or of a part of a going concern which is capable of separate operation, by that extractor to any other extractor is deemed not to be a disposal.<\/span><\/p>\n

\u00a0<\/p>\n

(1A) \u00a0\u00a0For purposes of this Act a disposal of a mineral resource by an extractor to any other extractor is deemed not to be a disposal, if\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the mineral resource is disposed of to another extractor in terms of\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0an asset-for-share transaction mentioned in section 42 of the Income Tax Act;<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0an amalgamation transaction mentioned in section 44 of the Income Tax Act;<\/span><\/p>\n

\u00a0<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0an intra-group transaction mentioned in section 45 of the Income Tax Act;<\/span><\/p>\n

\u00a0<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0a liquidation distribution mentioned in section 47 of the Income Tax Act; or<\/span><\/p>\n

\u00a0<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0any transaction which would have constituted a transaction or distribution mentioned in subparagraphs (i) to (iv) regardless of whether that extractor acquired that mineral resource as a capital asset or as trading stock; and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the extractor to whom the mineral resource is disposed of, immediately after a transaction contemplated in paragraph (a)(i), (ii), (iii), (iv) or (v), qualifies for registration in terms of section 2<\/a>(1)(a) of the Administration Act.<\/span><\/p>\n

[Subsection (1A)\u00a0inserted by\u00a0section 100(1)\u00a0of\u00a0Act\u00a017 of 2009\u00a0effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0For purposes of this Act an extractor that acquires a mineral resource in terms of a disposal mentioned in subsection (1) is deemed to be the extractor that won or recovered the mineral resource.<\/span><\/p>\n","post_title":"Section 9 (MPRA) - Rollover relief for disposals involving going concerns","collection_order":26,"collection":2551,"post_modified":"2020-11-02 20:26:50","post_date":"2020-09-04 13:04:14"},{"ID":"20974","post_content":"

10 Transfer involving body of unincorporated persons<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Notwithstanding any other provision in this Act, an unincorporated body of which the members made an election in terms of section 4<\/a>(1) of the Administration Act\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0is deemed to be a person while that election remains in effect; and<\/span><\/p>\n

[Paragraph (a)\u00a0substituted by\u00a0section 151(1)\u00a0of\u00a0Act 24 of 2011, deemed effective on 1 March 2010 and applies in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0is subject to the royalty as if that body were an extractor separate from its members, in respect of mineral resources won, recovered or transferred by that unincorporated body after taking into account any earnings before interest and taxes associated with those minerals as well as the application of any other provision of this Act bearing on the royalty determination in respect of those mineral resources.<\/span><\/p>\n

[Subsection (1)\u00a0amended by\u00a0section 101(1)\u00a0of\u00a0Act\u00a017 of 2009\u00a0effective on 1\u00a0March, 2010 and applicable in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Notwithstanding any other provision in this Act, to the extent that any member of an unincorporated body mentioned in subsection (1) is acting in a capacity other than as a member of that body, that member is subject to the royalty as if that member were an extractor separate from that body in respect of mineral resources won, recovered or transferred by that unincorporated body after taking into account any earnings before interest and taxes associated with those minerals as well as the application of any other provision of this Act bearing on the royalty determination in respect of those mineral resources.<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0On the date of the election made in terms of section 4<\/a>(1) of the Administration Act, the members of an unincorporated body mentioned in that section are deemed to have transferred the mineral resources to be disposed of by that body, which had been won or recovered by those members.<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0On the date on which an unincorporated body terminates the election in terms of section 4<\/a>(6) of the Administration Act, the unincorporated body is deemed to have transferred the mineral resources won or recovered by the unincorporated body to the members of that unincorporated body.<\/span><\/p>\n","post_title":"Section 10 (MPRA) - Transfer involving body of unincorporated persons","collection_order":27,"collection":2551,"post_modified":"2020-11-02 20:28:27","post_date":"2020-09-04 12:55:18"},{"ID":"20976","post_content":"

11 Arm\u2019s length transactions<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0To the extent that the earnings before interest and taxes determined in terms of section 5<\/a> differ from the earnings that an extractor would have taken into account if those earnings had been derived from transactions entered into at arm\u2019s length, the Commissioner may adjust the earnings to reflect the earnings that would have been taken into account.<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0To the extent that the gross sales determined in terms of section 6<\/a>(1)(a<\/em>)\u00a0or\u00a0section 6<\/a>(2)(a<\/em>)\u00a0differ from the gross sales that an extractor would have taken into account if the gross sales had been derived from transactions entered into at arm\u2019s length, the Commissioner may adjust the gross sales to reflect the gross sales that would have been taken into account.<\/span><\/p>\n","post_title":"Section 11 (MPRA) - Arm\u2019s length transactions","collection_order":28,"collection":2551,"post_modified":"2020-11-02 20:29:38","post_date":"2020-09-04 12:55:46"},{"ID":"20978","post_content":"

12\u00a0\u00a0\u00a0\u00a0\u00a0General anti-avoidance rule<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Notwithstanding anything to the contrary in this Act, if the Commissioner is satisfied that a disposal, transfer, operation, scheme or understanding (whether entered into or carried out before or after the commencement of this Act)\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0has been entered into or carried out, which has the effect of avoiding or postponing liability for the royalty, or of reducing the amount thereof;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0having regard to the circumstances under which the disposal, transfer, operation, scheme or understanding was entered into or carried out\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0was entered into or carried out\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(aa)\u00a0\u00a0\u00a0in the case of a disposal, transfer, operation, scheme or understanding in the context of business, in a manner which would not normally be employed for bona fide business purposes, other than the obtaining of a royalty benefit; and<\/span><\/p>\n

\u00a0<\/p>\n

(bb)\u00a0\u00a0\u00a0in the case of any other disposal, transfer, operation, scheme or understanding not falling within the provisions of item (aa), by means or in a manner which would not normally be employed in the entering into or carrying out of a disposal, transfer, operation, scheme or understanding of the nature of the disposal, transfer, operation, scheme or understanding in question; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0has created rights or obligations which would not normally be created between persons dealing at arm\u2019s length under a disposal, transfer, operation, scheme or understanding of the nature of the disposal, transfer, operation, scheme or understanding in question; and<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0was entered into or carried out solely or mainly for the purposes of obtaining a royalty benefit,<\/span><\/p>\n

\u00a0<\/p>\n

the Commissioner must determine the liability for the royalty, and the amount thereof, as if the disposal, transfer, operation, scheme, or understanding had not been entered into or carried out, or in such manner as the Commissioner in the circumstances deems appropriate for the prevention or diminution of avoidance, postponement or reduction.<\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0A decision of the Commissioner under subsection (1) is subject to objection and appeal in accordance with Chapter 9<\/a> of the Tax Administration Act, 2011 (Act 28 of 2011), and whenever in proceedings relating thereto it is proved that the disposal, transfer, operation, scheme or understanding in question would result in the avoidance or postponement of liability for the royalty, or in the reduction of the amount thereof, it is presumed, until the contrary is proved, in the case of any such disposal, transfer, operation, scheme or understanding, that it was entered into or carried out solely or mainly for the purposes of the avoidance or the postponement of such liability, or the reduction of the amount of such liability.<\/span><\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section 27\u00a0of\u00a0Act\u00a039 of 2013]<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0For purposes of this section, \u201croyalty benefit\u201d includes any avoidance, postponement or reduction of the liability for payment of the royalty mentioned in section 2.<\/span><\/p>\n","post_title":"Section 12 (MPRA) - General anti-avoidance rule","collection_order":29,"collection":2551,"post_modified":"2020-11-02 20:31:34","post_date":"2020-09-04 12:56:18"},{"ID":"20980","post_content":"

13 \u00a0\u00a0\u00a0\u00a0Conclusion of fiscal stability agreements<\/span><\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The Minister of Finance may conclude a binding agreement with an extractor\u2014<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of the extractor\u2019s mineral resource right; or<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in anticipation of the extractor acquiring a mineral resource right,<\/span><\/p>\n


<\/p>\n

that guarantees that the terms and conditions contemplated in\u00a0section 14\u00a0apply in respect of the right for as long as the extractor holds the right (and for all participating interests subsequently held by the extractor in respect of the right).<\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0A binding agreement relating to the anticipated acquisition of a mineral resource right contemplated in subsection (1)(b) has no force and effect unless the mineral resource right is granted within one year after the date on which the Minister of Finance concludes the binding agreement.<\/span><\/p>\n


<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0If an extractor disposes of a prospecting right or an exploration right granted under the Mineral and Petroleum Resources Development Act to another person, and the right is subject to a binding agreement mentioned in subsection (1) on the date of the disposal, the extractor may assign all the rights held by the extractor under the agreement to the other person.<\/span><\/p>\n


<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0If an extractor disposes of a mining right or a production right granted under the Mineral and Petroleum Resources Development Act to another person, and the right is subject to a binding agreement mentioned in subsection (1) on the date of the disposal, the extractor may assign all the rights held by the extractor under the agreement to the other person, if both the extractor and the other person form part of the same group of companies (as defined in section 1 of the Income Tax Act) on the date of the disposal.<\/span><\/p>\n


<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0An extractor that concludes a binding agreement mentioned in subsection (1) may unilaterally terminate the agreement at any time effective on the day after the last day of the year of assessment during which the extractor terminated the agreement.<\/span><\/p>\n


<\/p>\n

(6) \u00a0\u00a0\u00a0\u00a0For purposes of this section\u2014<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0a prospecting right, a renewal of the prospecting right and an initial mining right converted from a prospecting right or renewal thereof held by an extractor; and<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0an exploration right, a renewal of the exploration right and an initial production right converted from an exploration right or renewal thereof held by an extractor,<\/span><\/p>\n


<\/p>\n

are, to the extent that those rights relate to the same geographical area, all deemed to be one and the same mineral resource right in the hands of the extractor.<\/p>\n


<\/p>\n

(7) \u00a0\u00a0\u00a0\u00a0The powers conferred and the duties imposed upon the Minister of Finance by the provisions of this section may be exercised or performed by the Minister personally or delegated by the Minister to the Director-General of the National Treasury and the Director-General may in turn delegate the powers and duties so delegated to him or her to any officer or person under his or her control, direction or supervision.<\/span><\/p>\n


<\/p>\n

(8) \u00a0\u00a0\u00a0\u00a0For purposes of this section \u201cmineral resource right\u201d means a prospecting right, exploration right, mining right or production right granted pursuant to the Mineral and Petroleum Resources Development Act, and includes any lease or sublease mentioned in section 11 of that Act in respect of such right.<\/span><\/p>\n","post_title":"Section 13 (MPRA) - Conclusion of fiscal stability agreements","collection_order":30,"collection":2551,"post_modified":"2020-10-31 21:02:13","post_date":"2020-09-04 12:56:47"},{"ID":"20982","post_content":"

14 Terms and conditions of fiscal stability agreements<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0An amendment of section 4<\/a> has no force and effect in respect of an extractor that is party to an agreement contemplated in section 13<\/a>(1) if the amendment has the effect that the extractor becomes subject to a royalty which is greater than the royalty to which the extractor would otherwise have been subject.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0If the State fails to comply with the terms of an agreement contemplated in section 13<\/a>(1) and the failure has a material adverse economic impact on the determination of the royalty payable by the extractor that is party to that agreement, the extractor is entitled to compensation in respect of the increase in the royalty caused by the failure (and interest at the prescribed rate calculated on the compensation from the date of the failure) or to an alternative remedy that eliminates the full impact of the failure.<\/span><\/p>\n","post_title":"Section 14 (MPRA) - Terms and conditions of fiscal stability agreements","collection_order":31,"collection":2551,"post_modified":"2020-11-02 20:33:08","post_date":"2020-09-04 12:57:15"},{"ID":"20984","post_content":"

15 \u00a0\u00a0\u00a0Foreign currency<\/span><\/strong><\/p>\n


<\/p>\n

Any amount received by or accrued to, or expenditure or loss incurred by\u2014<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0an oil and gas company as defined in paragraph 1 of the Tenth Schedule to the Income Tax Act in any currency other than the currency of the Republic must be translated to the currency of the Republic by applying the average exchange rate for the year in which that amount was so received or accrued or expenditure or loss was so incurred;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0an extractor in any currency other than the currency of the Republic must be translated to the currency of the Republic by applying the spot rate, as defined in section 1 of the Income Tax Act, on the date on which that amount was so received or accrued or expenditure or loss was so incurred.<\/span><\/p>\n

[Section 15\u00a0substituted by\u00a0section 152(1)\u00a0of\u00a0Act 24 of 2011, deemed effective on 1 March 2010 and applies in respect of a mineral resource transferred on or after that date]<\/span><\/p>\n","post_title":"Section 15 (MPRA) - Foreign currency","collection_order":32,"collection":2551,"post_modified":"2020-10-31 21:05:44","post_date":"2020-09-04 12:57:42"},{"ID":"20986","post_content":"

16\u00a0\u00a0\u00a0\u00a0Transitional credits<\/span><\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0There must be deducted from the royalty payable in respect of a mineral resource the amount of any lease, royalty or similar payment to the State in respect of that mineral resource in terms of any conditions imposed pursuant to the laws applicable in respect of an old order right or OP26 right mentioned in Schedule II of the Mineral and Petroleum Resources Development Act, as consideration for the removal or disposal of a mineral or petroleum.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0No deduction is allowed in terms of subsection (1) in respect of any lease mentioned in item 9(7) of Schedule II to the Mineral and Petroleum Resources Development Act.<\/span><\/p>\n


<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The amount to be deducted in terms of subsection (1) must not exceed the royalty mentioned in that subsection.<\/span><\/p>\n","post_title":"Section 16 (MPRA) - Transitional credits","collection_order":33,"collection":2551,"post_modified":"2020-11-02 19:49:54","post_date":"2020-09-04 12:58:09"},{"ID":"20988","post_content":"

17\u00a0\u00a0\u00a0\u00a0\u00a0Act binding on State and application of other laws<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

This Act binds the State, and no provision in any other law is construed as applying or referring to this royalty unless the royalty is specifically mentioned in that provision.<\/p>\n","post_title":"Section 17 (MPRA) - Act binding on State and application of other laws","collection_order":34,"collection":2551,"post_modified":"2020-11-02 19:50:46","post_date":"2020-09-04 12:58:38"},{"ID":"20990","post_content":"

18\u00a0\u00a0\u00a0\u00a0\u00a0Short title and commencement<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0This Act is called the Mineral and Petroleum Resources Royalty Act, 2008.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0This Act comes into operation\u2014<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of section 1, on 1 November 2009;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 15, 16 and 17, and Schedules 1 and 2, on 1 March 2010 and applies in respect of a mineral resource transferred on or after that date; and<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of sections 13 and 14, on 1 November 2009 and applies in respect of a mineral resource transferred on or after 1 March 2010.<\/span><\/p>\n

[Subsection (2) substituted by\u00a0section 102(1)\u00a0of\u00a0Act\u00a017 of 2009\u00a0effective on 1\u00a0November, 2009 to the extent that it relates to\u00a0paragraph (a<\/em>); effective on 1\u00a0March, 2010 to the extent that it relates to\u00a0paragraph (b<\/em>); and effective on 1\u00a0November, 2009 and applicable in respect of a mineral resource transferred on or after 1\u00a0March, 2010 to the extent that it relates to\u00a0paragraph (c<\/em>)]<\/span><\/p>\n","post_title":"Section 18 (MPRA) - Short title and commencement","collection_order":35,"collection":2551,"post_modified":"2020-11-02 19:54:25","post_date":"2020-09-04 12:59:10"},{"ID":"20968","post_content":"

Schedule 1
REFINED\u00a0CONDITION OF MINERAL RESOURCES<\/strong><\/p>\n

[Schedule 1\u00a0amended by\u00a0section 136(1)\u00a0of\u00a0Act 7 of 2010\u00a0and by\u00a0section 187(1)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of any mineral resources transferred on or after that date]<\/span><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Mineral resource name<\/em><\/p>\n<\/td>\n

\n

Refined condition<\/em><\/p>\n<\/td>\n<\/tr>\n

\n

Cobalt<\/p>\n<\/td>\n

\n

Cobalt is refined once processed into cobalt metal or cobalt sulphate. 99.5 % refined<\/p>\n<\/td>\n<\/tr>\n

\n

Copper<\/p>\n<\/td>\n

\n

Copper is refined once processed into copper metal slabs, blister copper or cathode copper of 99.0 % purity.<\/p>\n<\/td>\n<\/tr>\n

\n

Germanium<\/p>\n<\/td>\n

\n

99.99% refined product<\/p>\n<\/td>\n<\/tr>\n

\n

Gold<\/strong><\/p>\n<\/td>\n

\n

Refined and smelted to a 99.5 % purity<\/p>\n<\/td>\n<\/tr>\n

\n

Lead<\/p>\n<\/td>\n

\n

Lead is refined once processed into bars and billets containing 99.0 % pure lead.<\/p>\n<\/td>\n<\/tr>\n

\n

Lithium<\/p>\n<\/td>\n

\n

99.5% LiCO3 in concentrate (lithium carbonate)<\/p>\n<\/td>\n<\/tr>\n

\n

Mercury<\/p>\n<\/td>\n

\n

99.9% purity<\/p>\n<\/td>\n<\/tr>\n

\n

Nickel (Base metal)<\/p>\n<\/td>\n

\n

Nickel is refined once processed into a metal, or other form (e.g. ferro nickel, nickel metal or nickel sulphate). 99.5% purity<\/p>\n<\/td>\n<\/tr>\n

\n

Platinum Group Metals\u00a0<\/strong>(iridium. palladium, platinum, rhodium, ruthenium and osmium)<\/p>\n<\/td>\n

\n

Refined and smelted to a 99.9 % purity<\/p>\n<\/td>\n<\/tr>\n

\n

Molybdenum<\/p>\n<\/td>\n

\n

99.99% refined product<\/p>\n<\/td>\n<\/tr>\n

\n

Silicon<\/p>\n<\/td>\n

\n

98.5% Si<\/p>\n<\/td>\n<\/tr>\n

\n

Silver<\/p>\n<\/td>\n

\n

Silver is refined once processed to silver metal or silver nitrate. 99.5% refined<\/p>\n<\/td>\n<\/tr>\n

\n

Talc<\/p>\n<\/td>\n

\n

98.5% and minus 325 \u03bcm mesh<\/p>\n<\/td>\n<\/tr>\n

\n

Vanadium<\/p>\n<\/td>\n

\n

Vanadium as chemically extracted and refined to a purity of 10% V2<\/sub>O5\u00a0<\/sub>equivalent and above<\/p>\n<\/td>\n<\/tr>\n

\n

Zinc<\/p>\n<\/td>\n

\n

Zinc is refined once processed into zinc metal, plates or slabs containing 98.5 % pure zinc.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n\n\n\n\n\n\n\n
\n

<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Mineral resource name<\/em><\/p>\n<\/td>\n

\n

Refined condition<\/em><\/p>\n<\/td>\n<\/tr>\n

\n

Oil and Gas<\/u><\/p>\n<\/td>\n<\/tr>\n

\n

Oil<\/p>\n<\/td>\n

\n

At inlet of refinery<\/p>\n<\/td>\n<\/tr>\n

\n

Gas<\/p>\n<\/td>\n

\n

At inlet of refinery<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","post_title":"Schedule 1 (MPRA)","collection_order":36,"collection":2551,"post_modified":"2020-11-02 19:56:06","post_date":"2020-09-04 12:53:58"},{"ID":"20972","post_content":"","post_title":"Section 1 (MPRA) - Definitions","collection_order":37,"collection":2551,"post_modified":"2020-09-04 12:54:54","post_date":"2020-09-04 12:54:54"},{"ID":"20970","post_content":"

Schedule 2
UNREFINED\u00a0CONDITION OF MINERAL RESOURCES<\/strong><\/p>\n

[Schedule 2\u00a0amended by\u00a0section 103(1)\u00a0of\u00a0Act\u00a017 of 2009, by\u00a0section 137(1)\u00a0of\u00a0Act\u00a07 of 2010, by\u00a0section 153(1)\u00a0of\u00a0Act 24 of 2011\u00a0and by\u00a0section 188(1)\u00a0of\u00a0Act\u00a031 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of any mineral resources transferred on or after that date]<\/span><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

Mineral resource name<\/em><\/p>\n<\/td>\n

\n

Unrefined condition<\/em><\/p>\n<\/td>\n<\/tr>\n

\n

Aggregates<\/p>\n<\/td>\n

\n

Bulk<\/p>\n<\/td>\n<\/tr>\n

\n

Antimony<\/p>\n<\/td>\n

\n

65% Sb content in the concentrate<\/p>\n<\/td>\n<\/tr>\n

\n

Barite<\/p>\n<\/td>\n

\n

Concentrates with 97% BaSO4<\/p>\n<\/td>\n<\/tr>\n

\n

Beryllium<\/p>\n<\/td>\n

\n

70% beryl concentrate<\/p>\n<\/td>\n<\/tr>\n

\n

Chrome ore in lump, chips and fines<\/p>\n<\/td>\n

\n

(i) 37% to 46% Cr203 in concentrate;<\/p>\n

(ii) 4% to 10% SiO2 and a<\/p>\n

(iii) Cr\/Fe ratio of 1.25 to 1.45(chip and lump<\/u><\/strong>)\u00a0<\/u>or<\/p>\n

(iv) 0.8% to 6% SiO2\u00a0<\/sub>and<\/p>\n

(v) Cr\/Fe ratio of 1.3 to 1.6(fine < 1mm<\/u><\/strong>)<\/u><\/p>\n<\/td>\n<\/tr>\n

\n

Clay used for bricks<\/p>\n

Kaolinite clay used by paper and ceramic sectors<\/p>\n<\/td>\n

\n

Bulk<\/p>\n<\/td>\n<\/tr>\n

\n

Coal<\/p>\n<\/td>\n

\n

Calorific value of 19.0MJ\/kg to 27MJ\/kg<\/p>\n<\/td>\n<\/tr>\n

\n

Cobalt<\/p>\n<\/td>\n

\n

7% Co in a polymineralic matte<\/p>\n<\/td>\n<\/tr>\n

\n

Copper<\/p>\n<\/td>\n

\n

20% to 30% Cu<\/p>\n<\/td>\n<\/tr>\n

\n

Diamond<\/p>\n<\/td>\n

\n

Rough Diamonds<\/p>\n<\/td>\n<\/tr>\n

\n

Dimension stone:<\/u><\/strong><\/p>\n

Granite, Sandstone, Slate, Shale, Gneiss, Marble<\/p>\n<\/td>\n

\n

Bulk<\/p>\n<\/td>\n<\/tr>\n

\n

Fluorspar<\/p>\n<\/td>\n

\n

80% concentrate<\/p>\n<\/td>\n<\/tr>\n

\n

Graphite<\/p>\n<\/td>\n

\n

86% carbon content<\/p>\n<\/td>\n<\/tr>\n

\n

Iron ore<\/p>\n<\/td>\n

\n

Plant feed of 61.5% Fe content<\/p>\n<\/td>\n<\/tr>\n

\n

Lead<\/p>\n<\/td>\n

\n

Concentrate of 50% Pb<\/p>\n<\/td>\n<\/tr>\n

\n

Limestone<\/p>\n<\/td>\n

\n

Concentrate of 54% CaCO3<\/sub><\/p>\n<\/td>\n<\/tr>\n

\n

Manganese<\/p>\n<\/td>\n

\n

Manganese ore: Mn 37% to Mn 48% and Si + Al less than 11 %<\/p>\n<\/td>\n<\/tr>\n

\n

Mica<\/p>\n<\/td>\n

\n

48% concentrate<\/p>\n<\/td>\n<\/tr>\n

\n

.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

Ilmenite<\/p>\n<\/td>\n

\n

80% FeTiO3<\/sub><\/p>\n<\/td>\n<\/tr>\n

\n

Rutile<\/p>\n<\/td>\n

\n

70% TiO2\u00a0<\/sub>concentrate<\/p>\n<\/td>\n<\/tr>\n

\n

Zircon<\/p>\n<\/td>\n

\n

90% ZrO2\u00a0<\/sub>+ SiO2\u00a0<\/sub>+ HfO2<\/sub><\/p>\n<\/td>\n<\/tr>\n

\n

Nickel<\/p>\n<\/td>\n

\n

1.4% Ni content<\/p>\n<\/td>\n<\/tr>\n

\n

Niobium<\/p>\n<\/td>\n

\n

45% Ni2<\/sub>O5\u00a0<\/sub>in concentrate<\/p>\n<\/td>\n<\/tr>\n

\n

Platinum Group Metals\u00a0<\/strong>(iridium, palladium, platinum, rhodium, ruthenium and osmium)<\/p>\n<\/td>\n

\n

150 ppm in concentrate together with all other metals and minerals contained in the concentrate<\/p>\n<\/td>\n<\/tr>\n

\n

Sand<\/p>\n<\/td>\n

\n

Bulk<\/p>\n<\/td>\n<\/tr>\n

\n

Silver<\/p>\n<\/td>\n

\n

800g\/t Ag in polymineralic base metal<\/p>\n<\/td>\n<\/tr>\n

\n

Tantalum<\/p>\n<\/td>\n

\n

In concentrate 30% Ta2<\/sub>O5<\/sub>, Max 0.5% U3<\/sub>O8\u00a0<\/sub>and ThO2\u00a0<\/sub>combined<\/p>\n<\/td>\n<\/tr>\n

\n

Tin<\/p>\n<\/td>\n

\n

80% cassiterite concentration<\/p>\n<\/td>\n<\/tr>\n

\n

Tungsten (CaWO4<\/sub>) and Wolram<\/p>\n<\/td>\n

\n

65% WO3\u00a0<\/sub>in concentrate<\/p>\n<\/td>\n<\/tr>\n

\n

Uranium<\/p>\n<\/td>\n

\n

80% Uranium Oxide in the uranium concentrate sold<\/p>\n<\/td>\n<\/tr>\n

\n

Vanadium<\/p>\n<\/td>\n

\n

Concentrate < 10% V2<\/sub>O5\u00a0<\/sub>equivalent and less than 2% calcium and silica bearing gangue minerals (SiO2\u00a0<\/sub>+ CaO)<\/p>\n<\/td>\n<\/tr>\n

\n

Zinc (Base metal)<\/p>\n<\/td>\n

\n

27% Zn in concentrate<\/p>\n<\/td>\n<\/tr>\n

\n

Other Minerals not listed elsewhere<\/p>\n<\/td>\n

\n

Concentrate or where the specific mineral is not rendered into a concentrate, bulk<\/p>\n

e.g. Phosphate Rock, Gypsum, Vermiculite, Semi-precious gemstones (like rose quartz, tiger\u2019s eye; corundum; etc). Precious gemstones (like sugilite), Feldspar, Garnet, Peat, Perlite, Rare Earth Elements, Silica, Soda Ash, Wollastonite, Zeolite, etc.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","post_title":"Schedule 2 (MPRA)","collection_order":38,"collection":2551,"post_modified":"2020-11-02 19:58:34","post_date":"2020-09-04 12:54:24"},{"ID":"21115","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11837) dated 30 November 2020.<\/strong><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMINISTRATION) ACT 29 OF 2008<\/strong><\/p>\n

\u00a0<\/em><\/p>\n

(English text signed by the President)<\/p>\n

<\/p>\n

[Assented To 21 November, 2008]
<\/em><\/p>\n

(Date Of Commencement: 1 May, 2009)<\/p>\n

<\/p>\n

as amended by<\/strong><\/p>\n

<\/p>\n

Taxation Laws Second Amendment Act 18 of 2009<\/p>\n

Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010<\/p>\n

Tax Administration Act 28 of 2011<\/p>\n

Tax Administration Laws Amendment Act 21 of 2012<\/p>\n

Tax Administration Laws Amendment Act 39 of 2013<\/p>\n

Tax Administration Laws Amendment Act 23 of 2015<\/p>\n

Tax Administration Laws Amendment Act 16 of 2016<\/p>\n

<\/p>\n

Latest 2024 Live Updates<\/strong><\/span>: <\/span>COMPLETED!<\/span><\/strong><\/span><\/p>\n

Tax Administration Laws Amendment Act\u00a018 of 2023<\/span><\/strong><\/p>\n

<\/p>\n

ACT<\/strong><\/p>\n

To provide for the administration of matters in connection with the imposition of a royalty on the transfer of mineral resources and for matters connected therewith.<\/strong><\/p>\n","post_title":"MPRAA Citation","collection_order":2,"collection":2575,"post_modified":"2024-01-27 22:54:38","post_date":"2020-10-11 12:58:45"},{"ID":"21117","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/p>\n

[Arrangement of Sections substituted by\u00a0section 32(1)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

Part I<\/strong>
Interpretation<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Definitions<\/a><\/p>\n

<\/p>\n

Part II
Registration<\/strong><\/p>\n

<\/p>\n

Section 2 \u2013 Registration<\/a><\/p>\n

Section 3 \u2013 Cancellation of registration<\/a><\/p>\n

Section 4 \u2013 Election for unincorporated body of persons<\/a><\/p>\n

<\/p>\n

Part III<\/strong>
Estimates, returns, payments, adjusted estimates, refunds and records<\/strong><\/p>\n

<\/p>\n

Section 5 \u2013 Estimates, returns and payments<\/a><\/p>\n

Section 5A \u2013 Adjustments of estimates<\/a><\/p>\n

Section 6 \u2013 Payments and returns<\/a><\/p>\n

Section 6A \u2013 Refunds<\/a><\/p>\n

Section 7 \u2013 Repealed<\/p>\n

Section 8 \u2013 Maintenance of records<\/a><\/p>\n

<\/p>\n

Part IV<\/strong><\/p>\n

Repealed<\/strong><\/p>\n

<\/p>\n

Section 9 \u2013 Repealed<\/p>\n

Section 10 \u2013 Repealed<\/p>\n

Section 11 \u2013 Repealed<\/p>\n

<\/p>\n

Part V<\/strong>
Penalties and interest<\/strong><\/p>\n

<\/p>\n

Section 13 \u2013 Repealed<\/p>\n

Section 14 \u2013 Penalty for underpayment as a result of underestimation of royalty payable<\/a><\/p>\n

Section 15 \u2013 Repealed<\/p>\n

Section 16 \u2013 Interest<\/a><\/p>\n

<\/p>\n

Part VI<\/strong>
Miscellaneous<\/strong><\/p>\n

<\/p>\n

Section 17 \u2013 Administration of Act<\/a><\/p>\n

Section 18 \u2013 Repealed<\/p>\n

Section 19 \u2013 Reporting, secrecy and disclosure\ufeff<\/a><\/span><\/p>\n

Section 20 \u2013 Regulations<\/a><\/p>\n

Section 21 \u2013 Short title and commencement<\/a><\/p>\n

<\/p>\n

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:<\/p>\n","post_title":"MPRAA Index","collection_order":3,"collection":2575,"post_modified":"2024-01-19 11:27:22","post_date":"2020-10-11 12:59:18"},{"ID":"21017","post_content":"

Part I<\/span><\/strong><\/p>\n

Interpretation<\/span><\/strong><\/p>\n


<\/span><\/strong><\/p>\n


<\/span><\/strong><\/p>\n

1\u00a0\u00a0 \u00a0\u00a0\u00a0Definitions<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0In this Act, unless the context indicates otherwise\u2014<\/span><\/p>\n","post_title":"Section 1 (MPRAA) - Definitions","collection_order":4,"collection":2575,"post_modified":"2020-11-06 11:56:40","post_date":"2020-09-04 13:09:56"},{"ID":"21185","post_content":"

\u201cfinancial year\u201d\u00a0<\/strong>means a financial year as defined in\u00a0section 1\u00a0of the Income Tax Act;<\/p>\n","post_title":"\"Financial year\" definition of section 1 of MPRAA","collection_order":5,"collection":2575,"post_modified":"2020-11-06 09:52:47","post_date":"2020-10-11 18:13:32"},{"ID":"21187","post_content":"

\u201cregistered person\u201d\u00a0<\/strong>means a person that qualifies for registration in terms of\u00a0section 2<\/a>;<\/p>\n","post_title":"\"Registered person\" definition of section 1 of MPRAA","collection_order":6,"collection":2575,"post_modified":"2020-11-06 09:54:38","post_date":"2020-10-11 18:14:20"},{"ID":"21189","post_content":"

\u201cRoyalty Act\u201d\u00a0<\/strong>means the Mineral and Petroleum Resources Royalty Act, 2008 (Act 28 of 2008);<\/p>\n

[Definition of \u201cRoyalty Act\u201d substituted by\u00a0section 33(1)(c<\/em>)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"\"Royalty Act\" definition of section 1 of MPRAA","collection_order":7,"collection":2575,"post_modified":"2020-11-06 09:55:24","post_date":"2020-10-11 18:14:59"},{"ID":"21191","post_content":"

\u201cTax Administration Act\u201d\u00a0<\/strong>means the Tax Administration Act, 2011 (Act 28 of 2011);<\/p>\n

[Definition of \u201cTax Administration Act\u201d inserted by\u00a0section 271\u00a0read with\u00a0paragraph 183(d<\/em>)\u00a0of Sch.\u00a01\u00a0of\u00a0Act 28 of 2011\u00a0and substituted by\u00a0section 33(1)(d<\/em>)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"\"Tax Administration Act\" definition of section 1 of MPRAA","collection_order":8,"collection":2575,"post_modified":"2020-11-06 09:55:59","post_date":"2020-10-11 18:15:40"},{"ID":"21193","post_content":"

\u201cyear of assessment\u201d,\u00a0<\/strong>in relation to a registered person, means-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 in the case of a natural person or trust, the period commencing on 1 March and ending on the last day of February of the following year; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in the case of any other person\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the period commencing on 1 March 2010 and ending on the last day of the financial year in which that period falls; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0the period commencing on the first day of that person\u2019s financial year and ending on the last day of that financial year, and if any financial year begins on any day other than the first day of a month, that financial year is deemed to begin on the first day of that month.<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section 33(1)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 1\u00a0March, 2010]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Royalty Act bears the meaning so assigned for purposes of this Act.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, bears that meaning for purposes of this Act.<\/span><\/p>\n

[Subsection (3)\u00a0inserted by section 271 read with\u00a0paragraph 183(e)\u00a0of Sch.\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"\"Year of assessment\" definition of section 1 of MPRAA","collection_order":9,"collection":2575,"post_modified":"2020-11-06 11:53:32","post_date":"2020-10-11 18:16:27"},{"ID":"21027","post_content":"

Part II<\/span><\/strong><\/p>\n

Registration<\/span><\/strong><\/p>\n


<\/span><\/strong><\/p>\n


<\/span><\/strong><\/p>\n

2\u00a0\u00a0 \u00a0\u00a0 Registration<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0A person qualifies for registration in terms of this Act if that person\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0holds a prospecting right, retention permit, exploration right, mining right, mining permit or production right granted pursuant to the Mineral and Petroleum Resources Development Act or a lease or sublease mentioned in section 11 of the Mineral and Petroleum Resources Development Act in respect of such a right;<\/span><\/p>\n

[Paragraph (a)\u00a0amended by\u00a0section 34(1)(a)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 1\u00a0November, 2009]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0wins or recovers a mineral resource extracted from within the Republic; or<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section 34(1)(b)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 1\u00a0November, 2009]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0elects to register for the purposes of this Act.<\/span><\/p>\n

[Paragraph (c)\u00a0added by\u00a0section 34(1)(c)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 1\u00a0November, 2009]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0\u00a0A person that qualifies for registration as mentioned in subsection (1)\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0on 1 November 2009\u2014<\/span><\/p>\n

<\/p>\n

i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0may apply to register with the Commissioner on or after 1 November 2009; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0must apply to register with the Commissioner by 28 February, 2010; or<\/span><\/p>\n

[Subparagraph (ii)\u00a0substituted by\u00a0section 34(1)(d)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 1\u00a0November, 2009]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0after 1 November 2009 must apply to register with the Commissioner within 60 days after the day on which that person qualifies for registration.<\/span><\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section 62\u00a0of\u00a0Act\u00a018 of 2009]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The Commissioner must register a person that qualifies for registration and that registration takes effect from the beginning of the year of assessment during which the person qualifies for registration.<\/span><\/p>\n","post_title":"Section 2 (MPRAA) - Registration","collection_order":10,"collection":2575,"post_modified":"2020-11-06 11:53:36","post_date":"2020-09-04 13:12:47"},{"ID":"21033","post_content":"

3\u00a0 \u00a0\u00a0Cancellation of registration<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0A person registered under this Act that no longer qualifies for registration (or anticipates not qualifying for registration from a specified date) may apply to the Commissioner for cancellation of registration.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Upon receipt of an application mentioned in subsection (1), the Commissioner may cancel the registration of a person mentioned in subsection (1) effective on the day after the last day of the year of assessment in which that person no longer qualified for registration as mentioned in subsection (1).<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The obligations and liabilities of a person under this Act and the Royalty Act in respect of anything done or omitted to be done by the person while a registered person are not affected by the cancellation of the registration of that person as mentioned in subsection (2).<\/span><\/p>\n","post_title":"Section 3 (MPRAA) - Cancellation of registration","collection_order":11,"collection":2575,"post_modified":"2020-11-06 10:08:13","post_date":"2020-09-04 13:14:11"},{"ID":"21035","post_content":"

4\u00a0\u00a0\u00a0\u00a0 \u00a0Election for unincorporated body of persons<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Notwithstanding subsection (2), if an unincorporated body of persons\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0consists of two or more members;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0of which one or more members hold a prospecting right, retention permit, exploration right, mining right, mining permit or production right granted pursuant to the Mineral and Petroleum Resources Development Act (or a lease or sublease mentioned in section 11 of that Act in respect of such a right); and<\/span><\/p>\n

[Paragraph (b<\/em>)\u00a0substituted by section 271 read with\u00a0paragraph 184\u00a0of Sch.\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0wins or recovers a mineral resource originating from within the Republic,<\/span><\/p>\n

<\/p>\n

all the members of that unincorporated body may elect that the unincorporated body is deemed to be a person for the purposes of this Act, the Royalty Act and the Income Tax Act as applied to the Royalty Act.<\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 35(1)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 1\u00a0March, 2010]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0On the day on which the members of an unincorporated body make an election as mentioned in subsection (1) all the members of that unincorporated body must elect a year of assessment in respect of that unincorporated body and that year of assessment must be the same year of assessment as that of a member of that unincorporated body.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0If the members of an unincorporated body made an election mentioned in subsection (1)\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the liabilities and duties imposed under this Act and the Royalty Act in respect of that unincorporated body must be applied and performed by that unincorporated body separately from the members of that unincorporated body;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0any other actions that are permitted by a person registered under this Act in respect of that unincorporated body must be performed by that unincorporated body separately from the members of that unincorporated body; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0section 10<\/a> of the Royalty Act applies to that unincorporated body for as long as that unincorporated body is deemed to be a person by virtue of the election made in terms of subsection (1).<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0Each member of an unincorporated body that made an election mentioned in subsection (1) is liable jointly and severally with the other members of that unincorporated body for\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the duties of that unincorporated body under this Act and the Royalty Act;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the royalty imposed under the Royalty Act on that unincorporated body in respect of all mineral resources transferred by that unincorporated body, while the member was a member of that unincorporated body.<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0If\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0an unincorporated body of which the members made an election mentioned in subsection (1) is dissolved solely as a result of\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the retirement, withdrawal or death of one or more members of that unincorporated body; or<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the admission of a new member to that unincorporated body; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the new unincorporated body which is brought into being as a result of the dissolution mentioned in paragraph (a) satisfies the requirements of subsection (1)(a) and (b),<\/span><\/p>\n

<\/p>\n

the election made by the members of the dissolved unincorporated body as mentioned in\u00a0subsection (1)\u00a0remains in effect for purposes of the new unincorporated body notwithstanding that dissolution.<\/p>\n

<\/p>\n

(6) \u00a0\u00a0\u00a0\u00a0All the members of an unincorporated body that made an election mentioned in subsection (1) may at any time elect to terminate the registration of that unincorporated body effective on the day after the last day of the year of assessment in which that election was made.<\/span><\/p>\n

[Section 4 substituted by section 63(1) of Act 18 of 2009 effective on 1 November, 2009]<\/span><\/p>\n","post_title":"Section 4 (MPRAA) - Election for unincorporated body of persons","collection_order":12,"collection":2575,"post_modified":"2020-11-06 11:52:26","post_date":"2020-09-04 13:14:37"},{"ID":"21037","post_content":"

Part III<\/strong>
<\/strong>Estimates, returns, payments, adjusted estimates, refunds and records<\/strong><\/p>\n

[Part III, heading substituted by\u00a0section 34(1)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n


<\/span><\/strong><\/p>\n


<\/span><\/strong><\/p>\n

5\u00a0\u00a0\u00a0 \u00a0\u00a0Estimates, returns and payments<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0In respect of a year of assessment a registered person must\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0estimate the royalty payable;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0submit a return of that estimate; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0make a first payment equal to one-half of the amount of the royalty so estimated,<\/span><\/p>\n

<\/p>\n

not later than six months after the first day of that year of assessment.<\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0In respect of a year of assessment a registered person must\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0estimate the royalty payable;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0submit a return of that estimate; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0make a second payment equal to the amount of the royalty so estimated less the amount paid as mentioned in subsection (1),<\/span><\/p>\n

<\/p>\n

by the last day of that year of assessment.<\/p>\n

[Section\u00a0 5\u00a0amended by\u00a0section 36(1)\u00a0of\u00a0Act 8 of 2010, by\u00a0section 271\u00a0read with\u00a0paragraph 185(a)\u00a0and\u00a0(b)\u00a0of Sch.\u00a01\u00a0of\u00a0Act 28 of 2011\u00a0and substituted by\u00a0section 35(1)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"Section 5 (MPRAA) - Estimates, returns and payments","collection_order":13,"collection":2575,"post_modified":"2020-11-06 11:52:20","post_date":"2020-09-04 13:15:07"},{"ID":"21039","post_content":"

5A\u00a0\u00a0\u00a0 \u00a0Adjustments of estimates<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The Commissioner may require a registered person to justify any estimate of the royalty payable as mentioned in section 5<\/a>(1) or (2) or to furnish particulars in respect of that estimate and, if the Commissioner is dissatisfied with the amount of that estimate, the Commissioner may increase the amount of the estimate to an amount that the Commissioner considers reasonable, which increase is not subject to objection and appeal.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0If in respect of a year of assessment a registered person does not submit an estimate by the end of the period specified in section 5<\/a>(1) or (2), the Commissioner may estimate the amount of the royalty payable in respect of that year of assessment.<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0Any additional amount of royalty payable as a result of the increase or estimate referred to in subsection (1) or (2) must be paid within the period specified in a notice of assessment referred to in section 96<\/a> of the Tax Administration Act and issued in respect of that additional assessment.<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0Subject to subsection (2), if a registered person fails to submit an estimate of the royalty payable in respect of a year of assessment before the end of a period of four months after the last day of that year of assessment, that registered person is regarded as having submitted an estimate of an amount of nil royalty payable.<\/span><\/p>\n

[Section 5A inserted by section 36(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"Section 5A (MPRAA) - Adjustments of estimates","collection_order":14,"collection":2575,"post_modified":"2020-11-06 10:28:58","post_date":"2020-09-04 13:15:38"},{"ID":"21041","post_content":"

6\u00a0\u00a0 \u00a0\u00a0\u00a0Payments and returns<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 28\u00a0of\u00a0Act 39 of 2013\u00a0and deleted by\u00a0section 37(1)(b)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0If the amount of the royalty payable in respect of a year of assessment exceeds the sum of the payments made in terms of sections 5<\/a>(1) and (2) and 5A<\/a>, the registered person must\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0submit a return of that excess; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0pay the excess,<\/span><\/p>\n

<\/p>\n

not later than six months after the last day of that year of assessment.<\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section 37(1)(c)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0A registered person must submit a final return for the royalty payable in respect of a year of assessment not later than 12 months after the last day of that year of assessment.<\/span><\/p>\n

[Subsection (3) inserted by section 37(1)(d) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/span><\/p>\n

[Section 6 amended by section 37(1)(a) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"Section 6 (MPRAA) - Payments and returns","collection_order":15,"collection":2575,"post_modified":"2021-08-03 07:49:07","post_date":"2020-09-04 13:16:00"},{"ID":"21043","post_content":"

6A\u00a0\u00a0 \u00a0\u00a0\u00a0Refunds<\/span><\/strong><\/p>\n

<\/p>\n

If in respect of a year of assessment the amount of the royalty payable by a registered person is less than the sum of the payments made by that registered person in terms of\u00a0sections 5<\/a>,\u00a05A<\/a>\u00a0and\u00a06<\/a>, the excess must be refunded by the Commissioner to the registered person under\u00a0Chapter 13<\/a>\u00a0of the Tax Administration Act.<\/p>\n

[Section 6A\u00a0inserted by\u00a0section 38(1)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n


<\/span><\/p>\n

<\/strong>7\u00a0 \u00a0<\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 7\u00a0repealed by section 271 read with\u00a0paragraph 186\u00a0of Sch.\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 6A (MPRAA) - Refunds","collection_order":16,"collection":2575,"post_modified":"2020-11-06 11:05:58","post_date":"2020-09-04 13:16:35"},{"ID":"21045","post_content":"

8\u00a0\u00a0 \u00a0\u00a0Maintenance of records<\/span><\/strong><\/p>\n

<\/p>\n

In addition to the records required under the Tax Administration Act, a registered person must retain the following records in respect of mineral resources extracted from within the Republic:<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0particulars of \u201cearnings before interest and taxes\u201d as mentioned in section 5 of the Royalty Act with sufficient detail to identify all the gross sales, income and allowable deductions in respect of those earnings;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0particulars of \u201cgross sales\u201d as mentioned in section 6 of the Royalty Act with sufficient detail to identify all transferred mineral resources in respect of those gross sales and the persons acquiring those transferred mineral resources;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0the quantity of mineral resources\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0extracted but not transferred; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0transferred,<\/span><\/p>\n

<\/p>\n

by that registered person with sufficient detail to identify the mineral resources extracted but not transferred and the mineral resources transferred;<\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0the accounting income with sufficient detail to identify the \u201cearnings before interest and taxes\u201d as mentioned in section 5 of the Royalty Act that relate to that accounting income;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0any ledger, cash book, journal, cheque book, bank statement, deposit slip, paid cheque, invoice, other book of account or financial statement; and<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0any information specifically required by the Commissioner by public notice.<\/span><\/p>\n

[Section 8 amended by section 271 read with paragraph 187(a) and (b) of Schedule 1 of Act 28 of 2011 and substituted by section 39(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n


<\/p>\n

Part IV<\/strong>
<\/strong>Repealed<\/strong><\/p>\n

[Part IV\u00a0repealed by\u00a0section 40(1)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

9\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 9 amended by section 271 read with paragraph 188 of Schedule 1 of Act 28 of 2011 and repealed by section 40(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

10\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 10 repealed by section 271 read with paragraph 189 of Schedule 1 of Act 28 of 2011 and by section 40(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

11\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 11 repealed by section 271 read with paragraph 189 of Schedule 1 of Act 28 of 2011 and by section 40(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

<\/p>\n

12\u00a0 \u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 12 repealed by section 271 read with paragraph 189 of Schedule 1 of Act 28 of 2011 and by section 40(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"Section 8 (MPRAA) - Maintenance of records","collection_order":17,"collection":2575,"post_modified":"2021-08-03 07:50:09","post_date":"2020-09-04 13:17:04"},{"ID":"21019","post_content":"

Part V<\/strong>
<\/strong>Penalties and interest<\/strong><\/p>\n

[Part V, heading substituted by\u00a0section 41(1)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date<\/span><\/p>\n

<\/p>\n

13\u00a0 \u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 13 repealed by section 271 read with paragraph 189 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

<\/p>\n

14\u00a0\u00a0 \u00a0\u00a0Penalty for underpayment as a result of underestimation of royalty payable<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0If in respect of a year of assessment the royalty payable exceeds the amounts paid under sections 5(1) and (2) and 5A and that excess is greater than 20 per cent of the royalty payable, the Commissioner must impose a penalty, which is regarded as a percentage based penalty imposed under Chapter 15 of the Tax Administration Act, that may not exceed 20 per cent of that excess.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 37(1)\u00a0of\u00a0Act 8 of 2010, by\u00a0section 32(a)\u00a0of\u00a0Act 23 of 2015\u00a0and by\u00a0section 42(1)(b)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0A penalty imposed as mentioned in subsection (1) is payable within 30 days from the date on which it was imposed.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0Where the Commissioner is satisfied that the estimates of the royalty payable and the amounts paid as mentioned in section 5 were seriously calculated with due regard to the factors having a bearing thereon and were not deliberately or negligently understated, or if the Commissioner is partly so satisfied, the Commissioner may remit the penalty mentioned in subsection (1) or a part thereof.<\/span><\/p>\n

[Subsection (3)\u00a0added by\u00a0section 32(b)\u00a0of\u00a0Act 23 of 2015]<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0If\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0a registered person is regarded under section 5A (4) as having submitted an estimate of an amount of nil royalty payable in respect of a year of assessment due to a failure to submit an estimate before the end of a period of four months after the last day of that year of assessment; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the Commissioner is satisfied that the failure was not due to an intent to evade or postpone the payment of the royalty,<\/span><\/p>\n

<\/p>\n

the Commissioner may remit the whole or any part of a penalty imposed under\u00a0subsection (1).<\/p>\n

[Subsection (4) added by section 42(1)(c) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/span><\/p>\n

[Section 14 amended by section 42(1)(a) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

15\u00a0 \u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 15\u00a0repealed by\u00a0section 43(1)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"Section 14 (MPRAA) - Penalty for underpayment as a result of underestimation of royalty payable","collection_order":18,"collection":2575,"post_modified":"2021-08-03 07:51:17","post_date":"2020-09-04 13:10:58"},{"ID":"21021","post_content":"

16\u00a0\u00a0 \u00a0\u00a0Interest<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The Commissioner must pay interest in accordance with the provisions contained in Chapter 12<\/a> of the Tax Administration Act in respect of overpayment of an amount paid to the extent that that amount exceeds\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0in the case where that amount was paid in respect of a notice of assessment, the amount so assessed; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in any other case, the amount of royalty properly chargeable under the Royalty Act.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 44(1)(a)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0A registered person must pay interest in accordance with the provisions contained in Chapter 12<\/a> of the Tax Administration Act\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of so much of the amount that must be paid in terms of section 5<\/a>(1) or (2), 5A<\/a> or 6<\/a> as is not paid on the day by which that payment was required to be made under this Act; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of so much of the amount that must be paid under an additional assessment issued by the Commissioner, other than an additional assessment under section 5A<\/a>, as is not paid on the day by which that payment was required to be made.<\/span><\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section 44(1)(b)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(3)\u00a0 \u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (3)\u00a0deleted by\u00a0section 44(1)(c)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"Section 16 (MPRAA) - Interest","collection_order":19,"collection":2575,"post_modified":"2020-11-06 11:48:26","post_date":"2020-09-04 13:11:24"},{"ID":"21023","post_content":"

Part VI
Miscellaneous<\/strong><\/p>\n


<\/strong><\/p>\n

17\u00a0\u00a0 \u00a0\u00a0Administration of Act<\/span><\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The Commissioner is responsible for administering this Act and the Royalty Act, in accordance with the provisions of the Tax Administration Act.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by section 271 read with\u00a0paragraph 190(a<\/em>)\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.<\/span><\/p>\n

[Subsection (2)\u00a0substituted by section 271 read with\u00a0paragraph 190(b<\/em>)\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n


<\/span><\/p>\n

<\/strong>18\u00a0 \u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 18\u00a0repealed by section 271 read with\u00a0paragraph 191\u00a0of Sch.\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 17 (MPRAA) - Administration of Act","collection_order":20,"collection":2575,"post_modified":"2020-11-06 11:48:22","post_date":"2020-09-04 13:11:57"},{"ID":"21025","post_content":"

19\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Reporting, secrecy and disclosure<\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Despite Chapter 6 of the Tax Administration Act, the Commissioner must annually submit to the Minister of Finance a report, in the form and manner that the Minister may prescribe, within six months from the date that the Commissioner received the report from each extractor, advising the Minister of\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the volume of mineral resources transferred by each extractor;<\/span><\/p>\n

[Paragraph (a)\u00a0substituted by\u00a0section 29(1)(b)\u00a0of\u00a0Act 39 of 2013\u00a0effective on 1\u00a0January, 2014 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the gross sales of each extractor as mentioned in section 6(1) and (2) of the Royalty Act;<\/span><\/p>\n

[Paragraph (b)\u00a0amended by\u00a0section 38(1)(a)\u00a0of\u00a0Act 8 of 2010\u00a0and substituted by\u00a0section 29(1)(b)\u00a0of\u00a0Act 39 of 2013\u00a0effective on 1\u00a0January, 2014 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(bA)\u00a0\u00a0 the adjusted gross sales of the extractor if that adjustment is required in terms of section 6(5) of the Royalty Act;<\/span><\/p>\n

[Paragraph (bA)\u00a0inserted by\u00a0section 29(1)(c)\u00a0of\u00a0Act 39 of 2013\u00a0effective on 1\u00a0January, 2014 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0the percentage determined in terms of section 4(1), (1A) and (2) of the Royalty Act;<\/span><\/span><\/p>\n

[Paragraph (c)\u00a0amended by\u00a0section 24\u00a0of\u00a0Act 18 of 2023]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0the methodology employed to adjust the amount allowed to be deducted in respect of the use of assets or expenditure incurred in terms of section 5 of the Mineral and Petroleum Resources Royalty Act;<\/span><\/p>\n

[Paragraph (d)\u00a0added by\u00a0section 38(1)(a)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 1\u00a0March, 2010]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0the methodology employed to adjust the amount of gross sales determined in terms of section 6 of the Mineral and Petroleum Resources Royalty Act;<\/span><\/p>\n

[Paragraph (e)\u00a0added by\u00a0section 38(1)(a)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 1\u00a0March, 2010]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the allocation of the amount in respect of assets used or expenditure incurred contemplated in section 5 of the Royalty Act per mineral resource;<\/span><\/p>\n

[Paragraph (f)\u00a0added by\u00a0section 38(1)(a)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 1\u00a0March, 2010]<\/span><\/p>\n

<\/p>\n

(g)\u00a0\u00a0\u00a0\u00a0\u00a0the amounts of the royalty imposed in terms of section 2 of the Royalty Act in respect of refined minerals and unrefined minerals, respectively;<\/span><\/p>\n

[Paragraph (g)\u00a0added by\u00a0section 33(1)(b)\u00a0of\u00a0Act 21 of 2012\u00a0effective on 1 January, 2013]<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0\u00a0the amount of earnings before interest and taxes determined in accordance with section 5(1) and (2) of the Royalty Act, respectively;<\/span><\/p>\n

[Paragraph (h)\u00a0added by\u00a0section 33(1)(b)\u00a0of\u00a0Act 21 of 2012\u00a0effective on 1 January, 2013]<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the amount of the royalty that would have been imposed on an extractor in respect of mineral resources transferred had that extractor not been exempt from the royalty in terms of section 7(1)(a) of the Royalty Act;<\/span><\/p>\n

[Paragraph (i)\u00a0added by\u00a0section 33(1)(b)\u00a0of\u00a0Act 21 of 2012\u00a0effective on 1 January, 2013]<\/span><\/p>\n

<\/p>\n

(j)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the amount of the royalty that would have been imposed on an extractor in respect of mineral resources transferred had that extractor not been exempt from the royalty in terms of section 7(1)(b) of the Royalty Act; and<\/span><\/p>\n

[Paragraph (\u00a0j)\u00a0added by\u00a0section 33(1)(b)\u00a0of\u00a0Act 21 of 2012\u00a0effective on 1 January, 2013]<\/span><\/p>\n

<\/p>\n

(k)\u00a0\u00a0\u00a0\u00a0\u00a0the amount of the royalty that would have been imposed on an extractor had that extractor not been exempt from the royalty in terms of section 8 of the Royalty Act.<\/span><\/p>\n

[Subsection (1)\u00a0amended by\u00a0section 33(1)(a)\u00a0of\u00a0Act 21 of 2012, by\u00a0section 29(1)(a)\u00a0of\u00a0Act 39 of 2013\u00a0and by\u00a0section 46(1)(b)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date.\u00a0Paragraph (k)\u00a0added by\u00a0section 33(1)(b)\u00a0of\u00a0Act 21 of 2012\u00a0effective on 1 January, 2013]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The Minister of Finance and every person employed or engaged by him or her with regard to all matters that may come to his or her knowledge by virtue of subsection (1) are subject to section 67(4) of the Tax Administration Act.<\/span><\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section 29(1)(d)\u00a0of\u00a0Act 39 of 2013\u00a0and by\u00a0section 46(1)(c)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(3)\u00a0 \u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (3)\u00a0deleted\u00a0section 46(1)(d)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(4)\u00a0 \u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (4)\u00a0deleted\u00a0section 46(1)(d)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0 . . . . . .<\/span><\/p>\n

[Subsection (5)\u00a0deleted\u00a0section 46(1)(d)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(6) \u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (6)\u00a0deleted\u00a0section 46(1)(d)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(7) \u00a0\u00a0\u00a0\u00a0The provisions of this section must not be construed as preventing\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Paragraph (a)\u00a0deleted by\u00a0section 29(1)(e)\u00a0of\u00a0Act 39 of 2013\u00a0effective on 1\u00a0January, 2014 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the Commissioner from disclosing to the Director-General of the Department of Mineral Resources; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0the Minister of Finance and the Commissioner from disclosing to the chief executive officer of the agency designated by the Minister responsible for Mineral Resources in terms of section 70 of the Mineral and Petroleum Resources Development Act, 2002 (Act 20 of 2002),<\/span><\/p>\n

<\/p>\n

any information submitted under\u00a0subsection (1).<\/p>\n

[Subsection (7)\u00a0substituted by\u00a0section 38(1)(b)\u00a0of\u00a0Act 8 of 2010\u00a0and amended by\u00a0section 46(1)(e)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(8) \u00a0\u00a0\u00a0\u00a0The provisions of subsection (2) apply to the persons referred to in subsection (7) and any person engaged or employed by them that has access to the information.<\/span><\/p>\n

[Section 19\u00a0amended by\u00a0section 46(1)(a)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1\u00a0January, 2017 and applicable in respect of years of assessment commencing on or after that date.\u00a0Subsection (8)\u00a0added by\u00a0section 46(1)(f)\u00a0of\u00a0Act 16 of 2016\u00a0effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]<\/span><\/p>\n","post_title":"Section 19 (MPRAA) - Reporting, secrecy and disclosure","collection_order":21,"collection":2575,"post_modified":"2024-01-19 11:29:16","post_date":"2020-09-04 13:12:23"},{"ID":"21029","post_content":"

20\u00a0 \u00a0\u00a0\u00a0\u00a0Regulations<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

The Minister of Finance may make regulations\u2014<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0to ensure that all foreign currency translations are consistently applied;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of circumstances when a year of assessment may be shorter or longer than 12 months; or<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0with respect to any matter necessary to administer this Act or the Royalty Act.<\/span><\/p>\n","post_title":"Section 20 (MPRAA) - Regulations","collection_order":22,"collection":2575,"post_modified":"2020-11-06 11:48:15","post_date":"2020-09-04 13:13:15"},{"ID":"21031","post_content":"

21\u00a0\u00a0 \u00a0\u00a0\u00a0Short title and commencement<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0This Act is called the Mineral and Petroleum Resources Royalty (Administration) Act, 2008.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0\u00a0This Act comes into operation-<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of sections 1, 2, 3, 4, 7, 17, 18 and 20 on 1 November 2009; and<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0in respect of sections 5, 6, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 19 on 1 March 2010.<\/span><\/p>\n

[Section 21\u00a0substituted by\u00a0section 66(1)\u00a0of\u00a0Act\u00a018 of 2009\u00a0effective on 1\u00a0November, 2009 to the extent that it relates to\u00a0paragraph (a); and effective on 1\u00a0March, 2010 to the extent that it relates to\u00a0paragraph (b)]<\/span><\/p>\n","post_title":"Section 21 (MPRAA) - Short title and commencement","collection_order":23,"collection":2575,"post_modified":"2020-11-06 11:57:34","post_date":"2020-09-04 13:13:45"},{"ID":"21107","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11837) dated 30 November 2020.<\/strong><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

CARBON TAX ACT 15 OF 2019<\/strong><\/p>\n

<\/p>\n

(English text signed by the President)<\/p>\n

<\/p>\n

[Assented to 22 May 2019]<\/em><\/p>\n

[Commencement date: 1 June 2019]<\/em><\/p>\n

<\/p>\n

as amended by:<\/strong><\/p>\n

<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 22 of 2020<\/p>\n

Taxation Laws Amendment Act,\u00a0No.\u00a023 of 2020<\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022<\/span><\/span><\/span><\/p>\n

Taxation Laws Amendment Act 20 of 2022<\/span><\/span><\/span><\/p>\n

<\/p>\n

Latest 2024 Live Updates<\/strong><\/span>: <\/span>COMPLETED!<\/span><\/strong><\/span><\/p>\n

Taxation Laws Amendment Act\u00a017 of 2023<\/span><\/strong><\/p>\n

Rates and Monetary Amounts and Amendment of Revenue Laws Act\u00a019 of 2023<\/span><\/strong><\/p>\n

<\/p>\n

ACT<\/strong><\/p>\n

<\/p>\n

To provide for the imposition of a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions; and to provide for matters connected therewith.<\/strong><\/p>\n

<\/p>\n

PREAMBLE<\/strong><\/p>\n

<\/p>\n

SINCE the causality of the increasing of anthropogenic greenhouse gas emissions in the atmosphere and the global climate change has been scientifically confirmed;<\/p>\n

<\/p>\n

AND SINCE it has consequently become necessary to manage the inevitable climate change impact through interventions that build and sustain South Africa\u2019s social, economic and environmental resilience and emergency response capacity;<\/p>\n

<\/p>\n

AND SINCE it has also become necessary to make a contribution to the global effort to stabilise greenhouse gas concentrations in the atmosphere at a level that avoids dangerous anthropogenic interference with the climate system within a timeframe that enables economic, social and environmental development to proceed in a sustainable manner;<\/p>\n

<\/p>\n

AND SINCE the costs of remedying pollution, environmental degradation and consequent adverse health effects and of preventing, controlling or minimising further pollution, environmental damage or adverse health effects must be paid for by those responsible for harming the environment (the polluter pays principle);<\/p>\n

<\/p>\n

AND SINCE government is desirous to utilise a package of measures in an effort to address the challenges posed by climate change;<\/p>\n

<\/p>\n

AND SINCE this package of measures will be achieved by the deployment of a range of measures to support the system of desired emissions reduction outcomes, including the appropriate pricing of carbon and economic incentives, as well as the use of emissions offsets;<\/p>\n

<\/p>\n

AND SINCE government is of the view that imposing a tax on greenhouse gas emissions and concomitant measures such as providing tax incentives for rewarding the efficient use of energy will provide appropriate price signals to help nudge the economy towards a more sustainable growth path,<\/p>\n

<\/p>\n

BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:-<\/p>\n","post_title":"Carbon Tax Act Citation","collection_order":2,"collection":2604,"post_modified":"2024-01-27 23:27:17","post_date":"2020-10-11 12:54:44"},{"ID":"21109","post_content":"

TABLE OF CONTENTS<\/strong><\/p>\n

<\/p>\n

Part I<\/strong><\/p>\n

Definitions and general provisions relating to imposition of carbon tax<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Definitions<\/a><\/p>\n

Section 2 \u2013 Imposition of carbon tax<\/a><\/p>\n

Section 3 \u2013 Persons subject to tax<\/a><\/p>\n

Section 4 \u2013 Tax base<\/a><\/p>\n

Section 5 \u2013 Rate of tax\ufeff<\/a><\/span><\/p>\n

Section 6 \u2013 Calculation of amount of tax payable\ufeff<\/a><\/span><\/p>\n

<\/p>\n

Part II<\/strong><\/p>\n

Allowances<\/strong><\/p>\n

<\/p>\n

Section 7 \u2013 <\/strong>Basic tax-free allowance<\/a><\/p>\n

Section 8 \u2013 Allowance for industrial process emissions<\/a><\/p>\n

Section 9 \u2013 Allowance in respect of fugitive emissions<\/a><\/p>\n

Section 10 \u2013 Trade exposure allowance<\/a><\/p>\n

Section 11 \u2013 Performance allowance<\/a><\/p>\n

Section 12 \u2013 Carbon budget allowance\ufeff<\/a><\/span><\/p>\n

Section 13 \u2013 Offset allowance<\/a><\/p>\n

<\/p>\n

Part III<\/strong><\/p>\n

Limitation of allowances<\/strong><\/p>\n

<\/p>\n

Section 14 \u2013 Limitation of sum of allowances<\/a><\/p>\n

<\/p>\n

Part IV<\/strong><\/p>\n

Administration, tax period and payment of tax<\/strong><\/p>\n

<\/p>\n

Section 15 \u2013 Administration<\/a><\/p>\n

Section 16 \u2013 Tax period<\/a><\/p>\n

Section 17 \u2013 Payment of tax<\/a><\/p>\n

<\/p>\n

Part V<\/strong><\/p>\n

Miscellaneous<\/strong><\/p>\n

<\/p>\n

Section 18 \u2013 Reporting<\/a><\/p>\n

Section 19 \u2013 Regulations<\/a><\/p>\n

Section 20 \u2013 Amendment of laws<\/a><\/p>\n

Section 21 \u2013 Short title and commencement<\/a><\/p>\n

<\/p>\n

Schedule 1\ufeff<\/a><\/span><\/p>\n

Schedule 2<\/a><\/p>\n

Schedule 3<\/a><\/p>\n","post_title":"Carbon Tax Act - Index","collection_order":3,"collection":2604,"post_modified":"2024-01-15 22:12:22","post_date":"2020-10-11 12:55:36"},{"ID":"21051","post_content":"

Part I<\/strong><\/p>\n


<\/strong><\/p>\n

\u00a0<\/strong>Definitions and general provisions relating to imposition of carbon tax<\/strong><\/strong><\/p>\n


<\/strong><\/p>\n

1. Definitions<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

In this Act, unless the context otherwise indicates-<\/p>\n","post_title":"Section 1 (CTA) - Definitions","collection_order":4,"collection":2604,"post_modified":"2020-10-14 19:12:47","post_date":"2020-09-04 13:34:42"},{"ID":"21121","post_content":"

\u201callowance\u201d<\/strong> means any amount allowed to be taken into account in terms of Part II<\/a>, subject to section 14<\/a>, for the purposes of determining the amount of carbon tax payable;<\/p>\n","post_title":"\"Allowance\" definition of section 1 of CTA","collection_order":5,"collection":2604,"post_modified":"2020-10-14 19:04:30","post_date":"2020-10-11 13:09:51"},{"ID":"21123","post_content":"

\u201ccarbon budget\u201d<\/strong> means an amount of greenhouse gas emissions permitted, against which direct emissions arising from the operations of a person during a defined time period will be accounted for;<\/p>\n","post_title":"\"Carbon budget\" definition of section 1 of CTA","collection_order":6,"collection":2604,"post_modified":"2020-10-14 19:05:37","post_date":"2020-10-11 13:10:26"},{"ID":"21125","post_content":"

\u201ccarbon dioxide (CO2<\/sub>) equivalent\u201d<\/strong> means the concentration of carbon dioxide that would cause the same amount of radiative forcing (the difference of sunlight absorbed by the Earth and energy radiated back to space) as a given mixture of carbon dioxide and other greenhouse gases;<\/p>\n","post_title":"\"Carbon dioxide (CO2) equivalent\" definition of section 1 of CTA","collection_order":7,"collection":2604,"post_modified":"2020-10-14 19:05:33","post_date":"2020-10-11 13:11:09"},{"ID":"21127","post_content":"

\u201ccarbon tax\u201d<\/strong> means a tax on the carbon dioxide (CO2<\/sub>) equivalent of greenhouse gas emissions imposed in terms of section 2<\/a>;<\/p>\n","post_title":"\"Carbon tax\" definition of section 1 of CTA","collection_order":8,"collection":2604,"post_modified":"2020-10-14 19:05:26","post_date":"2020-10-11 13:11:42"},{"ID":"21129","post_content":"

\u201ccombustion\u201d<\/strong> means the exothermic reaction of a fuel with oxygen;<\/p>\n","post_title":"\"Combustion\" definition of section 1 of CTA","collection_order":9,"collection":2604,"post_modified":"2020-10-14 19:05:45","post_date":"2020-10-11 13:12:15"},{"ID":"21131","post_content":"

\u201cCommissioner\u201d<\/strong> means the Commissioner for the South African Revenue Service;<\/p>\n","post_title":"\"Commissioner\" definition of section 1 of CTA","collection_order":10,"collection":2604,"post_modified":"2020-10-14 19:06:51","post_date":"2020-10-11 13:12:49"},{"ID":"21133","post_content":"

\u201cemission factor\u201d<\/strong> means the average emission rate of a given greenhouse gas for a given source, relative to the activity data of a source stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions;<\/p>\n","post_title":"\"Emission factor\" definition of section 1 of CTA","collection_order":11,"collection":2604,"post_modified":"2020-10-14 19:06:47","post_date":"2020-10-11 13:13:29"},{"ID":"21135","post_content":"

\u201cemissions\u201d<\/strong> means-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 the release of greenhouse gases or their precursors; or<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 the release of greenhouse gases and their precursors,<\/span><\/p>\n

<\/p>\n

into the atmosphere, over a specified area and period of time;<\/p>\n","post_title":"\"Emissions\" definition of section 1 of CTA","collection_order":12,"collection":2604,"post_modified":"2020-10-14 20:01:39","post_date":"2020-10-11 13:14:09"},{"ID":"21137","post_content":"

\u201cemissions intensity\u201d<\/strong> means an indicator of the result of the measurement of the quantity of greenhouse gas emissions in relation to an activity;<\/p>\n","post_title":"\"Emissions intensity\" definition of section 1 of CTA","collection_order":13,"collection":2604,"post_modified":"2020-10-14 19:07:28","post_date":"2020-10-11 13:14:50"},{"ID":"21139","post_content":"

\u201cemissions intensity benchmark\u201d<\/strong> means the result of the measurement in respect of an activity that creates greenhouse gas emissions-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 expressed as a predetermined value of the quantity of specified greenhouse gas emissions;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 in relation to an activity that is differentiated from other activities by means of a product, a type of fuel or a technology; and<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 compared against the quantity of greenhouse gas emissions,<\/span><\/p>\n

<\/p>\n

in relation to an identical activity undertaken by another person;<\/p>\n","post_title":"\"Emissions intensity benchmark\" definition of section 1 of CTA","collection_order":14,"collection":2604,"post_modified":"2020-10-14 19:08:55","post_date":"2020-10-11 13:15:39"},{"ID":"21141","post_content":"

\u201cfugitive emissions\u201d<\/strong> means emissions that are released into the atmosphere by any other means than through an intentional release through stack or vent including extraction, processing, delivery and burning for energy production of fossil fuels, including leaks from industrial plant and pipelines;<\/p>\n","post_title":"\"Fugitive emissions\" definition of section 1 of CTA","collection_order":15,"collection":2604,"post_modified":"2020-10-14 19:09:26","post_date":"2020-10-11 13:16:15"},{"ID":"21143","post_content":"

\u201cgreenhouse gas\u201d<\/strong> means gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and re-emit infrared radiation, and includes carbon dioxide (CO2<\/sub>), methane (CH4<\/sub>), nitrous oxide (N2<\/sub>O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur hexafluoride (SF6<\/sub>);<\/p>\n","post_title":"\"Greenhouse gas\" definition of section 1 of CTA","collection_order":16,"collection":2604,"post_modified":"2020-10-14 19:09:16","post_date":"2020-10-11 13:16:48"},{"ID":"21145","post_content":"

\u201cindustrial process\u201d<\/strong> means a manufacturing process that chemically or physically transforms materials;<\/p>\n","post_title":"\"Industrial process\" definition of section 1 of CTA","collection_order":17,"collection":2604,"post_modified":"2020-10-14 19:09:21","post_date":"2020-10-11 13:17:30"},{"ID":"21147","post_content":"

\u201cIPCC\u201d<\/strong> means the Intergovernmental Panel on Climate Change established for the purposes of providing internationally co-ordinated scientific assessments of the magnitude, timing and potential environmental and socio-economic impact of climate change by the United Nations Environment Programme (UNEP) and the World Meteorological Organization (WMO) and endorsed by the United Nations by General Assembly Resolution 43 of 53 made at the 70th plenary meeting on 6 December 1988;<\/p>\n","post_title":"\"IPCC\" definition of section 1 of CTA","collection_order":18,"collection":2604,"post_modified":"2020-10-14 19:09:36","post_date":"2020-10-11 13:18:21"},{"ID":"21149","post_content":"

\u201cIPCC code\u201d<\/strong> means the source code in respect of an activity resulting in the emission of a greenhouse gas as stipulated in the \u201cGuidelines for National Greenhouse Gas Inventories\u201d (2006) issued by the IPCC;<\/p>\n","post_title":"\"IPCC code\" definition of section 1 of CTA","collection_order":19,"collection":2604,"post_modified":"2020-10-14 19:09:56","post_date":"2020-10-11 13:18:53"},{"ID":"21151","post_content":"

\u201cMinister\u201d<\/strong> means the Minister of Finance;<\/p>\n","post_title":"\"Minister\" definition of section 1 of CTA","collection_order":20,"collection":2604,"post_modified":"2020-10-14 19:10:11","post_date":"2020-10-11 13:19:26"},{"ID":"21153","post_content":"

\u201cperson\u201d<\/strong> includes-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 a partnership;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 a trust;<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 a municipal entity as defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); and<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 a public entity listed in Schedules 2, 3A, 3B, 3C and 3D to the Public Finance Management Act, 1999 (Act No. 1 of 1999);<\/span><\/p>\n


<\/span><\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0a municipality which falls within a category listed in section 155(1) of the Constitution of the Republic of South Africa, 1996, and which is an organ of state within the local sphere of government exercising legislative and executive authority within an area determined in terms of the Local Government: Municipal Demarcation Act, 1998 (Act 27 of 1998);<\/span><\/p>\n

[Paragraph (e)\u00a0added by\u00a0section 89(1)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n","post_title":"\"Person\" definition of section 1 of CTA","collection_order":21,"collection":2604,"post_modified":"2022-01-21 11:26:28","post_date":"2020-10-11 13:19:55"},{"ID":"21155","post_content":"

\u201ctaxpayer\u201d<\/strong> means a person liable for the carbon tax in terms of section 3<\/a>; and<\/p>\n","post_title":"\"Taxpayer\" definition of section 1 of CTA","collection_order":22,"collection":2604,"post_modified":"2020-10-14 19:11:18","post_date":"2020-10-11 13:20:31"},{"ID":"21157","post_content":"

\u201ctax period\u201d<\/strong> means a period in respect of which tax is payable as prescribed under section 16<\/a>.<\/p>\n","post_title":"\"Tax period\" definition of section 1 of CTA","collection_order":23,"collection":2604,"post_modified":"2020-10-14 19:11:35","post_date":"2020-10-11 13:21:04"},{"ID":"21074","post_content":"

2. Imposition of carbon tax<\/span><\/strong><\/p>\n


<\/p>\n

There must be levied and collected for the benefit of the National Revenue Fund, a tax to be known as the carbon tax.<\/p>\n","post_title":"Section 2 (CTA) - Imposition of carbon tax","collection_order":24,"collection":2604,"post_modified":"2020-10-14 20:07:15","post_date":"2020-09-04 13:39:53"},{"ID":"21076","post_content":"

3. Persons subject to tax<\/span><\/strong><\/p>\n

<\/p>\n

A person is-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 a taxpayer for the purposes of this Act; and<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 liable to pay an amount of carbon tax calculated as contemplated in section 6<\/a> in respect of a tax period as specified in section 16<\/a>,<\/span><\/p>\n

<\/p>\n

if that person conducts an activity in the Republic, resulting in greenhouse gas emissions, equal to or above the threshold determined by matching the activity listed in the column \u201cActivity\/Sector\u201d in Schedule 2<\/a>\u00a0with the number in the corresponding line of the column \u201cThreshold\u201d of that table.<\/p>\n

[Section 3\u00a0amended by\u00a0section 90(1)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n","post_title":"Section 3 (CTA) - Persons subject to tax","collection_order":25,"collection":2604,"post_modified":"2022-01-21 12:51:44","post_date":"2020-09-04 13:40:19"},{"ID":"21078","post_content":"

4. Tax base<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Notwithstanding subsection (2), the carbon tax must be levied in respect of the sum of the greenhouse gas emissions of a taxpayer in respect of a tax period expressed as the carbon dioxide equivalent of those greenhouse gas emissions resulting from fuel combustion and industrial processes, and fugitive emissions in accordance with an emissions determination methodology approved by the Department of Environmental Affairs.<\/span><\/p>\n

[Subsection\u00a0(1)\u00a0substituted by\u00a0section 91(1)(a)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0\u00a0Where a taxpayer uses an emissions determination methodology in respect of the sum of the greenhouse gas emissions of a taxpayer in respect of a tax period\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0employing readily available statistical data on the intensity of processes \u00a0(Activity data) and emission factors as specified in the \u201cIPCC Guidelines For National Greenhouse Gas Inventories\u201d (2006)); or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0employing the statistical data and emission factors as specified in paragraph (a) including country-specific emission factors,<\/span><\/p>\n

<\/p>\n

in respect of greenhouse gas emissions resulting from fuel combustion, and industrial processes, and fugitive emissions the carbon tax must be levied in respect of the sum of the greenhouse gas emissions of a taxpayer in respect of a tax period expressed as the carbon dioxide equivalent of those greenhouse gas emissions resulting from-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 fuel combustion in respect of that tax period that is a number constituted by the sum of the respective numbers determined for each type of fuel in respect of which a greenhouse gas is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula:<\/span><\/p>\n

<\/p>\n

E = (A x B)<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 \u201cE\u201d represents the number to be determined;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 \u201cA\u201d represents the mass of any one type of the fuel expressed in tonne that is the source of the greenhouse gas emission, other than any fuel utilised for the purposes of international aviation and maritime transport;<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 \u201cB\u201d represents the greenhouse gas emission factor in carbon dioxide equivalent per tonne that must be determined in accordance with the formula:<\/span><\/p>\n

<\/p>\n

X = {[(C x 1) + (M x 23) + (N x 296)] x D}\/Y<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

(aa) \u00a0 \u201cX\u201d represents the number to be determined;<\/span><\/p>\n

<\/p>\n

(bb) \u00a0 \u201cC\u201d represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1<\/a> with the number in the corresponding line of the column \u201cCO2<\/sub> (KGCO2<\/sub> of TJ)\u201d of that table;<\/span><\/p>\n

<\/p>\n

(cc) \u00a0\u00a0 \u201cM\u201d represents the methane emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1<\/a> with the number in the corresponding line of the column \u201cCH4<\/sub> (KGCH4<\/sub> of TJ)\u201d of that table;<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 \u201cN\u201d\u00a0<\/strong>represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column \u201cN2<\/sub>O (KGN2<\/sub>O\/TJ)\u201d of that table;<\/span><\/p>\n

[Item (dd)\u00a0amended by\u00a0section 91(1)(d)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0 \u201cD\u201d\u00a0represents the net default calorific value (terajoule per tonne) of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column \u201cDEFAULT CALORIFIC NET VALUE (TJ\/TONNE)\u201d of that table;<\/span><\/p>\n

[Item (ee)\u00a0amended by\u00a0section 91(1)(d)\u00a0of\u00a0Act 34 of 2019\u00a0and substituted by 91(1)(e) of\u00a0Act 34 of 2019\u00a0both deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(ff)\u00a0\u00a0\u00a0\u00a0 \u201cY\u201d\u00a0represents the number 1000;<\/span><\/p>\n

[Subparagraph graph\u00a0(iii) amended by\u00a0section 91(1)(c)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019.\u00a0Item (ff)\u00a0added by\u00a0section 91(1)(d)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 fugitive emissions that is a number constituted by the sum of the respective numbers determined for each type of commodity, fuel or technology in respect of which the greenhouse gas is emitted in respect of a tax period which respective numbers must be determined in accordance with the formula:<\/span><\/p>\n

<\/p>\n

F= (N x Q)<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 \u201cF\u201d represents the number to be determined;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 \u201cN\u201d represents the mass expressed in tonne in the case of solid fuels or the volume of each type of fuel expressed in cubic metres in the case of fuels other than solid fuels, in respect of the greenhouse gas emission; and<\/span><\/p>\n

<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0 \u201cQ\u201d\u00a0represents the greenhouse gas emission factor in carbon dioxide equivalent per tonne or cubic metres\u2014<\/span><\/p>\n

<\/p>\n

(aa)\u00a0\u00a0\u00a0\u00a0 in the case of oil and natural gas, that must be determined in accordance with the formula:<\/span><\/p>\n

<\/p>\n

X = [(C x 1) + (M x 23) + (N x 296)] x Y<\/p>\n

<\/p>\n

in which formula\u2014<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0 \u201cX\u201d\u00a0represents the number to be determined;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0 \u201cC\u201d\u00a0represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 2 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column \u201cCO2<\/sub>\u201d of that table;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0 \u201cM\u201d represents the methane emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 2 of Schedule 1 with the number in the corresponding line of the column \u201cCH4<\/sub>\u201d of that table;<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0 <\/strong>\u201cN\u201d\u00a0represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 2 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column \u201cN2<\/sub>O\u201d of that table;<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0 \u201cY\u201d\u00a0<\/strong>represents the number 1000; and<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0\u00a0in the case of coal mining and handling, that must be determined in accordance with the formula:<\/span><\/p>\n

<\/p>\n

X = (M x D x 23) x Y<\/p>\n

<\/p>\n

in which formula\u2014<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0 \u201cX\u201d represents the number to be determined;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0 \u201cM\u201d represents the methane emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 2 of Schedule 1 with the number in the corresponding line of the column \u201cCH4<\/sub>\u201d of that table;<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0 \u201cD\u201d represents the density factor for coal mining and handling methane emissions (0.67 x 10-6\u00a0<\/sup>Gg\/m3<\/sup>);<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0 \u201cY\u201d\u00a0<\/strong>represents the number 1000; and<\/span><\/p>\n

[Item (iii) substituted by\u00a0section 91(1)(f)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 industrial process in respect of a tax period that is a number constituted by the sum of the respective numbers determined for each type of commodity, fuel or technology in respect of which the greenhouse gas is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula:<\/span><\/p>\n

<\/p>\n

P = (G x H)<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 \u201cP\u201d represents the amount to be determined that must not be less than zero;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 \u201cG\u201d represents the mass of each raw material used or product produced expressed in tonne in respect of which the greenhouse gas is emitted in respect of that tax period; and<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 \u201cH\u201d represents the greenhouse gas emission factor in carbon dioxide emissions equivalent per tonne for each raw material used or product produced that must be determined in accordance with the formula:<\/span><\/p>\n

<\/p>\n

X = (C x 1) + (M x 23) + (N x 296) + (H x 11 900) + (T x 5 700) + (S x 22 200)<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

(aa) \u00a0 \u201cX\u201d represents the number to be determined;<\/span><\/p>\n

<\/p>\n

(bb)\u00a0\u00a0 \u201cC\u201d\u00a0represents the carbon dioxide emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column\u00a0\u201ctonneCO2<\/sub>\/tonne product\u201d\u00a0of that table;<\/span><\/p>\n

[Item (bb)\u00a0substituted by\u00a0section 91(1)(g)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(cc)\u00a0\u00a0 \u201cM\u201d\u00a0represents the methane emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column\u00a0\u201ctonneCH4<\/sub>\/tonne product\u201d\u00a0of that table;<\/span><\/p>\n

[Item (cc)\u00a0substituted by\u00a0section 91(1)(g)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(dd)\u00a0\u00a0 \u201cN\u201d\u00a0represents the Nitrous Oxide emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column\u00a0\u201ctonneN2<\/sub>O\/ tonne product\u201d\u00a0of that table;<\/span><\/p>\n

[Item (dd)\u00a0substituted by\u00a0section 91(1)(g)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(ee)\u00a0\u00a0 \u201cH\u201d\u00a0represents the Hexafluoroethane (C2<\/sub>F6<\/sub>) emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column\u00a0\u201ctonneC2<\/sub>F6<\/sub>\/tonne product\u201d\u00a0of that table;<\/span><\/p>\n

[Item (ee)\u00a0substituted by\u00a0section 91(1)(g)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(ff)\u00a0\u00a0\u00a0\u00a0 \u201cT\u201d\u00a0represents the carbon tetrafluoride (CF4<\/sub>) emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column\u00a0\u201ctonneCF4<\/sub>\/tonne product\u201d\u00a0of that table; and<\/span><\/p>\n

[Item (ff)\u00a0substituted by\u00a0section 91(1)(g)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(gg)\u00a0\u00a0 \u201cSection\u201d\u00a0represents the Sulphur hexafluoride (SF6<\/sub>) emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of\u00a0Schedule 1\u00a0with the number in the corresponding line of the column\u00a0\u201ctonneSF6<\/sub>\/tonne product\u201d\u00a0of that table.<\/span><\/p>\n

[Item (gg)\u00a0substituted by\u00a0section 91(1)(g)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

\u00a0[Subsection\u00a0(2)\u00a0amended by\u00a0section 91(1)(b)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n","post_title":"Section 4 (CTA) - Tax base","collection_order":26,"collection":2604,"post_modified":"2022-01-21 12:51:33","post_date":"2020-09-04 13:40:46"},{"ID":"21080","post_content":"

5. Rate of tax<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0The rate of the carbon tax on greenhouse gas emissions must, subject to subsections (2) and (3), be imposed at an amount of R159 per ton carbon dioxide equivalent of the greenhouse gas emissions of a taxpayer.<\/span><\/span><\/p>\n

[Subsection\u00a0(1)\u00a0substituted by\u00a0section 10(1)\u00a0of\u00a0Act 22 of 2020, by\u00a0section 6(1)\u00a0of\u00a0Act 19 of 2021, by\u00a0section 7(1)\u00a0of\u00a0Act 19 of 2022\u00a0and by\u00a0section 8(1)\u00a0of\u00a0Act 19 of 2023\u00a0deemed effective on 1 January, 2023]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The rate of tax specified in subsection (1) must be increased to the amount of-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0R159 for tax periods from 1 January 2023 until 31 December 2023;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0R190 for tax periods from 1 January 2024 until 31 December 2024; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0R236 for tax periods from 1 January 2025 until 31 December 2025.<\/span><\/p>\n

[Subsection\u00a0(2)\u00a0substituted by\u00a0section 92(1)\u00a0of\u00a0Act 34 of 2019\u00a0and by\u00a0section 38(1)(a)\u00a0of\u00a0Act 20 of 2022\u00a0effective on 1 January, 2023]<\/span><\/p>\n

<\/p>\n

(2A)\u00a0\u00a0The rate of tax specified in subsection (1) must be increased to the amount of R308 for tax periods from 1 January 2026 until 31 December 2026.<\/span><\/p>\n

[Subsection\u00a0(2A)\u00a0inserted by\u00a0section 38(1)(b)\u00a0of\u00a0Act 20 of 2022\u00a0effective on 1 January, 2023]<\/span><\/p>\n

<\/p>\n

(2B) \u00a0The rate of tax specified in subsection (1) must be increased to the amount of-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0R347 for tax periods from 1 January 2027 until 31 December 2027;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0R385 for tax periods from 1 January 2028 until 31 December 2028 and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0R424 for tax periods from 1 January 2029 until 31 December 2029.<\/span><\/p>\n

[Subsection\u00a0(2B)\u00a0inserted by\u00a0section 38(1)(b)\u00a0of\u00a0Act 20 of 2022\u00a0effective on 1 January, 2023]<\/span><\/p>\n

<\/p>\n

(2C) \u00a0The rate of tax specified in subsection (1) must be increased to the amount of R462 for tax periods from 1 January 2030 until 31 December 2030.<\/span><\/p>\n

[Subsection\u00a0(2C)\u00a0inserted by\u00a0section 38(1)(b)\u00a0of\u00a0Act 20 of 2022\u00a0effective on 1 January, 2023]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The rate of tax must be increased after 31 December 2030 by the amount announced by the Minister in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act 1 of 1999).<\/span><\/p>\n

[Subsection\u00a0(3)\u00a0substituted by\u00a0section 92(1)\u00a0of\u00a0Act 34 of 2019\u00a0and by\u00a0section 38(1)(c)\u00a0of\u00a0Act 20 of 2022\u00a0effective on 1 January, 2023]<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0The rate of tax specified in subsection (1) may be adjusted by the amount announced by the Minister in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999, \u00a0(Act 1 of 1999), in 2025 and thereafter at three-year intervals to take into account the impact of exchange rate movements on the comparability of the rate to global carbon pricing.<\/span><\/p>\n

[Subsection\u00a0(4)\u00a0added by\u00a0section 38(1)(d)\u00a0of\u00a0Act 20 of 2022\u00a0effective on 1 January, 2023]<\/span><\/p>\n","post_title":"Section 5 (CTA) - Rate of tax","collection_order":27,"collection":2604,"post_modified":"2024-01-15 22:02:59","post_date":"2020-09-04 13:41:11"},{"ID":"21082","post_content":"

6. Calculation of amount of tax payable<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Subject to subsections (2) and (3), the amount of tax payable by a taxpayer in respect of a tax period must be calculated in accordance with the formula-<\/span><\/p>\n

<\/p>\n

X = <{[(E \u2013 S) x (1 \u2013 C)]-[D x (1-M)]} + {P x (1 \u2013 J)} + {F x (1 \u2013 K)}> x R<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 \u201cX\u201d represents the amount to be determined that must not be less than zero;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 \u201cE\u201d represents the number in respect of the total fuel combustion related greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4<\/a>(1) or (2)(a);<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cS\u201d represent an amount equal to the quantity of renewable electricity (kWh) purchased under a power purchase agreement multiplied by the renewable energy premium determined by the Minister by notice in the Gazette in respect of a tax period, until 31 December 2022; and<\/span><\/p>\n

[Paragraph (c) substituted by section 63(1)(a) of Act 20 of 2021 deemed effective on 1 January 2021. EDITORS NOTE:<\/strong> Act 20 of 2021 as published states begins paragraph (c) with the words \u201c\u201dB\u201d represent\u2026\u201d \u2013 since there is no \u201cB\u201d in the formula, it appears that \u201cS\u201d is the correct reference]<\/span><\/p>\n

<\/p>\n

(d) \u00a0\u00a0\u00a0 \u201cC\u201d represents a number equal to the sum of the percentages of allowances determined under sections 7<\/a>, 10<\/a>, 11<\/a>, 12<\/a>, and 13<\/a> in respect of that tax period, subject to section 14<\/a>;<\/span><\/p>\n

<\/p>\n

(e) \u00a0\u00a0\u00a0 \u201cD\u201d represents the number in respect of the petrol and diesel related greenhouse gas emissions of that taxpayer in respect of that tax period expressed as a carbon dioxide equivalent, determined in terms of section 4<\/a>(1) or (2)(a);<\/span><\/p>\n

<\/p>\n

(f) \u00a0\u00a0\u00a0\u00a0 \u201cM\u201d represents a number equal to the sum of the percentages of the allowances determined under sections 7<\/a>, 12<\/a> and 13<\/a> in respect of that tax period, subject to section 14<\/a>;<\/span><\/p>\n

<\/p>\n

(g) \u00a0\u00a0\u00a0 \u201cP\u201d represents the number in respect of the total industrial process related greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4<\/a>(1) or (2)(c);<\/span><\/p>\n

<\/p>\n

(h)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cJ\u201d represents a number equal to the sum of the percentages of the allowances determined under\u00a0sections 7,\u00a08,\u00a010,\u00a011,\u00a012\u00a0and 13 in respect of that tax period, subject to\u00a0section 14;<\/span><\/p>\n

[Paragraph (h)\u00a0substituted by\u00a0section 93(1)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 \u201cF\u201d represents the number in respect of the total fugitive greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4<\/a>(1) or (2)(b);<\/span><\/p>\n

<\/p>\n

(j) \u00a0\u00a0\u00a0\u00a0 \u201cK\u201d represents the sum of the percentages of the allowances determined in terms of sections 7<\/a>, 9<\/a>, 10<\/a>, 11<\/a>, 12<\/a> and 13<\/a> in respect of that tax period, subject to section 14<\/a>; and<\/span><\/p>\n

<\/p>\n

(k) \u00a0\u00a0\u00a0 \u201cR\u201d represents the rate of tax prescribed under section 5<\/a>:<\/span><\/p>\n

<\/p>\n

Provided that where the number in respect of the determination of the expression \u201c(E-S)\u201d in the formula is less than zero, that number must be deemed to be zero.<\/p>\n

[Subsection (1)\u00a0amended by\u00a0section 77(1)(a)\u00a0of\u00a0Act 2 of 2020\u00a0deemed effective on 1 January, 2020]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The amount of tax payable by a taxpayer in respect of the generation of electricity from fossil fuels conducting activities under the IPCC codes 1A1 for energy industries (including heat and electricity recovery from Waste), 1A2 for manufacturing industries and construction (including heat and electricity recovery from Waste) and 1A4 for other sectors (including heat and electricity recovery from Waste) in respect of a tax period must be calculated in accordance with the formula:<\/span><\/p>\n

<\/p>\n

X = A \u2013 B \u2013 C<\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 \u201cX\u201d represents the amount to be determined that must not be less than zero;<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 \u201cA\u201d represents the amount of tax payable in respect of a tax period determined in terms of subsection (1);<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0 \u201cB\u201d\u00a0<\/strong>represents an amount equal to the quantity of renewable electricity (kWh) purchased under a power purchase agreement multiplied by the renewable energy premium determined by the Minister by notice in the\u00a0Gazette\u00a0in respect of a tax period, until 31 December 2025; and<\/span><\/p>\n

[Paragraph (c)\u00a0substituted by\u00a0section 63(1)(a)\u00a0of\u00a0Act 20 of 2021\u00a0and by\u00a0section 39(1)(b)\u00a0of\u00a0Act 20 of 2022\u00a0effective on 1 January, 2023]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cC\u201d\u00a0<\/strong>represents an amount equal to the environmental levy contemplated in respect of electricity generated in the Republic in Section B of Part 3 of\u00a0Schedule 1\u00a0to the Customs and Excise Act, 1964 (Act 91 of 1964), paid in respect of a tax year, until 31 December 2025.<\/span><\/p>\n

[Subsection\u00a0(2)\u00a0amended by\u00a0section 39(1)(a)\u00a0of TLA Act of 2022 effective on 1 January, 2023.\u00a0Paragraph (d)\u00a0substituted by\u00a0section 39(1)(c)\u00a0of\u00a0Act 20 of 2022\u00a0effective on 1 January, 2023]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The amount of tax payable by a taxpayer that is a petroleum refinery in respect of a tax period must be calculated in accordance with the formula-<\/span><\/p>\n

<\/p>\n

X = A \u2013 (B x P)<\/strong><\/p>\n

<\/p>\n

in which formula-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cX\u201d represents the amount to be determined that must not be less than zero;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cA\u201d represents the amount of tax payable in respect of a tax period determined in terms of subsection (1);<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cB\u201d represents an amount of 0.66 cents per litre;<\/span><\/span><\/p>\n

[Paragraph (c)\u00a0substituted by\u00a0section 8(1)\u00a0of\u00a0Act 19 of 2022\u00a0and by\u00a0section 9(1)\u00a0of\u00a0Act 19 of 2023\u00a0deemed effective on 1 January, 2023]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0\u201cP\u201d represents the total amount of petrol produced expressed in litres.<\/span><\/p>\n

[Subsection (3)\u00a0added by\u00a0section 77(1)(b)\u00a0of\u00a0Act 23 of 2020\u00a0deemed effective on 1 January, 2020 \u2013 amendment probably supposed to be insertion of subsection (4) \u2013 subsection (3) already exists]<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0For the purposes of this section \u201csequestrate\u201d\u00a0<\/strong>means-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the process of storing a greenhouse gas in forestry plantations and harvested wood products within the operational control of the taxpayer in respect of fuel combustion emissions declared in terms of IPCC codes 1A2d for pulp, paper and print and 1A2j for wood and wood products in terms of section 4<\/a>(1); or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the process of storing a greenhouse gas in forestry plantations and harvested wood products within the operational control of the taxpayer in respect of fuel combustion emissions declared in terms of IPCC codes 1A2d for pulp, paper and print and 1A2j for wood and wood products or increasing the carbon content of a carbon reservoir other than the atmosphere in respect of fuel combustion emissions declared in terms of section 4<\/a>(2)(a).<\/span><\/p>\n

[Subsection (4)\u00a0substituted by\u00a0section 63(1)(b)\u00a0of\u00a0Act 20 of 2021\u00a0and by\u00a0section 39(1)(d)\u00a0of\u00a0Act 20 of 2022\u00a0deemed effective on 1 January, 2022]<\/span><\/p>\n","post_title":"Section 6 (CTA) - Calculation of amount of tax payable","collection_order":28,"collection":2604,"post_modified":"2024-01-15 22:04:32","post_date":"2020-09-04 13:41:44"},{"ID":"21084","post_content":"

Part II<\/strong><\/p>\n

Allowances<\/strong><\/p>\n


<\/strong><\/p>\n

7.\u00a0 Basic tax-free allowance<\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0A taxpayer that conducts an activity that is listed in Schedule 2<\/a> in the column \u201cActivity\/Sector\u201d must receive an allowance in respect of those emissions, determined in terms of subsection (2).<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The percentage of the allowance referred to in subsection (1) must be calculated by matching the line in which the activity is contained in the column \u201cActivity\/Sector\u201d with the corresponding line in the column \u201cBasic tax-free allowance %\u201d in Schedule 2<\/a> of the total percentage of greenhouse gas emissions in respect of a tax period in respect of that activity.<\/span><\/p>\n

[Section\u00a07\u00a0substituted by\u00a0section 94(1)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n","post_title":"Section 7 (CTA) - Allowance for fossil fuel combustion","collection_order":29,"collection":2604,"post_modified":"2022-01-21 12:50:56","post_date":"2020-09-04 13:42:42"},{"ID":"21086","post_content":"

8. Allowance for industrial process emissions<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 A taxpayer that conducts an activity in respect of industrial process emissions that is listed in Schedule 2<\/a> in the column \u201cActivity of Sector\u201d must receive an allowance in respect of those emissions, determined in terms of subsection (2).<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The percentage of the allowance referred to in subsection (1) must be 10 per cent of the total greenhouse gas emissions in respect of a tax period in respect of that activity.<\/span><\/p>\n

[Subsection\u00a0(2)\u00a0substituted by\u00a0section 95(1)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n","post_title":"Section 8 (CTA) - Allowance for industrial process emissions","collection_order":30,"collection":2604,"post_modified":"2022-01-21 12:12:23","post_date":"2020-09-04 13:43:14"},{"ID":"21088","post_content":"

9. Allowance in respect of fugitive emissions<\/span><\/strong><\/p>\n

<\/p>\n

A taxpayer that conducts an activity that is listed in\u00a0Schedule 2<\/a>\u00a0in the column \u201cActivity\/Sector\u201d must receive an allowance in respect of fugitive emissions equal to 10 per cent of the total greenhouse gas emissions in respect of the tax period in respect of that activity.<\/p>\n

[Section\u00a09\u00a0substituted by\u00a0section 96(1)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n","post_title":"Section 9 (CTA) - Allowance in respect of fugitive emissions","collection_order":31,"collection":2604,"post_modified":"2022-01-21 12:16:25","post_date":"2020-09-04 13:43:45"},{"ID":"21053","post_content":"

10. Trade exposure allowance<\/span><\/strong><\/p>\n

<\/p>\n

A taxpayer that is liable for the carbon tax in respect of greenhouse gas emissions must receive an allowance up to a maximum of ten per cent in respect of trade exposure as measured by value of exports plus imports divided by the total production by sector or subsector that must be determined in a manner prescribed by the Minister by regulation.<\/p>\n","post_title":"Section 10 (CTA) - Trade exposure allowance","collection_order":32,"collection":2604,"post_modified":"2020-10-18 12:36:01","post_date":"2020-09-04 13:35:10"},{"ID":"21055","post_content":"

11. Performance allowance<\/span><\/strong><\/p>\n\n

(1) \u00a0\u00a0\u00a0 A taxpayer that has implemented measures to reduce the greenhouse gas emissions of that taxpayer in respect of a tax period must receive an allowance in respect of that tax period not exceeding five per cent of the total greenhouse gas emissions of that taxpayer during that tax period, determined in accordance with the formula:<\/span><\/p>\n\n

Z = (A \u00a0of \u00a0B \u2013 C) x D<\/p>\n

\n<\/p>

in which formula-<\/p>\n\n

(a) \u00a0\u00a0\u00a0 \u201cZ\u201d represents the percentage to be determined that must not be less than zero;<\/span><\/p>\n

\n<\/p>

(b) \u00a0\u00a0\u00a0 \u201cA\u201d represents-<\/span><\/p>\n

\n<\/p>

(i) \u00a0\u00a0\u00a0\u00a0 the sector or subsectionector greenhouse gas emissions intensity benchmark as prescribed by the Minister; or<\/span><\/p>\n

\n<\/p>

(ii) \u00a0\u00a0\u00a0 where no value is prescribed as required by subparagraph (i), the number zero;<\/span><\/p>\n

\n<\/p>

(c) \u00a0\u00a0\u00a0 \u201cB\u201d represents the measured and verified greenhouse gas emissions intensity of a taxpayer in respect of a tax period;<\/span><\/p>\n

\n<\/p>

(d) \u00a0\u00a0\u00a0 \u201cC\u201d represents the number one; and<\/span><\/p>\n

\n<\/p>

(e) \u00a0\u00a0\u00a0 \u201cD\u201d represents the number 100.<\/span><\/p>\n\n

(2) \u00a0\u00a0\u00a0 For the purposes of this section \u201cmeasures\u201d include action taken to reduce greenhouse gas emissions in respect of a tax period.<\/span><\/p>\n","post_title":"Section 11 (CTA) - Performance allowance","collection_order":33,"collection":2604,"post_modified":"2023-01-25 21:44:16","post_date":"2020-09-04 13:35:55"},{"ID":"21057","post_content":"

12. Carbon budget allowance<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0Subject to subsection (2), a taxpayer that conducts an activity that is listed in Schedule 2<\/a> in the column \u2018Activity\/Sector\u2019 and participates in the carbon budget system from 1 January 2021 to 31 December 2024, must receive an additional allowance of five per cent of the total greenhouse gas emissions in respect of a tax period.<\/span><\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 64(1)\u00a0of\u00a0Act 20 of 2021\u00a0and by\u00a0section 66(1)\u00a0of\u00a0Act 17 of 2023\u00a0deemed effective on 1 January 2023]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0 A taxpayer must only receive the allowance as contemplated in subsection (1) if the Department of Environmental Affairs confirms in writing that that taxpayer is participating in the carbon budget system as referred to in subsection (1).<\/span><\/p>\n","post_title":"Section 12 (CTA) - Carbon budget allowance","collection_order":34,"collection":2604,"post_modified":"2024-01-15 22:06:09","post_date":"2020-09-04 13:36:15"},{"ID":"21059","post_content":"

13. Offset allowance<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Subject to subsection (2), a taxpayer may reduce the amount in respect of the carbon tax for which the taxpayer is liable in respect of a tax period by utilising carbon offsets as prescribed by the Minister.<\/span><\/p>\n

[Subsection\u00a0(1)\u00a0substituted by\u00a0section 97(1)\u00a0of\u00a0Act 34 of 2019\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n


<\/span><\/p>\n

(2) \u00a0\u00a0\u00a0 The reduction of the liability for the carbon tax allowed in terms of subsection (1) must not exceed so much of the percentage of the total greenhouse gas emissions of a taxpayer in respect of a tax period as is determined by matching the line in the column \u201cActivity of Sector\u201d with the percentage in the corresponding line of the column \u201cOffsets allowance %\u201d in Schedule 2<\/a>.<\/span><\/p>\n","post_title":"Section 13 (CTA) - Offset allowance","collection_order":35,"collection":2604,"post_modified":"2023-01-25 21:43:13","post_date":"2020-09-04 13:36:44"},{"ID":"21061","post_content":"

Part III<\/strong><\/p>\n

Limitation of allowances<\/strong><\/p>\n

<\/p>\n

14. Limitation of sum of allowances<\/span><\/strong><\/p>\n

<\/p>\n

A taxpayer, other than a taxpayer in respect of which the maximum total allowance stipulated Schedule 2<\/a> constitutes 100 per cent, must only receive the sum of the allowances contemplated in Part II<\/a> in respect of a tax period to the extent that the sum of those allowances does not exceed 95 per cent of the total greenhouse gas emissions of that taxpayer in respect of that tax period as determined in terms of the column \u201cMaximum total allowances %\u201d in Schedule 2<\/a>.<\/p>\n","post_title":"Section 14 (CTA) - Limitation of sum of allowances","collection_order":36,"collection":2604,"post_modified":"2022-01-21 12:52:43","post_date":"2020-09-04 13:37:10"},{"ID":"21063","post_content":"

Part IV<\/strong><\/p>\n

\u00a0<\/strong>Administration, tax period and payment of tax<\/strong><\/p>\n

<\/p>\n

15. Administration<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 The Commissioner must administer the provisions of this Act as if the carbon tax were an environmental levy as contemplated in section 54A of the Customs and Excise Act, 1964 (Act No. 91 of 1964), that must be collected and paid in terms of the provisions of that Act.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 For the purposes of subsection (1), administrative actions, requirements and procedures for purposes of submission and verification of accounts, collection and payment of the carbon tax as an environmental levy or the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Customs and Excise Act, 1964.<\/span><\/p>\n","post_title":"Section 15 (CTA) - Administration","collection_order":37,"collection":2604,"post_modified":"2022-01-21 12:52:51","post_date":"2020-09-04 13:37:33"},{"ID":"21066","post_content":"

16. Tax period<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0 A taxpayer must pay the carbon tax for every tax period.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0 A tax period in relation to a taxpayer is-<\/span><\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 commencing on 1 June 2019 and ending on 31 December 2019; and<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 subsequent to the period contemplated in paragraph (a), the period commencing on 1 January of each year and ending on 31 December of that year.<\/span><\/p>\n","post_title":"Section 16 (CTA) - Tax period","collection_order":38,"collection":2604,"post_modified":"2020-10-18 12:43:51","post_date":"2020-09-04 13:38:02"},{"ID":"21068","post_content":"

17. Payment of tax<\/span><\/strong><\/p>\n

<\/p>\n

A taxpayer must submit yearly environmental levy accounts and payments as prescribed by rule in terms of the Customs and Excise Act, 1964 (Act No. 91 of 1964), for every tax period.<\/p>\n","post_title":"Section 17 (CTA) - Payment of tax","collection_order":39,"collection":2604,"post_modified":"2020-10-18 12:44:25","post_date":"2020-09-04 13:38:24"},{"ID":"21070","post_content":"

Part V<\/strong><\/p>\n

\u00a0<\/strong>Miscellaneous<\/strong><\/p>\n

<\/p>\n

18. Reporting<\/span><\/strong><\/p>\n

<\/p>\n

Despite Chapter 6 of the Tax Administration Act, the Commissioner must annually submit to the Minister a report, in the form and manner that the Minister may prescribe, within six months from the date of submission of environmental levy accounts and payments contemplated in section 17<\/a> advising the Minister in respect of that tax period of-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 the total amount of greenhouse gas emissions reported in respect of which taxpayers are liable for the carbon tax; and<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 the amount of carbon tax collected.<\/span><\/p>\n","post_title":"Section 18 (CTA) - Reporting","collection_order":40,"collection":2604,"post_modified":"2022-01-21 12:53:07","post_date":"2020-09-04 13:38:52"},{"ID":"21072","post_content":"

19. Regulations<\/span><\/strong><\/p>\n

<\/p>\n

The Minister must make regulations in respect of-<\/p>\n

<\/p>\n

(a) \u00a0\u00a0\u00a0 the sector or subsectionector greenhouse gas emissions intensity benchmark for the purposes of symbol \u201cA\u201d in section 11<\/a>(1);<\/span><\/p>\n

<\/p>\n

(b) \u00a0\u00a0\u00a0 the manner of determining the amount of the trade exposure allowance contemplated in section 10<\/a>; and<\/span><\/p>\n

<\/p>\n

(c) \u00a0\u00a0\u00a0 carbon offsets contemplated in section 13<\/a> regarding-<\/span><\/p>\n

<\/p>\n

(i) \u00a0\u00a0\u00a0\u00a0 the projects or activities in respect of which an offset is generated;<\/span><\/p>\n

<\/p>\n

(ii) \u00a0\u00a0\u00a0 the limitation on the carbon offset allowance;<\/span><\/p>\n

<\/p>\n

(iii) \u00a0\u00a0 offset duration periods;<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 the institution, board or body that must administer the offset allowance;<\/span><\/p>\n

<\/p>\n

(v) \u00a0\u00a0\u00a0 the powers and responsibilities of the institution, board or body contemplated in subparagraph (iv);<\/span><\/p>\n

<\/p>\n

(iv) \u00a0\u00a0 the procedure that must be followed in claiming the offset allowance;<\/span><\/p>\n

<\/p>\n

(vi) \u00a0\u00a0 the records that must be kept in respect of administering the offset allowance; and<\/span><\/p>\n

<\/p>\n

(vii) \u00a0 any other matter necessary for the regulation of the utilisation of the carbon offsets.<\/span><\/p>\n","post_title":"Section 19 (CTA) - Regulations","collection_order":41,"collection":2604,"post_modified":"2020-10-18 12:46:58","post_date":"2020-09-04 13:39:22"},{"ID":"21049","post_content":"

20. Amendment of laws<\/span><\/strong><\/p>\n

<\/p>\n

The Customs and Excise Act, 1964 (Act No. 91 of 1964), is hereby amended to the extent set out in Schedule 3<\/a>.<\/p>\n","post_title":"Section 20 (CTA) - Amendment of laws","collection_order":42,"collection":2604,"post_modified":"2020-10-18 12:54:46","post_date":"2020-09-04 13:34:17"},{"ID":"21047","post_content":"

21. Short title and commencement<\/span><\/strong><\/p>\n

<\/p>\n

This Act is called the Carbon Tax Act, 2019, and operational on on 1 June 2019.<\/p>\n","post_title":"Section 21 (CTA) - Short title and commencement","collection_order":43,"collection":2604,"post_modified":"2020-10-18 12:59:30","post_date":"2020-09-04 13:33:38"},{"ID":"21090","post_content":"

SCHEDULE 1<\/strong><\/p>\n

<\/strong><\/p>\n

TABLE 1
FUEL COMBUSTION EMISSION FACTORS
STATIONARY SOURCE CATEGORY<\/strong><\/p>\n

[Table 1 amended by\u00a0section 98\u00a0of\u00a0Act 34 of 2019]<\/span><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

FUEL TYPE<\/p>\n<\/td>\n

\n

CO2(<\/sub>KGCO2<\/sub>\/TJ)<\/p>\n<\/td>\n

\n

CH4(<\/sub>KGCH4<\/sub>\/TJ)<\/p>\n<\/td>\n

\n

N2<\/sub>O (KGN2<\/sub>O\/TJ)<\/p>\n<\/td>\n

\n

DEFAULT NET CALORIFIC VALUE (TJ\/TONNE)<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

NET CALORIFIC VALUE<\/p>\n<\/td>\n

\n

LOWER LIMIT OF THE 95% CONFIDENCE INTERVAL<\/p>\n<\/td>\n

\n

UPPER LIMIT OF THE 95% CONFIDENCE INTERVAL<\/p>\n<\/td>\n<\/tr>\n

\n

ANTHRACITE<\/p>\n<\/td>\n

\n

98 300<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0267<\/p>\n<\/td>\n

\n

0.0216<\/p>\n<\/td>\n

\n

0.0322<\/p>\n<\/td>\n<\/tr>\n

\n

AVIATION GASOLINE<\/p>\n<\/td>\n

\n

70 000<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0443<\/p>\n<\/td>\n

\n

0.0425<\/p>\n<\/td>\n

\n

0.0448<\/p>\n<\/td>\n<\/tr>\n

\n

BIODIESEL<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.027<\/p>\n<\/td>\n

\n

0.0136<\/p>\n<\/td>\n

\n

0.054<\/p>\n<\/td>\n<\/tr>\n

\n

BIOGASOLINE<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.027<\/p>\n<\/td>\n

\n

0.0136<\/p>\n<\/td>\n

\n

0.054<\/p>\n<\/td>\n<\/tr>\n

\n

BITUMEN<\/p>\n<\/td>\n

\n

80 700<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0335<\/p>\n<\/td>\n

\n

0.0412<\/p>\n<\/td>\n<\/tr>\n

\n

BLAST FURNACE GAS<\/p>\n<\/td>\n

\n

260 000<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.00247<\/p>\n<\/td>\n

\n

0.0012<\/p>\n<\/td>\n

\n

0.005<\/p>\n<\/td>\n<\/tr>\n

\n

DIESEL<\/p>\n<\/td>\n

\n

74 100<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.043<\/p>\n<\/td>\n

\n

0.0414<\/p>\n<\/td>\n

\n

0.0433<\/p>\n<\/td>\n<\/tr>\n

\n

BROWN COAL BRIQUETTES<\/p>\n<\/td>\n

\n

97 500<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0207<\/p>\n<\/td>\n

\n

0.0151<\/p>\n<\/td>\n

\n

0.032<\/p>\n<\/td>\n<\/tr>\n

\n

CHARCOAL<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

200<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

0.0295<\/p>\n<\/td>\n

\n

0.0149<\/p>\n<\/td>\n

\n

0.058<\/p>\n<\/td>\n<\/tr>\n

\n

COAL TAR<\/p>\n<\/td>\n

\n

80 700<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.028<\/p>\n<\/td>\n

\n

0.0141<\/p>\n<\/td>\n

\n

0.055<\/p>\n<\/td>\n<\/tr>\n

\n

COKE OVEN COKE AND LIGNITE COKE<\/p>\n<\/td>\n

\n

107 000<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0282<\/p>\n<\/td>\n

\n

0.0251<\/p>\n<\/td>\n

\n

0.0302<\/p>\n<\/td>\n<\/tr>\n

\n

COKE OVEN GAS<\/p>\n<\/td>\n

\n

44 400<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0387<\/p>\n<\/td>\n

\n

0.0196<\/p>\n<\/td>\n

\n

0.077<\/p>\n<\/td>\n<\/tr>\n

\n

COKING COAL<\/p>\n<\/td>\n

\n

94 600<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0282<\/p>\n<\/td>\n

\n

0.024<\/p>\n<\/td>\n

\n

0.031<\/p>\n<\/td>\n<\/tr>\n

\n

CRUDE OIL<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0438<\/p>\n<\/td>\n

\n

0.0401<\/p>\n<\/td>\n

\n

0.0448<\/p>\n<\/td>\n<\/tr>\n

\n

DIESEL<\/p>\n<\/td>\n

\n

74 100<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0381<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

ETHANE<\/p>\n<\/td>\n

\n

61 600<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0464<\/p>\n<\/td>\n

\n

0.0449<\/p>\n<\/td>\n

\n

0.0488<\/p>\n<\/td>\n<\/tr>\n

\n

GAS COKE<\/p>\n<\/td>\n

\n

107 000<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0173<\/p>\n<\/td>\n

\n

0.0251<\/p>\n<\/td>\n

\n

0.0302<\/p>\n<\/td>\n<\/tr>\n

\n

GAS WORKS GAS<\/p>\n<\/td>\n

\n

44 400<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0387<\/p>\n<\/td>\n

\n

0.0196<\/p>\n<\/td>\n

\n

0.077<\/p>\n<\/td>\n<\/tr>\n

\n

INDUSTRIAL WASTES<\/p>\n<\/td>\n

\n

143 000<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n<\/tr>\n

\n

JET GASOLINE<\/p>\n<\/td>\n

\n

70 000<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0443<\/p>\n<\/td>\n

\n

0.0425<\/p>\n<\/td>\n

\n

0.0448<\/p>\n<\/td>\n<\/tr>\n

\n

JET KEROSENE<\/p>\n<\/td>\n

\n

71 500<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0441<\/p>\n<\/td>\n

\n

0.042<\/p>\n<\/td>\n

\n

0.045<\/p>\n<\/td>\n<\/tr>\n

\n

LANDFILL GAS<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0504<\/p>\n<\/td>\n

\n

0.0254<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n<\/tr>\n

\n

LIGNITE<\/p>\n<\/td>\n

\n

101 000<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0119<\/p>\n<\/td>\n

\n

0.0055<\/p>\n<\/td>\n

\n

0.0216<\/p>\n<\/td>\n<\/tr>\n

\n

LIQUEFIED PETROLEUM GASES<\/p>\n<\/td>\n

\n

63 100<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0473<\/p>\n<\/td>\n

\n

0.0448<\/p>\n<\/td>\n

\n

0.0522<\/p>\n<\/td>\n<\/tr>\n

\n

LUBRICANTS<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0335<\/p>\n<\/td>\n

\n

0.0423<\/p>\n<\/td>\n<\/tr>\n

\n

MUNICIPAL WASTES (BIOMASS FRACTION)<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

0.0116<\/p>\n<\/td>\n

\n

0.0068<\/p>\n<\/td>\n

\n

0.018<\/p>\n<\/td>\n<\/tr>\n

\n

MUNICIPAL WASTES (NON BIOMASS FRACTION)<\/p>\n<\/td>\n

\n

91 700<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

0.01<\/p>\n<\/td>\n

\n

0.007<\/p>\n<\/td>\n

\n

0.018<\/p>\n<\/td>\n<\/tr>\n

\n

NAPHTHA<\/p>\n<\/td>\n

\n

73 700<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0445<\/p>\n<\/td>\n

\n

0.0418<\/p>\n<\/td>\n

\n

0.0465<\/p>\n<\/td>\n<\/tr>\n

\n

NATURAL GAS<\/p>\n<\/td>\n

\n

56 100<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.048<\/p>\n<\/td>\n

\n

0.0465<\/p>\n<\/td>\n

\n

0.0504<\/p>\n<\/td>\n<\/tr>\n

\n

NATURAL GAS LIQUIDS<\/p>\n<\/td>\n

\n

64 200<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.041<\/p>\n<\/td>\n

\n

0.0409<\/p>\n<\/td>\n

\n

0.0469<\/p>\n<\/td>\n<\/tr>\n

\n

OIL SHALE AND TAR SANDS<\/p>\n<\/td>\n

\n

107 000<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0089<\/p>\n<\/td>\n

\n

0.0071<\/p>\n<\/td>\n

\n

0.0111<\/p>\n<\/td>\n<\/tr>\n

\n

ORIMULSION<\/p>\n<\/td>\n

\n

77 000<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0275<\/p>\n<\/td>\n

\n

0.0275<\/p>\n<\/td>\n

\n

0.0283<\/p>\n<\/td>\n<\/tr>\n

\n

OTHER BIOGAS<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0504<\/p>\n<\/td>\n

\n

0.0254<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n<\/tr>\n

\n

OTHER BITUMINOUS COAL<\/p>\n<\/td>\n

\n

94 600<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0243<\/p>\n<\/td>\n

\n

0.0199<\/p>\n<\/td>\n

\n

0.0305<\/p>\n<\/td>\n<\/tr>\n

\n

OTHER KEROSENE<\/p>\n<\/td>\n

\n

71 900<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.037<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

OTHER LIQUID BIOFUELS<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0274<\/p>\n<\/td>\n

\n

0.0138<\/p>\n<\/td>\n

\n

0.054<\/p>\n<\/td>\n<\/tr>\n

\n

OTHER PETROLEUM PRODUCTS<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0337<\/p>\n<\/td>\n

\n

0.0482<\/p>\n<\/td>\n<\/tr>\n

\n

OTHER PRIMARY SOLID BIOMASS<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

0.0116<\/p>\n<\/td>\n

\n

0.0059<\/p>\n<\/td>\n

\n

0.023<\/p>\n<\/td>\n<\/tr>\n

\n

OXYGEN STEEL FURNACE GAS<\/p>\n<\/td>\n

\n

182 000<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.00706<\/p>\n<\/td>\n

\n

0.0038<\/p>\n<\/td>\n

\n

0.015<\/p>\n<\/td>\n<\/tr>\n

\n

PARAFFIN<\/p>\n<\/td>\n

\n

71 900<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0438<\/p>\n<\/td>\n

\n

0.0424<\/p>\n<\/td>\n

\n

0.0452<\/p>\n<\/td>\n<\/tr>\n

\n

PARAFFIN WAXES<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0337<\/p>\n<\/td>\n

\n

0.0482<\/p>\n<\/td>\n<\/tr>\n

\n

PATENT FUEL<\/p>\n<\/td>\n

\n

97 500<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0207<\/p>\n<\/td>\n

\n

0.0151<\/p>\n<\/td>\n

\n

0.032<\/p>\n<\/td>\n<\/tr>\n

\n

PEAT<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.00976<\/p>\n<\/td>\n

\n

0.0078<\/p>\n<\/td>\n

\n

0.0125<\/p>\n<\/td>\n<\/tr>\n

\n

PETROL<\/p>\n<\/td>\n

\n

69 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0443<\/p>\n<\/td>\n

\n

0.0425<\/p>\n<\/td>\n

\n

0.0448<\/p>\n<\/td>\n<\/tr>\n

\n

PETROLEUM COKE<\/p>\n<\/td>\n

\n

97 500<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0325<\/p>\n<\/td>\n

\n

0.0297<\/p>\n<\/td>\n

\n

0.0419<\/p>\n<\/td>\n<\/tr>\n

\n

REFINERY FEEDSTOCK<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.043<\/p>\n<\/td>\n

\n

0.0363<\/p>\n<\/td>\n

\n

0.0464<\/p>\n<\/td>\n<\/tr>\n

\n

REFINERY GAS<\/p>\n<\/td>\n

\n

57 600<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0495<\/p>\n<\/td>\n

\n

0.0475<\/p>\n<\/td>\n

\n

0.0506<\/p>\n<\/td>\n<\/tr>\n

\n

RESIDUAL FUEL OIL (HEAVY FUEL OIL)<\/p>\n<\/td>\n

\n

77 400<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0404<\/p>\n<\/td>\n

\n

0.0398<\/p>\n<\/td>\n

\n

0.0417<\/p>\n<\/td>\n<\/tr>\n

\n

SHALE OIL<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0381<\/p>\n<\/td>\n

\n

0.0321<\/p>\n<\/td>\n

\n

0.0452<\/p>\n<\/td>\n<\/tr>\n

\n

SLUDGE GAS<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0504<\/p>\n<\/td>\n

\n

0.0254<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n<\/tr>\n

\n

SUB-BITUMINOUS COAL<\/p>\n<\/td>\n

\n

96 100<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0192<\/p>\n<\/td>\n

\n

0.0115<\/p>\n<\/td>\n

\n

0.026<\/p>\n<\/td>\n<\/tr>\n

\n

SULPHITE LYES (BLACK LIQUOR)<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

0.0118<\/p>\n<\/td>\n

\n

0.0059<\/p>\n<\/td>\n

\n

0.023<\/p>\n<\/td>\n<\/tr>\n

\n

WASTE OILS<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0203<\/p>\n<\/td>\n

\n

0.08<\/p>\n<\/td>\n<\/tr>\n

\n

WHITE SPIRIT AND SBP<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0337<\/p>\n<\/td>\n

\n

0.0482<\/p>\n<\/td>\n<\/tr>\n

\n

WOOD\/WOOD WASTE<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

0.0156<\/p>\n<\/td>\n

\n

0.0079<\/p>\n<\/td>\n

\n

0.031<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NON-STATIONARY\/MOBILE SOURCE CATEGORY ACTIVITY<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

FUEL TYPE<\/p>\n<\/td>\n

\n

CO2(<\/sub>KGCO2<\/sub>\/TJ)<\/p>\n<\/td>\n

\n

CH4(<\/sub>KGCH4<\/sub>\/TJ)<\/p>\n<\/td>\n

\n

N2<\/sub>O (KGN2<\/sub>O\/TJ)<\/p>\n<\/td>\n

\n

DEFAULT NET CALORIFIC VALUE (TJ\/TONNE)<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

NET CALORIFIC VALUE<\/p>\n<\/td>\n

\n

LOWER LIMIT OF THE 95% CONFIDENCE INTERVAL<\/p>\n<\/td>\n

\n

UPPER LIMIT OF THE 95% CONFIDENCE INTERVAL<\/p>\n<\/td>\n<\/tr>\n

\n

AVIATION GASOLINE<\/p>\n<\/td>\n

\n

70 000<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0443<\/p>\n<\/td>\n

\n

0.0425<\/p>\n<\/td>\n

\n

0.0448<\/p>\n<\/td>\n<\/tr>\n

\n

COMPRESSED NATURAL GAS<\/p>\n<\/td>\n

\n

56 100<\/p>\n<\/td>\n

\n

92<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n<\/tr>\n

\n

DIESEL<\/p>\n<\/td>\n

\n

74 100<\/p>\n<\/td>\n

\n

4.15<\/p>\n<\/td>\n

\n

28.6<\/p>\n<\/td>\n

\n

0.0381<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

DIESEL \u2014 (OCEAN-GOING SHIPS)<\/p>\n<\/td>\n

\n

74 100<\/p>\n<\/td>\n

\n

7<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

0.0381<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

DIESEL \u2014 RAIL<\/p>\n<\/td>\n

\n

74 100<\/p>\n<\/td>\n

\n

4.5<\/p>\n<\/td>\n

\n

28.6<\/p>\n<\/td>\n

\n

0.0381<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

JET KEROSENE<\/p>\n<\/td>\n

\n

71 500<\/p>\n<\/td>\n

\n

0.5<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

0.0441<\/p>\n<\/td>\n

\n

0.042<\/p>\n<\/td>\n

\n

0.045<\/p>\n<\/td>\n<\/tr>\n

\n

KEROSENE<\/p>\n<\/td>\n

\n

71 500<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.037<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

LIQUIFIED NATURAL GASES<\/p>\n<\/td>\n

\n

56 100<\/p>\n<\/td>\n

\n

92<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n<\/tr>\n

\n

LIQUEFIED PETROLEUM GASES<\/p>\n<\/td>\n

\n

63 100<\/p>\n<\/td>\n

\n

62<\/p>\n<\/td>\n

\n

0.2<\/p>\n<\/td>\n

\n

0.0473<\/p>\n<\/td>\n

\n

0.0448<\/p>\n<\/td>\n

\n

0.0522<\/p>\n<\/td>\n<\/tr>\n

\n

LUBRICANTS<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0335<\/p>\n<\/td>\n

\n

0.0423<\/p>\n<\/td>\n<\/tr>\n

\n

NATURAL GAS<\/p>\n<\/td>\n

\n

56 100<\/p>\n<\/td>\n

\n

92<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.048<\/p>\n<\/td>\n

\n

0.0465<\/p>\n<\/td>\n

\n

0.0504<\/p>\n<\/td>\n<\/tr>\n

\n

(PARAFFIN) OTHER KEROSENE<\/p>\n<\/td>\n

\n

71 900<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0438<\/p>\n<\/td>\n

\n

0.0424<\/p>\n<\/td>\n

\n

0.0452<\/p>\n<\/td>\n<\/tr>\n

\n

OTHER PETROLEUM PRODUCTS<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0337<\/p>\n<\/td>\n

\n

0.0482<\/p>\n<\/td>\n<\/tr>\n

\n

PARAFFIN WAXES<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0337<\/p>\n<\/td>\n

\n

0.0482<\/p>\n<\/td>\n<\/tr>\n

\n

PETROL<\/p>\n<\/td>\n

\n

69 300<\/p>\n<\/td>\n

\n

3.5<\/p>\n<\/td>\n

\n

5.7<\/p>\n<\/td>\n

\n

0.0443<\/p>\n<\/td>\n

\n

0.0425<\/p>\n<\/td>\n

\n

0.0448<\/p>\n<\/td>\n<\/tr>\n

\n

REFINERY GAS<\/p>\n<\/td>\n

\n

57 600<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

0.0495<\/p>\n<\/td>\n

\n

0.0475<\/p>\n<\/td>\n

\n

0.0506<\/p>\n<\/td>\n<\/tr>\n

\n

RESIDUAL FUEL OIL\u2014 (HEAVY FUEL OIL)<\/p>\n<\/td>\n

\n

77 400<\/p>\n<\/td>\n

\n

7<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

0.0404<\/p>\n<\/td>\n

\n

0.0398<\/p>\n<\/td>\n

\n

0.0417<\/p>\n<\/td>\n<\/tr>\n

\n

SUB-BITUMINOUS COAL<\/p>\n<\/td>\n

\n

96 100<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

0.0192<\/p>\n<\/td>\n

\n

0.0115<\/p>\n<\/td>\n

\n

0.026<\/p>\n<\/td>\n<\/tr>\n

\n

WHITE SPIRIT AND SBP<\/p>\n<\/td>\n

\n

73 300<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

0.6<\/p>\n<\/td>\n

\n

0.0402<\/p>\n<\/td>\n

\n

0.0337<\/p>\n<\/td>\n

\n

0.0482<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

SCHEDULE 1<\/strong><\/p>\n

<\/strong><\/p>\n

TABLE 2
FUGITIVE EMMISSION FACTORS<\/strong><\/span><\/p>\n

[Table 2 substituted by\u00a0section 67(1)\u00a0of\u00a0Act 17 of 2023\u00a0deemed effective on 1 June, 2019]<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

IPCC Code<\/span><\/p>\n<\/td>\n

\n

SOURCE CATEGORY ACTIVITY<\/span><\/p>\n<\/td>\n

\n

CO2<\/sub><\/span><\/p>\n<\/td>\n

\n

CH4<\/sub><\/span><\/p>\n<\/td>\n

\n

N2<\/sub>O<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B1<\/strong><\/span><\/p>\n<\/td>\n

\n

SOLID FUELS (M3\u00a0<\/sup>\/TONNE)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B1a<\/strong><\/span><\/p>\n<\/td>\n

\n

COAL MINING AND HANDLING<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B1ai<\/strong><\/span><\/p>\n<\/td>\n

\n

UNDERGROUND COAL MINING<\/span><\/p>\n<\/td>\n

\n

0.000077<\/span><\/p>\n<\/td>\n

\n

0.00077<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

UNDERGROUND POST-MINING (HANDLING & TRANSPORT)<\/span><\/p>\n<\/td>\n

\n

0.000018<\/span><\/p>\n<\/td>\n

\n

0.00018<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B1aii<\/strong><\/span><\/p>\n<\/td>\n

\n

SURFACE COAL MINING<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

0<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SURFACE POST-MINING (STORAGE AND TRANSPORT)<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

0<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B1c2<\/strong><\/span><\/p>\n<\/td>\n

\n

Charcoal production (Fuel wood input)(kgCH4<\/sub>\/TJ)<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

0.300<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

Charcoal production (Charcoal produced)(kgCH4<\/sub>\/TJ)<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

1.000<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B2<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL AND NATURAL GAS\u00a0(Gg\/103M3\u00a0<\/sup>TOTAL OIL PRODUCTION)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B2b<\/strong><\/span><\/p>\n<\/td>\n

\n

NATURAL GAS<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B2b<\/strong><\/span><\/p>\n<\/td>\n

\n

FLARING AND VENTING<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

WELL DRILLING<\/span><\/p>\n<\/td>\n

\n

0.0000001<\/span><\/p>\n<\/td>\n

\n

0.000000033<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

WELL TESTING<\/span><\/p>\n<\/td>\n

\n

0.000009<\/span><\/p>\n<\/td>\n

\n

0.000000051<\/span><\/p>\n<\/td>\n

\n

0.000000000068<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

WELL SERVICING<\/span><\/p>\n<\/td>\n

\n

0.0000000019<\/span><\/p>\n<\/td>\n

\n

0.00000011<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2b<\/strong><\/span><\/p>\n<\/td>\n

\n

GAS PRODUCTION\u00a0(Gg\/106M3\u00a0<\/sup>TOTAL OIL PRODUCTION)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.iii.2<\/strong><\/span><\/p>\n<\/td>\n

\n

FUGITIVES<\/span><\/p>\n<\/td>\n

\n

1.40E-05\u00a0<\/sup>to 8.20E-05<\/sup><\/span><\/p>\n<\/td>\n

\n

3.80E-04\u00a0<\/sup>to 2.30E-03<\/sup><\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

FLARING<\/span><\/p>\n<\/td>\n

\n

0.0012<\/span><\/p>\n<\/td>\n

\n

0.00000076<\/span><\/p>\n<\/td>\n

\n

0.000000021<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

GAS PROCESSING\u00a0(Gg\/106M3\u00a0<\/sup>RAW GAS FEED)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.iii.3<\/strong><\/span><\/p>\n<\/td>\n

\n

SWEET GAS PLANTS\u2014FUGITIVES<\/span><\/p>\n<\/td>\n

\n

1.50E-04\u00a0<\/sup>to 3.20E-04<\/sup><\/span><\/p>\n<\/td>\n

\n

4.80E-04\u00a0<\/sup>to 1.03E-03<\/sup><\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

SWEET GAS PLANTS\u2014FLARING<\/span><\/p>\n<\/td>\n

\n

0.0018<\/span><\/p>\n<\/td>\n

\n

0.0000012<\/span><\/p>\n<\/td>\n

\n

0.000000025<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.iii.3<\/strong><\/span><\/p>\n<\/td>\n

\n

SOUR GAS PLANTS\u2014FUGITIVES<\/span><\/p>\n<\/td>\n

\n

0.0000079<\/span><\/p>\n<\/td>\n

\n

0.000097<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

SOUR GAS PLANTS\u2014FLARING<\/span><\/p>\n<\/td>\n

\n

0.0036<\/span><\/p>\n<\/td>\n

\n

0.0000024<\/span><\/p>\n<\/td>\n

\n

0.000000054<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.i<\/strong><\/span><\/p>\n<\/td>\n

\n

SOUR GAS PLANTS\u2014RAW CO2\u00a0<\/sub>VENTING<\/span><\/p>\n<\/td>\n

\n

0.063<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.iii.3<\/strong><\/span><\/p>\n<\/td>\n

\n

DEEP CUT EXTRACTION\u2014FUGITIVES<\/span><\/p>\n<\/td>\n

\n

0.0000016<\/span><\/p>\n<\/td>\n

\n

0.000011<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

DEEP CUT EXTRACTION\u2014FLARING<\/span><\/p>\n<\/td>\n

\n

0.00011<\/span><\/p>\n<\/td>\n

\n

0.000000072<\/span><\/p>\n<\/td>\n

\n

0.000000012<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.iii.3<\/strong><\/span><\/p>\n<\/td>\n

\n

DEFAULT\u2014FUGITIVES<\/span><\/p>\n<\/td>\n

\n

1.20E-05\u00a0<\/sup>to 3.20E-04<\/sup><\/span><\/p>\n<\/td>\n

\n

1.50E-04\u00a0<\/sup>to 1.03E-03<\/sup><\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

DEFAULT\u2014FLARING<\/span><\/p>\n<\/td>\n

\n

0.003<\/span><\/p>\n<\/td>\n

\n

0.000002<\/span><\/p>\n<\/td>\n

\n

0.000000033<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.i<\/strong><\/span><\/p>\n<\/td>\n

\n

DEFAULT\u2014RAW CO2\u00a0<\/sub>VENTING<\/span><\/p>\n<\/td>\n

\n

0.04<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2b<\/strong><\/span><\/p>\n<\/td>\n

\n

GAS TRANSMISSION & STORAGE\u00a0(Gg-CO2<\/sub>\/year\/km<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.iii.4<\/strong><\/span><\/p>\n<\/td>\n

\n

TRANSMISSION\u2014FUGITIVES<\/span><\/p>\n<\/td>\n

\n

0.000000016<\/span><\/p>\n<\/td>\n

\n

0.0000025<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.i<\/strong><\/span><\/p>\n<\/td>\n

\n

TRANSMISSION\u2014VENTING<\/span><\/p>\n<\/td>\n

\n

0.0000000085<\/span><\/p>\n<\/td>\n

\n

0.0000010<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.iii.4<\/strong><\/span><\/p>\n<\/td>\n

\n

STORAGE\u00a0(Gg-CO2\/year\/M3<\/sup><\/strong>)<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

2.32E-12<\/sup><\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2b<\/strong><\/span><\/p>\n<\/td>\n

\n

GAS DISTRIBUTION\u00a0(Gg\/106M3\u00a0<\/sup>OF UTILITY SALES)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.b.iii.5<\/strong><\/span><\/p>\n<\/td>\n

\n

ALL<\/span><\/p>\n<\/td>\n

\n

0.000051<\/span><\/p>\n<\/td>\n

\n

0.0011<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2b<\/strong><\/span><\/p>\n<\/td>\n

\n

NATURAL GAS LIQUIDS TRANSPORT\u00a0(Gg\/ 103M3\u00a0<\/sup>CONDENSATE AND PENTANES PLUS)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.3<\/strong><\/span><\/p>\n<\/td>\n

\n

CONDENSATE<\/span><\/p>\n<\/td>\n

\n

0.0000000072<\/span><\/p>\n<\/td>\n

\n

0.00000011<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.3<\/strong><\/span><\/p>\n<\/td>\n

\n

LIQUEFIED PETROLEUM GAS\u00a0(Gg\/103M3\u00a0<\/sup>LPG)<\/strong><\/span><\/p>\n<\/td>\n

\n

0.00000043<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

2.2 0E-12<\/sup><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.3<\/strong><\/span><\/p>\n<\/td>\n

\n

LIQUEFIED NATURAL GAS\u00a0(Gg\/106M3\u00a0<\/sup>MARKETABLE GAS)<\/strong><\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL PRODUCTION\u00a0(Gg\/ 103M3\u00a0<\/sup>CONVENTIONAL OIL PRODUCTION)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.2<\/strong><\/span><\/p>\n<\/td>\n

\n

CONVENTIONAL OIL\u2014FUGITIVES (ONSHORE)<\/span><\/p>\n<\/td>\n

\n

1.10E-10\u00a0<\/sup>to 2.60E-07<\/sup><\/span><\/p>\n<\/td>\n

\n

1.50E-09\u00a0<\/sup>to 3.60E-06<\/sup><\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.2<\/strong><\/span><\/p>\n<\/td>\n

\n

CONVENTIONAL OIL\u2014FUGITIVES (OFFSHORE)<\/span><\/p>\n<\/td>\n

\n

0.000000000043<\/span><\/p>\n<\/td>\n

\n

0.00000000059<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.i<\/strong><\/span><\/p>\n<\/td>\n

\n

CONVENTIONAL OIL\u2014VENTING<\/span><\/p>\n<\/td>\n

\n

0.000000095<\/span><\/p>\n<\/td>\n

\n

0.00000072<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

CONVENTIONAL OIL\u2014FLARING<\/span><\/p>\n<\/td>\n

\n

0.000041<\/span><\/p>\n<\/td>\n

\n

0.000000025<\/span><\/p>\n<\/td>\n

\n

0.00000000064<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL PRODUCTION\u00a0(Gg\/ 103M3\u00a0<\/sup>HEAVY OIL PRODUCTION)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.2<\/strong><\/span><\/p>\n<\/td>\n

\n

HEAVY OIL\/COLD BITUMEN\u2014FUGITIVES<\/span><\/p>\n<\/td>\n

\n

0.00000054<\/span><\/p>\n<\/td>\n

\n

0.0000079<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.i<\/strong><\/span><\/p>\n<\/td>\n

\n

HEAVY OIL\/COLD BITUMEN\u2014VENTING<\/span><\/p>\n<\/td>\n

\n

0.0000053<\/span><\/p>\n<\/td>\n

\n

0.000017<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

HEAVY OIL\/COLD BITUMEN\u2014FLARING<\/span><\/p>\n<\/td>\n

\n

0.000022<\/span><\/p>\n<\/td>\n

\n

0.00000014<\/span><\/p>\n<\/td>\n

\n

0.00000000046<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL PRODUCTION\u00a0<\/strong>(Gg\/ 103M3\u00a0<\/sup>THERMAL BITUMEN PRODUCTION)<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.2<\/strong><\/span><\/p>\n<\/td>\n

\n

THERMAL OIL PRODUCTION\u2014FUGITIVES<\/span><\/p>\n<\/td>\n

\n

0.000000029<\/span><\/p>\n<\/td>\n

\n

0.00000018<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.i<\/strong><\/span><\/p>\n<\/td>\n

\n

THERMAL OIL PRODUCTION\u2014VENTING<\/span><\/p>\n<\/td>\n

\n

0.00000022<\/span><\/p>\n<\/td>\n

\n

0.0000035<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

THERMAL OIL PRODUCTION\u2014FLARING<\/span><\/p>\n<\/td>\n

\n

0.000027<\/span><\/p>\n<\/td>\n

\n

0.000000016<\/span><\/p>\n<\/td>\n

\n

0.00000000024<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL PRODUCTION\u00a0(Gg\/103M3\u00a0<\/sup>SYNTHETIC CRUDE PRODUCTION FROM OILSANDS)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.2<\/strong><\/span><\/p>\n<\/td>\n

\n

SYNTHETIC CRUDE (FROM OILSANDS)<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n

\n

0.0000023<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.2<\/strong><\/span><\/p>\n<\/td>\n

\n

SYNTHETIC CRUDE (OIL SHALE)<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL PRODUCTION\u00a0(Gg\/103M3\u00a0<\/sup>TOTAL OIL PRODUCTION)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.2<\/strong><\/span><\/p>\n<\/td>\n

\n

DEFAULT TOTAL\u2014FUGITIVES<\/span><\/p>\n<\/td>\n

\n

0.00000028<\/span><\/p>\n<\/td>\n

\n

0.0000022<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.i<\/strong><\/span><\/p>\n<\/td>\n

\n

DEFAULT TOTAL\u2014VENTING<\/span><\/p>\n<\/td>\n

\n

0.0000018<\/span><\/p>\n<\/td>\n

\n

0.0000087<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.ii<\/strong><\/span><\/p>\n<\/td>\n

\n

DEFAULT TOTAL\u2014FLARING<\/span><\/p>\n<\/td>\n

\n

0.000034<\/span><\/p>\n<\/td>\n

\n

0.000000021<\/span><\/p>\n<\/td>\n

\n

0.00000000054<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL UPGRADING\u00a0(Gg\/103M3\u00a0<\/sup>OIL UPGRADED)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.2<\/strong><\/span><\/p>\n<\/td>\n

\n

ALL<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL TRANSPORT\u00a0(Gg\/103M3\u00a0<\/sup>OIL TRANSPORTED BY PIPELINE)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.3<\/strong><\/span><\/p>\n<\/td>\n

\n

PIPELINES<\/span><\/p>\n<\/td>\n

\n

0.00000000049<\/span><\/p>\n<\/td>\n

\n

0.0000000054<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL TRANSPORT\u00a0(Gg\/103M3\u00a0<\/sup>OIL TRANSPORTED BY TANKER TRUCK)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.i<\/strong><\/span><\/p>\n<\/td>\n

\n

TANKER TRUCKS AND RAIL CARS\u2014VENTING<\/span><\/p>\n<\/td>\n

\n

0.0000000023<\/span><\/p>\n<\/td>\n

\n

0.000000025<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

OIL TRANSPORT (Gg\/ 103M3\u00a0<\/sup>OIL TRANSPORTED BY TANKER SHIPS)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.i<\/strong><\/span><\/p>\n<\/td>\n

\n

LOADING OFF-SHORE PRODUCTION ON TANKER SHIPS\u2014VENTING<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/span><\/p>\n<\/td>\n

\n

OIL REFINING\u00a0(Gg\/ 103M3\u00a0<\/sup>OIL REFINED)<\/strong><\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1.B.2.a.iii.4<\/strong><\/span><\/p>\n<\/td>\n

\n

ALL<\/span><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

2.60E-09 to 4.10E-08<\/span><\/p>\n<\/td>\n

\n

ND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

SCHEDULE 1<\/strong><\/p>\n

<\/strong><\/p>\n

TABLE 3
INDUSTRIAL PROCESSES AND PRODUCT USE (IPPU) EMISSION FACTORS<\/strong><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

IPCC Code<\/p>\n<\/td>\n

\n

SOURCE CATEGORY ACTIVITY \/ RAW MATERIAL \/ PRODUCT<\/p>\n<\/td>\n

\n

TONNE
CO2<\/sub>\/
tonne
product<\/p>\n<\/td>\n

\n

TONNE CH4<\/sub>\/ tonne product<\/p>\n<\/td>\n

\n

TONNE N2<\/sub>O\/ tonne product<\/p>\n<\/td>\n

\n

TONNE C2<\/sub>F6<\/sub>\/ tonne product<\/p>\n<\/td>\n

\n

TONNE CF4<\/sub>\/ tonne product<\/p>\n<\/td>\n

\n

TONNE SF6<\/sub>\/ tonne product<\/p>\n<\/td>\n<\/tr>\n

\n

2A1<\/strong><\/p>\n<\/td>\n

\n

CEMENT PRODUCTION\u00a0(PER TONNE OF CLINKER)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CEMENT<\/p>\n<\/td>\n

\n

0.52<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2A2<\/strong><\/p>\n<\/td>\n

\n

LIME PRODUCTION\u00a0(PER TONNE OF LIME)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

QUICKLIME\/HIGH CALCIUM LIME<\/p>\n<\/td>\n

\n

0.75<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DOLOMITIC LIME<\/p>\n<\/td>\n

\n

0.77<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

HYDRATED LIME<\/p>\n<\/td>\n

\n

0.59<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2A3<\/strong><\/p>\n<\/td>\n

\n

GLASS PRODUCTION\u00a0(PER TONNE GLASS)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

GLASS PRODUCTION<\/p>\n<\/td>\n

\n

0.2<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2A4<\/strong><\/p>\n<\/td>\n

\n

Other Process Uses of Carbonates<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2A4a<\/strong><\/p>\n<\/td>\n

\n

CERAMICS\u00a0(PER TONNE CARBONATE)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CALCITE\/ARAGONITE (CaCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.43971<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

MAGNESITE (MgCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.52197<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DOLOMITE (CaMg(CO3<\/sub>)2<\/sub>))<\/p>\n<\/td>\n

\n

0.47732<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SIDERITE (FeCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.37987<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ANKERITE (Ca(Fe,Mg,Mn)(CO3<\/sub>)2<\/sub>))<\/p>\n<\/td>\n

\n

0.40822 to 0.47572<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

RHODOCHROSITE (MnCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.38286<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SODIUM CARBONATE\/SODA ASH (Na2<\/sub>CO3<\/sub>)<\/p>\n<\/td>\n

\n

0.41492<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2A4b<\/strong><\/p>\n<\/td>\n

\n

OTHER USES OF SODA ASH\u00a0(PER TONNE CARBONATE)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CALCITE\/ARAGONITE (CaCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.43971<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

MAGNESITE (MgCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.52197<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DOLOMITE (CaMg(CO3<\/sub>)2<\/sub>))<\/p>\n<\/td>\n

\n

0.47732<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SIDERITE (FeCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.37987<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ANKERITE (Ca(Fe,Mg,Mn)(CO3<\/sub>)2<\/sub>))<\/p>\n<\/td>\n

\n

0.40822 to 0.47572<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

RHODOCHROSITE (MnCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.38286<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SODIUM CARBONATE\/SODA ASH (Na2<\/sub>CO3<\/sub>)<\/p>\n<\/td>\n

\n

0.41492<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2A4c<\/strong><\/p>\n<\/td>\n

\n

NON METALLURGICAL MAGNESIA PRODUCTION\u00a0(PER TONNE CARBONATE)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CALCITE\/ARAGONITE (CaCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.43971<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

MAGNESITE (MgCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.52197<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DOLOMITE (CaMg(CO3<\/sub>)2<\/sub>))<\/p>\n<\/td>\n

\n

0.47732<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SIDERITE (FeCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.37987<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ANKERITE (Ca(Fe,Mg,Mn)(CO3<\/sub>)2<\/sub>))<\/p>\n<\/td>\n

\n

0.40822 to 0.47572<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

RHODOCHROSITE (MnCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.38286<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SODIUM CARBONATE\/SODA ASH (Na2<\/sub>CO3<\/sub>)<\/p>\n<\/td>\n

\n

0.41492<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2A5<\/strong><\/p>\n<\/td>\n

\n

OTHER\u00a0(PER TONNE CARBONATE)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CALCITE\/ARAGONITE (CaCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.43971<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

MAGNESITE (MgCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.52197<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DOLOMITE (CaMg(CO3<\/sub>)2<\/sub>))<\/p>\n<\/td>\n

\n

0.47732<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SIDERITE (FeCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.37987<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ANKERITE (Ca(Fe,Mg,Mn)(CO3<\/sub>)2<\/sub>))<\/p>\n<\/td>\n

\n

0.40822 to 0.47572<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

RHODOCHROSITE (MnCO3<\/sub>)<\/p>\n<\/td>\n

\n

0.38286<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SODIUM CARBONATE\/SODA ASH (Na2<\/sub>CO3<\/sub>)<\/p>\n<\/td>\n

\n

0.41492<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B1<\/strong><\/p>\n<\/td>\n

\n

AMMONIA PRODUCTION\u00a0(PER TONNE NH3)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

MODERN PLANTS-CONVENTIONAL REFORMING (NATURAL GAS)<\/p>\n<\/td>\n

\n

1.694<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

EXCESS AIR REFORMING (NATURAL GAS)<\/p>\n<\/td>\n

\n

1.666<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

AUTOTHERMAL REFORMING (NATURAL GAS)<\/p>\n<\/td>\n

\n

1.694<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PARTIAL OXIDATION<\/p>\n<\/td>\n

\n

2.772<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

AVERAGE VALUE NATURAL GAS (MIXTURE OF MODERN & OLD)<\/p>\n<\/td>\n

\n

2.104<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

AVERAGE VALUE (PARTIAL OXIDATION)<\/p>\n<\/td>\n

\n

3.273<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B2<\/strong><\/p>\n<\/td>\n

\n

NITRIC ACID PRODUCTION\u00a0(PER TONNE NITRIC ACID)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PLANTS WITH NSCR (ALL PROCESSES)<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.002<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PLANTS WITH PROCESS (INTEGRATED OR TAIL GAS NO2 DESTRUCTION)<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.0025<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ATMOSPHERIC PRESSURE PLANTS (LOW PRESSURE PLANTS)<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.005<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

MEDIUM PRESSURE COMBUSTION PLANTS (MEDIUM PRESSURE)<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.007<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

HIGH PRESSURE PLANTS (HIGH PRESSURE)<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.009<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B3<\/strong><\/p>\n<\/td>\n

\n

ADIPIC ACID PRODUCTION\u00a0(PER TONNE ADIPIC ACID UNCONTROLLED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NITRIC ACID OXIDATION (ADIPIC ACID)<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.3<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B4<\/strong><\/p>\n<\/td>\n

\n

CAPROLACTAM, GLYOXAL AND GLYOXYLIC ACID PRODUCTION\u00a0(PER TONNE PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CAPROLACTAM PRODUCTION (RASCHIG)<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.009<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

GLYOXAL PRODUCTION<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.1<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

GLYOXYLIC ACID PRODUCTION<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.02<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B5<\/strong><\/p>\n<\/td>\n

\n

CARBIDE PRODUCTION\u00a0(PER TONNE RAW MATERIAL USED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SILICON CARBIDE PRODUCTION<\/p>\n<\/td>\n

\n

2.3<\/p>\n<\/td>\n

\n

0.0102<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PETROLEUM COKE USE<\/p>\n<\/td>\n

\n

1.7<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B5<\/strong><\/p>\n<\/td>\n

\n

CARBIDE PRODUCTION\u00a0(PER TONNE CARBIDE PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SILICON CARBIDE PRODUCTION (CARBIDE PRODUCED)<\/p>\n<\/td>\n

\n

2.62<\/p>\n<\/td>\n

\n

0.0116<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PETROLEUM COKE USE<\/p>\n<\/td>\n

\n

1.09<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

USE OF PRODUCT<\/p>\n<\/td>\n

\n

1.1<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B6<\/strong><\/p>\n<\/td>\n

\n

TITANIUM DIOXIDE PRODUCTION\u00a0(PER TONNE PRODUCT)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

TITANIUM SLAG<\/p>\n<\/td>\n

\n

NOT AVAILABLE<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SYNTHETIC RUTILE<\/p>\n<\/td>\n

\n

1.43<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

RUTILE TITANIUM DIOXIDE (CHLORIDE ROUTE)<\/p>\n<\/td>\n

\n

1.34<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B7<\/strong><\/p>\n<\/td>\n

\n

SODA ASH PRODUCTION\u00a0(PER TONNE OF SODA ASH OR TRONA)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NATURAL SODA ASH OUTPUT<\/p>\n<\/td>\n

\n

0.138<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

NATURAL SODA ASH (TRONA USED)<\/p>\n<\/td>\n

\n

0.097<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B8<\/strong><\/p>\n<\/td>\n

\n

PETROCHEMICAL AND CARBON BLACK PRODUCTION<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B8a<\/strong><\/p>\n<\/td>\n

\n

METHANOL PRODUCTION\u00a0(PER TONNE METHANOL PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CONVENTIONAL STEAM REFORMING WITHOUT PRIMARY REFORMER (NATURAL GAS FEEDSTOCK)<\/p>\n<\/td>\n

\n

0.67<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CONVENTIONAL STEAM REFORMING WITH PRIMARY REFORMER (NATURAL GAS FEEDSTOCK)<\/p>\n<\/td>\n

\n

0.497<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CONVENTIONAL STEAM REFORMING LURGI CONVENTIONAL PROCESS (NATURAL GAS FEEDSTOCK)<\/p>\n<\/td>\n

\n

0.385<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CONVENTIONAL STEAM REFORMING LURGI CONVENTIONAL PROCESS (NATURAL GAS+CO2\u00a0<\/sub>FEEDSTOCK)<\/p>\n<\/td>\n

\n

0.267<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CONVENTIONAL STEAM REFORMING LURGI LOW PRESSURE PROCESS (NATURAL GAS FEEDSTOCK)<\/p>\n<\/td>\n

\n

0.267<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CONVENTIONAL STEAM REFORMING LURGI COMBINED PROCESS (NATURAL GAS FEEDSTOCK)<\/p>\n<\/td>\n

\n

0.396<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CONVENTIONAL STEAM REFORMING LURGI MEGA METHANOL PROCESS (NATURAL GAS FEEDSTOCK)<\/p>\n<\/td>\n

\n

0.31<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PARTIAL OXIDATION PROCESS (OIL FEEDSTOCK)<\/p>\n<\/td>\n

\n

1.376<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PARTIAL OXIDATION PROCESS (COAL FEEDSTOCK)<\/p>\n<\/td>\n

\n

5.285<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PARTIAL OXIDATION PROCESS (LIGNITE FEEDSTOCK)<\/p>\n<\/td>\n

\n

5.02<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CONVENTIONAL STEAM REFORMING WITH INTEGRATED AMMONIA PRODUCTION (NATURAL GAS FEEDSTOCK)<\/p>\n<\/td>\n

\n

1.02<\/p>\n<\/td>\n

\n

0.0023<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B8b<\/strong><\/p>\n<\/td>\n

\n

STEAM CRACKING ETHYLENE PRODUCTION\u00a0(PER TONNE ETHYLENE PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)\u2014NAPTHA<\/p>\n<\/td>\n

\n

1.73<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)\u2014GAS OIL<\/p>\n<\/td>\n

\n

2.29<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)\u2014ETHANE<\/p>\n<\/td>\n

\n

0.95<\/p>\n<\/td>\n

\n

0.006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)\u2014PROPANE<\/p>\n<\/td>\n

\n

1.04<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)\u2014BUTANE<\/p>\n<\/td>\n

\n

1.07<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE (TOTAL PROCESS & ENERGY FEEDSTOCK USE)\u2014OTHER<\/p>\n<\/td>\n

\n

1.73<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE ( PROCESS FEEDSTOCK USE)\u2014 NAPHTHA<\/p>\n<\/td>\n

\n

1.73<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE ( PROCESS FEEDSTOCK USE)\u2014GAS OIL<\/p>\n<\/td>\n

\n

2.17<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE ( PROCESS FEEDSTOCK USE)\u2014ETHANE<\/p>\n<\/td>\n

\n

0.76<\/p>\n<\/td>\n

\n

0.006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE ( PROCESS FEEDSTOCK USE)\u2014 PROPANE<\/p>\n<\/td>\n

\n

1.04<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE ( PROCESS FEEDSTOCK USE)\u2014BUTANE<\/p>\n<\/td>\n

\n

1.07<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE ( PROCESS FEEDSTOCK USE)\u2014OTHER<\/p>\n<\/td>\n

\n

1.73<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE ( SUPPLEMENTAL FUEL-ENERGY FEEDSTOCK) USE\u2014GAS OIL<\/p>\n<\/td>\n

\n

0.12<\/p>\n<\/td>\n

\n

0.003<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ETHYLENE ( SUPPLEMENTAL FUEL-ENERGY FEEDSTOCK) USE\u2014ETHANE<\/p>\n<\/td>\n

\n

0.19<\/p>\n<\/td>\n

\n

0.006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B8c<\/strong><\/p>\n<\/td>\n

\n

ETHYLENE DICHLORIDE AND VINYL CHLORIDE MONOMER\u00a0(PER TONNE EDC PRODUCED OR TONNE VCM PRODUCT PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DIRECT CHLORINATION PROCESS (EDC)<\/p>\n<\/td>\n

\n

0.191<\/p>\n<\/td>\n

\n

0.0000226<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

OXYCHLORINATION PROCESS (EDC)<\/p>\n<\/td>\n

\n

0.202<\/p>\n<\/td>\n

\n

0.0000226<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

BALANCED PROCESS (DEFAULT)\u2014EDC<\/p>\n<\/td>\n

\n

0.196<\/p>\n<\/td>\n

\n

0.0000226<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B8c<\/strong><\/p>\n<\/td>\n

\n

ETHYLENE DICHLORIDE AND VINYL CHLORIDE MONOMER\u00a0(PER TONNE VCM PRODUCED OR TONNE VCM PRODUCT PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DIRECT CHLORINATION PROCESS (EDC)<\/p>\n<\/td>\n

\n

0.191<\/p>\n<\/td>\n

\n

0.0000226<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

OXYCHLORINATION PROCESS (VCM)<\/p>\n<\/td>\n

\n

0.302<\/p>\n<\/td>\n

\n

0.0000226<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

BALANCED PROCESS (DEFAULT) -VCM<\/p>\n<\/td>\n

\n

0.294<\/p>\n<\/td>\n

\n

0.0000226<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B8d<\/strong><\/p>\n<\/td>\n

\n

ETHYLENE OXIDE\u00a0(PER TONNE ETHYLENE OXIDE PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

AIR PROCESS (DEFAULT)\u2014 CATALYST DEFAULT (70)<\/p>\n<\/td>\n

\n

0.863<\/p>\n<\/td>\n

\n

0.00179<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

AIR PROCESS (DEFAULT)\u2014 CATALYST (75)<\/p>\n<\/td>\n

\n

0.663<\/p>\n<\/td>\n

\n

0.00179<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

AIR PROCESS (DEFAULT)\u2014 CATALYST (80)<\/p>\n<\/td>\n

\n

0.5<\/p>\n<\/td>\n

\n

0.00179<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

OXYGEN PROCESS (DEFAULT)\u2014CATALYST DEFAULT (75)<\/p>\n<\/td>\n

\n

0.663<\/p>\n<\/td>\n

\n

0.00179<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

OXYGEN PROCESS\u2014 CATALYST (80)<\/p>\n<\/td>\n

\n

0.5<\/p>\n<\/td>\n

\n

0.00179<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

OXYGEN PROCESS\u2014 CATALYST (85)<\/p>\n<\/td>\n

\n

0.35<\/p>\n<\/td>\n

\n

0.00179<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ALL ETHYLENE OXIDE PROCESSES\u2014THERMAL TREATMENT<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

0.00079<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B8e<\/strong><\/p>\n<\/td>\n

\n

ACRYLONITRILE\u00a0(PER TONNE ACRYLONITRILE PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DIRECT AMMOXIDATION WITH SECONDARY PRODUCTS BURNED FOR ENERGY RECOVERY OR FLARED (DEFAULT)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

0.00018<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DIRECT AMMOXIDATION WITH ACETONITRILE BURNED FOR ENERGY RECOVERY OR FLARED<\/p>\n<\/td>\n

\n

0.83<\/p>\n<\/td>\n

\n

0.00018<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DIRECT AMMOXIDATION WITH ACETONITRILE & HYDROGEN CYANIDE RECOVERED AS PRODUCT<\/p>\n<\/td>\n

\n

0.79<\/p>\n<\/td>\n

\n

0.00018<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B8f<\/strong><\/p>\n<\/td>\n

\n

CARBON BLACK PRODUCTION\u00a0(PER TONNE CARBON BLACK PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FURNACE BLACK PROCESS (DEFAULT)\u2014Primary Feedstock<\/p>\n<\/td>\n

\n

1.96<\/p>\n<\/td>\n

\n

0.00006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

THERMAL BLACK PROCESS\u2014PRIMARY FEEDSTOCK<\/p>\n<\/td>\n

\n

4.59<\/p>\n<\/td>\n

\n

0.00006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ACETYLENE BLACK PROCESS\u2014PRIMARY FEEDSTOCK<\/p>\n<\/td>\n

\n

0.12<\/p>\n<\/td>\n

\n

0.00006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FURNACE BLACK PROCESS (DEFAULT)\u2014SECONDARY FEEDSTOCK<\/p>\n<\/td>\n

\n

0.66<\/p>\n<\/td>\n

\n

0.00006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

THERMAL BLACK PROCESS\u2014SECONDARY FEEDSTOCK<\/p>\n<\/td>\n

\n

0.66<\/p>\n<\/td>\n

\n

0.00006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ACETYLENE BLACK PROCESS\u2014SECONDARY FEEDSTOCK<\/p>\n<\/td>\n

\n

0.66<\/p>\n<\/td>\n

\n

0.00006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FURNACE BLACK PROCESS (DEFAULT)\u2014TOTAL FEEDSTOCK<\/p>\n<\/td>\n

\n

2.62<\/p>\n<\/td>\n

\n

0.00006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

THERMAL BLACK PROCESS\u2014TOTAL FEEDSTOCK<\/p>\n<\/td>\n

\n

5.25<\/p>\n<\/td>\n

\n

0.00 006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ACETYLENE BLACK PROCESS\u2014TOTAL FEEDSTOCK<\/p>\n<\/td>\n

\n

0.78<\/p>\n<\/td>\n

\n

0.00006<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ALL CARBON BLACK PROCESSES (NO THERMAL TREATMENT)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

0.0287<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2C1<\/strong><\/p>\n<\/td>\n

\n

IRON AND STEEL PRODUCTION\u00a0(PER TONNE PRODUCT PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SINTER PRODUCTION<\/p>\n<\/td>\n

\n

0.2<\/p>\n<\/td>\n

\n

0.00007<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

COKE OVEN<\/p>\n<\/td>\n

\n

0.56<\/p>\n<\/td>\n

\n

0.0000001<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PIG IRON PRODUCTION<\/p>\n<\/td>\n

\n

1.35<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DIRECT REDUCED IRON (DRI) PRODUCTION<\/p>\n<\/td>\n

\n

0.7<\/p>\n<\/td>\n

\n

0.001\/TJ (NG)<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PELLET PRODUCTION<\/p>\n<\/td>\n

\n

0.03<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

BASIC OXYGEN FURNACE<\/p>\n<\/td>\n

\n

1.46<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

ELECTRIC ARC FURNACE<\/p>\n<\/td>\n

\n

0.08<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

OPEN HEARTH FURNACE<\/p>\n<\/td>\n

\n

1.72<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

GLOBAL AVERAGE<\/p>\n<\/td>\n

\n

1.06<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2C2<\/strong><\/p>\n<\/td>\n

\n

FERROALLOYS PRODUCTION\u00a0(PER TONNE PRODUCTION)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FERROSILICON (45%) SI<\/p>\n<\/td>\n

\n

2.5<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FERROSILICON (65%) SI<\/p>\n<\/td>\n

\n

3.6<\/p>\n<\/td>\n

\n

0.001<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FERROSILICON (75%) SI<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

0.001<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FERROSILICON (90%) SI<\/p>\n<\/td>\n

\n

4.8<\/p>\n<\/td>\n

\n

0.0011<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FERROMANGANESE (7% C)<\/p>\n<\/td>\n

\n

1.3<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FERROMANGANESE (1% C)<\/p>\n<\/td>\n

\n

1.5<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SILICOMANGANESE<\/p>\n<\/td>\n

\n

1.4<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SILICON METAL<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

0.0012<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FERROCHROMIUM (STAND ALONE)<\/p>\n<\/td>\n

\n

1.3<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

FERROCHROMIUM (WITH SINTER PLANT)<\/p>\n<\/td>\n

\n

1.6<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2C3<\/strong><\/p>\n<\/td>\n

\n

ALUMINIUM PRODUCTION\u00a0(PER TONNE ALUMINIUM PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PREBAKE<\/p>\n<\/td>\n

\n

1.6<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SODERBERG<\/p>\n<\/td>\n

\n

1.7<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

CWPB<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.00004<\/p>\n<\/td>\n

\n

0.0004<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

SWPB<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.0004<\/p>\n<\/td>\n

\n

0.0016<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

VSS<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.00004<\/p>\n<\/td>\n

\n

0.0008<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

HSS<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.00003<\/p>\n<\/td>\n

\n

0.0004<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2C4<\/strong><\/p>\n<\/td>\n

\n

MAGNESIUM PRODUCTION\u00a0(PER TONNE MAGNESIUM PRODUCED)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DOLOMITE<\/p>\n<\/td>\n

\n

5.13<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.001<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

MAGNESITE<\/p>\n<\/td>\n

\n

2.83<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

0.001<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2C5<\/strong><\/p>\n<\/td>\n

\n

LEAD PRODUCTION\u00a0(PER TONNE PRODUCT)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

IMPERIAL SMELT FURNACE (ISF) PRODUCTION<\/p>\n<\/td>\n

\n

0.59<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DIRECT SMELTING PRODUCTION<\/p>\n<\/td>\n

\n

0.25<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

TREATMENT OF SECONDARY RAW MATERIALS<\/p>\n<\/td>\n

\n

0.2<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DEFAULT EF<\/p>\n<\/td>\n

\n

0.52<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2C6<\/strong><\/p>\n<\/td>\n

\n

ZINC PRODUCTION\u00a0(PER TONNE PRODUCT)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

WAELZ KILN<\/p>\n<\/td>\n

\n

3.66<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

PYROMETALLURGICAL<\/p>\n<\/td>\n

\n

0.43<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

DEFAULT EF<\/p>\n<\/td>\n

\n

1.72<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","post_title":"Schedule 1 (CTA)","collection_order":44,"collection":2604,"post_modified":"2024-01-15 22:09:51","post_date":"2020-09-04 13:45:57"},{"ID":"21092","post_content":"

SCHEDULE 2<\/strong><\/p>\n

[Schedule\u00a02\u00a0substituted by\u00a0section 99\u00a0of\u00a0Act 34 of 2019\u00a0and amended by\u00a0section 65(1)\u00a0of\u00a0Act 20 of 2021\u00a0and deemed effective on 1 January 2021]<\/span><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

IPCC Code<\/p>\n<\/td>\n

\n

Activity\/ Sector<\/p>\n<\/td>\n

\n

Threshold<\/p>\n<\/td>\n

\n

Basic
tax-free allow-
ance %<\/p>\n<\/td>\n

\n

Process emissions allow-
ance %<\/p>\n<\/td>\n

\n

Fugitive emissions allow-
ance %<\/p>\n<\/td>\n

\n

Trade exposure allow-
ance %<\/p>\n<\/td>\n

\n

Per-
formance allow-
ance %<\/p>\n<\/td>\n

\n

Carbon budget allow-
ance %<\/p>\n<\/td>\n

\n

Offsets allow-
ance %<\/p>\n<\/td>\n

\n

Maxi-
mum total allow-
ances %<\/p>\n<\/td>\n<\/tr>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

ENERGY<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1A<\/strong><\/p>\n<\/td>\n

\n

Fuel Combustion Activities<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1A1<\/strong><\/p>\n<\/td>\n

\n

Energy Industries (including heat and electricity recovery from Waste)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1A1a<\/strong><\/p>\n<\/td>\n

\n

Main Activity Electricity and Heat Production (including Combined Heat and Power Plants)<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A1b<\/strong><\/p>\n<\/td>\n

\n

Petroleum Refining<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A1c<\/strong><\/p>\n<\/td>\n

\n

Manufacture of Solid Fuels and Other Energy Industries<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2<\/strong><\/p>\n<\/td>\n

\n

Manufacturing Industries and Construction (including heat and electricity recovery from Waste)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2a<\/strong><\/p>\n<\/td>\n

\n

Iron and Steel<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2b<\/strong><\/p>\n<\/td>\n

\n

Non-Ferrous Metals<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2c<\/strong><\/p>\n<\/td>\n

\n

Chemicals<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2d<\/strong><\/p>\n<\/td>\n

\n

Pulp, Paper and Print<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2e<\/strong><\/p>\n<\/td>\n

\n

Food Processing, Beverages and Tobacco<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2f<\/strong><\/p>\n<\/td>\n

\n

Non-Metallic Minerals<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2g<\/strong><\/p>\n<\/td>\n

\n

Transport Equipment<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2h<\/strong><\/p>\n<\/td>\n

\n

Machinery<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2i<\/strong><\/p>\n<\/td>\n

\n

Mining and Quarrying<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2j<\/strong><\/p>\n<\/td>\n

\n

Wood and Wood Products<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2k<\/strong><\/p>\n<\/td>\n

\n

Construction<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2l<\/strong><\/p>\n<\/td>\n

\n

Textile and Leather<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2m<\/strong><\/p>\n<\/td>\n

\n

Brick manufacturing:<\/p>\n<\/td>\n

\n

1 million bricks a month<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A2n<\/strong><\/p>\n<\/td>\n

\n

Manufacture of ceramic products by firing in particular roofing tiles, tiles, stoneware or porcelain<\/p>\n<\/td>\n

\n

5 tonnes of production per day<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n

1A3<\/strong><\/p>\n<\/td>\n

\n

Transport<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1A3a<\/strong><\/p>\n<\/td>\n

\n

Domestic Aviation<\/p>\n<\/td>\n

\n

100 000 litres\/year<\/p>\n<\/td>\n

\n

75<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1A3b<\/strong><\/p>\n<\/td>\n

\n

Road Transportation<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

75<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A3c<\/strong><\/p>\n<\/td>\n

\n

Railways<\/p>\n<\/td>\n

\n

100 000 litres\/year<\/p>\n<\/td>\n

\n

75<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A3d<\/strong><\/p>\n<\/td>\n

\n

Water-borne Navigation<\/p>\n<\/td>\n

\n

100 000 litres\/year<\/p>\n<\/td>\n

\n

75<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A3e<\/strong><\/p>\n<\/td>\n

\n

Other Transportation<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

75<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A4<\/strong><\/p>\n<\/td>\n

\n

Other Sectors (including heat and electricity recovery from Waste)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1A4a<\/strong><\/p>\n<\/td>\n

\n

Commercial\/Institutional<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A4b<\/strong><\/p>\n<\/td>\n

\n

Residential<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

1A4c<\/strong><\/p>\n<\/td>\n

\n

Agriculture\/Forestry\/Fishing\/Fish Farms<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A5<\/strong><\/p>\n<\/td>\n

\n

Non-Specified (including heat and electricity recovery from Waste)<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1A5a<\/strong><\/p>\n<\/td>\n

\n

Stationary<\/p>\n<\/td>\n

\n

10 MW(th)<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A5b<\/strong><\/p>\n<\/td>\n

\n

Mobile<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1A5c<\/strong><\/p>\n<\/td>\n

\n

Multilateral Operations<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

1B<\/strong><\/p>\n<\/td>\n

\n

Fugitive Emissions from Fuels<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B1<\/strong><\/p>\n<\/td>\n

\n

Solid Fuels<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B1a<\/strong><\/p>\n<\/td>\n

\n

Coal Mining and Handling<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B1ai<\/strong><\/p>\n<\/td>\n

\n

Underground mines including flaring of drained methane (excluding abandoned mines)<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B1aii<\/strong><\/p>\n<\/td>\n

\n

Surface mines<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B1b<\/strong><\/p>\n<\/td>\n

\n

Uncontrolled Combustion, and Burning Coal Dumps<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

1B1c<\/strong><\/p>\n<\/td>\n

\n

Solid Fuel Transformation<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B1c1<\/strong><\/p>\n<\/td>\n

\n

Coke production processes<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B1c2<\/strong><\/p>\n<\/td>\n

\n

Charcoal production processes<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B1c3<\/strong><\/p>\n<\/td>\n

\n

Any other solid fuel transformation involving fossil and organic carbon based fuels (e.g. biofuel productions)<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B2<\/strong><\/p>\n<\/td>\n

\n

Oil and Natural Gas<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B2a<\/strong><\/p>\n<\/td>\n

\n

Oil<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B2ai<\/strong><\/p>\n<\/td>\n

\n

Venting<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B2aii<\/strong><\/p>\n<\/td>\n

\n

Flaring<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B2aiii<\/strong><\/p>\n<\/td>\n

\n

All other<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B2b<\/strong><\/p>\n<\/td>\n

\n

Natural Gas<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B2bi<\/strong><\/p>\n<\/td>\n

\n

Venting<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B2bii<\/strong><\/p>\n<\/td>\n

\n

Flaring<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B2biii<\/strong><\/p>\n<\/td>\n

\n

All other<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B3<\/strong><\/p>\n<\/td>\n

\n

Other Emissions from Energy Production<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1B3a<\/strong><\/p>\n<\/td>\n

\n

Coal-to-liquids processes<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B3b<\/strong><\/p>\n<\/td>\n

\n

Gas-to-liquids processes<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1B3c<\/strong><\/p>\n<\/td>\n

\n

Gas-to-chemicals processes<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1C<\/strong><\/p>\n<\/td>\n

\n

Carbon Dioxide Transport and Storage<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1C1<\/strong><\/p>\n<\/td>\n

\n

Transport of CO<\/strong>2<\/sub><\/strong><\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1C1a<\/strong><\/p>\n<\/td>\n

\n

Pipelines<\/p>\n<\/td>\n

\n

10 000 tons CO2<\/sub>\/year<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1C1b<\/strong><\/p>\n<\/td>\n

\n

Ships<\/p>\n<\/td>\n

\n

10 000 tons CO2<\/sub>\/year<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1C1c<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

10 000 tons CO2<\/sub>\/year<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1C2<\/strong><\/p>\n<\/td>\n

\n

Injection and Storage<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

1C2a<\/strong><\/p>\n<\/td>\n

\n

Injection<\/p>\n<\/td>\n

\n

10 000 tons CO2<\/sub>\/year<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1C2b<\/strong><\/p>\n<\/td>\n

\n

Storage<\/p>\n<\/td>\n

\n

10 000 tons CO2<\/sub>\/year<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

1C3<\/strong><\/p>\n<\/td>\n

\n

Other<\/strong><\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

INDUSTRIAL PROCESSES AND PRODUCT USE<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2A<\/strong><\/p>\n<\/td>\n

\n

Mineral Industry<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2A1<\/strong><\/p>\n<\/td>\n

\n

Cement Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2A2<\/strong><\/p>\n<\/td>\n

\n

Lime Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2A3<\/strong><\/p>\n<\/td>\n

\n

Glass Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2A4<\/strong><\/p>\n<\/td>\n

\n

Other Process Uses of Carbonates<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2A4a<\/strong><\/p>\n<\/td>\n

\n

Ceramics<\/p>\n<\/td>\n

\n

50 tonnes of production a month<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2A4b<\/strong><\/p>\n<\/td>\n

\n

Other Uses of Soda Ash<\/p>\n<\/td>\n

\n

50 tonnes of production a month<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2A4c<\/strong><\/p>\n<\/td>\n

\n

Non Metallurgical Magnesia Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2A4d<\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

20 tonnes of production a month<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2A5<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/strong><\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2B<\/strong><\/p>\n<\/td>\n

\n

Chemical Industry<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B1<\/strong><\/p>\n<\/td>\n

\n

Ammonia Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B2<\/strong><\/p>\n<\/td>\n

\n

Nitric Acid Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B3<\/strong><\/p>\n<\/td>\n

\n

Adipic Acid Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B4<\/strong><\/p>\n<\/td>\n

\n

Caprolactam, Glyoxal and Glyoxylic Acid Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B5<\/strong><\/p>\n<\/td>\n

\n

Carbide Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B6<\/strong><\/p>\n<\/td>\n

\n

Titanium Dioxide Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B7<\/strong><\/p>\n<\/td>\n

\n

Soda Ash Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B8<\/strong><\/p>\n<\/td>\n

\n

Petrochemical and Carbon Black Production<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B8a<\/strong><\/p>\n<\/td>\n

\n

Methanol<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B8b<\/strong><\/p>\n<\/td>\n

\n

Ethylene<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B8c<\/strong><\/p>\n<\/td>\n

\n

Ethylene Dichloride and Vinyl Chloride Monomer<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B8d<\/strong><\/p>\n<\/td>\n

\n

Ethylene Oxide<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B8e<\/strong><\/p>\n<\/td>\n

\n

Acrylonitrile<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B8f<\/strong><\/p>\n<\/td>\n

\n

Carbon Black<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B8g<\/strong><\/p>\n<\/td>\n

\n

Hydrogen Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B9<\/strong><\/p>\n<\/td>\n

\n

Fluorochemical Production<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2B9a<\/strong><\/p>\n<\/td>\n

\n

By-product Emissions<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B9b<\/strong><\/p>\n<\/td>\n

\n

Fugitive Emissions<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2B10<\/strong><\/p>\n<\/td>\n

\n

Other (Please specify)<\/p>\n<\/td>\n

\n

20 tonnes of production a month<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2C<\/strong><\/p>\n<\/td>\n

\n

Metal Industry<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2C1<\/strong><\/p>\n<\/td>\n

\n

Iron and Steel Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2C2<\/strong><\/p>\n<\/td>\n

\n

Ferroalloys Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2C3<\/strong><\/p>\n<\/td>\n

\n

Aluminium Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2C4<\/strong><\/p>\n<\/td>\n

\n

Magnesium Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2C5<\/strong><\/p>\n<\/td>\n

\n

Lead Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2C6<\/strong><\/p>\n<\/td>\n

\n

Zinc Production<\/p>\n<\/td>\n

\n

none<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

95<\/p>\n<\/td>\n<\/tr>\n

\n

2C7<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

50 tonnes of production a month<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2D<\/strong><\/p>\n<\/td>\n

\n

Non-Energy Products from Fuels and Solvent Use<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2D1<\/strong><\/p>\n<\/td>\n

\n

Lubricant Use<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2D2<\/strong><\/p>\n<\/td>\n

\n

Paraffin Wax Use<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2D3<\/strong><\/p>\n<\/td>\n

\n

Solvent Use<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2D4<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2E<\/strong><\/p>\n<\/td>\n

\n

Electronics Industry<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2E.1<\/strong><\/p>\n<\/td>\n

\n

Integrated Circuit or Semiconductor<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2E.2<\/strong><\/p>\n<\/td>\n

\n

TFT Flat Panel Display<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2E.3<\/strong><\/p>\n<\/td>\n

\n

Photovoltaics<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2E.4<\/strong><\/p>\n<\/td>\n

\n

Heat Transfer Fluid<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2E.5<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2F<\/strong><\/p>\n<\/td>\n

\n

Product Uses as Substitutes for Ozone Depleting Substances<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2F1<\/strong><\/p>\n<\/td>\n

\n

Refrigeration and Air Conditioning<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2F1a<\/strong><\/p>\n<\/td>\n

\n

Refrigeration and Stationary Air Conditioning<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2F1b<\/strong><\/p>\n<\/td>\n

\n

Mobile Air Conditioning<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2F2<\/strong><\/p>\n<\/td>\n

\n

Foam Blowing Agents<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2F3<\/strong><\/p>\n<\/td>\n

\n

Fire Protection<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2F4<\/strong><\/p>\n<\/td>\n

\n

Aerosols<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2F5<\/strong><\/p>\n<\/td>\n

\n

Solvents<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2F6<\/strong><\/p>\n<\/td>\n

\n

Other Applications (please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G<\/strong><\/p>\n<\/td>\n

\n

Other Product Manufacture and Use<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2G1<\/strong><\/p>\n<\/td>\n

\n

Electrical Equipment<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2G1a<\/strong><\/p>\n<\/td>\n

\n

Manufacture of Electrical Equipment<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G1b<\/strong><\/p>\n<\/td>\n

\n

Use of Electrical Equipment<\/p>\n<\/td>\n

\n

50 kilograms of production per year<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G1c<\/strong><\/p>\n<\/td>\n

\n

Disposal of Electrical Equipment<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G2<\/strong><\/p>\n<\/td>\n

\n

SF<\/strong>6\u00a0<\/sub><\/strong>and PFCs from Other Product Uses<\/strong><\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2G2a<\/strong><\/p>\n<\/td>\n

\n

Military Applications<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G2b<\/strong><\/p>\n<\/td>\n

\n

Accelerators<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G2c<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G3<\/strong><\/p>\n<\/td>\n

\n

N<\/strong>2<\/sub><\/strong>O from Product Uses<\/strong><\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2G3a<\/strong><\/p>\n<\/td>\n

\n

Medical Applications<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G3b<\/strong><\/p>\n<\/td>\n

\n

Propellant for Pressure and Aerosol Products<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G3c<\/strong><\/p>\n<\/td>\n

\n

Other (Please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2G4<\/strong><\/p>\n<\/td>\n

\n

Other (Please specify)<\/strong><\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2H<\/strong><\/p>\n<\/td>\n

\n

Other<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

2H1<\/strong><\/p>\n<\/td>\n

\n

Pulp and Paper Industry<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2H2<\/strong><\/p>\n<\/td>\n

\n

Food and Beverages Industry<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

2H3<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/strong><\/p>\n<\/td>\n

\n

AGRICULTURE, FORESTRY, AND OTHER LAND USE<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3A<\/strong><\/p>\n<\/td>\n

\n

Livestock<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3A1<\/strong><\/p>\n<\/td>\n

\n

Enteric Fermentation<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3A1a<\/strong><\/p>\n<\/td>\n

\n

Cattle<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A1b<\/strong><\/p>\n<\/td>\n

\n

Buffalo<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A1c<\/strong><\/p>\n<\/td>\n

\n

Sheep<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A1d<\/strong><\/p>\n<\/td>\n

\n

Goats<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A1e<\/strong><\/p>\n<\/td>\n

\n

Camels<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A1f<\/strong><\/p>\n<\/td>\n

\n

Horses<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A1g<\/strong><\/p>\n<\/td>\n

\n

Mules and Asses<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A1h<\/strong><\/p>\n<\/td>\n

\n

Swine<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A1j<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2<\/strong><\/p>\n<\/td>\n

\n

Manure Management<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3A2a<\/strong><\/p>\n<\/td>\n

\n

Cattle<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2b<\/strong><\/p>\n<\/td>\n

\n

Buffalo<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2c<\/strong><\/p>\n<\/td>\n

\n

Sheep<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2d<\/strong><\/p>\n<\/td>\n

\n

Goats<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2e<\/strong><\/p>\n<\/td>\n

\n

Camels<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2f<\/strong><\/p>\n<\/td>\n

\n

Horses<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2g<\/strong><\/p>\n<\/td>\n

\n

Mules and Asses<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2h<\/strong><\/p>\n<\/td>\n

\n

Swine<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2i<\/strong><\/p>\n<\/td>\n

\n

Poultry<\/p>\n<\/td>\n

\n

40 000 places for poultry<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3A2j<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B<\/strong><\/p>\n<\/td>\n

\n

Land<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3B1<\/strong><\/p>\n<\/td>\n

\n

Forest Land<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3B1a<\/strong><\/p>\n<\/td>\n

\n

Forest land Remaining Forest Land<\/p>\n<\/td>\n

\n

100 Hectares of Plantations or Natural forests<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B1b<\/strong><\/p>\n<\/td>\n

\n

Land Converted to Forest Land<\/p>\n<\/td>\n

\n

100 Hectares of Plantations or Natural forests<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B2<\/strong><\/p>\n<\/td>\n

\n

Cropland<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3B2a<\/strong><\/p>\n<\/td>\n

\n

Cropland Remaining Cropland<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B2b<\/strong><\/p>\n<\/td>\n

\n

Land Converted to Cropland<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B3<\/strong><\/p>\n<\/td>\n

\n

Grassland<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3B3a<\/strong><\/p>\n<\/td>\n

\n

Grassland Remaining Grassland<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B3b<\/strong><\/p>\n<\/td>\n

\n

Land Converted to Grassland<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B4<\/strong><\/p>\n<\/td>\n

\n

Wetlands<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3B4a<\/strong><\/p>\n<\/td>\n

\n

Wetlands Remaining Wetlands<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B4b<\/strong><\/p>\n<\/td>\n

\n

Land Converted to Wetlands<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B5<\/strong><\/p>\n<\/td>\n

\n

Settlements<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3B5a<\/strong><\/p>\n<\/td>\n

\n

Settlements Remaining Settlements<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B5b<\/strong><\/p>\n<\/td>\n

\n

Land Converted to Settlements<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B6<\/strong><\/p>\n<\/td>\n

\n

Other Land<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3B6a<\/strong><\/p>\n<\/td>\n

\n

Other Land Remaining Other Land<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3B6b<\/strong><\/p>\n<\/td>\n

\n

Land Converted to Other Land<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C<\/strong><\/p>\n<\/td>\n

\n

Aggregate Sources and Non-CO<\/strong>2\u00a0<\/sub><\/strong>Emissions Sources on Land<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3C1<\/strong><\/p>\n<\/td>\n

\n

Emissions from Biomass Burning<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3C1a<\/strong><\/p>\n<\/td>\n

\n

Biomass Burning in Forest Lands<\/p>\n<\/td>\n

\n

100 Hectares of plantations<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C1b<\/strong><\/p>\n<\/td>\n

\n

Biomass Burning in Croplands<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C1c<\/strong><\/p>\n<\/td>\n

\n

Biomass Burning in Grasslands<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C1d<\/strong><\/p>\n<\/td>\n

\n

Biomass Burning in All Other Land<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C2<\/strong><\/p>\n<\/td>\n

\n

Liming<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C3<\/strong><\/p>\n<\/td>\n

\n

Urea Application<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C4<\/strong><\/p>\n<\/td>\n

\n

Direct N2<\/sub>O Emissions from Managed Soils<\/p>\n<\/td>\n

\n

100 Hectares of plantations<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C5<\/strong><\/p>\n<\/td>\n

\n

Indirect N2<\/sub>O Emissions from Managed Soils<\/p>\n<\/td>\n

\n

100 Hectares of plantations<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C6<\/strong><\/p>\n<\/td>\n

\n

Indirect N2<\/sub>O Emissions from Manure Management<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C7<\/strong><\/p>\n<\/td>\n

\n

Rice Cultivations<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3C8<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3D<\/strong><\/p>\n<\/td>\n

\n

Other<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

3D1<\/strong><\/p>\n<\/td>\n

\n

Harvested Wood Products<\/p>\n<\/td>\n

\n

Harvested Wood Products produced from timber harvested from forest owners registered for reporting under IPCC code 3B1a and 3B1b<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

3D2<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

4<\/strong><\/p>\n<\/td>\n

\n

WASTE<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

4A<\/strong><\/p>\n<\/td>\n

\n

Solid Waste Disposal<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

4A1<\/strong><\/p>\n<\/td>\n

\n

Managed Waste Disposal Sites<\/p>\n<\/td>\n

\n

Receiving 5 tonnes per day or a total capacity of 25000 tonnes<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

4A2<\/strong><\/p>\n<\/td>\n

\n

Unmanaged Waste Disposal Sites<\/p>\n<\/td>\n

\n

Receiving 5 tonnes per day or a total capacity of 25000 tonnes<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

4A3<\/strong><\/p>\n<\/td>\n

\n

Uncategorised Waste Disposal Sites<\/p>\n<\/td>\n

\n

Receiving 5 tonnes per day or a total capacity of 25000 tonnes<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

4B<\/strong><\/p>\n<\/td>\n

\n

Biological Treatment of Solid Waste<\/strong><\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

4C<\/strong><\/p>\n<\/td>\n

\n

Incineration and Open Burning of Waste<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

4C0<\/strong><\/p>\n<\/td>\n

\n

Waste \u2013 Pyrolysis<\/p>\n<\/td>\n

\n

100 kg\/hour<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

4C1<\/strong><\/p>\n<\/td>\n

\n

Waste Incineration<\/p>\n<\/td>\n

\n

1 tonne per hour<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

4C2<\/strong><\/p>\n<\/td>\n

\n

Open Burning of Waste<\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

4D<\/strong><\/p>\n<\/td>\n

\n

Wastewater Treatment and Discharge<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

4D1<\/strong><\/p>\n<\/td>\n

\n

Domestic Wastewater Treatment and Discharge<\/p>\n<\/td>\n

\n

2 Million litres\/day<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

4D2<\/strong><\/p>\n<\/td>\n

\n

Industrial Wastewater Treatment and Discharge<\/p>\n<\/td>\n

\n

1000 cubic metres per day<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n<\/tr>\n

\n

4E<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/strong><\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

5<\/strong><\/p>\n<\/td>\n

\n

OTHER<\/strong><\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n

\n

<\/p>\n<\/td>\n<\/tr>\n

\n

5A<\/strong><\/p>\n<\/td>\n

\n

Indirect N<\/strong>2<\/sub><\/strong>O Emissions from the Atmospheric Deposition of Nitrogen in NO<\/strong>X\u00a0<\/sub><\/strong>and NH<\/strong>3<\/sub><\/strong><\/p>\n<\/td>\n

\n

N\/A<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n

\n

5B<\/strong><\/p>\n<\/td>\n

\n

Other (please specify)<\/strong><\/p>\n<\/td>\n

\n

None<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

90<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n","post_title":"Schedule 2 (CTA)","collection_order":45,"collection":2604,"post_modified":"2023-01-25 21:43:50","post_date":"2020-09-04 13:46:26"},{"ID":"21094","post_content":"

SCHEDULE 3<\/strong><\/p>\n

(Section 20)<\/p>\n

<\/p>\n

1. Amendment of section 1 of Act 91 of 1964, as amended by section 1 of Act 95 of 1965, section 1 of Act 57 of 1966, section 1 of Act 105 of 1969, section 1 of Act 98 of 1970, section 1 of Act 71 of 1975, section 1 of Act 112 of 1977, section 1 of Act 110 of 1979, sections 1 and 15 of Act 98 of 1980, section 1 of Act 89 of 1984, section 1 of Act 84 of 1987, section 32 of Act 60 of 1989, section 51 of Act 68 of 1989, section 1 of Act 59 of 1990, section 1 of Act 19 of 1994, section 34 of Act 34 of 1997, section 57 of Act 30 of 1998, section 46 of Act 53 of 1999, section 58 of Act 30 of 2000, section 60 of Act 59 of 2000, section 113 of Act 60 of 2001, section 131 of Act 45 of 2003, section 66 of Act 32 of 2004, section 85 of Act 31 of 2005, section 7 of Act 21 of 2006, section 10 of Act 9 of 2007, section 4 of Act 36 of 2007, section 22 of Act 61 of 2008 and section 1 of Act 32 of 2014.<\/strong>\u2014Section 1\u00a0of the Customs and Excise Act, 1964, is hereby amended by the insertion in subsection (1) after the definition of \u201cbulk goods terminal operator\u201d of the following definition:<\/p>\n

\u201c \u2018Carbon Tax Act\u2019\u00a0<\/strong>means an Act of Parliament that makes provision for a carbon tax;\u201d.<\/p>\n


<\/strong><\/p>\n

2. \u00a0 Amendment of section 54A of Act 91 of 1964, as inserted by section 139 of Act 45 of 2003 and renumbered by section 32 of Act 16 of 2004.<\/strong>\u2014The following section is hereby substituted for section 54A of the Customs and Excise Act, 1964:<\/p>\n

<\/p>\n

\u201c Imposition of environmental levy<\/strong><\/p>\n

<\/p>\n

54A<\/strong> \u00a0\u00a0 A levy known as the environmental levy shall be-<\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0 leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 3 of\u00a0Schedule No.1; and<\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0 collected and paid in respect of carbon tax imposed in terms of the Carbon Tax Act, 2019.\u201d.<\/p>\n","post_title":"Schedule 3 (CTA)","collection_order":46,"collection":2604,"post_modified":"2022-01-21 12:26:16","post_date":"2020-09-04 13:46:56"},{"ID":"21601","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11837) dated 30 November 2020.<\/strong><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

SECURITIES TRANSFER TAX ADMINISTRATION ACT 26 OF 2007<\/strong><\/p>\n

<\/p>\n

[ASSENTED TO 21 DECEMBER, 2007]
[Date of Commencement: 1 JULY, 2008]<\/p>\n

<\/p>\n

(English text signed by the President)<\/p>\n

<\/p>\n

as amended by:<\/strong><\/p>\n

<\/p>\n

Taxation Laws Second Amendment Act 4 of 2008<\/p>\n

Revenue Laws Second Amendment Act 61 of 2008<\/p>\n

Tax Administration Act 28 of 2011<\/p>\n

Tax Administration Laws Amendment Act 44 of 2014<\/p>\n

<\/p>\n

pending amendment by:<\/strong><\/p>\n

<\/p>\n

Tax Administration Act 28 of 2011<\/p>\n

<\/p>\n

ACT<\/strong><\/p>\n

<\/p>\n

To provide for the administration of a securities transfer tax; and to provide for matters connected therewith.<\/strong><\/p>\n


<\/strong><\/p>\n

BE IT ENACTED <\/strong>by the Parliament of the Republic of South Africa, as follows:-<\/p>\n","post_title":"Citation (STTA)","collection_order":2,"collection":2678,"post_modified":"2021-03-10 21:43:30","post_date":"2020-12-05 19:17:44"},{"ID":"21577","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/p>\n

<\/p>\n

CHAPTER 1<\/strong>
ADMINISTRATION AND INTERPRETATION<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Administration and interpretation of Act<\/a><\/p>\n

Section 2 \u2013 Notification requirement<\/a><\/p>\n

Section 3 \u2013 Payments<\/a><\/p>\n

Section 4 \u2013 Refunds<\/a><\/p>\n

Section 5 \u2013 Interest on overdue payments<\/a><\/p>\n

Section 6 \u2013 Repealed<\/p>\n

Section 6A \u2013 Penalty on default<\/a><\/p>\n

Section 7 \u2013 Repealed<\/p>\n

Section 8 \u2013 Interest on overdue payments and penalty on default recoverable from person to whom security is transferred<\/a><\/p>\n

<\/p>\n

CHAPTER 2<\/strong>
RECOVERY OF TAX<\/strong><\/p>\n

<\/p>\n

Section 9 \u2013 Repealed<\/p>\n

Section 10 \u2013 Repealed<\/p>\n

Section 11 \u2013 Repealed<\/p>\n

<\/p>\n

CHAPTER 3<\/strong>
GENERAL PROVISIONS<\/strong><\/p>\n

<\/p>\n

Section 12 \u2013 Repealed<\/p>\n

Section 13 \u2013 Records<\/a><\/p>\n

Section 14 \u2013 Repealed<\/p>\n

Section 15 \u2013 Repealed<\/p>\n

Section 16 \u2013 Repealed<\/p>\n

Section 17 \u2013 Repealed<\/p>\n

Section 18 \u2013 Repealed<\/p>\n

Section 19 \u2013 Repealed<\/p>\n

Section 20 \u2013 Offences<\/a><\/p>\n

Section 21 \u2013 Repealed<\/p>\n

Section 22 \u2013 Short title and commencement<\/a><\/p>\n

<\/p>\n

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:<\/p>\n","post_title":"ARRANGEMENT OF SECTIONS (STTA)","collection_order":3,"collection":2678,"post_modified":"2020-12-05 20:24:04","post_date":"2020-11-30 21:40:53"},{"ID":"21579","post_content":"

CHAPTER 1<\/span><\/strong><\/p>\n

ADMINISTRATION AND INTERPRETATION<\/span><\/strong><\/p>\n


<\/p>\n

1\u00a0\u00a0 \u00a0 Administration and interpretation of Act<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The Commissioner must administer this Act and the Securities Transfer Tax Act, 2007, in accordance with the provisions of the Tax Administration Act, 2011.<\/span><\/p>\n

[Subsection\u00a0(1)\u00a0substituted by section 271 read with\u00a0paragraph 172(a)\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011]<\/span><\/p>\n

<\/p>\n

(1A) \u00a0 Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act, 2011.<\/span><\/p>\n

[Subsection\u00a0(1A)\u00a0inserted by section 271 read with\u00a0paragraph 172(b)\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, 2011, and any word or expression to which a meaning has been assigned in the Securities Transfer Tax Act, 2007, bears the meaning so assigned for the purposes of this Act.<\/span><\/p>\n

[Subsection\u00a0(2)\u00a0substituted by section 271 read with\u00a0paragraph 172(c)\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011]<\/span><\/p>\n","post_title":"Section 1 (STTA) - Administration and interpretation of Act","collection_order":4,"collection":2678,"post_modified":"2020-12-05 20:24:30","post_date":"2020-11-30 21:41:19"},{"ID":"21581","post_content":"

2\u00a0\u00a0 \u00a0 Notification requirement<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

Any person to whom an unlisted security is transferred must inform the company which issued that security of the transfer within a period of 30 days as from the date of that transfer.<\/p>\n","post_title":"Section 2 (STTA) - Notification requirement","collection_order":5,"collection":2678,"post_modified":"2020-12-05 19:48:19","post_date":"2020-11-30 21:46:16"},{"ID":"21583","post_content":"

3\u00a0\u00a0 Payments<\/span><\/strong><\/p>\n

<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0The tax referred to in-<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0section 3<\/a> or 4<\/a> of the Securities Transfer Tax Act, 2007, which becomes payable during any month in respect of any transfer, must be paid by the member or participant to the Commissioner by the 14th day of the following month;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0section 5<\/a> of the Securities Transfer Tax Act, 2007, which becomes payable during a month in respect of any transfer, must be paid by the member or participant holding that security in custody or, in the case where the listed security is not held in custody by either a member or participant, through the company that issued the listed security to the Commissioner by the 14th day of the following month; and<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section 49(1)(a)\u00a0of\u00a0Act\u00a061 of 2008\u00a0deemed effective on 1\u00a0July, 2008 and applicable in respect of the transfer of any security on or after that date]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0section 6<\/a> of the Securities Transfer Tax Act, 2007 (Act 25 of 2007), which becomes payable during a month in respect of any transfer of an unlisted security, must be paid by the company, which issued that security, to the Commissioner within two months from the end of that month.<\/span><\/p>\n

[Paragraph (c)\u00a0substituted by\u00a0section 27\u00a0of\u00a0Act\u00a04 of 2008]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Any person who has the obligation in terms of section 3<\/a> of the Securities Transfer Tax Act, 2007, to pay the tax must by the date referred to in subsection (1) submit a declaration electronically, in the form and manner as the Commissioner may determine and containing the information prescribed by the Commissioner, stating the amount of tax (if any) payable by that person.<\/span><\/p>\n

[Subsection (2)\u00a0substituted by\u00a0section 49(1)(b)\u00a0of\u00a0Act\u00a061 of 2008\u00a0deemed effective on 1\u00a0July, 2008 and applicable in respect of the transfer of any security on or after that date]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The Commissioner may, if he or she deems it necessary, declare the person to whom a security was transferred liable for the tax payable in terms of section 3<\/a>, 4<\/a>, 5<\/a> or 6<\/a> of the Securities Transfer Tax Act, 2007.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (4)\u00a0deleted by section 271 read with\u00a0paragraph 173\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011]<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0The payment of any tax, interest or penalty in respect of the transfer of a security must be made by way of an electronic payment.<\/span><\/p>\n","post_title":"Section 3 (STTA) - Payments","collection_order":6,"collection":2678,"post_modified":"2020-12-05 19:56:46","post_date":"2020-11-30 21:46:27"},{"ID":"21585","post_content":"

4\u00a0\u00a0 \u00a0Refunds<\/strong><\/p>\n


<\/strong><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0The Commissioner must refund the amount of any overpayment of tax or of any interest or penalty properly chargeable in respect of the transfer of any security, in accordance with SECTIONS 190 and 191 of the Tax Administration Act, 2011.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by section 271 read with\u00a0paragraph 174(a)\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (2)\u00a0deleted by section 271 read with\u00a0paragraph 174(b)\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011]<\/span><\/p>\n

<\/p>\n

(3)\u00a0\u00a0\u00a0\u00a0\u00a0The Commissioner must refund the amount of tax if the Commissioner is satisfied that the transfer in respect of which that tax became payable has been cancelled, or has been set aside or declared void by any court of law.<\/span><\/p>\n","post_title":"Section 4 (STTA) - Refunds","collection_order":7,"collection":2678,"post_modified":"2020-12-05 20:09:44","post_date":"2020-11-30 21:42:31"},{"ID":"21609","post_content":"

5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Interest on overdue payments<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

If the tax is not paid in full within the period for payment prescribed by\u00a0section 3, interest must be paid at the prescribed rate on the balance of such tax outstanding reckoned from the day following the last date for payment referred to in\u00a0section 3<\/a>\u00a0to the date of payment to the Commissioner.<\/p>\n

\u00a0<\/p>\n

6\u00a0\u00a0 . . . . . .<\/span><\/strong><\/p>\n

[Section 6\u00a0repealed by section 271 read with\u00a0paragraph 175\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011]<\/span><\/p>\n","post_title":"Section 5 (STTA) \u2013 Interest on overdue payments","collection_order":8,"collection":2678,"post_modified":"2020-12-05 20:25:20","post_date":"2020-12-05 19:36:24"},{"ID":"21587","post_content":"

6A\u00a0\u00a0\u00a0\u00a0\u00a0Penalty on default<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

If any tax remains unpaid after the relevant date for payment referred to in\u00a0section 3<\/a>\u00a0the Commissioner must, under\u00a0Chapter 15<\/a>\u00a0of the Tax Administration Act, 2011, impose a penalty of 10 per cent of the unpaid tax but the Commissioner may remit the penalty or any portion thereof in accordance with the provisions of\u00a0Chapter 15<\/a>\u00a0of the Tax Administration Act, 2011.<\/p>\n

[Section 6A\u00a0inserted by\u00a0section 36\u00a0of\u00a0Act 44 of 2014]<\/span><\/p>\n

\u00a0<\/p>\n

7\u00a0\u00a0 \u00a0 . . . . . .<\/span><\/strong><\/p>\n

[Section 7\u00a0repealed by section 271 read with\u00a0paragraph 175\u00a0of Schedule\u00a01\u00a0of\u00a0Act\u00a028 of 2011]<\/span><\/p>\n","post_title":"Section 6A (STTA) - Penalty on default","collection_order":9,"collection":2678,"post_modified":"2020-12-05 20:26:29","post_date":"2020-11-30 21:43:08"},{"ID":"21589","post_content":"

8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Interest on overdue payments and penalty on default recoverable from person to whom security is transferred<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0In the case of a listed security, a member or participant may recover the amount of interest or penalty payable by that member or participant under the Tax Administration Act from the person-<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0to whom a listed security is transferred; or<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0who cancels or redeems a listed security,<\/span><\/p>\n


<\/p>\n

to the extent that the action or inaction of that person resulted in the interest or penalty.<\/p>\n


<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0In the case of an unlisted security, the company which issued that security may recover the amount of interest or penalty payable by that company under the Tax Administration Act from the person to whom that security was transferred, to the extent that the action or inaction of that person resulted in the interest or penalty.<\/span><\/p>\n

[Section 8\u00a0substituted by section 271 read with\u00a0paragraph 178\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011\u00a0effective on 1 October, 2012 except to the extent related to interest in respect of which the wording prior to the amendment applies: Proclamation 51 in\u00a0Government Gazette\u00a035687]<\/span><\/p>\n

<\/p>\n

CHAPTER 2<\/strong>
RECOVERY OF TAX<\/strong><\/p>\n

<\/p>\n

9\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 .\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/strong><\/p>\n

[Section 9 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 .\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/strong><\/p>\n

[Section 10 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

11\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 .\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/strong><\/p>\n

[Section 11 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 8 (STTA) - Interest on overdue payments and penalty on default recoverable from person to whom security is transferred","collection_order":10,"collection":2678,"post_modified":"2020-12-05 20:11:52","post_date":"2020-11-30 21:43:39"},{"ID":"21591","post_content":"

CHAPTER 3
GENERAL PROVISIONS<\/strong><\/p>\n

<\/p>\n

12\u00a0\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/strong><\/p>\n

[Section 12 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

<\/p>\n

13\u00a0\u00a0\u00a0\u00a0\u00a0Records<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Any member, participant or person to whom a listed security is transferred must keep, for a period of five years, such record of every transfer which has been effected by the member, participant or person to whom the security has been transferred as may be required to enable the member, participant or person to whom the security has been transferred, as the case may be, to observe the requirements of this Act and to enable the Commissioner to be satisfied that those requirements have been observed.<\/span><\/p>\n

<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0The company referred to in section 3<\/a>(1)(c) must keep, for a period of five years, such records of every transfer of an unlisted security issued by it as may be required to enable the company to observe the requirements of this Act and to enable the Commissioner to be satisfied that those requirements have been observed.<\/span><\/p>\n

<\/p>\n

14 \u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/strong><\/p>\n

[Section 14 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

<\/p>\n

15 \u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/strong><\/p>\n

[Section 15 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

<\/p>\n

16 \u00a0\u00a0\u00a0. . . . . .<\/span><\/strong><\/p>\n

[Section 16 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

<\/p>\n

17 \u00a0\u00a0. . . . . .<\/span><\/strong><\/p>\n

[Section 17 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

<\/p>\n

18 \u00a0\u00a0\u00a0. . . . . .<\/span><\/strong><\/p>\n

[Section 18 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

<\/p>\n

19\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/strong><\/p>\n

[Section 19 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 13 (STTA) - Records","collection_order":11,"collection":2678,"post_modified":"2020-12-05 20:19:58","post_date":"2020-11-30 21:44:05"},{"ID":"21593","post_content":"

20\u00a0\u00a0\u00a0\u00a0Offences<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

In addition to the offences contained in sections 235<\/a> and 236<\/a> of the Tax Administration Act, 2011, any person who acquires an unlisted security and fails to inform the company of the transfer within the period referred to in\u00a0section 2<\/a>, is guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding two years.<\/p>\n

[Section 20 substituted by section 271 read with paragraph 178 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

\u00a0<\/p>\n

21\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/strong><\/p>\n

[Section 21 repealed by section 271 read with paragraph 179 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 20 (STTA) - Offences","collection_order":12,"collection":2678,"post_modified":"2020-12-05 20:28:09","post_date":"2020-11-30 21:46:19"},{"ID":"21595","post_content":"

22\u00a0\u00a0\u00a0\u00a0Short title and commencement<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

This Act is called the Securities Transfer Tax Administration Act, 2007, effective on 1 July 2008.<\/p>\n","post_title":"Section 22 (STTA) - Short title and commencement","collection_order":13,"collection":2678,"post_modified":"2020-12-05 20:28:05","post_date":"2020-11-30 21:46:23"},{"ID":"21651","post_content":"

Reproduced under Goverment Printer\u2019s Authorisation (Authorisation No. 11837) dated 30 November 2020.<\/strong><\/p>\n

<\/p>\n

Please remember to periodically \u201cCheck for Updates\u201d!<\/strong><\/span><\/p>\n

<\/p>\n

UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT 4 OF 2002<\/strong><\/p>\n

<\/p>\n

[ASSENTED TO 27 MARCH, 2002]
[Date of Commencement: 1 APRIL, 2002]<\/p>\n

<\/p>\n

(English text signed by the President)<\/p>\n

<\/p>\n

as amended by:<\/strong><\/p>\n

<\/p>\n

Taxation Laws Amendment Act 22 of 2012<\/p>\n

Tax Administration Laws Amendment Act 39 of 2013<\/p>\n

Taxation Laws Amendment Act 15 of 2016<\/p>\n

Taxation Laws Amendment Act 17 of 2017<\/p>\n

Tax Administration Laws Amendment Act 33 of 2019<\/p>\n

Tax Administration Laws Amendment Act,\u00a0No.\u00a024 of 2020<\/span><\/p>\n

<\/p>\n

To report an issue, please contact us at service@hApp-e-tax.co.za<\/strong><\/span><\/p>\n

<\/p>\n

pending amendment by:<\/strong><\/p>\n

<\/p>\n

Taxation Laws Second Amendment Act 18 of 2009<\/p>\n

Tax Administration Act 28 of 2011<\/p>\n

<\/p>\n

ACT<\/strong><\/p>\n

<\/p>\n

To provide for the imposition and collection of contributions for the benefit of the Unemployment Insurance Fund; and to provide for matters connected therewith.<\/strong><\/p>\n","post_title":"Citation (UIF)","collection_order":2,"collection":2658,"post_modified":"2022-08-09 12:33:30","post_date":"2020-12-05 20:35:14"},{"ID":"21539","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/p>\n

<\/p>\n

CHAPTER 1
INTRODUCTORY PROVISIONS<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Definitions<\/a><\/p>\n

Section 2 \u2013 Purpose of Act\ufeff<\/a><\/p>\n

Section 3 \u2013 Administration of Act<\/a><\/p>\n

Section 4 \u2013 Application of Act<\/a><\/p>\n

<\/p>\n

CHAPTER 2
DUTY TO CONTRIBUTE, AND RECOVERY OF CONTRIBUTIONS<\/strong><\/p>\n

<\/p>\n

Section 5 \u2013 Duty to contribute to Fund<\/a><\/p>\n

Section 6 \u2013 Determination of contribution<\/a><\/p>\n

Section 7 \u2013 Employer must deduct employee\u2019s contribution<\/a><\/p>\n

Section 8 \u2013 Payment of contribution to Commissioner and refund\ufeff<\/a><\/p>\n

Section 9 \u2013 Payment of contribution to Unemployment Insurance Commissioner and refund<\/a><\/p>\n

Section 9A \u2013 Estimated assessments<\/a><\/p>\n

Section 10 \u2013 Duty to register as employer and duty to provide particulars<\/a><\/p>\n

Section 11 \u2013 Payment of amounts collected by Commissioner into National Revenue Fund<\/a><\/p>\n

Section 12 \u2013 Interest on late payments<\/a><\/p>\n

Section 13 \u2013 Penalties on default<\/a><\/p>\n

Section 14 \u2013 Repealed<\/p>\n

Section 15 \u2013 Labour inspectors<\/a><\/p>\n

<\/p>\n

CHAPTER 3
GENERAL<\/strong><\/p>\n

<\/p>\n

Section 16 \u2013 Collection costs<\/a><\/p>\n

Section 17 \u2013 Repealed<\/p>\n

Section 18 \u2013 Regulations<\/a><\/p>\n

Section 19 \u2013 Short title and commencement<\/a><\/p>\n

<\/p>\n

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:<\/p>\n","post_title":"ARRANGEMENT OF SECTIONS (UIF)","collection_order":3,"collection":2658,"post_modified":"2022-08-09 12:33:26","post_date":"2020-11-30 21:16:44"},{"ID":"21541","post_content":"

CHAPTER 1
INTRODUCTORY PROVISIONS<\/strong><\/p>\n

<\/p>\n

1\u00a0\u00a0\u00a0\u00a0\u00a0Definitions<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0In this Act, unless the context indicates otherwise-<\/span><\/p>\n

[Subsection (1), previously\u00a0section 1, renumbered by section 271 read with\u00a0paragraph 157(c)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 1 (UIF) - Definitions","collection_order":4,"collection":2658,"post_modified":"2020-12-12 20:01:14","post_date":"2020-11-30 21:16:39"},{"ID":"21663","post_content":"

\u201cBoard\u201d\u00a0<\/strong>means the Unemployment Insurance Board established in terms of section 47 of the Unemployment Insurance Act;<\/p>\n","post_title":"\u201cBoard\u201d definition of section 1 of UIF","collection_order":5,"collection":2658,"post_modified":"2020-12-12 20:06:04","post_date":"2020-12-05 21:03:00"},{"ID":"21665","post_content":"

\u201cCommissioner\u201d\u00a0<\/strong>means the Commissioner for the South African Revenue Service appointed in terms of\u00a0section 6\u00a0of the South African Revenue Service Act, 1997 (Act 34 of 1997), or the Acting Commissioner designated in terms of\u00a0section 7\u00a0of that Act;<\/p>\n

[Definition of \u201cCommissioner\u201d substituted by section 271 read with\u00a0paragraph 157(a)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"\u201cCommissioner\u201d definition of section 1 of UIF","collection_order":6,"collection":2658,"post_modified":"2020-12-12 20:07:02","post_date":"2020-12-05 21:03:52"},{"ID":"21667","post_content":"

\u201ccontribution\u201d\u00a0<\/strong>means the contribution determined in terms of\u00a0section 6<\/a>;<\/p>\n","post_title":"\u201cContribution\u201d definition of section 1 of UIF","collection_order":7,"collection":2658,"post_modified":"2020-12-12 20:08:15","post_date":"2020-12-05 21:04:49"},{"ID":"21669","post_content":"

\u201cDirector-General\u201d\u00a0<\/strong>means the Director-General as defined in the Unemployment Insurance Act;<\/p>\n","post_title":"\"Director-General\" definition of section 1 of UIF","collection_order":8,"collection":2658,"post_modified":"2020-12-12 20:10:01","post_date":"2020-12-05 21:05:27"},{"ID":"21671","post_content":"

\u201cdomestic worker\u201d\u00a0<\/strong>means an employee who performs domestic work in the home of his or her employer, and includes a-<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0gardener;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0person employed by a household as a driver of a motor vehicle; and<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0person who takes care of any person in that home,<\/span><\/p>\n


<\/p>\n

but does not include a farm worker;<\/p>\n","post_title":"\u201cDomestic worker\u201d definition of section 1 of UIF","collection_order":9,"collection":2658,"post_modified":"2020-12-12 20:12:40","post_date":"2020-12-05 21:06:09"},{"ID":"21673","post_content":"

\u201cemployee\u201d\u00a0<\/strong>means any natural person who receives any remuneration or to whom any remuneration accrues in respect of services rendered or to be rendered by that person, but excludes an independent contractor;<\/p>\n","post_title":"\u201cEmployee\u201d definition of section 1 of UIF","collection_order":10,"collection":2658,"post_modified":"2020-12-12 20:13:20","post_date":"2020-12-05 21:06:53"},{"ID":"21675","post_content":"

\u201cemployer\u201d\u00a0<\/strong>means\u00a0\u201cemployer\u201d\u00a0<\/strong>as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, and includes a\u00a0\u201crepresentative employer\u201d\u00a0<\/strong>as defined in that Schedule;<\/p>\n","post_title":"\u201cEmployer\u201d definition of section 1 of UIF","collection_order":11,"collection":2658,"post_modified":"2020-12-12 20:13:48","post_date":"2020-12-05 21:07:36"},{"ID":"21677","post_content":"

\u201cfinancial year\u201d\u00a0<\/strong>means the period commencing on the first day of March in any year and ending on the last day of February in the following year;<\/p>\n","post_title":"\u201cFinancial year\u201d definition of section 1 of UIF","collection_order":12,"collection":2658,"post_modified":"2020-12-12 20:14:17","post_date":"2020-12-05 21:08:23"},{"ID":"21679","post_content":"

\u201cIncome Tax Act\u201d\u00a0<\/strong>means the Income Tax Act, 1962 (Act 58 of 1962);<\/p>\n","post_title":"\u201cIncome Tax Act\u201d definition of section 1 of UIF","collection_order":13,"collection":2658,"post_modified":"2020-12-12 20:14:53","post_date":"2020-12-05 21:08:57"},{"ID":"21681","post_content":"

\u201clabour inspector\u201d\u00a0<\/strong>means a labour inspector as defined in the Unemployment Insurance Act;<\/p>\n","post_title":"\u201cLabour inspector\u201d definition of section 1 of UIF","collection_order":14,"collection":2658,"post_modified":"2020-12-12 20:15:36","post_date":"2020-12-05 21:09:36"},{"ID":"21683","post_content":"

\u201cMinister\u201d\u00a0<\/strong>means the Minister of Finance;<\/p>\n","post_title":"\u201cMinister\u201d definition of section 1 of UIF","collection_order":15,"collection":2658,"post_modified":"2020-12-12 20:15:33","post_date":"2020-12-05 21:10:11"},{"ID":"21685","post_content":"

\u201cregulation\u201d\u00a0<\/strong>means a regulation made under\u00a0section 18<\/a>;<\/p>\n","post_title":"\u201cRegulation\u201d definition of section 1 of UIF","collection_order":16,"collection":2658,"post_modified":"2020-12-12 20:16:22","post_date":"2020-12-05 21:11:05"},{"ID":"21687","post_content":"

\u201cremuneration\u201d\u00a0<\/strong>means\u00a0\u201cremuneration\u201d\u00a0<\/strong>as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, but does not include any amount paid or payable to an employee-<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0by way of any pension, superannuation allowance or retiring allowance;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0which constitutes an amount contemplated in paragraphs (a), (cA), (d), (e) or (eA) of the definition of \u201cgross income\u201d in section 1 of the Income Tax Act; or<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0by way of commission;<\/span><\/p>\n","post_title":"\u201cRemuneration\u201d definition of section 1 of UIF","collection_order":17,"collection":2658,"post_modified":"2020-12-12 20:17:54","post_date":"2020-12-05 21:11:46"},{"ID":"21689","post_content":"

\u201cTax Administration Act\u201d\u00a0<\/strong>means the Tax Administration Act, 2011;<\/p>\n

[Definition of \u201cTax Administration Act\u201d inserted by section 271 read with\u00a0paragraph 157(b)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"\u201cTax Administration Act\u201d definition of section 1 of UIF","collection_order":18,"collection":2658,"post_modified":"2020-12-12 20:18:17","post_date":"2020-12-05 21:12:24"},{"ID":"21691","post_content":"

\u201cthis Act\u201d\u00a0<\/strong>includes the regulations;<\/p>\n","post_title":"\u201cThis Act\u201d definition of section 1 of UIF","collection_order":19,"collection":2658,"post_modified":"2020-12-12 20:18:41","post_date":"2020-12-05 21:13:18"},{"ID":"21693","post_content":"

\u201cUnemployment Insurance Act\u201d\u00a0<\/strong>means the Unemployment Insurance Act, 2001;<\/p>\n","post_title":"\"Unemployment Insurance Act\u201d definition of section 1 of UIF","collection_order":20,"collection":2658,"post_modified":"2020-12-12 20:19:09","post_date":"2020-12-05 21:13:49"},{"ID":"21696","post_content":"

\u201cUnemployment Insurance Commissioner\u201d\u00a0<\/strong>means the Commissioner designated by the Minister of Labour in terms of section 43 of the Unemployment Insurance Act;<\/p>\n","post_title":"\u201cUnemployment Insurance Commissioner\u201d definition of section 1 of UIF","collection_order":21,"collection":2658,"post_modified":"2020-12-12 20:19:26","post_date":"2020-12-05 21:14:48"},{"ID":"21698","post_content":"

\u201cUnemployment Insurance Fund\u201d\u00a0<\/strong>means the Fund established by\u00a0section 4\u00a0of the Unemployment Insurance Act.<\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.<\/span><\/p>\n

[Subsection (2) inserted by section 271 read with paragraph 157(d) of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n","post_title":"\u201cUnemployment Insurance Fund\u201d definition of section 1 of UIF","collection_order":22,"collection":2658,"post_modified":"2020-12-12 20:21:24","post_date":"2020-12-05 21:15:22"},{"ID":"21543","post_content":"

2\u00a0\u00a0\u00a0\u00a0\u00a0Purpose of Act<\/span><\/strong><\/p>\n


<\/p>\n

The purpose of this Act is to provide for\u2014<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the payment of contributions for the benefit of the Unemployment Insurance Fund; and<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0procedures for the collection of such contributions.<\/span><\/p>\n","post_title":"Section 2 (UIF) - Purpose of Act","collection_order":23,"collection":2658,"post_modified":"2020-12-12 20:22:34","post_date":"2020-11-30 21:16:36"},{"ID":"21545","post_content":"

3\u00a0\u00a0\u00a0\u00a0\u00a0Administration of Act<\/span><\/strong><\/p>\n


<\/span><\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0This Act must be administered by the Commissioner, in accordance with the provisions of the Tax Administration Act.<\/span><\/p>\n

[Subsection (1) substituted by section 271 read with paragraph 158(a) of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

(1A) \u00a0\u00a0Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.<\/span><\/p>\n

[Subsection (1A) inserted by section 271 read with paragraph 158(b) of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0In addition to section 9 of the Tax Administration Act, and in accordance with section 10 of that Act, the Commissioner may delegate any power or assign any duty which relates to the collection of-<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0contributions payable to the Unemployment Insurance Commissioner in terms of section 9; and<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0any information to be submitted by employers in terms of this Act, to the Unemployment Insurance Commissioner.<\/span><\/p>\n

[Subsection (2) substituted by section 271 read with paragraph 158(c) of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 3 (UIF) - Administration of Act","collection_order":24,"collection":2658,"post_modified":"2020-12-12 20:26:05","post_date":"2020-11-30 21:16:32"},{"ID":"21547","post_content":"

4\u00a0\u00a0 \u00a0Application of Act<\/span><\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0This Act applies to all employers and employees, other than\u2014<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0an employee and his or her employer, where such employee is employed by that employer for less than 24 hours a month;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section 208(1) (a)\u00a0of\u00a0Act 45 of 2003\u00a0and deleted by\u00a0section 89(1)\u00a0of\u00a0Act 17 of 2017\u00a0effective on 1 March, 2018]<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0employees in the national and provincial spheres of government who are officers or employees as defined in section 1(1) of the Public Service Act, 1994 (Proclamation No. 103 of 1994), and their employers;<\/span><\/p>\n

[Paragraph (c)\u00a0substituted by\u00a0section 208(1) (a)\u00a0of\u00a0Act 45 of 2003\u00a0and amended by\u00a0section 144(1) (a)\u00a0of\u00a0Act 24 of 2011\u00a0and by\u00a0section 152(1) (a)\u00a0of\u00a0Act 22 of 2012\u00a0both deemed effective on 1 April, 2002]<\/span><\/p>\n

<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Paragraph (d)\u00a0amended by\u00a0section 144(1)\u00a0(b)\u00a0of\u00a0Act 24 of 2011\u00a0and by\u00a0section 152(1) (b)\u00a0of\u00a0Act 22 of 2012\u00a0and deleted by\u00a0section 89(1)\u00a0of\u00a0Act 17 of 2017\u00a0effective on 1 March, 2018]<\/span><\/p>\n

<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0the President, Deputy President, a Minister, Deputy Minister, a member of the National Assembly, a permanent delegate to the National Council of Provinces, a Premier, a member of an Executive Council or a member of a provincial legislature; and<\/span><\/p>\n

[Paragraph (e)\u00a0added by\u00a0section 144(1) (c)\u00a0of\u00a0Act 24 of 2011\u00a0and by\u00a0section 152(1) (c)\u00a0of\u00a0Act 22 of 2012\u00a0both deemed effective on 1 April, 2002]<\/span><\/p>\n

<\/p>\n

(f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0any member of a municipal council, a traditional leader, a member of a provincial House of Traditional Leaders and a member of the Council of Traditional Leaders.<\/span><\/p>\n

[Paragraph (f)\u00a0added by\u00a0section 144(1) (c)\u00a0of\u00a0Act 24 of 2011\u00a0and by\u00a0section 152(1) (c)\u00a0of\u00a0Act 22 of 2012\u00a0both deemed effective on 1 April, 2002]<\/span><\/p>\n","post_title":"Section 4 (UIF) - Application of Act","collection_order":25,"collection":2658,"post_modified":"2020-12-12 20:36:49","post_date":"2020-11-30 21:16:28"},{"ID":"21549","post_content":"

CHAPTER 2
DUTY TO CONTRIBUTE AND RECOVERY OF CONTRIBUTIONS<\/strong><\/p>\n

<\/p>\n

5\u00a0\u00a0\u00a0\u00a0\u00a0Duty to contribute to Fund<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Every employer and every employee to whom this Act applies must, on a monthly basis, contribute to the Unemployment Insurance Fund.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The contributions must be paid by the employer either to the Commissioner in terms of section 8<\/a> or to the Unemployment Insurance Commissioner in terms of section 9<\/a>, whichever is applicable to the particular employer.<\/span><\/p>\n","post_title":"Section 5 (UIF) - Duty to contribute to Fund","collection_order":26,"collection":2658,"post_modified":"2020-12-12 20:38:17","post_date":"2020-11-30 21:16:23"},{"ID":"21551","post_content":"

6\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Determination of contribution<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Subject to subsection (2), the amount of the contribution payable in terms of section 5<\/a>-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0by an employee, must be one per cent of the remuneration paid or payable to that employee by his or her employer during any month; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0by an employer in respect of any one of its employees, must be equal to one per cent of the remuneration paid or payable by that employer to that employee during any month; or<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0a percentage as the Minister may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act 1 of 1999), effective on a date mentioned in that announcement.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 89(a)\u00a0of\u00a0Act 15 of 2016]<\/span><\/p>\n

\u00a0<\/p>\n

(1A)\u00a0\u00a0If the Minister makes an announcement contemplated in subsection (1)(b), that percentage comes into effect on the date determined by the Minister in that announcement and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.<\/span><\/p>\n

[Subsection (1A)\u00a0inserted by\u00a0section 89(b)\u00a0of\u00a0Act 15 of 2016]<\/span><\/p>\n

\u00a0<\/p>\n

(2)\u00a0\u00a0\u00a0\u00a0\u00a0Subsection (1) does not apply to so much of the remuneration paid or payable by an employer to an employee during any month as exceeds an amount determined from time to time by the Minister of Finance by notice in the Gazette, after consultation with the Minister of Labour and the Unemployment Insurance Commissioner.<\/span><\/p>\n

[Note: Amount determined and published under Government Notice No. R.783 in\u00a0Government Gazette\u00a035715 of 26 September, 2012]<\/span><\/p>\n","post_title":"Section 6 (UIF) - Determination of contribution","collection_order":27,"collection":2658,"post_modified":"2020-12-12 20:38:57","post_date":"2020-11-30 21:16:19"},{"ID":"21553","post_content":"

7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Employer must deduct employee\u2019s contribution<\/span><\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Subject to subsection (2), an employer must, on a monthly basis, deduct or withhold the amount of the employee\u2019s contribution contemplated in section 6(1) (a) from the remuneration paid or payable to that employee during that month.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Where the remuneration of the employee is paid at intervals other than on a monthly basis, the employer must deduct the amount of the employee\u2019s contributions on such other basis as coincides with the intervals of payment of remuneration by the employer to the employee.<\/span><\/p>\n


<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0When making a deduction in terms of subsection (1) or (2), an employer may not-<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0deduct amounts that are in excess of the amount of the contribution due by the employee;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0seek or receive a fee from the employee for complying with this Act; or<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0deduct arrear contributions from the employee after the end of the financial year during which it was payable.<\/span><\/p>\n


<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0Subject to subsection (3) (c), where the employer fails to deduct the contribution as contemplated in subsection (1) or (2), the employer is liable for such contributions.<\/span><\/p>\n


<\/p>\n

(4A) \u00a0\u00a0Where an amount of an employee\u2019s contribution which has been deducted or withheld by an employer which is a company (other than a listed company) in terms of this section has not been paid over to the Commissioner or the Unemployment Insurance Commissioner, as the case may be, the representative employer and every director and shareholder of that company who controls or is regularly involved in the management of the company\u2019s overall financial affairs shall be personally liable for the payment of that amount to the Commissioner or the Unemployment Insurance Commissioner and for any penalty contemplated in section 13(2) which may be imposed in respect of that payment.<\/span><\/p>\n

[Subsection (4A)\u00a0inserted by\u00a0section 209(1)\u00a0of\u00a0Act 45 of 2003]<\/span><\/p>\n


<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0If any payment made by the employer to the Commissioner or the Unemployment Insurance Commissioner in terms of section 8 or 9, as the case may be, includes an amount which was deducted or withheld in terms of subsection (1) or (2), and it subsequently becomes known to the employer that the payment made by the employer was not due or payable in terms of this Act, or was in excess of the amount due or payable, the employer must refund to the employee such amount or excess amount, as the case may be, as has been deducted or withheld and overpaid by the employer, despite the amount not having been refunded to the employer by the Commissioner or the Unemployment Insurance Commissioner, as the case may be.<\/span><\/p>\n","post_title":"Section 7 (UIF) - Employer must deduct employee\u2019s contribution","collection_order":28,"collection":2658,"post_modified":"2020-12-12 20:43:12","post_date":"2020-11-30 21:16:15"},{"ID":"21556","post_content":"

8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Payment of contribution to Commissioner and refund<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Every employer, other than an employer contemplated in section 9<\/a>(1), must on a monthly basis pay the amount of all employees\u2019 contributions and the employer\u2019s contributions in respect of every employee in the employment of that employer to the Commissioner not later than seven days, or such longer period as the Commissioner may determine, after the end of the month in respect of which the contributions are payable.<\/span><\/p>\n

<\/p>\n

(1A) \u00a0Notwithstanding the provisions of subsection (1), if an employer is a micro business that is registered in terms of the Sixth Schedule to the Income Tax Act, the employer may pay the amount as described in subsection (1) to the Commissioner within the periods prescribed in paragraph 11(4A) of the Sixth Schedule to that Act.<\/span><\/p>\n

[Subsection (1A)\u00a0inserted by\u00a0section 24(1) (a)\u00a0of\u00a0Act 39 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of tax periods commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0An employer must, together with the payment referred to in subsection (1) or (1A), submit a return to the Commissioner.<\/span><\/p>\n

[Subsection (2) substituted by section 271 read with paragraph 159(a) of Schedule 1 of Act 28 of 2011 and by section 24(1) (b) of Act 39 of 2013 effective on 1 March, 2014 and applicable in respect of tax periods commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(2A) \u00a0\u00a0Every employer shall\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0by such date or dates as prescribed by the Commissioner by notice in the Gazette; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0if during any such period the employer ceases to carry on any business or other undertaking in respect of which the employer has paid or becomes liable to pay a contribution as determined in terms of section 6, or otherwise ceases to be an employer, within 14 days after the date on which the employer has so ceased to carry on that business or undertaking or to be an employer, as the case may be, or within such longer time as the Commissioner may approve,<\/span><\/p>\n

<\/p>\n

render to the Commissioner such return as the Commissioner may prescribe.<\/p>\n

[Subsection (2A)\u00a0inserted by\u00a0section 48\u00a0of\u00a0Act 18 of 2009\u00a0and substituted by\u00a0section 32(1)\u00a0of\u00a0Act 8 of 2010\u00a0deemed effective on 30 September, 2009]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (3)\u00a0substituted by\u00a0section 81\u00a0of\u00a0Act 30 of 2002\u00a0and deleted by section 271 read with\u00a0paragraph 159(b)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0The Commissioner must notify the Director-General, within such period as may be agreed upon between the Commissioner and the Director-General, of the amount of the contributions, interest and penalties collected from, and refunds made to, employers during the previous month and provide such further particulars as may be agreed upon by the Commissioner and the Director-General.<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0The Commissioner may refuse to authorise a refund under section 190 of the Tax Administration Act, if the employer has failed to submit a return, as required in terms of subsection (2), until the employer has submitted such return.<\/span><\/p>\n

[Subsection (5)\u00a0added by\u00a0section 23\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n","post_title":"Section 8 (UIF) - Payment of contribution to Commissioner and refund","collection_order":29,"collection":2658,"post_modified":"2022-08-09 12:33:53","post_date":"2020-11-30 21:16:09"},{"ID":"21558","post_content":"

9\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Payment of contribution to Unemployment Insurance Commissioner and refund<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0For the purpose of this section, \u201cemployer\u201d\u00a0<\/strong>means an employer who-<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0is not required to register as an employer in terms of paragraph 15 of the Fourth Schedule to the Income Tax Act;<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0has not registered voluntarily as an employer in terms of the Fourth Schedule to the Income Tax Act; or<\/span><\/p>\n

\u00a0<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0is not liable for the payment of the skills development levy in terms of the Skills Development Levies Act, 1999 (Act 9 of 1999).<\/span><\/p>\n

\u00a0<\/p>\n

(b) \u00a0\u00a0\u00a0\u00a0Subject to subsection (5), an employer must, on a monthly basis and in respect of every employee in the employment of that employer, pay to the Unemployment Insurance Commissioner not later than seven days, or such longer period as the Unemployment Insurance Commissioner may determine, after the end of the month in respect of which contributions are payable the amount of\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the employee\u2019s contribution which must be withheld from the remuneration of the employee during that month, as contemplated in section 7<\/a>(1) or (2); and<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0the employer\u2019s contribution as contemplated in section 6<\/a>(1) (b).<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0An employer must, together with the payment contemplated in subsection (1), submit a statement in such form as the Unemployment Insurance Commissioner may require and reflecting the amount of the payment and such other particulars as the Minister may prescribe by regulation.<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The Unemployment Insurance Commissioner must pay all contributions, interest and penalties collected into the Unemployment Insurance Fund.<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0If the amount of any contribution, interest or penalty paid by an employer to the Unemployment Insurance Commissioner was not due or payable, or was in excess of the amount due or payable in terms of this Act, that amount or such excess amount must be refunded to that employer by the Unemployment Insurance Commissioner from the Unemployment Insurance Fund\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0within five years from the date on which the payment was made in terms of the Act; or<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0if that amount is claimed by the employer within the period referred to in paragraph (a), but not paid by the Unemployment Insurance Commissioner within that period.<\/span><\/p>\n

[Subsection (4)\u00a0substituted by\u00a0section 25\u00a0of\u00a0Act 33 of 2019]<\/span><\/p>\n

\u00a0<\/p>\n

(5)<\/span><\/p>\n

\u00a0<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0Where an employer on reasonable grounds believes that the total amount payable in terms of section 6<\/a>(1) (a) and (b) in respect of all its employees during any financial year will not exceed such amount as the Unemployment Insurance Commissioner may from time to time determine by notice in the Gazette, the employer may elect to make payment of the full amount of the total contributions in respect of that financial year in a single payment within 7 days after the beginning of that financial year.<\/span><\/p>\n

\u00a0<\/p>\n

(b) \u00a0\u00a0\u00a0\u00a0If an employer discovers that the amount of the payment contemplated in paragraph (a) is less than the amount payable in respect of all its employees in terms of section 6<\/a>(1) (a) or (b), that employer must as soon as possible but before the end of the financial year in question pay the outstanding amount to the Unemployment Insurance Commissioner.<\/span><\/p>\n","post_title":"Section 9 (UIF) - Payment of contribution to Unemployment Insurance Commissioner and refund","collection_order":30,"collection":2658,"post_modified":"2020-12-12 20:56:55","post_date":"2020-11-30 21:11:22"},{"ID":"21659","post_content":"

9A\u00a0\u00a0\u00a0\u00a0Estimated assessments<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Where any employer who is required to pay the amount of all employees\u2019 contributions and the employer\u2019s contributions in respect of every employee in the employment of that employer to the Unemployment Insurance Commissioner in terms of section 9<\/a>\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0has failed to submit a statement as required in terms of section 9<\/a>(2);<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0has furnished a return as required in terms of section 9<\/a>(2) but the Commissioner is not satisfied with the return;<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0has failed to deduct or withhold employees\u2019 contributions; or<\/span><\/p>\n

\u00a0<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0has failed to pay over any contributions deducted or withheld,<\/span><\/p>\n

\u00a0<\/p>\n

and such employer has not been absolved from his or her liabilities in terms of the provisions of this Act, the Unemployment Insurance Commissioner may make a reasonable estimate of the amount of any contributions due in terms of\u00a0section 6<\/a>\u00a0and issue to the employer a notice of assessment for the unpaid amount.<\/p>\n

[Subsection (1) substituted by section 271 read with paragraph 160 of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0An employer shall be liable to the Commissioner for the payment of the amount of any employees\u2019 contribution so estimated as if such amount was deducted or withheld as contemplated in section 7<\/a>.<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0Any estimate of the contribution payable by an employer in terms of subsection (1), shall be subject to objection or appeal.<\/span><\/p>\n

[Section 9A\u00a0inserted by\u00a0section 49\u00a0of\u00a0Act 18 of 2009]<\/span><\/p>\n","post_title":"Section 9A (UIF) - Estimated assessments","collection_order":31,"collection":2658,"post_modified":"2020-12-12 21:19:43","post_date":"2020-12-05 20:48:18"},{"ID":"21560","post_content":"

10\u00a0\u00a0\u00a0\u00a0\u00a0Duty to register as employer and duty to provide particulars<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0An employer to whom this Act applies must apply for registration to the Commissioner, in accordance with Chapter 3 of the Tax Administration Act, or the Unemployment Insurance Commissioner, in such manner and within such period as may be prescribed by the Unemployment Insurance Commissioner.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by section 271 read with\u00a0paragraph 161(a)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (2) deleted by section 271 read with paragraph 161(b) of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0Each employer contemplated in sections 8<\/a> and 9<\/a>, must, before the seventh day of each month, submit to the Unemployment Insurance Commissioner, such information relating to its employees as the Minister may prescribe by regulation, including details relating to-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the termination of the employment of any employee; and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the appointment of any employee by the employer.<\/span><\/p>\n

[Subsection (3)\u00a0amended by\u00a0section 32\u00a0of\u00a0Act 21 of 2012]<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0The Commissioner or the Unemployment Insurance Commissioner, as the case may be, may request the employer to provide within 30 days of the request, or such extended period as the Commissioner or Unemployment Insurance Commissioner may allow, such additional particulars as may reasonably be required to give effect to the purpose of this Act.<\/span><\/p>\n","post_title":"Section 10 (UIF) - Duty to register as employer and duty to provide particulars","collection_order":32,"collection":2658,"post_modified":"2020-12-12 21:04:28","post_date":"2020-11-30 21:16:02"},{"ID":"21562","post_content":"

11\u00a0\u00a0\u00a0\u00a0\u00a0Payment of amounts collected by Commissioner into National Revenue Fund<\/span><\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The contributions, interest and penalties collected by the Commissioner in terms of this Act must, after deduction of any refunds, be paid into the National Revenue Fund.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The total amount of contributions, interest and penalties paid into the National Revenue Fund in terms of subsection (1) is a direct charge against the National Revenue Fund for the credit of the Unemployment Insurance Fund.<\/span><\/p>\n


<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The Director-General must, within 14 days after receipt of the notice from the Commissioner in terms of section 8(4), authorise the transfer of the amount of the contributions, interest and penalties paid into the National Revenue Fund to the Unemployment Insurance Fund.<\/span><\/p>\n","post_title":"Section 11 (UIF) - Payment of amounts collected by Commissioner into National Revenue Fund","collection_order":33,"collection":2658,"post_modified":"2020-12-12 21:05:55","post_date":"2020-11-30 21:15:58"},{"ID":"21564","post_content":"

12\u00a0\u00a0\u00a0\u00a0Interest on late payments<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0An employer who fails to pay the full amount of any contribution within the period for payment prescribed by this Act, must pay interest on the outstanding amount at the rate contemplated in paragraph (b) of the definition of \u201cprescribed rate\u201d in section 1 of the Income Tax Act, calculated from the day following the last day for payment to the day that payment is received by the Commissioner or Unemployment Insurance Commissioner, as the case may be.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The Commissioner may prescribe by notice in the Gazette that any interest payable in terms of this section be calculated on the daily balance owing and compounded monthly, and such method of determining interest will apply from such date as the Commissioner may prescribe.<\/span><\/p>\n

[Section 12\u00a0substituted by\u00a0section 82(1)\u00a0of\u00a0Act 30 of 2002\u00a0and by\u00a0section 50\u00a0of\u00a0Act 18 of 2009]<\/span><\/p>\n","post_title":"Section 12 (UIF) - Interest on late payments","collection_order":34,"collection":2658,"post_modified":"2020-12-12 21:07:22","post_date":"2020-11-30 21:15:55"},{"ID":"21566","post_content":"

13\u00a0\u00a0\u00a0\u00a0\u00a0Penalties on default<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0If any contribution remains unpaid after the last day for payment thereof as contemplated in section 8<\/a>(1), 8<\/a>(1A) or 9<\/a>(1), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of the unpaid amount but the Commissioner or the Unemployment Insurance Commissioner, as the case may be, may remit the penalty or any portion thereof in accordance with the provisions of Chapter 15 of the Tax Administration Act.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by section 271 read with\u00a0paragraph 163(a)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011\u00a0and by\u00a0section 25(1)\u00a0of\u00a0Act 39 of 2013\u00a0effective on 1\u00a0March, 2014 and applicable in respect of tax periods commencing on or after that date]<\/span><\/p>\n


<\/span><\/p>\n

<\/strong>14\u00a0\u00a0\u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 14\u00a0repealed by section 271 read with\u00a0paragraph 164\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 13 (UIF) - Penalties on default","collection_order":35,"collection":2658,"post_modified":"2020-12-12 21:10:47","post_date":"2020-11-30 21:15:50"},{"ID":"21568","post_content":"

15\u00a0\u00a0\u00a0\u00a0\u00a0Labour inspectors<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0The Commissioner or Unemployment Insurance Commissioner may request a labour inspector to assist in the investigation of any employer required to contribute in terms of section 8<\/a> or 9<\/a>, as the case may be.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0An inspector has the same powers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act.<\/span><\/p>\n

[Subsection (2) added by section 271 read with\u00a0paragraph 165\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 15 (UIF) - Labour inspectors","collection_order":36,"collection":2658,"post_modified":"2020-12-12 21:17:39","post_date":"2020-11-30 21:13:35"},{"ID":"21570","post_content":"

16\u00a0\u00a0\u00a0\u00a0\u00a0Collection costs<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Subject to subsection (2), the Director-General must, on a monthly basis, defray the costs of collection by the Commissioner from the Unemployment Insurance Fund.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The total amount of the costs contemplated in subsection (1), excluding the start-up capital which must be defrayed from the budget of the Department of Labour, shall be equal to one and a half per cent of the total amount of the payments collected, or where the actual expense exceeds one and a half per cent of that amount, such actual costs.<\/span><\/p>\n


<\/span><\/p>\n

<\/strong>17\u00a0\u00a0\u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 17\u00a0repealed by section 271 read with\u00a0paragraph 166\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 16 (UIF) - Collection costs","collection_order":37,"collection":2658,"post_modified":"2020-12-12 21:15:03","post_date":"2020-11-30 21:13:58"},{"ID":"21572","post_content":"

18\u00a0\u00a0\u00a0\u00a0Regulations<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

The Minister may, by notice in the\u00a0Gazette\u00a0and after consultation with the Minister of Labour and the Unemployment Insurance Commissioner, make regulations about any matter which may be prescribed by regulation in terms of this Act or which is necessary to be prescribed for the effective administration of this Act.<\/p>\n","post_title":"Section 18 (UIF) - Regulations","collection_order":38,"collection":2658,"post_modified":"2020-12-12 21:15:50","post_date":"2020-11-30 21:14:29"},{"ID":"21574","post_content":"

19\u00a0\u00a0\u00a0\u00a0Short title and commencement<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

This Act is called the Unemployment Insurance Contributions Act, 2002, and takes effect on a date to be determined by the President by proclamation in the\u00a0Gazette.<\/p>\n","post_title":"Section 19 (UIF) - Short title and commencement","collection_order":39,"collection":2658,"post_modified":"2020-12-12 21:16:28","post_date":"2020-11-30 21:14:54"},{"ID":"22802","post_content":"

SKILLS DEVELOPMENT LEVIES ACT NO. 9 OF 1999<\/strong><\/p>\n

<\/p>\n

(Assented to 14 April 1999)<\/p>\n

[Commencement date: 1 September 1999]<\/em><\/p>\n

(English text signed by the President)<\/em><\/p>\n

<\/p>\n

as amended by<\/strong><\/p>\n

<\/p>\n

Tax Administration Laws Amendment Act 23 of 2015<\/p>\n

Taxation Laws Amendment Act 15 of 2016<\/p>\n

Tax Administration Laws Amendment Act 13 of 2017<\/p>\n

Taxation Laws Amendment Act 17 of 2017<\/p>\n

Tax Administration Laws Amendment Act 33 of 2019<\/p>\n

Tax Administration Laws Amendment Act 24 of 2020<\/p>\n

<\/p>\n

To report an issue, please contact us at service@hApp-e-tax.co.za<\/strong><\/span><\/p>\n

<\/p>\n

ACT<\/strong><\/p>\n

<\/p>\n

To provide for the imposition of a skills development levy; and for matters connected therewith.<\/strong><\/p>\n","post_title":"Citation (SDL)","collection_order":2,"collection":2719,"post_modified":"2024-01-27 23:55:29","post_date":"2021-07-05 20:20:53"},{"ID":"22805","post_content":"

ARRANGEMENT OF SECTIONS<\/strong><\/p>\n

<\/p>\n

CHAPTER 1<\/strong>
ADMINISTRATION, IMPOSITION AND RECOVERY OF LEVY<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Definitions<\/a><\/p>\n

Section 2 \u2013 Administration of Act<\/a><\/p>\n

Section 3 \u2013 Imposition of levy<\/a><\/p>\n

Section 4 \u2013 Exemptions<\/a><\/p>\n

Section 5 \u2013 Registration for payment of levy<\/a><\/p>\n

Section 6 \u2013 Payment of levy to Commissioner and refund\ufeff<\/a><\/p>\n

Section 7 \u2013 Payment of levy to SETA and refund<\/a><\/p>\n

Section 8 \u2013 Distribution of levies paid to Commissioner<\/a><\/p>\n

Section 9 \u2013 Distribution of levies paid to SETA<\/a><\/p>\n

Section 10 \u2013 Collection costs<\/a><\/p>\n

Section 11 \u2013 Interest on late payment<\/a><\/p>\n

Section 12 \u2013 Penalties on default<\/a><\/p>\n

Section 13 \u2013 Repealed<\/p>\n

<\/p>\n

CHAPTER 2
RECOVERY OF LEVY BY SETA<\/strong><\/p>\n

<\/p>\n

Section 14 \u2013 Recovery of levy<\/a><\/p>\n

Section 15 \u2013 Appointment of inspectors<\/a><\/p>\n

Section 16 \u2013 Repealed<\/p>\n

Section 17 \u2013 Repealed<\/p>\n

Section 18 \u2013 Co-operation with inspectors<\/a><\/p>\n

Section 19 \u2013 Undertakings and compliance orders<\/a><\/p>\n

<\/p>\n

CHAPTER 3
GENERAL PROVISIONS<\/strong><\/p>\n

<\/p>\n

Section 20 \u2013 Repealed<\/p>\n

Section 21 \u2013 Repealed<\/p>\n

Section 22 \u2013 Regulations<\/a><\/p>\n

Section 23 \u2013 Amendment of Skills Development Act<\/a><\/p>\n

Section 24 \u2013 Short title and commencement<\/a><\/p>\n

Schedule \u2013 Amendment of Skills Development Act<\/a><\/p>\n

<\/p>\n

CHAPTER 1
ADMINISTRATION, IMPOSITION AND RECOVERY OF LEVY<\/strong><\/p>\n","post_title":"ARRANGMENT OF SECTIONS (SDL)","collection_order":3,"collection":2719,"post_modified":"2024-01-27 23:55:34","post_date":"2021-07-05 20:20:56"},{"ID":"22807","post_content":"

1\u00a0\u00a0\u00a0\u00a0Definitions<\/span><\/strong><\/p>\n


<\/strong><\/p>\n

(1) \u00a0\u00a0 <\/strong>In this Act, unless the context otherwise indicates\u2014<\/span><\/p>\n","post_title":"Section 1 (SDL) - Definitions","collection_order":4,"collection":2719,"post_modified":"2021-07-19 09:14:45","post_date":"2021-07-05 20:20:50"},{"ID":"22855","post_content":"

\u201capproved body\u201d\u00a0<\/strong>means the body approved by the Minister in terms of\u00a0section 7(1)(b)\u00a0to collect the levy on behalf of a SETA;<\/p>\n","post_title":"\"Approved body\" definition of section 1 of SDL Act","collection_order":5,"collection":2719,"post_modified":"2021-07-19 09:15:21","post_date":"2021-07-19 08:48:38"},{"ID":"22857","post_content":"

\u201cCommissioner\u201d\u00a0<\/strong>means the Commissioner for the South African Revenue Service appointed in terms of\u00a0section 6\u00a0of the South African Revenue Service Act, 1997 (Act 34 of 1997), or the Acting Commissioner designated in terms of\u00a0section 7\u00a0of that Act;<\/p>\n

[Definition of \u201cCommissioner\u201d substituted by section 271 read with\u00a0paragraph 148(a)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"\"Commissioner\" definition of section 1 of SDL Act","collection_order":6,"collection":2719,"post_modified":"2021-07-19 09:15:53","post_date":"2021-07-19 08:49:50"},{"ID":"22859","post_content":"

\u201cDirector-General\u201d\u00a0<\/strong>means the Director-General of Higher Education and Training;<\/p>\n

[Definition of \u201cDirector-General\u201d substituted by\u00a0section 1(a)\u00a0of\u00a0Act 24 of 2010]<\/span><\/p>\n","post_title":"\"Director-General\" definition of section 1 of SDL Act","collection_order":7,"collection":2719,"post_modified":"2021-07-19 09:17:16","post_date":"2021-07-19 08:55:57"},{"ID":"22861","post_content":"

\u201cemployee\u201d\u00a0<\/strong>includes an employee as defined in the Fourth Schedule to the Income Tax Act;<\/p>\n","post_title":"\"Employee\" definition of section 1 of SDL Act","collection_order":8,"collection":2719,"post_modified":"2021-07-19 09:17:11","post_date":"2021-07-19 08:57:02"},{"ID":"22863","post_content":"

\u201cemployer\u201d\u00a0<\/strong>includes an employer as defined in the Fourth Schedule to the Income Tax Act;<\/p>\n","post_title":"\"Employer\" definition of section 1 of SDL Act","collection_order":9,"collection":2719,"post_modified":"2021-07-19 09:17:07","post_date":"2021-07-19 08:57:33"},{"ID":"22865","post_content":"

\u201cIncome Tax Act\u201d\u00a0<\/strong>means the Income Tax Act, 1962 (Act 58 of 1962);<\/p>\n","post_title":"\"Income Tax Act\" definition of section 1 of SDL Act","collection_order":10,"collection":2719,"post_modified":"2021-07-19 09:17:25","post_date":"2021-07-19 08:58:15"},{"ID":"22867","post_content":"

\u201cinterest\u201d\u00a0<\/strong>means any interest payable in terms of\u00a0section 11;<\/p>\n","post_title":"\"Interest\" definition of section 1 of SDL Act","collection_order":11,"collection":2719,"post_modified":"2021-07-19 09:17:39","post_date":"2021-07-19 08:58:48"},{"ID":"22869","post_content":"

\u201clevy\u201d\u00a0<\/strong>means the skills development levy referred to in\u00a0section 3;<\/p>\n","post_title":"\"Levy\" definition of section 1 of SDL Act","collection_order":12,"collection":2719,"post_modified":"2021-07-19 09:18:48","post_date":"2021-07-19 08:59:16"},{"ID":"22871","post_content":"

\u201cMinister\u201d\u00a0<\/strong>means the Minister of Higher Education and Training;<\/p>\n

[Definition of \u201cMinister\u201d substituted by\u00a0section 1(b)\u00a0of\u00a0Act 24 of 2010]<\/span><\/p>\n","post_title":"\"Minister\" definition of section 1 of SDL Act","collection_order":13,"collection":2719,"post_modified":"2021-07-19 09:18:45","post_date":"2021-07-19 08:59:55"},{"ID":"22873","post_content":"

\u201cNational Skills Authority\u201d\u00a0<\/strong>means the National Skills Authority, established by\u00a0section 4\u00a0of the Skills Development Act;<\/p>\n","post_title":"\u201cNational Skills Authority\u201d definition of section 1 of SDL Act","collection_order":14,"collection":2719,"post_modified":"2021-07-19 09:18:42","post_date":"2021-07-19 09:00:57"},{"ID":"22875","post_content":"

\u201cNational Skills Fund\u201d\u00a0<\/strong>means the National Skills Fund, established by section 27(1) of the Skills Development Act;<\/p>\n","post_title":"\u201cNational Skills Fund\u201d definition of section 1 of SDL Act","collection_order":15,"collection":2719,"post_modified":"2021-07-19 09:18:58","post_date":"2021-07-19 09:01:47"},{"ID":"22877","post_content":"

\u201cpenalty\u201d\u00a0<\/strong>means any penalty payable in terms of\u00a0section 12\u00a0and a penalty contemplated in Chapter 16 of the Tax Administration Act;<\/p>\n

[Definition of \u201cpenalty\u201d substituted by\u00a0section 29\u00a0of\u00a0Act 23 of 2015]<\/span><\/p>\n","post_title":"\"Penalty\" definition of section 1 of SDL Act","collection_order":16,"collection":2719,"post_modified":"2021-07-19 09:20:48","post_date":"2021-07-19 09:02:24"},{"ID":"22879","post_content":"

\u201cprescribed\u201d\u00a0<\/strong>means prescribed by regulation in terms of\u00a0section 22;<\/p>\n","post_title":"\"Prescribed\" definition of section 1 of SDL Act","collection_order":17,"collection":2719,"post_modified":"2021-07-19 09:21:22","post_date":"2021-07-19 09:02:59"},{"ID":"22881","post_content":"

\u201csector\u201d\u00a0<\/strong>means a sector as determined by the Minister in terms of section 3(2) of the Skills Development Act;<\/p>\n","post_title":"\"Sector\" definition of section 1 of SDL Act","collection_order":18,"collection":2719,"post_modified":"2021-07-19 09:21:19","post_date":"2021-07-19 09:03:39"},{"ID":"22883","post_content":"

\u201cSETA\u201d\u00a0<\/strong>means a sector education and training authority, established by section 3(1) of the Skills Development Act;<\/p>\n","post_title":"\"SETA\" definition of section 1 of SDL Act","collection_order":19,"collection":2719,"post_modified":"2021-07-19 09:21:55","post_date":"2021-07-19 09:04:32"},{"ID":"22885","post_content":"

\u201cSkills Development Act\u201d\u00a0<\/strong>means the Skills Development Act, 1998 (Act 97 of 1998);<\/p>\n","post_title":"\u201cSkills Development Act\u201d definition of section 1 of SDL Act","collection_order":20,"collection":2719,"post_modified":"2021-07-19 09:21:52","post_date":"2021-07-19 09:05:22"},{"ID":"22887","post_content":"

\u201cTax Administration Act\u201d\u00a0<\/strong>means the Tax Administration Act, 2011;<\/p>\n

[Definition of \u201cTax Administration Act\u201d inserted by section 271 read with\u00a0paragraph 148(b)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"\u201cTax Administration Act\u201d definition of section 1 of SDL Act","collection_order":21,"collection":2719,"post_modified":"2021-07-19 09:22:18","post_date":"2021-07-19 09:06:07"},{"ID":"22889","post_content":"

\u201cthis Act\u201d\u00a0<\/strong>includes any regulation made in terms of\u00a0section 22, but does not include the footnotes.<\/p>\n

[Subsection (1), previously section 1, renumbered by section 271 read with paragraph 148(c) of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n


<\/span><\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, bears that meaning for purposes of this Act.<\/span><\/p>\n

[Subsection (2) inserted by section 271 read with paragraph 148(d) of schedule 1 of Act 28 of 2011]<\/span><\/p>\n","post_title":"\"this Act\" definition of section 1 of SDL Act","collection_order":22,"collection":2719,"post_modified":"2021-07-19 09:24:11","post_date":"2021-07-19 09:06:46"},{"ID":"22809","post_content":"

2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Administration of Act<\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0 Subject to subsection (2), the Director-General must administer this Act.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0The Commissioner must administer the provisions of the Act in so far as it relates to the collection of the levy payable to the Commissioner in terms of this Act, in accordance with the provisions of the Tax Administration Act.<\/span><\/p>\n

[Subsection (2) substituted by section 271 read with paragraph 143(a) of Schedule 1 of Act 28 of 2011]<\/span><\/p>\n\n

(2A) \u00a0Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.<\/span><\/p>\n

[Subsection (2A)\u00a0inserted by section 271 read with\u00a0paragraph 143(b)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n


<\/p>\n

(3) \u00a0\u00a0\u00a0The Director-General may delegate any part of the administration of this Act, contemplated in subsection (1), to the executive officer of a SETA.<\/span><\/p>\n


<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0A delegation in terms of subsection (3)\u2014<\/span><\/p>\n


<\/p>\n

(a) \u00a0\u00a0\u00a0\u00a0is subject to the conditions the Director-General determines;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0must be in writing;<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0does not prevent the Director-General from performing the part of the administration so delegated; and<\/span><\/p>\n


<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0may at any time be withdrawn in writing.<\/span><\/p>\n","post_title":"Section 2 (SDL) - Administration of Act","collection_order":23,"collection":2719,"post_modified":"2021-07-20 19:19:19","post_date":"2021-07-05 20:20:47"},{"ID":"22811","post_content":"

3\u00a0\u00a0 \u00a0\u00a0Imposition of levy<\/span><\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Every employer must pay a skills development levy\u2014<\/span><\/p>\n


<\/p>\n

(a)<\/span><\/p>\n


<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0from 1 April 2000, at a rate of 0,5 per cent of the leviable amount; and<\/span><\/p>\n


<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0from 1 April 2001, at a rate of one per cent of the leviable amount; or<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0at such a rate as the Minister may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1993 (Act 1 of 1999), effective on a date mentioned in that Announcement.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0If the Minister makes the announcement contemplated in subsection (1)(b), that rate comes into effect on the date determined by the Minister in that announcement and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.<\/span><\/p>\n


<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0For the purposes of subsections (1) and (2), but subject to subsection (4), the leviable amount means the total amount of remuneration, paid or payable, or deemed to be paid or payable, by an employer to its employees during any month, as determined in accordance with the provisions of the Fourth Schedule to the Income Tax Act for the purposes of determining the employer\u2019s liability for any employees\u2019 tax in terms of that Schedule, whether or not such employer is liable to deduct or withhold such employees\u2019 tax.<\/span><\/p>\n


<\/p>\n

(4) \u00a0\u00a0\u00a0 The amount of remuneration referred to in subsection (3) does not include any amount\u2014<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0paid or payable to any person contemplated in paragraphs (c) and (d) of the definition of \u201cemployee\u201d in paragraph 1 of the Fourth Schedule to the Income Tax Act, to whom a certificate of exemption has been issued in terms of paragraph 2(5)(a) of that Schedule;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0paid or payable to any person by way of any pension, superannuation allowance or retiring allowance;<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0contemplated in paragraph (a), (d), (e) or (eA) of the definition of \u201cgross income\u201d in section 1 of the Income Tax Act;<\/span><\/p>\n


<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0payable to a learner in terms of a contract of employment contemplated in section 18(3) of the Skills Development Act.<\/span><\/p>\n


<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0Despite subsection (1), on the request of a SETA, the Minister may, in consultation with the Minister of Finance and by notice in the Gazette, determine from time to time a rate and basis for the calculation of a levy payable by employers within the jurisdiction or a part of the jurisdiction of a SETA, different from the rate and basis contemplated in subsection (1)(a) or (b), but subject to subsection (7).<\/span><\/p>\n


<\/p>\n

(6) \u00a0\u00a0\u00a0\u00a0The rate and basis determined in a notice in terms of subsection (5) may not have the result that the amount of the levies collected by virtue of such notice is less than the amount of the levies which would have been collected, based on the rate and basis contemplated in subsection (1)(a) or (b).<\/span><\/p>\n


<\/p>\n

(7) \u00a0\u00a0\u00a0\u00a0The Minister may, in consultation with the Minister of Finance, determine criteria for purposes of any determination contemplated in subsection (5).<\/span><\/p>\n


<\/p>\n

(8) \u00a0\u00a0\u00a0\u00a0The notice referred to in subsection (5) must contain\u2014<\/span><\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the rate and basis for the calculation of the levy;<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the date on which the levy becomes payable;<\/span><\/p>\n


<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0a description of the employers falling within the jurisdiction of the SETA or part of the jurisdiction of the SETA in respect of which the levy is payable; and<\/span><\/p>\n


<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0any other matter necessary to ensure the effective collection of the levy.<\/span><\/p>\n

[Section 3\u00a0amended by\u00a0section 111\u00a0of\u00a0Act 53 of 1999\u00a0and by\u00a0section 61(1)\u00a0of\u00a0Act 30 of 2002\u00a0and substituted by\u00a0section 88\u00a0of\u00a0Act 15 of 2016\u00a0and by\u00a0section 88(1)\u00a0of\u00a0Act 17 of 2017\u00a0deemed effective on 19 January, 2017]<\/span><\/p>\n","post_title":"Section 3 (SDL) - Imposition of levy","collection_order":24,"collection":2719,"post_modified":"2021-08-03 08:25:07","post_date":"2021-07-05 20:20:43"},{"ID":"22813","post_content":"

4\u00a0\u00a0 \u00a0\u00a0Exemptions<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

The levy is not payable by-<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0any public service employer in the national or provincial sphere of government;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0any employer where section 3<\/a>(1)(a) or (b) applies and during any month, there are reasonable grounds for believing that the total amount of remuneration, as determined in accordance with section 3(4), paid or payable by that employer to all its employees during the following 12 month period will not exceed R500 000;<\/span><\/p>\n

[Paragraph (b)\u00a0substituted by\u00a0section 24(1)\u00a0of\u00a0Act 9 of 2005\u00a0effective on 1 August, 2005]<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0any public benefit organisation contemplated in section 10(1)(cN) of the Income Tax Act, which\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0solely carries on any public benefit activity contemplated in paragraphs 1, 2(a), (b), (c) and (d) and 5 of Part I of the Ninth Schedule to that Act; or<\/span><\/p>\n

\u00a0<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0solely provides funds to public benefit organisations contemplated in subparagraph (i); or<\/span><\/p>\n

[Paragraph (c)\u00a0substituted by\u00a0section 91\u00a0of\u00a0Act 30 of 2000, by\u00a0section 62\u00a0of\u00a0Act 30 of 2002\u00a0and by\u00a0section 196\u00a0of\u00a0Act 45 of 2003]<\/span><\/p>\n

\u00a0<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0any national or provincial public entity, if 80 per cent or more of its expenditure is defrayed directly or indirectly from funds voted by Parliament;<\/span><\/p>\n

\u00a0<\/p>\n

(e)\u00a0\u00a0\u00a0\u00a0\u00a0any municipality in respect of which a certificate of exemption has been granted on such conditions and for such period as the Minister may prescribe by regulation, in consultation with the Minister of Finance and the Minister for Provincial and Local Government.<\/span><\/p>\n

[Paragraph (e)\u00a0added by\u00a0section 112\u00a0of\u00a0Act 53 of 1999]<\/span><\/p>\n","post_title":"Section 4 (SDL) - Exemptions","collection_order":25,"collection":2719,"post_modified":"2021-07-20 19:20:46","post_date":"2021-07-05 20:20:40"},{"ID":"22815","post_content":"

5\u00a0\u00a0 \u00a0\u00a0Registration for payment of levy<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0When an employer is liable to pay the levy, that employer must-<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0apply to the Commissioner in such manner as the Commissioner may determine, to be registered as an employer for the purposes of the levy and indicate in such application the jurisdiction of the SETA within which that employer must be classified (if any); and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0if the employer is affected by the establishment or amendment of a SETA as contemplated in subsection (4), indicate to the Commissioner the jurisdiction of the SETA within which that employer must be classified.<\/span><\/p>\n

\u00a0<\/p>\n

(1A) \u00a0If the Director-General is satisfied that an employer has incorrectly indicated the jurisdiction of a SETA under subsection (1), the Director-General may direct that the employer be classified under the jurisdiction of the correct SETA.<\/span><\/p>\n

[Subsection (1A)\u00a0inserted by\u00a0section 21(a)\u00a0of\u00a0Act 33 of 2019]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0For the purposes of subsection (1), where an employer falls within the jurisdiction of more than one SETA, that employer must, having regard to\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the composition of its workforce;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the amount of remuneration paid or payable to the different categories of employees; and<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0the training needs of the different categories of employees,<\/span><\/p>\n

\u00a0<\/p>\n

select one SETA within which it must be so classified for the purposes of this Act.<\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0A selection by an employer in terms of subsection (2) is binding on the employer, unless the Director-General having regard to the factors contemplated in subsection (2)(a), (b) and (c), otherwise directs.<\/span><\/p>\n

[Subsection (3)\u00a0substituted by\u00a0section 21(b)\u00a0of\u00a0Act 33 of 2019]<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0If a SETA is established or its jurisdiction is amended after 1 April 2000, the Minister must, by notice in the Gazette\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0inform employers of any change in respect of which the SETA levy is or becomes payable; and<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0determine a date, more than 60 days after the date of the notice, from which employers will be affected by that establishment or amendment of jurisdiction.<\/span><\/p>\n

\u00a0<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0An employer that falls within the jurisdiction of a SETA specified in a notice referred to in section 7<\/a>(1), must\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0apply to the SETA in such manner as the SETA determines, to be registered as an employer for the purposes of the payment of the levy;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0within 21 days from the date of such notice, submit a statement to the Commissioner confirming that such employer falls within the jurisdiction of that SETA and that payment of the levy will be made to that SETA.<\/span><\/p>\n

\u00a0<\/p>\n

(6) \u00a0\u00a0\u00a0\u00a0Any employer that is exempt from the payment of the levy as contemplated in section 4<\/a>(a), (c), (d) and (e), must register in terms of subsection (1).<\/span><\/p>\n

[Subsection (6)\u00a0substituted by\u00a0section 92(1)\u00a0of\u00a0Act 30 of 2000\u00a0effective on 24 November, 1999]<\/span><\/p>\n","post_title":"Section 5 (SDL) - Registration for payment of levy","collection_order":26,"collection":2719,"post_modified":"2021-07-20 19:22:14","post_date":"2021-07-05 20:20:37"},{"ID":"22817","post_content":"

6\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0Payment of levy to Commissioner and refund<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Subject to section 7<\/a>, every employer must, not later than seven days, or such longer period as the Commissioner determines, after the end of each month in respect of which the levy is payable, pay the levy to the Commissioner.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by section 271 read with\u00a0paragraph 150(a)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011\u00a0and by\u00a0section 18\u00a0of\u00a0Act 13 of 2017]<\/span><\/p>\n

<\/p>\n

(1A)\u00a0\u00a0\u00a0Notwithstanding the provisions of subsection (1), if an employer is a micro business that is registered in terms of the Sixth Schedule to the Income Tax Act, the employer may pay the levy to the Commissioner within the periods as prescribed in paragraph 11(4A) of the Sixth Schedule to that Act.<\/span><\/p>\n

[Subsection (1A) inserted by section 23(1)(a) of Act 39 of 2013 effective on 1 March, 2014 and applicable in respect of tax periods commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0An employer must together with payment of the levy in terms of subsection (1) or (1A), submit a return.<\/span><\/p>\n

[Subsection (2) substituted by section 271 read with paragraph 150(b) of Schedule 1 of Act 28 of 2011 and by section 23(1)(b) of Act 39 of 2013 effective on 1 March, 2014 and applicable in respect of tax periods commencing on or after that date]<\/span><\/p>\n

<\/p>\n

(2A)\u00a0\u00a0\u00a0\u00a0Every employer shall\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0by such date or dates as prescribed by the Commissioner by notice in the Gazette; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0if the employer ceases to carry on any business or other undertaking in respect of which the employer has paid or becomes liable to pay a levy as prescribed in terms of section 3, or otherwise ceases to be an employer, within 14 days after the date on which the employer has so ceased to carry on that business or undertaking or to be an employer, as the case may be,<\/span><\/p>\n

<\/p>\n

or within such longer time as the Commissioner may approve, render to the Commissioner such return as the Commissioner may prescribe.<\/p>\n

[Subsection (2A)\u00a0inserted by\u00a0section 43\u00a0of\u00a0Act 18 of 2009]<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0. . . . . .<\/span><\/p>\n

[Subsection (3) deleted by\u00a0section 30(a)\u00a0of\u00a0Act 23 of 2015]<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0If the Director-General has allocated in accordance with section 8<\/a> the full amount or any portion of an amount, refunded in terms of section 190 of the Tax Administration Act, the Director-General must, when necessary, withhold the amount so allocated from future payments due to the SETA or National Skills Fund, as the case may be, in terms of this Act.<\/span><\/p>\n

[Subsection (4)\u00a0substituted by\u00a0section 30(b)\u00a0of\u00a0Act 23 of 2015]<\/span><\/p>\n

<\/p>\n

(5) \u00a0\u00a0\u00a0\u00a0The Commissioner must, before the seventh day of each month, or such longer period as the Commissioner and Director-General may agree, notify the Director-General of\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the names of employers in each SETA and the amount of levies, interest and penalties collected from and refunds made to those employers; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the names of employers which do not fall within the jurisdiction of any SETA and the amount of levies, interest and penalties collected from and refunds made to those employers,<\/span><\/p>\n

<\/p>\n

during the previous month.<\/p>\n

[Subsection (5)\u00a0amended by\u00a0section 76\u00a0of\u00a0Act 19 of 2001]<\/span><\/p>\n

<\/p>\n

(6)\u00a0\u00a0\u00a0\u00a0\u00a0The Commissioner may refuse to authorise a refund under section 190<\/a> of the Tax Administration Act<\/a>, if the employer has failed to submit a return, as required in terms of subsection (2), until the employer has submitted such return.<\/span><\/p>\n

[Subsection (6)\u00a0added by\u00a0section 22\u00a0of\u00a0Act 24 of 2020]<\/span><\/p>\n","post_title":"Section 6 (SDL) - Payment of levy to Commissioner and refund","collection_order":27,"collection":2719,"post_modified":"2024-01-27 23:54:16","post_date":"2021-07-05 20:20:33"},{"ID":"22819","post_content":"

7\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0Payment of levy to SETA and refund<\/span><\/strong><\/p>\n

<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Subject to subsection (2), the Minister may, in consultation with the Minister of Finance and by notice in the Gazette, determine that all employers that fall within the jurisdiction of any SETA specified in that notice, must pay the levy to\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0that SETA; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0a body nominated by the SETA and approved by the Minister to collect the levy on behalf of that SETA.<\/span><\/p>\n

<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Before making a determination contemplated in subsection (1), the Minister and the Minister of Finance must be satisfied that\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0sufficient grounds exist for the SETA to collect the levy from the employers in its jurisdiction;<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the SETA, or the body nominated by the SETA to collect the levy on its behalf, has demonstrated the required competence to collect the levy; and<\/span><\/p>\n

<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0the costs pertaining to such collection will not exceed two per cent of the total amount of the levies collected.<\/span><\/p>\n

<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The Minister may withdraw the notice contemplated in subsection (1) if he or she is satisfied that the SETA has not complied in the prescribed manner with section 10(1)(a), (b), (g)(iii) and (h)(ii) of the Skills Development Act.<\/span><\/p>\n

<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0An employer must, not later than seven days after the end of each month in respect of which the levy is payable\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0pay the levy; and<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0submit to the SETA or approved body and to the Commissioner a statement\u2014<\/span><\/p>\n

<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0in such form as the SETA or approved body, as the case may be, and the Commissioner, respectively, may require; and<\/span><\/p>\n

<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0reflecting the amount of the levy paid to the SETA or approved body and containing such other information as the SETA or approved body, as the case may be, and the Commissioner may require.<\/span><\/p>\n

<\/p>\n

(5)\u00a0\u00a0\u00a0\u00a0\u00a0If the amount of a levy, interest or penalty paid by an employer to the SETA or approved body was not leviable or payable, or was in excess of the amount leviable or payable, in terms of this Act, that amount must be refunded to the employer by the SETA or approved body from the funds of the SETA\u2014<\/span><\/p>\n

<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0within five years from the date on which the payment was made in terms of the Act; or<\/span><\/p>\n

<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0if that amount is claimed by the employer within the period referred to in paragraph (a), but not paid by the SETA or approved body within that period.<\/span><\/p>\n

[Subsection (5)\u00a0substituted by\u00a0section 22\u00a0of\u00a0Act 33 of 2019]<\/span><\/p>\n

<\/p>\n

(6) \u00a0\u00a0\u00a0\u00a0If any portion of the amount refunded in terms of subsection (5), has been paid over to the National Skills Fund in terms of section 3(a), the SETA must withhold that portion from future payments to the Fund in terms of this Act.<\/span><\/p>\n","post_title":"Section 7 (SDL) - Payment of levy to SETA and refund","collection_order":28,"collection":2719,"post_modified":"2021-07-20 19:19:08","post_date":"2021-07-05 20:20:29"},{"ID":"22821","post_content":"

8\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0Distribution of levies paid to Commissioner<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0The levies, interest and penalties collected by the Commissioner, after deduction of refunds, must be paid into the National Revenue Fund.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0Subject to section 6<\/a>(4), the total amount of levies, interest and penalties paid into the National Revenue Fund in terms of subsection (1), is a direct charge against the National Revenue Fund for the credit of\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the SETA to the amount contemplated in subsection (3)(b);<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0the National Skills Fund to the amount contemplated in subsection (3)(a) and (c).<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0The Director-General must, within 14 days after receipt of a notice from the Commissioner in terms of section 6<\/a>(5), allocate\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a020 per cent of the levies, interest and penalties collected in respect of a SETA to the National Skills Fund;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a080 per cent of the levies, interest and penalties collected in respect of a SETA to that SETA after he or she is satisfied that the SETA has complied in the prescribed manner with section 10(1)(a), (b), (g)(iii) and (h)(ii) of the Skills Development Act;<\/span><\/p>\n

\u00a0<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0the levies, interest and penalties collected by the Commissioner from employers which do not fall within the jurisdiction of a SETA to the National Skills Fund.<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0The levies, interest and penalties allocated to a SETA in terms of subsection (3)(b) must be dealt with in accordance with section 14 of the Skills Development Act.<\/span><\/p>\n","post_title":"Section 8 (SDL) - Distribution of levies paid to Commissioner","collection_order":29,"collection":2719,"post_modified":"2021-07-20 19:26:56","post_date":"2021-07-05 20:20:26"},{"ID":"22823","post_content":"

9\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0Distribution of levies paid to SETA<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

Subject to\u00a0section 10<\/a>(3), the executive officer of a SETA or its approved body, as the case may be, must\u2014<\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0not later than the 15th day of each month, pay 20 per cent of the levies collected by that SETA in terms of section 7(1), and of any interest and penalties collected in respect thereof, to the National Skills Fund;<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0deal with the balance of the levies, interest and penalties so collected in accordance with section 14 of the Skills Development Act.<\/span><\/p>\n","post_title":"Section 9 (SDL) - Distribution of levies paid to SETA","collection_order":30,"collection":2719,"post_modified":"2021-07-20 19:27:36","post_date":"2021-07-05 20:20:22"},{"ID":"22825","post_content":"

10\u00a0\u00a0\u00a0\u00a0\u00a0Collection costs<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Subject to subsection (2), the Director-General must, on a monthly basis as may be agreed between by the Commissioner and the Director-General, defray the costs of collection by the Commissioner from the levies paid into the National Skills Fund.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The total amount of collection costs referred to in subsection (1), excluding the start-up capital costs, may not exceed two per cent of the total amount of the levies calculated at the rate referred to in section 3<\/a>(1)(b).<\/span><\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0Subject to subsection (4), a SETA or its approved body may withhold from its payment to the National Skills Fund in accordance of section 3(a), the cost of collection of the SETA or approved body.<\/span><\/p>\n

\u00a0<\/p>\n

(4) \u00a0\u00a0\u00a0\u00a0The total amount of collection costs referred to in subsection (3) may not exceed two per cent of the total amount of the levies collected.<\/span><\/p>\n","post_title":"Section 10 (SDL) - Collection costs","collection_order":31,"collection":2719,"post_modified":"2021-07-20 19:28:20","post_date":"2021-07-05 20:20:19"},{"ID":"22827","post_content":"

11\u00a0\u00a0\u00a0\u00a0\u00a0Interest on late payment<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0If an employer fails to pay a levy or any portion thereof on the last day for payment thereof, as contemplated in section 6<\/a>(1), (1A) or 7<\/a>(4), interest is payable on the outstanding amount at the rate contemplated in paragraph (b) of the definition of \u201cprescribed rate\u201d in section 1 of the Income Tax Act, calculated from the day following that last day for payment to the day that payment is received by the Commissioner, SETA or approved body, as the case may be.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 23\u00a0of\u00a0Act 33 of 2019]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The Commissioner may prescribe by notice in the Gazette that any interest payable in terms of this section be calculated on the daily balance owing and compounded monthly, and such method of determining interest will apply from such date as the Commissioner may prescribe.<\/span><\/p>\n

[Section 11\u00a0substituted by\u00a0section 123\u00a0of\u00a0Act 74 of 2002\u00a0and by\u00a0section 45\u00a0of\u00a0Act 18 of 2009]<\/span><\/p>\n","post_title":"Section 11 (SDL) - Interest on late payment","collection_order":32,"collection":2719,"post_modified":"2021-07-20 19:29:47","post_date":"2021-07-05 20:20:15"},{"ID":"22829","post_content":"

12 \u00a0\u00a0\u00a0\u00a0Penalties on default<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1)\u00a0\u00a0\u00a0\u00a0\u00a0Subject to subsection (2), if any levy remains unpaid after the last day for payment thereof as contemplated in section 6<\/a>(1), (1A) or 7<\/a>(4), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of that unpaid amount.<\/span><\/p>\n

[Subsection (1)\u00a0substituted by\u00a0section 113\u00a0of\u00a0Act 53 of 1999, by section 271 read with\u00a0paragraph 153(a)\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011\u00a0and by\u00a0section 24\u00a0of\u00a0Act 33 of 2019]<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The Commissioner or the executive officer of the SETA or approved body, as the case may be, may remit the penalty or any portion thereof imposed by subsection (1) in accordance with the provisions of Chapter 15 of the Tax Administration Act.<\/span><\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

13\u00a0\u00a0\u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 13\u00a0amended by\u00a0section 93(1)\u00a0of\u00a0Act 30 of 2000, by\u00a0section 70(1)(c)\u00a0of\u00a0Act 59 of 2000, by\u00a0section 70(1)(e)\u00a0of\u00a0Act 59 of 2000\u00a0and repealed by section 271 read with\u00a0paragraph 154\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 12 (SDL) - Penalties on default","collection_order":33,"collection":2719,"post_modified":"2021-07-20 19:30:39","post_date":"2021-07-05 20:20:12"},{"ID":"22831","post_content":"

CHAPTER 2
\nRECOVERY OF LEVY BY SETA<\/strong><\/p>\n

\u00a0<\/p>\n

14\u00a0\u00a0\u00a0\u00a0\u00a0Recovery of levy<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0A levy payable by an employer in terms of section 7<\/a>(1) to a SETA or its approved body is regarded to be a debt due to the SETA.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0If an employer\u2014<\/span><\/p>\n

\u00a0<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0fails to submit a statement in respect of the amount of levies due as contemplated in section 7<\/a>(4)(b); or<\/span><\/p>\n

\u00a0<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0submits a statement reflecting an amount which, in the opinion of the executive officer of the SETA or approved body, as the case may be, is less than the amount which is due in terms of this Act,<\/span><\/p>\n

\u00a0<\/p>\n

the executive officer of the SETA or approved body, as the case may be, may estimate the amount of the levy due and issue an assessment for the outstanding amount.<\/p>\n

\u00a0<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0If any amount of the levy payable by an employer to a SETA in accordance with section 7<\/a>(1), or any interest or penalty in respect thereof, remains unpaid on the last day for payment thereof as contemplated in sections 7<\/a>(4)(a), 11<\/a> and 12<\/a>, respectively, the SETA or approved body, as the case may be, may, despite any law to the contrary, recover the outstanding amount by action in a magistrate\u2019s court having jurisdiction in the area in which the person liable for the levy, interest or penalty carries on business.<\/span><\/p>\n","post_title":"Section 14 (SDL) - Recovery of levy","collection_order":34,"collection":2719,"post_modified":"2021-07-20 19:32:27","post_date":"2021-07-05 20:20:08"},{"ID":"22833","post_content":"

15\u00a0\u00a0\u00a0\u00a0\u00a0Appointment of inspectors<\/span><\/strong><\/p>\n


<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0A labour inspector appointed in terms of section 63 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997), is regarded to be an inspector for the purposes of this Act in so far as it relates to the collection of levies by a SETA or its approved body.<\/span><\/p>\n


<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0The Director-General must, by a signed certificate, designate any person appointed in the prescribed manner and against the prescribed criteria as an agent of a SETA or its approved body as an inspector for the purposes of this Act in so far as it relates to the collection of levies by the SETA or approved body, as the case may be.<\/span><\/p>\n


<\/p>\n

(3) \u00a0\u00a0\u00a0\u00a0An inspector has the same powers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act.<\/span><\/p>\n

[Subsection (3)\u00a0added by section 271 read with\u00a0paragraph 155\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n

<\/p>\n

<\/strong>16\u00a0\u00a0\u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 16\u00a0repealed by section 271 read with\u00a0paragraph 156\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n


<\/span><\/p>\n

<\/strong>17\u00a0\u00a0\u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 17\u00a0repealed by section 271 read with\u00a0paragraph 156\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 15 (SDL) - Appointment of inspectors","collection_order":35,"collection":2719,"post_modified":"2021-07-20 19:18:57","post_date":"2021-07-05 20:20:05"},{"ID":"22835","post_content":"

18\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Co-operation with inspectors<\/span><\/strong><\/p>\n

\u00a0<\/p>\n

(1) \u00a0\u00a0\u00a0\u00a0Any person who is questioned by an inspector referred to in section 15<\/a> must answer all relevant questions lawfully put to that person, truthfully and to the best of his or her ability.<\/span><\/p>\n

\u00a0<\/p>\n

(2) \u00a0\u00a0\u00a0\u00a0An employer must provide any facility and assistance at his or her premises that is reasonably required by an inspector to perform his or her functions effectively.<\/span><\/p>\n","post_title":"Section 18 (SDL) - Co-operation with inspectors","collection_order":36,"collection":2719,"post_modified":"2021-07-20 19:33:07","post_date":"2021-07-05 20:20:00"},{"ID":"22837","post_content":"

19\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Undertakings and compliance orders<\/strong><\/p>\n


<\/p>\n

Sections 68\u00a0to\u00a073\u00a0of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997), apply, with the changes required by the context, to\u2014<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0the monitoring and enforcement of this Act in so far as it relates to the collection of levies by a SETA or its approved body; and<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0any legal proceedings concerning a contravention of this Act,<\/span><\/p>\n


<\/p>\n

in so far as it relates to the collection of levies by a SETA or its approved body.<\/p>\n


<\/strong><\/p>\n

CHAPTER 3
GENERAL PROVISIONS<\/strong><\/p>\n

<\/p>\n

<\/strong>20\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 20\u00a0repealed by section 271 read with\u00a0paragraph 156\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n


<\/span><\/p>\n

<\/strong>21\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>.\u00a0.\u00a0.\u00a0.\u00a0.\u00a0.<\/span><\/p>\n

[Section 21\u00a0repealed by section 271 read with\u00a0paragraph 156\u00a0of Schedule\u00a01\u00a0of\u00a0Act 28 of 2011]<\/span><\/p>\n","post_title":"Section 19 (SDL) - Undertakings and compliance orders","collection_order":37,"collection":2719,"post_modified":"2021-07-20 19:18:27","post_date":"2021-07-05 20:19:57"},{"ID":"22839","post_content":"

22\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Regulations<\/span><\/strong><\/p>\n


<\/p>\n

The Minister may, in consultation with the Minister of Finance and after consultation with the National Skills Authority, make regulations about any matter which-<\/p>\n


<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0\u00a0may or must be prescribed in terms of this Act; and<\/span><\/p>\n


<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0is necessary for the effective administration of this Act.<\/span><\/p>\n","post_title":"Section 22 (SDL) - Regulations","collection_order":38,"collection":2719,"post_modified":"2021-07-20 19:18:23","post_date":"2021-07-05 20:19:53"},{"ID":"22841","post_content":"

23\u00a0\u00a0\u00a0\u00a0\u00a0Amendment of Skills Development Act<\/span><\/strong><\/p>\n


<\/p>\n

The Skills Development Act is amended as set out in\u00a0the Schedule.<\/p>\n","post_title":"Section 23 (SDL) - Amendment of Skills Development Act","collection_order":39,"collection":2719,"post_modified":"2021-07-20 19:18:37","post_date":"2021-07-05 20:19:50"},{"ID":"22843","post_content":"

24\u00a0\u00a0\u00a0\u00a0\u00a0Short title and commencement<\/span><\/strong><\/p>\n


<\/p>\n

This Act is called the Skills Development Levies Act, 1999 and takes effect on a date to be determined by the President by proclamation in the\u00a0Gazette.<\/p>\n","post_title":"Section 24 (SDL) - Short title and commencement","collection_order":40,"collection":2719,"post_modified":"2021-07-20 19:18:19","post_date":"2021-07-05 20:19:47"},{"ID":"22845","post_content":"

Schedule
AMENDMENT OF SKILLS DEVELOPMENT ACT<\/strong><\/p>\n

(Section 23)<\/strong><\/p>\n


<\/strong><\/p>\n

<\/strong>1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Amends\u00a0section 1\u00a0of the Skills Development Act 97 of 1998, by substituting the definitions of \u201cSkills Development Levies Act\u201d and \u201cskills development levies\u201d.<\/span><\/p>\n


<\/strong><\/p>\n

<\/strong>2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Amends\u00a0section 2(2)(a)\u00a0of the Skills Development Act 97 of 1998, by substituting the expression \u201clevy-financing\u201d for the expression \u201clevy-grant\u201d in\u00a0subparagraph\u00a0(iii).<\/span><\/p>\n


<\/strong><\/p>\n

<\/strong>3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Amends section 10 of the Skills Development Act 97 of 1998, as follows: paragraph (a) substitutes subsection (1)(f); paragraph (b) substitutes subsection (1)(k); paragraph (c) substitutes subsection (2)(b); and paragraph (d) substitutes subsection (3).<\/span><\/p>\n


<\/strong><\/p>\n

<\/strong>4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Amends section 14 of the Skills Development Act 97 of 1998, as follows: paragraph (a) substitutes subsection (1)(a) and paragraph (b) deletes subsection (2)(c).<\/span><\/p>\n


<\/strong><\/p>\n

<\/strong>5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Amends\u00a0section 27(2)\u00a0of the Skills Development Act 97 of 1998, by substituting\u00a0paragraphs (a)\u00a0and\u00a0(b).<\/span><\/p>\n


<\/strong><\/p>\n

<\/strong>6\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Amends\u00a0section 30\u00a0of the Skills Development Act 97 of 1998, by substituting\u00a0paragraph (a).<\/span><\/p>\n


<\/strong><\/p>\n

<\/strong>7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Inserts\u00a0section 30A\u00a0in the Skills Development Act 97 of 1998.<\/span><\/p>\n


<\/strong><\/p>\n

<\/strong>8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Amends\u00a0item 10(2)\u00a0of\u00a0Schedule 2\u00a0of the Skills Development Act 97 of 1998, by deleting\u00a0paragraph (b).<\/span><\/p>\n


<\/strong><\/p>\n

<\/strong>9\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Amends\u00a0item 14\u00a0of\u00a0Schedule 2\u00a0of the Skills Development Act 97 of 1998, by substituting subitem (3).<\/span><\/p>\n


<\/strong><\/p>\n

<\/strong>10\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Amends the long title of the Skills Development Act 97 of 1998, by substituting the expression \u201clevy-financing\u201d for the expression \u201clevy-grant\u201d.<\/span><\/p>\n","post_title":"Schedule (SDL) - Amendment of Skills Development Act","collection_order":41,"collection":2719,"post_modified":"2021-07-20 19:18:16","post_date":"2021-07-05 20:18:46"}]

(1)\u00a0\u00a0\u00a0\u00a0 In respect of any goods manufactured in a customs and excise warehouse there shall be paid, subject to the provisions of section 75<\/a>, on entry for home consumption thereof, duty at the undermentioned rates, namely \u2013<\/span><\/p>\n