Section 51 (VAT) – Bodies of persons, corporate or unincorporate (other than companies)

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51. Bodies of persons, corporate or unincorporate (other than companies)

(1)     Subject to the provisions of section 46, where any body of persons, whether corporate or unincorporate (other than a company), carries on or is to carry on any enterprise-

(a)     such body shall be deemed to carry on such enterprise as a person separate from the members of such body;

(b)     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;

(c)     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’s enterprise which is payable in terms of section 44 shall be made to that body; and

(d)     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.

(2)     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.

(3) Subject to the provisions of section 46, 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 or a special partner, as defined in the Special Partnerships’ 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.

[Subsection (3) substituted by section 14 of Act 22 of 2018]

Section 50A (VAT) – Separate persons carrying on same enterprise under certain circumstances deemed to be single person

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50A.  Separate persons carrying on same enterprise under certain circumstances deemed to be single person

(1)     Notwithstanding the provisions of section 23, if the Commissioner makes a decision  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 with effect from the date of the decision or, if the decision so provides, from such date as may be specified therein.

[Subsection (1) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(2)     The Commissioner shall not make a decision under this section naming any person unless he or she is satisfied-

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(a)     that such person is making or has made taxable supplies; and


(b)     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

[Paragraph (b) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]


(c)     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


(d)     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’s or that of two or more persons jointly).

(3)     A decision made under this section shall be served on each of the persons named in it.

[Subsection (3) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(4)     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’s name to those of the persons named in the earlier direction with effect from-

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(a)     the date on which he began to make those taxable supplies; or


(b)     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.

(5)     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-

(a)     the date with effect from which the single person concerned became liable to be registered; or


(b)     the date of the decision,


whichever date is the later.

[Subsection (5) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(6)     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.

[Subsection (6) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(7)     For the purposes of this Act, where a decision is made under this section-

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(a)     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(2);

[Paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]


(b)     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;


(c)     each of the members shall be jointly and severally liable for any tax due by such single person;


(d)     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


(e)     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.

(8)     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).

[Section 50A inserted by section 44 of Act 27 of 1997]

Section 50 (VAT) – Separate enterprises, branches and divisions

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50. Separate enterprises, branches and divisions

(1)     Where 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’s other enterprise activities.

[Subsection (1) amended by section 72(1)(a) of Act 34 of 2019 effective on 1 April, 2020]

(2)     Subject to the provisions of subsection (2A), the Commissioner shall, upon application made under subsection (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 subsection (1).

[Subsection (2) substituted by section 72(1)(b) of Act 34 of 2019 effective on 1 April, 2020]

(2A)  The implementing agency-

(a)     shall be required to make an application to the Commissioner to register the activities referred to in the proviso to subsection (1) as part of a single separate branch of the vendor in respect of such project registered in terms of section 23 on or after 01 January 2025; or

(b)     may, in respect of any of the activities referred to in the proviso to subsection (1) registered with the Commissioner on or before 31 December 2024-

(i)      retain an existing and separate branch registration; or

(ii)     make an application to the Commissioner to register the foreign donor funded project that has been registered separately as a single separate branch of the vendor:

Provided that such implementing agency shall maintain and retain, (in addition to the other requirements under this Act)-

(i)      an independent system of accounting for each foreign donor funded project;

(ii)     an annual list of all the registered projects along with the respective foreign donor funded project reference numbers, their commencement and end dates, that are accounted for under such separately registered single branch during the financial year;

(iii)     a reconciliation of the values submitted for each tax period of the separately registered branch with the values of each foreign donor funded project respectively; and

(iv)    written confirmation from the Minister that the foreign donor funded project is a project established in terms of an official development assistance agreement, as contemplated in the definition of “foreign donor funded project” in section 1(1) for each foreign donor funded project accounted for under the separately registered branch.

[Subsection (2A) inserted by section 72(1)(c) of Act 34 of 2019, substituted by section 50(1) of Act 42 of 2024 and amended by section 46(1) of Act 5 of 2026 effective on 1 April, 2026]

(3)     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-

(a)     the vendor referred to in subsection (1) has applied to the Commissioner in writing for such registration to be cancelled; or

(b)     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,

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.

(4)     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).

(5)     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).

(6)     Notwithstanding the preceding provisions of this section, any decision or determination of the Commissioner made under section 15 or 27 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 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.

[Subsection (6) substituted by section 38 of Act 136 of 1991 and section 271 of Act 28 of 2011 effective on 1 October 2012]

(7) Notwithstanding the provisions of this section, any amount that is refundable under section 190 of the Tax Administration Act (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.

[Subsection (7) added by section 13 of Act 22 of 2018]

Section 46 (VAT) – Persons acting in a representative capacity

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46. Persons acting in a representative capacity

(1)     The natural person who resides in the Republic responsible for the duties imposed by this Act-

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(a)     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;

[Paragraph (a) substituted by section 271 of Act 28 of 2011 and section 33 of Act 44 of 2014 effective on 20 January 2015]

(b)     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;

(c)     on a municipality shall be any person responsible for accounting for the receipt and payment of moneys or funds on behalf of such municipality;

[Paragraph (c) substituted by section 15 of Act 10 of 2006]

(d)     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;

(e)     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;

(f)      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’s affairs in the Republic or any manager of any enterprise of such person in the Republic;

(g)     on a deceased person or his estate shall be the executor or administrator of such estate;

(h)     on an insolvent person or his estate shall be the trustee or administrator of such estate;

(i)      on any trust fund shall be the person administering the fund in a fiduciary capacity;

(j)      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:

[Paragraph (j) added by section 41 of Act 35 of 2005]

[Subsection (1), previously section 46 re-numbered by section 13(a) of Act 43 of 2024]

(2)     Notwithstanding section 46(1), the natural person, who is responsible for the duties imposed under this Act on the person contemplated in the proviso to section 23(2), shall be any person responsible for accounting for the receipt and payment of monies or funds in respect of any enterprise of such person in the Republic.

[Subsection (2) added by section 13(b) of Act 43 of 2024]

 [Section 46 amended by section 185 of Act 45 of 2003, by section 15(1)(b) of Act 10 of 2006 and by section 271 read with paras. 136(a) and (c) of Schedule 1 of Act 28 of 2011]

47. ……….

[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]

48. ……….

[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]

49. ……….

[Section 49 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

Section 45A (VAT) – Calculation of interest payable under this Act

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45A.    Calculation of interest payable under this Act

 

Where-

 

(a)     any interest is payable under the provisions of section 36, 39 or 45;

 

(b)     the rate at which such interest is payable has with effect from any date been altered; and

 

(c)     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,

 

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.

[Section 45A inserted by section 5 of Act 61 of 1993]

[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]

Section 45 (VAT) – Interest on delayed refunds

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45. Interest on delayed refunds

(1)     Where the Commissioner does not within the period of 21 business days after the date on which the vendor’s 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, interest shall be paid on such amount at the prescribed rate (but subject to the provisions of section 45A) 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-

(i)      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-

(aa)   the 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

[Subparagraph (aa) substituted by section 101(a) of Act 30 of 1998]

(bb)   information is received by the Commissioner to enable him to make an assessment upon the vendor reflecting the amount properly refundable to the vendor;

[Paragraph (i) substituted by section 43(a) of Act 27 of 1997 and amended by section 101(a) of Act 30 of 1998. Subparagraph (bb) substituted by section 101(a) of Act 30 of 1998]

(iA)   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;

[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]

(ii)     where the Commissioner is prevented from satisfying himself as to the amount refundable in terms of section 44 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;

[Paragraph (ii) substituted by section 101(b) of Act 30 of 1998 and by section 23(b) of Act 18 of 2023]

(iiA)  where the vendor-

(aa)  has not furnished the Commissioner with the particulars of the banking account of the enterprise; or

(bb)   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(3)(d),

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;

[Paragraph (iiA) inserted by section 44 of Act 61 of 2008 effective on 1 April 2009]

(iii)     where the vendor is not a resident of the Republic and-

(aa)   has not appointed a representative vendor as contemplated in section 46 or has not furnished the Commissioner with the particulars of such representative vendor;

(bb)   has not opened a banking account in the Republic as required by section 23(2) and (2B) or has not furnished the Commissioner with the particulars of such banking account;

(cc)   is a company, the vendor has not complied with the requirements as laid down in terms of the proviso to section 44(3)(d); or

(dd)   has not furnished the Commissioner, in writing, with particulars of the enterprise’s banking account as required in terms of section 44(3)(e),

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, banking account or notification and indemnity, as the case may be.

[Paragraph (iii) added by section 43(b) of Act 27 of 1997 and substituted by section 13(a) of Act 4 of 2026]

 [Subsection (1) amended by section 33 of Act 136 of 1992 and by section 4 of Act 61 of 1993, substituted by section 24 of Act 20 of 1994 and amended by section 169(a) of Act 60 of 2001 and by section 23(a) of Act 18 of 2023]

(2)     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 as if it were tax payable by such person.

[Subsection (2) substituted by section 13(b) of Act 4 of 2026]

(3)     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.

[Subsection (3) added by section 19 of Act 140 of 1993 and amended by section 33 of Act 37 of 1996]

Section 44 (VAT) – Refunds

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44. Refunds

 

(1)     ……….

[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]

 

(2)     ……….

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

(3)     The Commissioner shall not make a refund under Chapter 13 of the Tax Administration Act unless-

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

(a)     ………

[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]

 

(b)     ……….

[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]

 

(c)     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;

[Paragraph (c) amended by section 180 of Act 31 of 2013 effective on 1 April 2014]

 

(d)     the vendor has furnished the Commissioner in writing with particulars of the enterprise’s banking account or account with a similar institution in the Republic 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-

 

(i)      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

 

(ii)

 

(aa)   a 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;

 

(bb)   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

 

(cc)   a 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,

[Paragraph (ii) substituted by section 180 of Act 31 of 2013 effective on 1 April 2014]

 

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;

[Paragraph (d) added by section 168(b) of Act 60 of 2001 and amended by section 43(1) of Act 61 of 2008, by section 12(a) of Act 43 of 2024 and by section 12(a) of Act 4 of 2026]

 

(e)     in the case of the cancellation of the registration of a vendor under section 24 of the Act, and that vendor—

 

(i)      is not a resident of the Republic; and

 

(ii)     did not or was not, on or after 24 December 2024, required to, open a banking account with any bank, mutual bank or other similar institution, registered in terms of the Banks Act, 1990 (Act 94 of 1990), for the purposes of his or her enterprise under section 23(2) or 23(2B),

 

the vendor has furnished the Commissioner, in writing, with particulars of that enterprise’s banking account to enable the Commissioner to transfer a refund or other amount due to the vendor to such account.

[Subsection (3) amended by section 271 read with paragraph 133(b) of Schedule 1 of Act 28 of 2011. Paragraph (e) added by section 12(b) of Act 4 of 2026]

(4)

 

(a)     A refund of the amount of the excess contemplated in section 16(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.

 

(b)     The amount of an excess contemplated in section 16(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).

[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]

 

(5)     ……….

[Subsection (5) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

(6)     ……….

[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]

 

(7)     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.

[Subsection (7) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

(8)     ……….

[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]

 

(9)     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 ‘exported’ in section 1.

[Subsection (9) substituted by section 31 of Act 44 of 2014 effective on 20 January 2015]

 

(10)   The amount determined under section 191(3) of the Tax Administration Act must be accounted for as provided in section 16(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.

[Subsection (10) added by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

(11)

 

(a)     A refund of the amount erroneously paid, as contemplated in section 190(1)(b) of the Tax Administration Act, 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;

 

(b)     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’s banking account or an account with a similar institution, as contemplated in subsection (3)(d), within 90 days from the submission of the claim.

[Subsection (11) added by section 12 of Act 22 of 2018]

 

(12)   Subject to the provisions of subsection (3), where any person who is not a vendor, paid an amount of tax in terms of this Act to the Commissioner that was in excess of the amount of tax that should properly have been levied under section 7(1)(b) or (c), the Commissioner shall, on application by the person concerned, refund the amount in excess of the amount of tax that should properly have been charged under section 7(1)(b) or (c): Provided that a refund of the amount paid in excess, may only be made by the Commissioner where the claim for the refund of such excess payment is received by the Commissioner within five years after the date on which the excess payment was made.

[Subsection (12) added by section 12(b) of Act 43 of 2024]

Section 41B (VAT) – VAT class ruling and VAT ruling

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41B.    VAT class ruling and VAT ruling

 

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

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

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

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

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

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

 

(2)     For the purposes of this section-

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

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

 

42. ……….

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

43. ……….

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