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act-89-1991s.pdf | 27.52 MB |
89 of 1991
The Value-Added Tax Act 89 of 1991 intends:
- 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- to amend the Stamp Duties Act, 1968 [repealed in 1009], so as to provide for an exemption from stamp duty and to discontinue the levying of certain stamp duties;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.
Amends
- Taxation Laws Amendment Act 108 of 1986
- Taxation Laws Amendment Act 86 of 1987
- Taxation Laws Amendment Act 87 of 1988
- Taxation Laws Amendment Act 69 of 1989
- Taxation Laws Amendment Act 89 of 1990
Commencement
12 June 1991
Amendments
- Amended by Tax Administration Laws Amendment Act 18 of 2023
- Amended by Taxation Laws Amendment Act 17 of 2023
- Amended by Taxation Laws Amendment Act 20 of 2022
- Amended by Tax Administration Laws Amendment Act 16 of 2022
- Amended by Taxation Laws Amendment Act 20 of 2021
- Amended by Tax Administration Laws Amendment Act 24 of 2020
- Amended by Taxation Laws Amendment Act 23 of 2020
- Amended by Taxation Laws Amendment Act 34 of 2019
- Amended by Tax Administration Laws Amendment Act 33 of 2019
- Amended by Tax Administration Laws Amendment Act 22 of 2018
- Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018
- Amended by Taxation Laws Amendment Act 17 of 2017
- Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017
- Amended by Tax Administration Laws Amendment Act 13 of 2017
- Amended by Tax Administration Laws Amendment Act 16 of 2016
- Amended by Taxation Laws Amendment Act 15 of 2016
- Amended by Taxation Laws Amendment Act 25 of 2015
- Amended by Tax Administration Laws Amendment Act 23 of 2015
- Amended by Tax Administration Laws Amendment Act 44 of 2014
- Amended by Taxation Laws Amendment Act 43 of 2014
- Amended by Tax Administration Laws Amendment Act 39 of 2013
- Amended by Taxation Laws Amendment Act 31 of 2013
- Amended by Taxation Laws Amendment Act 22 of 2012
- Amended by Tax Administration Laws Amendment Act 21 of 2012
- Amended by Tax Administration Act 28 of 2011
- Amended by Taxation Laws Amendment Act 24 of 2011
- Amended by Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010
- Amended by Taxation Laws Amendment Act 7 of 2010
- Amended by Taxation Laws Second Amendment Act 18 of 2009
- Amended by Taxation Laws Amendment Act 17 of 2009
- Amended by Revenue Laws Second Amendment Act 61 of 2008
- Amended by Revenue Laws Amendment Act 60 of 2008
- Amended by Taxation Laws Second Amendment Act 4 of 2008
- Amended by Taxation Laws Amendment Act 3 of 2008
- Amended by Revenue Laws Second Amendment Act 36 of 2007
- Amended by Revenue Laws Amendment Act 35 of 2007
- Amended by Taxation Laws Second Amendment Act 9 of 2007
- Amended by Taxation Laws Amendment Act 8 of 2007
- Amended by Revenue Laws Second Amendment Act 21 of 2006
- Amended by Revenue Laws Amendment Act 20 of 2006
- Amended by Second Small Business Tax Amnesty and Amendment of Taxation Laws Act 10 of 2006
- Amended by Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006
- Amended by National Credit Act 34 of 2005
- Amended by Revenue Laws Second Amendment Act 32 of 2005
- Amended by Revenue Laws Amendment Act 31 of 2005
- Amended by Taxation Laws Second Amendment Act 10 of 2005
- Amended by Taxation Laws Amendment Act 9 of 2005
- Amended by Revenue Laws Amendment Act 32 of 2004
- Amended by Taxation Laws Amendment Act 16 of 2004
- Amended by Revenue Laws Amendment Act 45 of 2003
- Amended by Exchange Control Amnesty and Amendment of Taxation Laws Act 12 of 2003
- Amended by Revenue Laws Amendment Act 74 of 2002
- Amended by Taxation Laws Amendment Act 30 of 2002
- Amended by Second Revenue Laws Amendment Act 60 of 2001
- Amended by Revenue Laws Amendment Act 19 of 2001
- Amended by Taxation Laws Amendment Act 5 of 2001
- Amended by Revenue Laws Amendment Act 59 of 2000
- Amended by Revenue Laws Amendment Act 53 of 1999
- Amended by Taxation Laws Amendment Act 30 of 1998
- Amended by South African Revenue Service Act 34 of 1997
- Amended by Taxation Laws Amendment Act 27 of 1997
- Amended by Revenue Laws Amendment Act 46 of 1996
- Amended by Taxation Laws Amendment Act 37 of 1996
- Amended by Taxation Laws Amendment Act 20 of 1994
- Amended by Revenue Laws Amendment Act 140 of 1993
- Amended by Taxation Laws Amendment Act 97 of 1993
- Amended by Value-Added Tax Amendment Act 61 of 1993
- Amended by Taxation Laws Amendment Act 136 of 1992
- Amended by Taxation Laws Amendment Act 136 of 1991