Value-Added Tax Act 89 of 1991

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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  • to amend the Stamp Duties Act, 1968 [repealed in 1009], so as to provide for an exemption from stamp duty and to discontinue the levying of certain stamp duties; 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.



12 June 1991


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