Value-Added Tax Amendment Act 61 of 1993

The Value-Added Tax Amendment Act 61 of 1993 intends:

• to amend the Value-Added Tax Act, 1991, so as to make further provision in respect of the rates of interest payable by or to persons, the recovery of amounts not properly refundable, and the application of the rate of tax when that rate is increased or reduced; and
• to provide for matters connected therewith.

Commencement

7 May 1993