The Government Notices on this page have been issued in terms of the Value-Added Tax Act, 1991, and have been arranged in the year they have been published.
The navigation pane above can be used to locate Notices published in terms of any of the other tax Acts.
Where the implementation date differs from the publication date, it is written in bold text for ease of reference.
| 2022 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 24 June 2022 New! | GG 46589 Notice R.2185 | Amendment to paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 as a consequence to the amendment in Part 1 of Schedule No. 4 to the Customs Act, to include licensed customs and excise storage warehouses as places where diplomats maybe able to obtain new motor vehicles | 24 June 2022 |
| 2021 | |||
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 10 December 2021 | GG 45624 Notice 1594 | Public notice prescribing the particulars that a tax invoice must contain, if the supply by a vendor relates to any enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the definition of “enterprise” in section 1(1) of the Act | 10 December 2021 |
| 14 June 2021 | GG 44705 Notice R.526 | Amendment to VAT Notice No. R.369 of Government Gazette No. 44473 in order to change the effective date to 1 August 2021 | With effect from 1 August 2021 |
| 23 April 2021 | GG 44473 Notice R.369 | Amendment to Paragraph 8 of Schedule 1 to the VAT Act, 1991, as a consequence to the amendment to Schedule No. 4 of the Customs and Excise Act, Act 91 of 1964, in order to regulate purchases made by diplomats at licensed special shops | With effect from 1 July 2021 |
| 1 April 2021 | GG 44383 Notice 300 | Notice prescribing a list of transactions or matters in respect of which the Commissioner may decline to make a decision in terms of section 72 of the Value-Added Tax Act | 1 April 2021 |
| 2020 | |||||
|---|---|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date | ||
| 9 October 2020 | GG 47381 Notice R.1069 | Amendment of Paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991) in terms of Section 74(3)(a) to insert item 406.00 in consequence of the insertion of rebate item 406.04 in Schedule No. 4 of the Customs and Excise Act, 1964 (Act No. 91 of 1964) | 9 October 2020 | ||
| 3 June 2020 | GG 43384 Notice 305 | Notice of Expiration of VAT Certificate issued in terms of Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item 412.11/00.00/01.00
| 5 June 2020 | ||
| 28 February 2020 | GG 43051 R.226 | Amendment to item no. 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as a consequence of the amendment to rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964 (Act No. 91 of 1964) | 28 February 2020 | ||
| 2019 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 18 March 2019 | GG 42316 Notice 429 | Regulations prescribing electronic services for the purpose of the definition of “electronic services” in section 1 of the Value-Added Tax Act, 1991 | 1 April 2019 |
| 28 February 2019 | GG 43051 Notice R.226 | Amendment to item no. 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as a consequence of the amendment to rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964 (Act No. 91 of 1964) | 28 February 2019 |
| 2016 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 20 May 2016 | GG 40004 R.558 | Amendment of item no. 412.10/00.00/01.00 of Schedule No. 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991) in terms of Section 74(3)(a) as a consequence to the amendment of rebate item 412.10/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964 (Act 91 of 1964) | 20 May 2016 |
| 2014 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 17 April 2014 | GG 37554 R.288 | Amendment of paragraph 8 of Schedule 1 – Insertion of item 460.23 to provide for an exemption from the levying of VAT on equipment imported and used in the exploration for, or production of, petroleum | 1 January 2014 |
| 2011 | |||||
|---|---|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date | ||
| 1 April 2011 | GG 34177 Notice 290 | Manner of submission of certain returns and payments of VAT prescribed in terms of paragraph (v) of the proviso to section 28(1)
| 1 April 2011 | ||
| 1 April 2011 | GG 34177 Notice 291 | Time of making of certain payments of VAT prescribed in terms of paragraph (iv) of the proviso to section 28(1)
| 1 April 2011 | ||
| 2009 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 24 July 2009 | GG 32416 R.766 | Amendment of the passenger allowances in items 407.00 and 407.02 in paragraph 8 to Schedule 1 as a consequence of the amendment of the duty free allowances for passengers in Schedule No. 4 to the Customs and Excise Act, 1964 | 24 July 2009 |
| 2007 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 28 March 2007 | GG 29742 Notice 271 | Fixing the amount of tax in dispute for purposes of appeal to the Tax Board | 1 May 2007 |
| 2005 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 17 November 2005 | GG 21733 Notice 1123 | Fixing of amount for purposes of appeals to specially constituted Board in terms of section 33A | 1 December 2005 |
| 11 February 2005 | GG 27235 Notice 112 | Determination of welfare activities for purposes of the definition of ‘welfare organisation’ in s.1 | 11 February 2005 |
| 2004 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 28 March 2004 | GG 26113 R.312 | Prescribing of procedures for submitting returns in electronic format and requirements for electronic signatures in terms of s.28(7) | 28 March 2004 |
| 10 December 2004 | GG 27070 Notice 1429 | Fixing the amount of tax in dispute for purposes of appeal to the Tax Board | 1 January 2005 |
| 2003 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 17 January 2003 | GG 24274 R.111 | Amendment of the passenger allowances in items 407.00 and 407.02 in pararaph 8 of Schedule 1 as a consequence of the amendment of the duty free allowances for passengers in Schedule No. 4 to the Customs and Excise Act, 1964 | 17 January 2003 |
| 2002 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 13 September 2002 | GG 23817 R.1160 | Determination of interest rate for purposes of the definition of “prescribed rate” in section 1 | 1 October 2002 |
| 1998 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 13 November 1998 | GG 19471 Notice 2761 | Export incentive scheme in terms of paragraph (d) of the definition of ‘exported’ in s.1 | 13 November 1998 |
| 1991 | |||
|---|---|---|---|
| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 22 November 1991 | GG 13651 Notice 2835 | Directions for purposes of section 10(8) and (13) – fringe benefits – motor vehicles | 22 November 1991 |
