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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.

 

​2020
 ​
​Publication Date ​GG and Notice Numbers ​Description Implementation Date​
​​​9 October 2020
New!		 ​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
Explanatory Note
This notice serves to advise interested parties that the global Value-Added Tax (VAT) Certificate issued by the International Trade Administration Commission of South Africa (ITAC) on 8 April 2020 under
Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item No. 412.11/00.00/01.00 (Rebate Item 412.11) will expire at midnight on Friday, 5 June 2020.
 ​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)

Note: 

From 1 May 2011 there are limits on payments by cheque and certain vendors have to work electronically

 ​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)

 

Note: 

Payments via the drop box need to be received by no later than 15:00 from 1 May 2011

 ​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
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