REPUBLIC OF SOUTH AFRICA

GOVERNMENT GAZETTE

STAATSKOERANT

V AN DIE REPUBLIEK V AN SUID-AFRIKA

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CAPE TOWN, 28 JUNE 1978

VOL. 156] [No. 6085

KAAPSTAD, 28 JUNIE 1978

DEPARTMENT OF THE PRIME MINlSTER

No. 1346. 28 June 1978.

It is hereby notified that the State President has assented to the following Act which is hereby published for general information:

No. 103 of 1978: Sales Tax Act, 1978.

DEP ARTEMENT VAN DlE EERSTE MINISTER

No. 1346. 28 Junie 1978.

Hierby word bekend gemaak dat die Staatspresident sy goedkeuring geheg het aan die onderstaande Wet wat hierby ter algemene inligting gepubliseer word:

No. 103 van 1978: Verkoopbelastingwet, 1978.

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2 No. 6085 STAATSKOERANT, 28 JUME 1978

Wet No. 103, 1978 VERKOOPBELASTINGWET, 1978.

ALGEMENE VEKDUIDEUKENDE NOTA:

Woorde met 'n volstreep daaronder, dui invoegings in bestaande veroril .. nillgs aan.

WET

Om voorsiening te maak vir die befting van verkoopbelasting;

om die Insolvensiewet, 1936, te WYsif ten einde voorsiening te maak vir 'n voorkenr ten op5lgte van verkoopbelasting; om die Wet op Registrasie van Verkopers, 1978, te berroep; en om vir bykomstige aangeleentbede voorsieDing te maak.

(Engelse leks deur die Staats president geteken.) (Goedgekeur op 20 Junie 1978. )

INDELING V AN ARTIKELS

Artikel 1. Woordbepaling.

DEEL I

Administrasie

2. Wet word deur Sekretaris uitgevoer. 3. Oitoefening van bevoegdhede en uitvoering van pligte. 4. Geheimhouding.

DEELU

Verkoopbelasting

5. Hefling van verkoopbelasting. 6. Vrystellings. 7. Vasstelling van bruto waarde en belasbare waarde. 8. Datum waarop belasting geag word betaalbaar te geword

het. 9. Persone aanspreeklik vir die belasting.

10. Verhaal van belasting op koper deur afslaer of ondememer.

11. Vas stelling van belasting betaaIbaar ten opsigte van 'n ondememing.

DEEL III

Registrasie en pligte van ondernemers

12. Registrasie van ondememers. 13. Geldigheid van registrasiesertifikaat. 14. Gebruik van registrasiesertifikaat vir vrystellingsdoel

eindes. 15. Misbruik van registrasiesertifikaat deur koper.

DEEL IV

Opgawes, betalings en aanslae

16. Belastingtydperk. 17. Opgawes, verklarings en betaIings van belasting. 18. Beraming van belasting by versuim deur geregistreerde

ondememer om opgawe te verstrek. 19. Aanslae.

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3 GOVERNMENT GAZETIE, 28 JUNE 1978 No. 6085

SALES TAX ACT, 1978. ' Act No. 103, 1978

GENERAL EXPLANATORY NOTE: Words underlined with solid line indicate insertions in existing enactments.

ACT

To provide for the levying of sales tax; to amend the

Insolvency Act, 1936, so as to provide for a preference in respect of sales tax; to repeal the Registration of Vendors Act, 1978; and to provide for incidental matters.

(English text signed by the State President. ) (Assented to 20 June 1978.)

ARRANGEMENT OF SECTIONS

Section I. Interpretation.

PART I

Administration

2. Act to be administered by the Secretary. 3. Exercise of powers and performance of duties. 4. Secrecy.

PART II

Sales Tax

5. Levy of Sales Tax. 6. Exemptions. 7. Determination of gross value and taxable value. 8. Date on which tax is deemed to have become payable. 9. Persons liable for the tax.

10. Recovery of tax from purchaser by auctioneer or vendor. 11. Determination of tax payable in respect of an enterprise.

PART III

Registmtion and duties of vendors

12. Registration of vendors. 13. Validity of registration certificate. 14. Use of registration certificate for exemption purposes. 15. Misuse of registration certificate by purchaser.

PART IV

Returns. payments and assessments

16. Tax period. 17. Returns, declarations and payments of tax. 18. Estimate of tax on failure of registered vendor to furnish

return. 19. Assessments.

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4 No. 6085 STAATSKOERANT, 28 JUNIE 1978

Wet No. 103, 1978 VERKOOPBELASTINGWET, 1978.

DEEL V

Besware en appelle

20. Sake wat na advieskomitee oor verkoopbelasting verwys kan word.

21. Besware. 22. Appelle. 23. Bewyslas betreffende vrystellings of nie-aanspreeklikheid.

DEEL VI

Betating en verhaling van belasting

24. Wyse waarop belasting betaal word. 25. Boote weens versuim om belasting te betaal wanneer

verskuldig. 26. Verhaal van belasting. 27. Juistheid van rarning of aanslag kan nie in twyfeI getrek

word nie. 28. Sekuriteit vir belasting.

DEEL VII

Verteenwoordigers

29. Bevoegdheid om agente aan te stel. 30. Regsmiddele van Sekretaris teen agent of trustee. 31. Pligte van persone wat in verteenwoordigende hoedanig

heid optree.

DEEL VIII

Diverse

32. Terugbetalings. 33. Verbodteen advertering dat belasting geabsorbeer sal

word. 34. Kontrakprys of teenprestasie kan volgens belasting geva

rieer word. 35. Registrasie van sekere goed verbied in sekere omstandig

hede. 36. Registrasie van liefdadigheidsinrigtings. 37. Verkoop van goed deur verkoopsagente. 38. Belastingverligting toelaatbaar aan sekere diplomate. 39. Reelings vir invordering van belasting op good in die

RepubJiek ingevoer. 40. Aantekeninge. 41. Inligting. 42. Bevoegdhede van betreding en deursoeking. 43. Misdrywe. 44. Misdrywe en strawwe betreffende belastingontduiking. 45. Jurisdiksie van howe. 46. Waarmerking en bestelling van stokke. 47. Reelings om probleme en ongerymdhede te bowe te kom. 48. Regulasies. 49. Wysiging van belastingskaal of van Bylaes by hierdie Wet. 50. Wysiging van artikel 99 van Wet 24 van 1936. 51. Herroeping van Wet 32 van 1978. 52. Wet bindend vir Staat, en uitwerking van sekere vrystel

lings van belasting. 53. Kort titel.

BVLAE 1

Dienste

BVLAE 2

Vrystellings: Sekere verkope van goed en beIasbare dienste

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5 GOVERNMENT GAZETTE, 28 JUNE 1978 No. 6085

SALES TAX ACT, 1978.

PART V

Objections and Appeals

20. Matters referable to sales tax advisory committee. 21. Objections. 22. Appeals. 23. Burden of proof as to exemptions or non-liability.

PART VI

Payment and recovery of tax

24. Manner in which tax shall be paid. 25. Penalty for failure to pay tax when due. 26. Recovery of tax. 27. Correctness of estimate or assessment cannot be ques

tioned. 28. Security for tax.

PART VII

Representatives

29. Power to appoint agents. 30. Remedies of Secretary against agent or trustee. 31. Duties of persons acting in representative capacity.

PART VIII

Miscellaneous

32. Refunds. 33. Prohibition against advertising that tax will be absorbed. 34. Contract price or consideration may be varied according to

tax. 35. Registration of certain goods prohibited in certain circum

stances. 36. Registration of charitable institutions. 37. Sale of goods by selling agents. 38. Tax relief allowable to certain diplomats. 39. Arrangements for collection of the tax on goods imported

into the Republic. 40. Records. 41. Information. 42. Powers of entry and search. 43. Offences. 44. Offences and penalties in regard to tax evasion. 45. Jurisdiction of courts. 46. Authentication and service of documents. 47. Arrangements to overcome difficulties or anomalies. 48. Regulations. 49. Amendments varying rate of tax or Schedules to this Act. 50. Amendment of section 99 of Act 24 of 1936. 51. Repeal of Act 32 of 1978. 52. Act binding on State, and effect of certain exemptions

from taxes. 53. Short title.

SCHEDULE 1

Services

SCHEDULE 2

Act No. 103, 1978

Exemptions: Certain sales of goods and taxable services.

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6 No. 6085 STAATSKOERANT, 28 roNIE 1978

Wet No. 103, 1978 VERKOOPBELASTlNGWET,I978.

BYLAE 3

Konstruksiebedrywighede

BYLAE 4

Bruikhure en huurooreenkomste

BYLAE 5

Vrystellings: Sekere goed in die Republiek ingevoer

DAAR WORD BEPAAL deur die Staatspresident, die.Senaat en . die Volksraad van die Republiek van Suid-Afrika, soos

volg:-

Woordbepaling. 1. In hierdie Wet, tensy die samehang anders aandui, beteken(i) "aanvangsdatum" 3 Julie 1978; (iv) 5

(ii) "afslaer" 'n persoon wat 'nsaak dryf in die gewone loop waarvan goed per veiling of uit die hand verkoop word ten behoewe van ander persone, en ook 'n plaaslike bestuur, vereniging of genootskap of 'n ander persoon wat gereeld of periodiek ten behoewe van ander 10 persone, openbare veilings van goOO hou of dit uit die hand verkoop, en enige persoon wat 'n openbare veiling van goed hou by die uitvoering van 'n hofbevel of in die loop van die likwidasie van die boedel van 'n oorlede of insolvente persoon of die likwidasie van 'n maatskap