VALUE ADDED TAX (DECLARATION BY EXEMPT PERSONS) REGULATIONS *

VALUE ADDED TAX

(DECLARATION BY EXEMPT PERSONS)

SUBSIDIARY LEGISLATION 406.04

VALUE ADDED TAX (DECLARATION

BY EXEMPT PERSONS) REGULATIONS *

1st January, 1999

LEGAL NOTICE 53 of 1999, as amended by Legal Notice 66 of 2015.

The title of these regulations is the Value Added Tax

(Declaration by Exempt Persons) Regulations.

(1)

In these regulations, unless the context otherwise

requires -

"the Act" means the Value Added Tax Act;

"declaration" means the periodical declaration which is required

to be furnished to the Commissioner in terms of article 30(1) of the

Act;

"exempt person" means a person registered under article 11 of

the Act.

(2) Other terms and expressions shall have the meaning

assigned to them in the Act.

(1) The periodical declaration which is required to be

furnished to the Commissioner by an exempt person shall be

furnished every twelve months or as may be directed by the

Commissioner.

(2) The period of twelve months referred to in subregulation

(1) shall commence on the 1st January and end on the 31st

December of the same year

Provided that where the effective date of registration of an

exempt person is a date other than 1st January, the first period of

that person shall commence on such effective date and shall end on

the 31st December of the same year.

(3) Where an exempt person ceases to be entitled to be so

classified, the period of that person shall end on the date when that

classification is cancelled by the Commissioner.

(4) A declaration which is required to be furnished to the

Commissioner in terms of these regulations shall be so furnished by

not later than the fifteenth day of the second month following the

month during which that period ends.

(5) When the date on which a periodical declaration is to be

furnished in terms of these regulations falls, were it not for the

provisions of this subregulation, on a Saturday or a Sunday, or a

national day or a public holiday as established in the National

Holidays and other Public Holidays Act, that date shall be deemed

to fall on the first working day, other than a Saturday, following the

*These regulations have been repealed by Legal Notice 351 of 2024.

VALUE ADDED TAX

(DECLARATION BY EXEMPT PERSONS)

said Saturday, Sunday, national day or public holiday.

A declaration which is required to be furnished to the

Commissioner in terms of these regulations shall be made on the

form, and shall contain the particulars, set out in the Schedule.

A declaration shall not be deemed to have been furnished

unless it is full and complete in all material respects, and unless it

is signed by the person making that declaration or by his agent.

VALUE ADDED TAX

(DECLARATION BY EXEMPT PERSONS)

SCHEDULE