Section 6: Application of Act

Value Added Tax Act

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

6. Application of Act (1) This Act shall bind the State. (2) Where in an enactment or agreement made before or after 1 July 1998, it is provided that notwithstanding any other enactment a statutory corporation or any other person shall be exempt from the payment of any tax, that provision shall not be construed as an exemption from the payment of VAT. PART II – ADMINISTRATION 7. — [S. 7 repealed by s. 27 (19) (c) of Act 33 of 2004 w.e.f. 1 July 2006.]

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Questions this section answers

Does the government itself have to pay VAT the same as anyone else?