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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Value-added Tax Act, No. 89 of 1991

Long title

(Obtain on request)

Table of contents
SECTION TITLE
... (Obtain on request)

Legislation Text Access Point
Date published Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]		 Access Official Gazette PDF  Request Subscription Fee Subscriber Access
1991/06/12 As unamended Act 1991_089_000_19910612 EXT.LINK REQ.INFO LINK
As amended by ... N/A REQ.INFO LINK
1997/07/04 As amended by Act 1997_027_000_19970704 N/A REQ.INFO LINK
1997/09/04 As amended by Act 1997_034_000_19970905 N/A REQ.INFO LINK
1998/06/29 As amended by Act 1998_030_000_19980629 N/A REQ.INFO LINK
1999/04/25 As amended by Act 1999_053_000_19990425 N/A REQ.INFO LINK
2000/07/29 As amended by Act 2000_030_000_20000729 N/A REQ.INFO LINK
2000/12/06 As amended by Act 2000_059_000_20001206 N/A REQ.INFO LINK
2001/06/20 As amended by Act 2001_005_000_20010620 N/A REQ.INFO LINK
2001/07/27 As amended by Act 2001_019_000_20010727 N/A REQ.INFO LINK
2001/12/12 As amended by Act 1999_053_000_20011212 (ie: as amended by Act 2001_060_000_20011212) N/A REQ.INFO LINK
2002/08/05 As amended by Act 2002_030_000_20020805 N/A REQ.INFO LINK
2002/08/05 As amended by Act 2001_060_000_20020805 (ie: as amended by Act 2002_030_000_20020805) N/A REQ.INFO LINK
2002/12/13 As amended by Act 2002_074_000_20021213 N/A REQ.INFO LINK
2003/05/31 As amended by Act 2003_012_000_20030531 N/A REQ.INFO LINK
2003/12/22 As amended by Act 2003_045_000_20031222 N/A REQ.INFO LINK
2004/07/27 As amended by Act 2004_016_000_20040727 N/A REQ.INFO LINK
2004/07/27 As amended by Act 2003_045_000_20040727 (ie: as amended by Act 2004_016_000_20040727) N/A REQ.INFO LINK
2005/01/24 As amended by Act 2003_045_000_20050124 (ie: as amended by Act 2004_032_000_20050124) N/A REQ.INFO LINK
2005/01/24 As amended by Act 2004_016_000_20050124 (ie: as amended by Act 2004_032_000_20050124) N/A REQ.INFO LINK
2005/01/24 As amended by Act 2004_032_000_20050124 N/A REQ.INFO LINK
2005/01/24 As amended by Act 2004_034_000_20050124 N/A REQ.INFO LINK
2005/07/13 As amended by Act 2005_010_000_20050713 N/A REQ.INFO LINK
2006/02/01 As amended by Act 2005_031_000_20060201 N/A REQ.INFO LINK
2006/02/01 As amended by Act 2005_032_000_20060201 N/A REQ.INFO LINK
2006/03/15 As amended by Act 2005_034_000_20060315 N/A REQ.INFO LINK
2006/07/25 As amended by Act 2006_009_000_20060725 N/A REQ.INFO LINK
2006/07/25 As amended by Act 2006_010_000_20060725 N/A REQ.INFO LINK
2007/02/07 As amended by Act 2006_020_000_20070207 N/A REQ.INFO LINK
2007/02/07 As amended by Act 2006_021_000_20070207 N/A REQ.INFO LINK
2007/08/08 As amended by Act 2007_008_000_20070808 N/A REQ.INFO LINK
2007/08/08 As amended by Act 2006_020_000_20070808 (ie: as amended by Act 2007_008_000_20070808) N/A REQ.INFO LINK
2007/08/08 As amended by Act 2007_009_000_20070808 N/A REQ.INFO LINK
2007/08/08 As amended by Act 2006_021_000_20070808 (ie: as amended by Act 2007_009_000_20070808) N/A REQ.INFO LINK
2008/01/08 As amended by Act 2007_035_000_20080108 N/A REQ.INFO LINK
2008/01/08 As amended by Act 2007_036_000_20080108 N/A REQ.INFO LINK
2008/07/03 As amended by Act 2008_004_000_20080703 N/A REQ.INFO LINK
2008/07/22 As amended by Act 2008_003_000_20080722 N/A REQ.INFO LINK
2009/01/08 As amended by Act 2008_060_000_20090108 N/A REQ.INFO LINK
2009/01/08 As amended by Act 2008_061_000_20090108 N/A REQ.INFO LINK
2009/09/30 As amended by Act 2009_017_000_20090930 N/A REQ.INFO LINK
2009/09/30 As amended by Act 2009_018_000_20090930 N/A REQ.INFO LINK
2010/11/02 As amended by Act 2010_007_000_20101102 N/A REQ.INFO LINK
2010/11/02 As amended by Act 2006_020_000_20101102 (ie: as amended by Act 2010_007_000_20101102) N/A REQ.INFO LINK
2010/11/02 As amended by Act 2010_008_000_20101102 N/A REQ.INFO LINK
2010/12/07 As amended by Act 2011_024_000_20101207 N/A REQ.INFO LINK
2012/07/04 As amended by Act 2011_028_000_20120704 N/A REQ.INFO LINK
2012/07/04 As amended by Act 2007_036_000_20120704 (ie: as amended by Act 2011_028_000_20120704) N/A REQ.INFO LINK
2012/07/04 As amended by Act 2009_018_000_20120704 (ie: as amended by Act 2011_028_000_20120704) N/A REQ.INFO LINK
2012/12/20 As amended by Act 2012_021_000_20121220 N/A REQ.INFO LINK
2013/02/01 As amended by Act 2012_022_000_20130201 N/A REQ.INFO LINK
2013/12/12 As amended by Act 2013_031_000_20131212 N/A REQ.INFO LINK
2014/01/16 As amended by Act 2013_039_000_20140116 N/A REQ.INFO LINK
2015/01/20 As amended by Act 2014_043_000_20150120 N/A REQ.INFO LINK
2015/01/20 As amended by Act 2014_044_000_20150120 N/A REQ.INFO LINK
2016/01/08 As amended by Act 2015_023_000_20160108 N/A REQ.INFO LINK
2016/01/08 As amended by Act 2015_025_000_20160108 N/A REQ.INFO LINK
2016/01/08 As amended by Act 2014_044_000_20160108 (as amended by Act 2015_023_000_20160108) N/A REQ.INFO LINK
2017/01/19 As amended by Act 2015_025_000_20170119 (as amended by Act  2016_015_000_20170119) N/A REQ.INFO LINK
2017/01/19 As amended by Act 2016_015_000_20170119 N/A REQ.INFO LINK
2017/01/19 As amended by Act 2016_016_000_20170119 N/A REQ.INFO LINK
2017/12/14 As amended by Act 2017_014_000_20171214 N/A REQ.INFO LINK
2017/12/18 As amended by Act 2017_013_000_20171218 N/A REQ.INFO LINK
2017/12/18 As amended by Act 2017_017_000_20171218 N/A REQ.INFO LINK
2019/01/17 As amended by Act 2018_021_000_20190117 N/A REQ.INFO LINK
2019/01/17
 As amended by Act 2018_022_000_20190117 N/A REQ.INFO LINK
2019/01/17
 As amended by Act 2018_023_000_20190117 N/A REQ.INFO LINK
2020/01/15
As amended by Act 2019_033_000__20200115N/AREQ.INFOLINK
2020/01/15
As amended by Act 2019_034_000__20200115N/AREQ.INFOLINK
2021/01/20
As amended by Act 2020_023_000_20210120 . N/AREQ.INFOLINK
2021/01/20
As amended by Act 2020_024_000_20210120 . N/AREQ.INFOLINK
2022/01/19
As amended by Act 2021_020_000_20220119 . N/AREQ.INFOLINK
2023/01/05
As amended by Act 2022_016_000_20230105 . N/AREQ.INFOLINK
2023/01/05
As amended by Act 2022_020_000_20230105 . N/AREQ.INFOLINK
2023/12/22
As amended by Act 2023_017_000_20231222 . N/AREQ.INFOLINK
2023/12/22
As amended by Act 2023_018_000_20231222 . N/AREQ.INFOLINK
... As amended by ... N/A REQ.INFO LINK

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