General Notice No. 305 of 2020

Value added Tax Act (89/1991) » Notice of Expiration of VAT Certificate issued in terms of Schedule 1 (8) of...

Title	Value added Tax Act (89/1991) » Notice of Expiration of VAT Certificate issued in terms of Schedule 1 (8) of the Act, Item 412 11/00 00/01 00
Department	Trade and Industry
Gazette	National Gazettes, No. 43384 of 03 June, 2020, 10 page(s), 266Kb

STAATSKOERANT, 3 JUNIE 2020                         No. 43384    3

DEPARTMENT OF TRADE AND INDUSTRY

NOTICE              OF  2020
                                                   NOTICE 305 OF 2020

INTERNATIONAL TRADE ADMINISTRATION COMMISSION OF SOUTH AFRICA

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

This notice serves to advise interested parties that the global Value Added Tax (“VAT”)
                Certificate  (“the  VAT  Certificate”)  issued  by  the  International  Trade  Administration
                Commission of South Africa (“ITAC”) on 8 April 2020 in terms of 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.

BACKGROUND

1. On 15 March 2020, the Minister of Cooperative Governance and Traditional Affairs,
                   Dr Nkosazana Dlamini Zuma (“the Minister”), declared a national state of disaster
                   in terms of Section 27(2) of the Disaster Management Act, 57 of 2002 (“the Act”).
                   (See Government Gazette Notice No. 43096 of 15 March 2020).

2. Having declared a national state of disaster, the Minister promulgated regulations
                   in terms of section 27(2) of the Act. In the Regulations published on 25 March 2020
                   in Government Gazette No. 43148, the Minister set forth a list of essential goods
                   (“essential goods”). The essential goods were contained in Annexure B, paragraph
                   A  (Categorisation  of  Essential  Goods  and  Services  during  Lockdown)  of  said
                   Regulations.

3. Rebate  Item  412.11  provides  for  the  relief  of  distress  of  persons  caused  by,
                   amongst others, a national disaster, such as the Covid-19 pandemic. The relief
                   provided  under  Rebate  Item  412.11  is  an  exemption  of  VAT  at  the  time  of
                   importation (clearance).

4. To operationalise Rebate Item 412.11 and afford an exemption of VAT for imports
                   of essential goods, the South African Revenue Service requested ITAC to issue the
                   VAT certificate.

5. ITAC issued the VAT Certificate, which came into effect on 8 April 2020. The VAT
                   Certificate provides that it may be amended from time to time.

Type your email for free alerts on latest Department of Trade, Industry and Competition notices as they are published

greengazette

General Notice No. 305 of 2020

Links

Publications

Insight