Value-Added Tax Act 89 of 1991 - gov.za document page

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[Value-Added Tax Act 89 of 1991]() </div> </div> <div> <div class="hidden" data-drupal-messages-fallback=""> </div> </div> <div role="main"> <span id="main-content"></span> <div class="md:flex"> <div> <div class="p-5 bg-gov-lightgray mb-10 searchblock"> <div id="block-exp-doc-search-page" class="views-exposed-form" data-drupal-selector="views-exposed-form-doc-search-page"> <div class="js-form-item form-item js-form-type-textfield form-item-search-query js-form-item-search-query"> Keyword </div> <div class="js-form-item form-item js-form-type-select form-item-field-gcisdoc-doctype js-form-item-field-gcisdoc-doctype"> Document Type - Any -ActsBillsDraft billsConstitutionConstitutional amendmentsNoticesGreen papersWhite papersTendersAnnual reportsOther </div> <div class="js-form-item form-item js-form-type-select form-item-field-gcisdoc-subjects js-form-item-field-gcisdoc-subjects"> Subjects - Any -Agriculture: Animals and animal productsAgriculture: Departmental reportsAgriculture: Fertilizers, pests, feeds and remediesAgriculture: Food safety and researchAgriculture: Labour, conservation and financeAgriculture: Plant breeding and improvementAgriculture: PlantsAgriculture: Trade and marketingArts and cultureCensus and statisticsChildren, gender, women, youth and people with disabilitiesCooperative governance: Disaster managementCooperative governance: LocalCooperative governance: ProvincialCooperative governance: TraditionalDefenceEducation: Adult, early childhood, continuingEducation: Departmental reportsEducation: Qualification standardsEducation: SchoolsEducation: Skills developmentEducation: Standards bodiesEducation: UniversitiesElectionsEnvironment: Air quality and weatherEnvironment: Biodiversity and conservationEnvironment: Departmental reportsEnvironment: Fishery, coasts and oceansEnvironment: ForestryEnvironment: Waste and chemicalsFinance: Accounting and auditingFinance: Banking and currencyFinance: Customs and exciseFinance: Financial marketsFinance: Financial servicesFinance: InsuranceFinance: Negotiable instrumentsFinance: Public financeFinance: RevenueFinance: Salaries and pensionsFinance: TaxForeign AffairsHealth: Departmental reportsHealth: Medical professionsHealth: Medical schemesHealth: Medicine, laboratories and pharmaciesHealth: Public healthHome affairsHousingJustice: Constitutional issuesJustice: Correctional servicesJustice: Human rightsJustice: Legal issuesLabour: Bargaining councilsLabour: Departmental reportsLabour: Dispute resolutionLabour: Employers' organisationsLabour: Employment equity and conditionsLabour: Occupational health and safetyLabour: Trade unionsLabour: UnemploymentLandMediaMinerals and energy: Electricity, nuclear and petroleumMinerals and energy: Mining and mineralsPostal affairsPublic enterprisesPublic servicePublic worksSafety and securityScience and technologySocial developmentSportTelecommunicationsTourismTrade and industry: CompaniesTrade and industry: CompetitionTrade and industry: Consumer protection, fair tradeTrade and industry: CooperativesTrade and industry: Departmental reportsTrade and industry: Economy, empowerment and investmentTrade and industry: Industrial developmentTrade and industry: International tradeTrade and industry: Patents, designs and copyrightTrade and industry: Regulated industriesTrade and industry: Weights, measures and standardsTransport: AirTransport: LandTransport: SeaWater </div> <span class="fieldset-legend"></span> <div class="fieldset-wrapper"> <div class="js-form-item form-item js-form-type-date form-item-field-gcisdoc-document-date-min js-form-item-field-gcisdoc-document-date-min"> Start Date </div> <div class="js-form-item form-item js-form-type-date form-item-field-gcisdoc-document-date-max js-form-item-field-gcisdoc-document-date-max"> End Date </div> </div> <div id="edit-actions" class="form-actions js-form-wrapper form-wrapper" data-drupal-selector="edit-actions"> </div> </div> </div> </div> <div class="grow"> <div> <div id="block-tailwindcss-page-title"> # <span>Value-Added Tax Act 89 of 1991</span> </div> </div> <div> <div id="block-eco-omega-system-main"> <div class="node-content"> <div class="field field--name-field-gcisdoc-files field--type-file field--label-above"> <div class="field__label"> Files </div> <div class="field__items"> <div class="field__item"> | Attachment | Size | | --------------------------------------------------------------------------------------------------------------------------------------------------------- | -------- | | <span class="file file--mime-application-pdf file--application-pdf">[act-89-1991s.pdf](/sites/default/files/gcis_document/201505/act-89-1991s.pdf)</span> | 27.52 MB | </div> </div> </div> <div class="field field--name-field-gcisdoc-act-number field--type-string field--label-hidden field__item"> 89 of 1991 </div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"> The Value-Added Tax Act 89 of 1991 intends: - to provide for taxation in respect of the supply of goods and services and the importation of goods; - to amend the [Transfer Duty Act, 1949](https://www.gov.za/documents/transfer-duty-act-28-may-2015-1032), so as to provide for an exemption; - to amend the [Stamp Duties Act, 1968](https://www.gov.za/documents/stamp-duties-act-29-apr-2015-0957) \[repealed in 1009\], so as to provide for an exemption from stamp duty and to discontinue the levying of certain stamp duties;  - to repeal the Sales Tax Act, 1978; and - to provide for matters connected therewith. ### Amends - [Taxation Laws Amendment Act 108 of 1986](https://www.gov.za/documents/taxation-laws-amendment-act-19-sep-1986-0000) - [Taxation Laws Amendment Act 86 of 1987](https://www.gov.za/documents/taxation-laws-amendment-act-10-mar-2015-1409) - [Taxation Laws Amendment Act 87 of 1988](https://www.gov.za/documents/taxation-laws-amendent-act-18-may-2015-1324) - [Taxation Laws Amendment Act 69 of 1989](https://www.gov.za/documents/taxation-laws-amendment-act-24-mar-2015-1506) - [Taxation Laws Amendment Act 89 of 1990](https://www.gov.za/documents/taxation-law-amendment-act-6-mar-2015-1021) ### Commencement 12 June 1991 ### Amendments - [Amended by Tax Administration Laws Amendment Act 43 of 2024](https://www.gov.za/documents/notices/tax-administration-laws-amendment-act-43-2024-english-afrikaans-24-dec-2024) - [Amended by Taxation Laws Amendment Act 42 of 2024](https://www.gov.za/documents/acts/taxation-laws-amendment-act-42-2024-english-afrikaans-24-dec-2024) - [Amended by Tax Administration Laws Amendment Act 18 of 2023](/documents/acts/tax-administration-laws-amendment-act-18-2023-english-afrikaans-22-dec-2023) - [Amended by Taxation Laws Amendment Act 17 of 2023](/documents/acts/taxation-laws-amendment-act-17-2023-english-afrikaans-22-dec-2023) - [Amended by Taxation Laws Amendment Act 20 of 2022](https://www.gov.za/documents/taxation-laws-amendment-act-20-2022-english-afrikaans-5-jan-2023-0000) - [Amended by Tax Administration Laws Amendment Act 16 of 2022](https://www.gov.za/documents/tax-administration-laws-amendment-act-16-2022-english-afrikaans-5-jan-2023-0000) - [Amended by Taxation Laws Amendment Act 20 of 2021](https://www.gov.za/documents/taxation-laws-amendment-act-20-2021-english-afrikaans-19-jan-2022-0000) - [Amended by Tax Administration Laws Amendment Act 24 of 2020](https://www.gov.za/documents/tax-administration-laws-amendment-act-24-2020-english-afrikaans-20-jan-2020-0000) - [Amended by Taxation Laws Amendment Act 23 of 2020](https://www.gov.za/documents/taxation-laws-amendment-act-23-2020-21-jan-2021-0000) - [Amended by Taxation Laws Amendment Act 34 of 2019](https://www.gov.za/documents/taxation-laws-amendment-act-34-2019-15-jan-2020-0000) - [Amended by Tax Administration Laws Amendment Act 33 of 2019](https://www.gov.za/documents/tax-administration-laws-amendment-act-33-2019-15-jan-2020-0000) - [Amended by Tax Administration Laws Amendment Act 22 of 2018](https://www.gov.za/documents/tax-administration-laws-amendment-act-22-2018-17-jan-2019-0000) - [Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018](https://www.gov.za/documents/rates-and-monetary-amounts-and-amendment-revenue-laws-act-21-2018-18-jan-2019-0000) - [Amended by Taxation Laws Amendment Act 17 of 2017](https://www.gov.za/documents/taxation-laws-amendment-act-17-2017-english-afrikaans-18-dec-2017-0000) - [Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017](https://www.gov.za/documents/rates-and-monetary-amounts-and-amendment-revenue-laws-act-14-2017-english-afrikaans-14-dec) - [Amended by Tax Administration Laws Amendment Act 13 of 2017](https://www.gov.za/documents/tax-administration-laws-amendment-act-13-2017-english-afrikaans-18-dec-2017-0000) - [Amended by Tax Administration Laws Amendment Act 16 of 2016](https://www.gov.za/documents/tax-administration-laws-amendment-act-16-2016-english-afrikaans-19-jan-2017-0000) - [Amended by Taxation Laws Amendment Act 15 of 2016](https://www.gov.za/documents/taxation-laws-amendment-act-15-2016-english-afrikaans-19-jan-2017-0000) - [Amended by Taxation Laws Amendment Act 25 of 2015](https://www.gov.za/documents/taxation-laws-amendment-act-25-2015-8-jan-2016-0000) - [Amended by Tax Administration Laws Amendment Act 23 of 2015](https://www.gov.za/documents/tax-administration-laws-amendment-act-23-2015-8-jan-2016-0000) - [Amended by Tax Administration Laws Amendment Act 44 of 2014](https://www.gov.za/documents/tax-administration-laws-amendment-act-1) - [Amended by Taxation Laws Amendment Act 43 of 2014](https://www.gov.za/documents/taxation-laws-amendment-act-18) - [Amended by Tax Administration Laws Amendment Act 39 of 2013](https://www.gov.za/documents/tax-administration-laws-amendment-act-0) - [Amended by Taxation Laws Amendment Act 31 of 2013](https://www.gov.za/documents/taxation-laws-amendment-bill-13) - [Amended by Taxation Laws Amendment Act 22 of 2012](https://www.gov.za/documents/taxation-laws-amendment-act-17) - [Amended by Tax Administration Laws Amendment Act 21 of 2012](https://www.gov.za/documents/tax-administration-laws-amendment-act) - [Amended by Tax Administration Act 28 of 2011](https://www.gov.za/documents/tax-administration-act) - [Amended by Taxation Laws Amendment Act 24 of 2011](https://www.gov.za/documents/taxation-laws-amendment-act-16) - [Amended by Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010](https://www.gov.za/documents/voluntary-disclosure-programme-and-taxation-laws-second-amendment-act) - [Amended by Taxation Laws Amendment Act 7 of 2010](https://www.gov.za/documents/taxation-laws-amendment-act-15) - [Amended by Taxation Laws Second Amendment Act 18 of 2009](https://www.gov.za/documents/taxation-laws-second-amendment-act-2) - [Amended by Taxation Laws Amendment Act 17 of 2009](https://www.gov.za/documents/taxation-laws-amendment-act-14) - [Amended by Revenue Laws Second Amendment Act 61 of 2008](https://www.gov.za/documents/revenue-laws-second-amendment-act-3) - [Amended by Revenue Laws Amendment Act 60 of 2008](https://www.gov.za/documents/revenue-laws-amendment-act-8) - [Amended by Taxation Laws Second Amendment Act 4 of 2008](https://www.gov.za/documents/taxation-laws-second-amendment-act-1) - [Amended by Taxation Laws Amendment Act 3 of 2008](https://www.gov.za/documents/taxation-laws-amendment-act-11) - [Amended by Revenue Laws Second Amendment Act 36 of 2007](https://www.gov.za/documents/revenue-laws-second-amendment-act-2) - [Amended by Revenue Laws Amendment Act 35 of 2007](https://www.gov.za/documents/revenue-laws-amendment-act-2) - [Amended by Taxation Laws Second Amendment Act 9 of 2007](https://www.gov.za/documents/taxation-laws-second-amendment-act-0) - [Amended by Taxation Laws Amendment Act 8 of 2007](https://www.gov.za/documents/taxation-laws-amendment-act-6) - [Amended by Revenue Laws Second Amendment Act 21 of 2006](https://www.gov.za/documents/revenue-laws-second-amendment-act) - [Amended by Revenue Laws Amendment Act 20 of 2006](https://www.gov.za/documents/revenue-laws-amendment-act-1) - [Amended by Second Small Business Tax Amnesty and Amendment of Taxation Laws Act 10 of 2006](https://www.gov.za/documents/second-small-business-tax-amnesty-and-amendment-taxation-laws-act) - [Amended by Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006](https://www.gov.za/documents/small-business-tax-amnesty-and-amendment-taxation-laws-act) - [Amended by National Credit Act 34 of 2005](https://www.gov.za/documents/national-credit-act) - [Amended by Revenue Laws Second Amendment Act 32 of 2005](https://www.gov.za/documents/revenue-laws-second-amendment-act-1) - [Amended by Revenue Laws Amendment Act 31 of 2005](https://www.gov.za/documents/revenue-laws-second-amendment-act-0) - [Amended by Taxation Laws Second Amendment Act 10 of 2005](https://www.gov.za/documents/taxation-laws-second-amendment-act) - [Amended by Taxation Laws Amendment Act 9 of 2005](https://www.gov.za/documents/taxation-laws-amendment-act-1) - [Amended by Revenue Laws Amendment Act 32 of 2004](https://www.gov.za/documents/revenue-laws-amendment-act-6) - [Amended by Taxation Laws Amendment Act 16 of 2004](https://www.gov.za/documents/taxation-laws-amendment-act-2) - [Amended by Revenue Laws Amendment Act 45 of 2003](https://www.gov.za/documents/revenue-laws-amendment-act-10) - [Amended by Exchange Control Amnesty and Amendment of Taxation Laws Act 12 of 2003](https://www.gov.za/documents/exchange-control-amnesty-and-amendment-taxation-laws-act) - [Amended by Revenue Laws Amendment Act 74 of 2002](https://www.gov.za/documents/revenue-laws-amendment-act-0) - [Amended by Taxation Laws Amendment Act 30 of 2002](https://www.gov.za/documents/taxation-laws-amendment-act) - [Amended by Second Revenue Laws Amendment Act 60 of 2001](https://www.gov.za/documents/second-revenue-laws-amendment-act-1) - [Amended by Revenue Laws Amendment Act 19 of 2001](https://www.gov.za/documents/revenue-laws-amendment-act-12) - [Amended by Taxation Laws Amendment Act 5 of 2001](https://www.gov.za/documents/taxation-laws-amendment-act-0) - [Amended by Revenue Laws Amendment Act 59 of 2000](https://www.gov.za/documents/revenue-laws-amendment-act) - [Amended by Revenue Laws Amendment Act 53 of 1999](https://www.gov.za/documents/revenue-laws-amendment-act-5) - [Amended by Taxation Laws Amendment Act 30 of 1998](https://www.gov.za/documents/taxation-laws-amendment-act-7) - [Amended by South African Revenue Service Act 34 of 1997](https://www.gov.za/documents/south-african-revenue-service-act) - [Amended by Taxation Laws Amendment Act 27 of 1997](https://www.gov.za/documents/taxation-laws-amendment-act-10) - [Amended by Revenue Laws Amendment Act 46 of 1996](https://www.gov.za/documents/revenue-laws-amendment-act-11) - [Amended by Taxation Laws Amendment Act 37 of 1996](https://www.gov.za/documents/taxation-laws-amendment-act-5) - [Amended by Taxation Laws Amendment Act 20 of 1994](https://www.gov.za/documents/taxation-laws-amendment-act-8) - [Amended by Revenue Laws Amendment Act 140 of 1993](https://www.gov.za/documents/revenue-laws-amendment-act-9) - [Amended by Taxation Laws Amendment Act 97 of 1993](https://www.gov.za/documents/taxation-laws-amendment-act-12) - [Amended by Value-Added Tax Amendment Act 61 of 1993](https://www.gov.za/documents/value-added-tax-amendment-act) - [Amended by Taxation Laws Amendment Act 136 of 1992](https://www.gov.za/documents/taxation-laws-amendment-act-13) - [Amended by Taxation Laws Amendment Act 136 of 1991](https://www.gov.za/documents/taxation-laws-amendment-act-11-may-2015-0854) </div> <div class="h-px bg-gov-sharegray mt-10"> </div> <div class="grid grid-cols-1 md:grid-cols-2 mt-4"> <div> ### Share this page <div class="share-icons inline-flex items-center"> [](https://www.facebook.com/sharer.php?u=https://www.gov.za//documents/value-added-tax-act-12-may-2015-0846 "Share on Facebook") <div class="inline ml-2 mr-5 text-gov-sharegray"> Facebook </div> [](https://twitter.com/share?url=https://www.gov.za//documents/value-added-tax-act-12-may-2015-0846 "Share on Twitter") <div class="inline ml-2 mr-5 text-gov-sharegray"> Twitter </div> [](https://api.whatsapp.com:/send?text=https://www.gov.za//documents/value-added-tax-act-12-may-2015-0846 "Share on WhatsApp") <div class="inline ml-2 mr-5 text-gov-sharegray"> WhatsApp </div> </div> </div> <div> </div> </div> </div> </div> </div> </div> </div> <div class="container max-w-7xl mx-auto"> <div class="footer-graphic hidden md:inline">  </div> <div class="footer-graphic block md:hidden">  </div> </div> </div> </div> <div id="footer" class="pt-10 bg-footer-bg"> <div class="container max-w-7xl mx-auto px-4"> ## Explore <span class="block bg-gov-gray-500 h-px my-2"></span> <div class="grid grid-cols-1 md:grid-cols-3 mb-20"> <div class="py-2"> <div> ## Explore Gov.za - 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