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Our librarians try to ensure that information provided is accurate and up-to-date but the KZNLS does not accept liability in the event of any error or inconsistency

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Value Added Tax Act 89 of 1991

Effective date Government Notice Details
2000-03-01 GN 184/GG 20897/15-02-2000 1,1% pm in terms of s.1(a)
13% in terms of s.1(b)
1999-09-01 GN 1065/GG 20452/01-09-1999 1,2% pm in terms of s.1(a)
14.5% in terms of s.1(b)
1999-05-01 GN 541/GG 20008/22-04-1999 1,3% pm in terms of s.1(a)
16% in terms of s.1(b)
1998-12-01 GN 1505/GG 19496/20-11-1998 1,6% pm in terms of s.1(a)
18% in terms of s.1(b)
1994-11-25 S.9(1)(i) Act 20 of 1994 1,2% pm in terms of s.1(a)