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It's compulsory for a business to register VAT remission when the value of taxable supplies in a 12-month period exceeds or is expected to exceed R1 million. VAT in South Africa currently stands at 15% as of 1 April 2018. [26] Value Added Tax (VAT) was first introduced in South Africa on 29 September 1991 at a rate of 10%. In 1993 VAT was ...
The Union of South Africa came into existence on 31 May 1910, uniting the Cape Colony, Transvaal Colony, Colony of Natal, and Orange River Colony.Three months later, on 9 August, the Governor-General, Herbert Gladstone, retroactively appointed Joseph Clerc Sheridan, Esq., as the acting Commissioner for Inland Revenue with effect from 1 July 1910. [15]
Since 1994, South Africa has been divided into nine provinces: the Eastern Cape, the Free State, Gauteng, KwaZulu-Natal, Limpopo, Mpumalanga, North West, the Northern Cape and the Western Cape. The boundaries of the provinces, which are specified in the national constitution, have been altered twice by constitutional amendment.
The Free State provincial government is based in Bloemfontein, the provincial capital. The Free State Division of the High Court of South Africa also sits in Bleomfontein. Like South Africa's other provinces, the Free State has a parliamentary system of government, with the provincial premier elected by the Free State Provincial Legislature.
Situated on the Highveld, Gauteng is the smallest province by land area in South Africa. Although Gauteng accounts for only 1.5% of the country's land area, it is the most populous province in South Africa, with more than a quarter (26%) of the national population; [7] the provincial population was approximately 16.1 million, according to mid ...
Map of the municipalities in Gauteng. Gauteng province of South Africa is divided, for local government purposes, into three metropolitan municipalities and two district municipalities. The district municipalities are in turn divided into six local municipalities.
The Free State is the only province in South Africa that places an expiry date on its registration plate. Every five years the owner is required to replace the plate irrespective of condition. [12] This is only enforced in the Free State and if the owner uses the vehicle with "expired" plates in any other province he/she will not be prosecuted.
The Office of the Valuer-General is a Schedule 3(A) public entity of the Ministry of Agriculture, Land Reform and Rural Development established through the Property Valuation Act No. 17 of 2014 (PVA), [1] which came into effect on 01 August 2015.