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INTERPRETATION NOTE 39 (Issue 3) - SARS

1 INTERPRETATION NOTE 39 ( issue 3) DATE: 29 March 2017 ACT : VALUE-ADDED TAX ACT 89 of 1991 SECTION : SECTIONS 1(1), 8, 11, 16, 18 AND 23 SUBJECT : VAT TREATMENT OF PUBLIC AUTHORITIES AND GRANTS CONTENTS PAGE Preamble .. 3 1. Purpose .. 3 2. Introduction .. 4 Background to this Note .. 4 Background to the issues before April 2005 .. 4 General tax policy principles .. 6 National and provincial departments and public entities (Schedules 1, 2 and 3 of the PSA and Schedules 3A and 3C of the PFMA) .. 7 Taxable or partially taxable national and provincial departments and public entities (Schedules 1, 2 and 3 of the PSA and Schedules 3A and 3C of the PFMA).

1 . interpretation note 39 (issue 3) date: 29 march 2017 . act : value-added tax act 89 of 1991 . section : sections 1(1), 8, 11, 16, 18 and 23

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