Sars on 27 November announced that amendments had been made to the Taxation Laws Amendment Bill, tabled by the finance minister in the National Assembly on 30 October.
The amendment of Schedule No 1 to the Value-Added Tax Act (VAT), 1991 relates to Chapter 96 in Part I of Schedule No.1 to the Act, 1964 under tariff subheading 9619.00 “Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material:” limited to the goods referred to: (i) 9619.00.02 “Sanitary towels (pads), of wadding of textile material”; (ii) 9619.00.03 “Pantyliners, of wadding of textile materials”; (iii) 9619.00.11 “Sanitary towels (pads), of paper pulp, paper, cellulose wadding or webs of cellulose fibres”; (iv) 9619.00.12 “Pantyliners, of paper pulp, paper, cellulose wadding or webs of cellulose fibres”; (v) 9619.00.21”Sanitary towels (pads), of other materials of heading 39.01 to 39.14”; (vi) 9619.00.41 “Sanitary towels (pads), made up from knitted or crocheted textile material”; (vii) 9619.00.42 “Pantyliners, made up from knitted or crocheted textile material”; and (viii) 9619.00.91 “Other, sanitary towels (pads) and pantyliners”.
The amendments are deemed to have come into operation on 01 April 2019.