Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Notices

Public Notice in terms of Section 20(5B) of the Act prescribing the particulars that a Tax Invoice must contain if the Supply by a Vendor relates to any Enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the Definition of "Enterprise" in Section 1(1) of the Act

1. General
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In this notice, unless the context indicates otherwise, any term to which a meaning has been assigned in the Value-Added Tax Act, 1991, has the meaning so assigned thereto, and the terms hereunder have the following meanings:

 

“electronic services recipient”

means a resident of the Republic who is a recipient of electronic services supplied by an electronic services supplier;

 

“electronic services supplier”

means a vendor supplying electronic services in the course or furtherance of an enterprise contemplated in paragraph (b)(vi) and (b)(vii) of the definition of “enterprise” in section 1(1) of the Act;

 

“tax invoice”

means a document provided as required by section 20 of the Act;

 

“VAT”

means value-added tax; and

 

“the Act”

means the Value-Added Tax Act, 1991 (Act No. 89 of 1991).