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

Regulations

Regulations prescribing electronic services

1. Definitions
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In these Regulations, unless otherwise indicated, any word or expression to which a meaning has been assigned in the Act, bears the meaning so assigned, and—

 

"electronic agent"

means any electronic agent as defined in section 1 of the Electronic Communications and Transactions Act;

 

"electronic communication"

means electronic communication as defined in section 1 of the Electronic Communications and Transactions Act;

 

"Electronic Communications and Transactions Act"

means the Electronic Communications and Transactions Act, 2002 (Act No. 25 of 2002);

 

"internet"

means the internet as defined in section 1 of the Electronic Communications and Transactions Act;

 

"internet-based auction service"

means the supply of an online market place through an electronic agent where—

(a)any person as part of an enterprise or any consumer places a description of any goods or services for sale or supply; and
(b)those goods or services are then sold or supplied through a bidding process through that electronic agent;

 

"the Act"

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

 

"web site"

means any website as defined in section 1 of the Electronic Communications and Transactions Act.