Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulations prescribing electronic services2. Purpose of Regulations |
| (1) | These regulations prescribe those services that are electronic services for the purpose of the definition of "electronic services" in section 1(1) of the Act. |
| (2) | These regulations apply to any supply of electronic services in the course or furtherance of an enterprise carried on by a person from a place in an export country— |
| (a) | to a recipient that is a resident of the Republic; or |
| (b) | where any payment to that person in respect of such electronic services originates from a bank registered or authorised in terms of the Banks Act, 1990 (Act No. 94 of 1990). |
| (3) | The services listed in regulation 3 (educational services), regulation 4 (games and games of chance), regulation 5 (internet-based auction services); regulation 6 (miscellaneous services) and regulation 7 (subscription services) are electronic services where such services are supplied by means of any electronic agent, electronic communication or the Internet for any consideration. |