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

The supply of any—

(a)        distance teaching programme;

(b)        educational webcast;

(c)        internet-based course;

(d)        internet-based education programme; or

(e)        webinar,

if the person making the supply of the educational services is not regulated by an educational authority in that export country.