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

Notice No. R. 221

28 March 2014

Regulations Prescribing Electronic Services for the Purpose of the Definition of "Electronic Services" in section 1 of the Value-Added Tax Act, 1991

I, Pravin Jamnadas Gordhan, Minister of Finance, by virtue f the definition of "electronic services" in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), hereby make the regulation set out in the Schedule hereto.

PJ Gordhan

Minister of Finance