Government Notice No. 429 of 2019

Value-Added Tax Act, 1991 » Regulations Prescribing Electronic Services for the purpose of the Definition of...

Title	Value-Added Tax Act, 1991 » Regulations Prescribing Electronic Services for the purpose of the Definition of Electronic Services in section 1 of the Act
Department	National Treasury
Gazette	National Gazettes, No. 42316 of 18 March, 2019, 5 page(s), 191Kb

4    No. 42316                GOVERNMENT GAZETTE, 18 MARCH 2019

NATIONAL TREASURY
          NO. 429                                                                               18 MARCH 2019

REGULATIONS PRESCRIBING ELECTRONIC               SERVICES FOR THE PURPOSE
                                                "ELECTRONIC SERVICES" IN SECTION 1 OF THE
                     OF THE DEFINITION OF
                                            VALUE-ADDED TAX ACT, 1991

I, Tito Titus Mboweni, Minister  of Finance, for the purposes of the  definition of
                   "electronic services" in section 1(1)  of the Value-Added Tax Act, 1991 (Act No. 89
                   of 1991), hereby make the regulations as  set out in the Schedule hereto.

----N.,_....-.,..h d W .P -`dle  e

TT MBOWENI
                   MINISTER OF FINANCE

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Government Notice No. 429 of 2019

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