Government Notice No. 221 of 2014

Value-added Tax Act No. 89 of 1991 » Regulations Prescribing Services for the purpose of the definition of...

Title	Value-added Tax Act No. 89 of 1991 » Regulations Prescribing Services for the purpose of the definition of Electronic Services in section
Department	National Treasury
Gazette	Regulation Gazettes, No. 37489 of 28 March, 2014, 6 page(s), 321Kb
Act	Act No. 89 of 1991

STAATSKOERANT, 28 MAART 2014                        No. 37489  3

GOVERNMENT NOTICE

NATIONAL TREASURY
          No. R. 221                                                                          28 March 2014

VALUE-ADDED TAX ACT, 1991

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 of the definition of
                        "electronic services" in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of
                        1991), hereby make regulation set out in the Schedule hereto:

PJ Gordhan
                        Minister of Finance

Schedule

Definitions
                            1. 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;

Related / Value-added Tax Act No. 89 of 1991

Dated	Title	Pages	Days
2015/05/29	South African Revenue Service (SARS)
●	Value-added Tax Act No. 89 of 1991 » Regulation issued in terms of section 74 (1) read with section 23 (3) (d), Government Notice No. 446	6	<999
●	Value-added Tax Act No. 89 of 1991 » Regulation issued in terms of section 74 (1) read with section 23 (3) (b) (ii), Government Notice No. 447	9
2015/05/11	Value-added Tax Act No. 89 of 1991 » Agreement between the Government of the Republic of South Africa and the Government of the Kingdom of Lesotho on mutual assistance and co-operation and the prevention of fiscal evasion with respect to value added tax, Government Notice No. 365	15
2014/04/17	Value-added Tax Act No. 89 of 1991 » Amendment of Paragraph 8 of Schedule 1 of the Act, in terms of section 74 (3) (a) top insert Item 460 23 in consequence of the insertion of Rebate Item 460 23/00 00/02 00 and the substitution of Rebate Item 460 23 in part 2 of Schedule no 4 of the Customs and Excise Act (91/1964), Government Notice No. 288	8
2011/03/01	Value-added Tax Act No. 89 of 1991 » Item 406.00 in Paragraph 8 of Schedule 1 » Amendment, Government Notice No. 154	2
●	Value-added Tax Act No. 89 of 1991 » Item 407.00 in Paragraph 8 of Schedule 1 » Amendment, Government Notice No. 157	12
2010/03/01	Value-added Tax Act No. 89 of 1991 » Regulations » Calculate Tax Payable in Terms of Small Retailers Vat Package » Withdrawal, Government Notice No. 169	8
2009/07/24	Department of Trade, Industry and Competition
●	Value-added Tax Act No. 89 of 1991 » Items 407.00 and 412.00 in Paragraph 8 of Schedule 1 » Amendment, Government Notice No. 766	9
2007/10/12	Value-added Tax Act No. 89 of 1991 » Exemption from Value-Added Tax on Importation of Goods by Customs Controlled Area Enterprise or Industrial Development Zone Operator » Amendment, Government Notice No. 958	4
2007/03/28	South African Revenue Service (SARS)
●	Value-added Tax Act No. 89 of 1991 » Transitional Arrangements for Municipalities following Deletion of zero Rating of Municipal Rates and other Consequential Amendments, Government Notice No. 270	14

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Government Notice No. 221 of 2014

Related / Value-added Tax Act No. 89 of 1991

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