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Original Articles

Value-added tax consequences for foreign suppliers of electronic services into South Africa

Pages 115-119 | Published online: 07 May 2015

  • s 23 Value-Added Tax Act 89 of 1991—currently the registration threshold is R1,000,000.
  • Definition of ‘enterprise’ Ibid, s 1.
  • Definition of ‘enterprise’ Ibid, s 1.
  • The draft regulations prescribing electronic services for the purposes of the definition thereof in s 1 Value-Added Tax Act 1991 was issued by the National Treasury on 30 January 2013.
  • Press Release by the National Treasury on the Final Electronic Services Regulation dated 28 March 2014.
  • s 7(1)(c) and the definition of ‘imported services’ in s 1 Value-Added Tax Act 89 of 1991.
  • Ibid, s 23(1A).
  • Ibid, s 20(5B) read with s 20(5).
  • Binding General Ruling No 11 issued by SARS, effective 1 September 2012.
  • s 65 Value-Added Tax Act 89 of 1991.
  • Ibid, proviso (iii) to s 65.
  • s 29 Tax Administration Act 28 of 2011.
  • Ibid, s 30(2).
  • Ibid, s 234.

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