- 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.
World Journal of VAT/GST Law
Volume 3, 2014 - Issue 2