Advanced search
Publication Cover
World Journal of VAT/GST Law Volume 3, 2014 - Issue 2
Journal homepage
34
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

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

Jacques Harmse Manager–Indirect Tax at EY 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.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.