Page 281 - Juta's Indirect Tax

Time of making payments VaLue-added tax act: reGuLatIOns and nOtIces Electronic services day must be received by no later than 15:00, failing which it will be deemed to have been received on the rst following
business day, unless I, having regard to the circumstances, direct otherwise.
REGULATIONS PRESCRIBING ELECTRONIC SERVICES FOR THE
PURPOSE OF THE DEFINITION OF ‘ELECTRONIC SERVICES’ IN
SECTION 1 OF THE VALUE-ADDED TAX ACT
Promulgated under
GN R 221 in GG 37489 of 28 March 2014
I Pravin Jamnadas Gordhan, Minister of Finance, by virtue of the de nition of ‘electronic services’ in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), hereby make the regulation set out in the Schedule hereto.
(Signed)
PJ Gordhan Minister of Finance
Schedule
De nitions
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 de ned in section 1 of the Electronic Communications and
Transactions Act;
‘electronic communication’ means electronic communication as de ned in section 1 of the Electronic Communications
and Transactions Act;
‘Electronic Communications and Transactions Act’ means the Electronic Communications and Transactions Act,
2002 (Act No. 24 of 2002);
‘internet’ means the internet as de ned in section 1 of the Electronic Communications and Transactions Act; ‘internet-based auction service’ means the supply of an online market place through an electronic agent where—
(a) any person as part of an enterprise or any consumer places a description of any goods or services for sale or supply; and
(b) those goods or services are the sold or supplied through a bidding process through that electronic agent; ‘the Act’ means the Value-Added Tax Act, 1991 (Act No. 89 of 1991);
‘web site’ means any website as de ned in section 1 of the Electronic Communications and Transactions Act.
Purpose of Regulations
2. (1) These regulations prescribe those services that are electronic services for the purpose of the de nition of
‘electronic services’ in section 1(1) of the Act.
(2) These regulations apply to any supply of electronic services in the course or furtherance of an enterprise carried on
by a person from a place in an export country—
(a) to a recipient that is a resident of the Republic; or
(b) where any payment to that person in respect of such electronic services originates from a bank registered or
authorised in terms of the Banks Act, 1990 (Act No. 94 of 1990)
(3) The services listed in regulation 3 (educational services), regulation 4 (games and games of chance), regulation
5 (internet-based auction services), regulation 6 (miscellaneous services) and regulation 7 (subscription services) are electronic services where such services are supplied by means of any electronic agent, electronic communication or the Internet for consideration.
Educational services
3. The supply of any—
(a) distance teaching programme;
(b) educational webcast;
(c) internet-based course;
(d) internet-based education programme; or (e) webinar,
if the person making the supply of the educational services is not regulated by an educational authority in that export country
Games and games of chance
4. The supply of any—
(a) electronic game, including any—
(i) internet-based game; or
(ii) multiplayer role-playing game;
(b) interactive game, where such interactive game is a— (i) game of chance;
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