Page 282 - Juta's Indirect Tax

Electronic services VaLue-added tax act: reGuLatIOns and nOtIces Exports
(ii) game where the result is in uenced by the skill of the player; or (iii) game which is a combination of chance and skill; or
(c) electronic betting or wagering, where such electronic betting or wagering constitutes the acceptance of a bet or wager on—
(i) the outcome of a race; or
(ii) any other event or occurrence.
Internet-based auction service
5. The supply of an internet-based auction service facility.
Miscellaneous services
6. The supply of any—
(a) e-book, which for the purposes of this regulation means—
(i) digitised content of any book; or (ii) electronic publication;
(b) audio visual content, which for purposes of this regulation means—
(i) any set of moving visual images or other visible signals, whether with or without accompanying sounds, where
the visual images are such that sequences of them are seen as moving pictures; and
(ii) any right to view the visual images or visible signals contemplated in subparagraph (i).
(c) still images, which for the purposes of this regulation means any— (i) desktop theme;
(ii) photographic image;
(iii) pictorial image;
(iv) screensaver,
and any right to view any item listed in this paragraph; or
(d) music, which for the purposes of this regulation means, any— (i) audio clip;
(ii) broadcast not simultaneously broadcast over any conventional radio network in the Republic; (iii) jingle;
(iv) live streaming performance;
(v) ringtone;
(vi) song; or
(vii) sound effect,
any right to listen to any item listed in this paragraph.
Subscription service
7. Any subscription service to any— (a) blog;
(b) journal;
(c) magazine;
(d) newspaper;
(e) games;
(f) internet-based auction service;
(g) periodical;
(h) publication;
(i) social networking service;
(j) webcast;
(k) webinar;
(l) web site;
(m) web application; or
(n) web series.
Short title and commencement
8.
These regulations are called the Electronic Services Regulations and come into operation on 1 June 2014.
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REGULATIONS ISSUED IN TERMS OF SECTION 74 (1) READ WITH PARAGRAPH (d) OF THE DEFINITION OF ‘EXPORTED’ IN SECTION 1 (1) OF THE VALUE-ADDED TAX ACT, 1991 (ACT 89 OF 1991) Promulgated under
GN R 316 in GG 37580 of 2 May 2014
By virtue of the power vested in me by section 74 (1) of the Value-Added Tax Act, 1991, I, Pravin Jamnadas Gordhan, Minister of Finance, hereby replace all previous regulations prescribing the application of paragraph (d) of the de nition of ‘exported’ in section 1 (1) read with section 1 (1) (a) of the Value-Added Tax Act, with the regulations in the attached Schedule.
274 Juta’s IndIrect tax 2016