Page 42 - Juta's Indirect Tax

s 11 VALUE-ADDED TAX ACT 89 OF 1991 s 11
(i) movable property situated in any export country at the time the services are rendered; or
(ii) goods temporarily admitted into the Republic from an export country which are exempt from tax on importation under items 470 and 480 of paragraph 8 of Schedule 1; or
[Sub-para. (ii) amended by s. 27 (1) (c) of Act 97 of 1993 and substituted by s. 85 (1) (e) of Act 60 of 2001 (date of commencement not proclaimed) and by s. 153 (b) of Act 60 of 2001.]
(iii) goods in respect of which the provisions of paragraph (b) or (c) of the de nition of ‘exported’ in section 1 apply; or
(iv) the repair, maintenance, cleaning or reconditioning of a foreign-going ship or foreign-going aircraft; or
(h) the services comprise—
(i) the handling, pilotage, salvage or towage of
any foreign-going ship or foreign-going aircraft
while situated in the Republic; or
[Sub-para. (i) substituted by s. 13 (g) of Act 20 of 1994.] (ii)services provided in connection with the operation or management of any foreign-going
ship or foreign-going aircraft; or
(iii)the storage, repair, maintenance, cleaning,
management or arranging the provision of a container referred to in paragraph (1) (i) of Schedule 1 or the arranging of those services,
[Sub-para. (iii) inserted by GN 2695 of 8 November 1991 and by s. 17 (g) of Act 136 of 1992 and substituted by s. 98 (1) (e) of Act 32 of 2004.]
(l) the services are supplied to a person who is not a resident of the Republic, not being services which are supplied directly—
(i) in connection with land or any improvements thereto situated inside the Republic; or
(ii) in connection with movable property (excluding debt securities, equity securities or participatory securities) situated inside the Republic at the time the services are rendered, except movable property which—
(aa) is exported to the said person subsequent to the supply of such services; or
(bb) forms part of a supply by the said person to a registered vendor and such services are supplied to the said person for purposes of such supply to the registered vendor; or
[Sub-para. (ii) amended by s. 85 (1) (f) of Act 53 of 1999.] (iii) to the said person or any other person, other than in circumstances contemplated in subparagraph (ii) (bb), if the said person or such other person is in
the Republic at the time the services are rendered,
[Sub-para. (iii) substituted by s. 85 (1) (g) of Act 53 of 1999.] and not being services which are the acceptance by any person of an obligation to refrain from carrying on any enterprise, to the extent that the carrying on of that enterprise would have occurred within the Republic; or [Para. (l) substituted by s. 13 (l) of Act 20 of 1994,
amended by s. 28 (d) of Act 27 of 1997 and substituted by s. 89 of Act 30 of 1998.]
(m) the services comprise—
(i) the ling, prosecution, granting, maintenance,
transfer, assignment, licensing or enforcement, including the incidental supply by the supplier of such services of any other services which are necessary for the supply of such services, of intellectual property rights, including patents, designs, trade marks, copyrights, know-how, con dential information, trade secrets or similar rights; or
[Sub-para. (i) substituted by s. 13 (m) of Act 20 of 1994.] (ii) the acceptance by any person of an obligation to refrain from pursuing or exercising in whole or
(i)
where the services are supplied directly to a person who is not a resident of the Republic and is not a vendor, otherwise than through an agent or other person; or [Para. (h) amended by s. 13 (h) of Act 20 of 1994.]
the services of arranging—
(i) the supply of goods as contemplated in paragraph
(b) or (c) of the de nition of ‘exported’; or
(ii) the supply of services referred to in paragraph
(g) (iv) or (h); or
(iii) the transport of goods (including ancillary
transport services) within the Republic,
[Sub-para. (iii) substituted by s. 13 (i) of Act 20 of 1994.] for a person who is not a resident of the Republic and is not a vendor; or
[Para. (i) amended by s. 13 (i) of Act 20 of 1994.]
(n)
in part any such rights,
where and to the extent that those rights are for use outside the Republic; or
[Para. (m) amended by s. 13 (n) of Act 20 of 1994.]
the services comprise the carrying on by a welfare organisation of the activities referred to in the de nition of ‘welfare organisation’ in section 1 and to the extent that any payment in respect of those services is made in terms of section 8 (5) those services shall be deemed to be supplied by that organisation to a public authority or municipality; or
(j)
(k)
the services comprise the repair, maintenance, cleaning or reconditioning of a railway train operated by a person who is not a resident of the Republic and is not a vendor; or
[Para. (j) substituted by s. 13 (j) of Act 20 of 1994.]
the services are physically rendered elsewhere than in the Republic or to a customs controlled area enterprise or an IDZ operator in a customs controlled area; or
[Para. (k) substituted by s. 13 (k) of Act 20 of 1994, by s. 28 (c) of Act 27 of 1997, by s. 169 (1) (e) of Act 45 of 2003 and by s. 81 (f) of Act 20 of 2006.]
[NB: Para. (k) has been substituted by s. 22 (1) (j) of Act 44 of 2014, a provision that will come into operation on the date on which the Customs Control Act 31 of 2014 takes effect. See Pendlex below.]
(o)
the services are supplied as contemplated in section 8 (9) by a vendor, not being services which are supplied directly—
(i) in connection with land or any improvements thereto situated inside the Republic; or
(ii) in connection with movable property (excluding debt securities, equity securities or participatory securities) situated inside the Republic at the time the services are rendered, except movable property which—
(aa) is consigned or delivered to the said person at an address in an export country subsequent to the supply of such services; or
[Para. (n) substituted by s. 169 (1) (f) of Act 45 of 2003 and by s. 44 (1) (d) of Act 9 of 2006.]
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(k) the services are physically rendered elsewhere than
in the Republic or to an SEZ enterprise or an IDZ operator in a customs controlled area; or
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Juta’s IndIrect tax 2016