Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Regulations

Regulations prescribing electronic services

1. Definitions

Purchase

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 defined in section 1 of the Electronic Communications and Transactions Act;

"electronic communication"

means electronic communication as defined 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. 25 of 2002);

"internet"

means the internet as defined 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 then 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 defined in section 1 of the Electronic Communications and Transactions Act.