Acts Online
GT Shield

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

Regulations

Regulations prescribing electronic services

4. Games and games of chance

 

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;
(ii) game where the result is influenced 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.

 

 


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