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

Regulations

Regulations prescribing electronic services

6. Miscellaneous services

 

The supply of any—

(a) e-book, which for the purposes of this regulation means, any—
(i) digitised content of any book; or
(ii) electronic publication;
(b) audio visual content, which for the 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; or
(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,

and any right to listen to any item listed in this paragraph.

 

 


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