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

Notices

Public Notice in terms of Section 20(5B) of the Act prescribing the particulars that a Tax Invoice must contain if the Supply by a Vendor relates to any Enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the Definition of "Enterprise" in Section 1(1) of the Act

1. General

Purchase

In this notice, unless the context indicates otherwise, any term to which a meaning has been assigned in the Value-Added Tax Act, 1991, has the meaning so assigned thereto, and the terms hereunder have the following meanings:

“electronic services recipient”

means a resident of the Republic who is a recipient of electronic services supplied by an electronic services supplier;

“electronic services supplier”

means a vendor supplying electronic services in the course or furtherance of an enterprise contemplated in paragraph (b)(vi) and (b)(vii) of the definition of “enterprise” in section 1(1) of the Act;

“tax invoice”

means a document provided as required by section 20 of the Act;

“VAT”

means value-added tax; and

“the Act”

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