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

Regulations

Regulations prescribing Electronic Services for the purpose of the Definition of "Electronic Services" in Section 1(1) of the Act - effective 1 April 2025

1. Definitions

Purchase

In these Regulations, unless otherwise indicated, any word or expression to which a meaning has been assigned in the Value-Added Tax Act, 1991 (Act No. 89 of 1991) (“the Act”), bears the meaning so assigned, and—

“content”

means the signals, writing, images, sounds or information of any kind that are transmitted, emitted or received by a telecommunications service;

“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);

“group of companies”

means two or more companies in which one company (the “controlling group company”) directly or indirectly holds shares in at least one other company (the “controlled group company”), to the extent that—

a.	70 per cent of the equity shares in each controlled group company are directly held by the controlling group company, one or more other controlled group companies or any combination thereof; and

b.	the controlling group company directly holds 70 per cent of the equity shares in at least one controlled group company;

“internet”

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

“telecommunications services”

means the transmission, emission or reception, and the transfer or assignment of the right to use capacity for the transmission, emission or reception, of signals, writing, images, sounds or information of any kind by wire, cable, radio, optical or other electromagnetic system, or by a similar technical system, and includes access to global information networks but does not include the content of the telecommunication.