Patents Act, 1978
R 385
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulations prescribing Electronic Services for the purpose of the Definition of "Electronic Services" in Section 1(1) of the Act - effective 1 April 20252. Services prescribed as electronic services |
For the purposes of the definition of “electronic services” in section 1(1) of the Act “electronic services” means any services supplied by means of an electronic agent, electronic communication or the internet for any consideration, other than—
| a. | educational services supplied from a place in an export country and regulated by an educational authority in terms of the laws of that export country; |
| b. | telecommunications services; or |
| c. | services supplied from a place in an export country by a company that is not a resident of the Republic to a company that is a resident of the Republic if— |
| i. | both those companies form part of the same group of companies; and |
| ii. | the company that is not a resident of the Republic itself supplies Electronic services it exclusively discovered, devised, developed, created or produced for the purposes of consumption of those services by the company that is resident of the Republic; |
| d. | services supplied from a place in an export country by a person that is not a resident of the Republic where such services are supplied solely to vendors registered in the Republic in terms of section 23 of the Act. |
